Purpose: This paper explores the role of the COVID-19 pandemic in the financial and parliamentary accountability mechanisms of public-private partnership (PPP) “City Hospitals” in Turkey. Diverse and changing accountability mechanisms are explored regarding budgetary, affordability and...

Purpose: This article addresses issues of calculation and economization in contemporary public organizations. In particular, it investigates how choices of organizing emergency health-care have been affected by accounting as a performative device. Special attention has been paid to how...

Purpose The aim of this paper is to add to knowledge regarding the role of accounting in managing a crisis, specifically to show the emergence of multiple and contesting accountings and their roles in governing crises. Design/methodology/approach The empirical case concerns management of the...

This is a study of individual differentiated pay (IDP) for teachers in Sweden. We regard IDP as part of the observed accountingization of professional work. Our aim is to contribute to the understanding of accounting as a performative calculative device through the study of how performance is...