Human resource (HR) management has been proposed as being one of the core drivers of the modernization of the public sector, in particular with reference to the changing nature of people management and "HR-public service partnerships" as an antecedent capacity of modernizing public service...

Purpose: The article's aim is to refine prospects for theorising in public sector accounting (PSA) research in order to capture the methodological benefits promised by its multi-disciplinarity. Design/methodology/approach: The study primarily employs a bibliometric analysis of research outputs...

Purpose: The purpose of this paper is to investigate the role and impact of accounting within the fragmented field of public value theory literature. Design/methodology/approach: The work develops a structured literature review (SLR) and seeks to shed light on the state of public value...

<title>Abstract</title> In order to improve financial decision making in local governments in Germany, accrual output-based budgeting is being introduced. As the dynamics of implementation processes are often neglected, we research the shift from established rules and procedures to the application of accrual...