Many public sector organizations use outsourcing in an effort to take advantage of a private contractor's experience and economies of scale, thereby allowing them to provide high quality public services at a low cost. Although it has received considerable attention in the public policy and...

Throughout all levels of government, performance measurement remains an important topic among professional managers and elected officials. The evolution of performance measurement in many cases is driven by professional standard setting bodies, research institutes and occupational associations...

This is a comparative study of the rationale and effects of management accounting innovations in Greek and Italian municipalities, as part of the NPM reform in the public sector. This article aims to understand the extent of adoption of accounting innovations in Greek and Italian municipalities,...

Context: Governments are being pressured by citizens and other stakeholders to improve their efficiency and effectiveness while, at the same time, they are seeing reductions in available resources. This is the result of several waves of New Public Management-style reforms which have developed...

Financial health is a necessary condition under which governments must operate, and is one of the goals of NPM. While there has been a closely spaced succession of NPM-like reforms in the last twenty years, there are several indications that suggest Italian municipal governments' financial...