Purpose – The purpose of this paper is to explain how and why the initially ambitious reform of the Dutch water sector turned into a moderate pace of change. The explanations are based on institutional theory. Design/methodology/approach – This paper is a case study at the organizational...

Purpose: This paper provides a reflective comparison of the budgetary implications of the COVID-19 pandemic for three Nordic countries: Finland, Norway and Sweden. Design/methodology/approach: By drawing from the notion of ambiguity and constructions of certainty, this study analyzes the most...

Purpose: The purpose of this paper is to highlight and compare insights from research conducted in different disciplines on the effects of the use of calculative practices in academia. It also acts as an introduction to the special issue on “governing by numbers: audit culture and...

Purpose: Research dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the aim of understanding how research is developing and identifying the gaps in need of further investigation....

Purpose: The purpose of this paper is to explore the content of the sustainability reports of state-owned enterprises (SOEs) and the factors influencing the sustainability information they disclose. Design/methodology/approach: Drawing upon the literature on sustainability disclosure,...

Purpose: The purpose of this paper is to explore the role of performance measurement systems as technologies of government in the operationalisation of smart city programmes. It answers the research question: how do the development and use of performance measurement systems support smart cities...

Local governments are increasingly entering into partnerships with the private sector in the “externalization” of public service delivery. While the financial and non-financial interests of the partners involved may appear to be in opposition and potentially un-reconcilable, this is not...