...Abiha Zahra; Geert Bouckaert Purpose With performance as a core theme of public sector reforms, this article explores performance management systems in inter-organizational settings while testing the effect of performance measurement on its use for accountability and control. Using economic neo...

...Natalia Aversano; Johan Christiaens; Paolo Tartaglia Polcini; Giuseppe Sannino Purpose Taking into consideration the lively debate about recognition, measurement, and disclosure criteria for heritage assets (HA) in financial reporting, the purpose of this paper is to examine the comment letters...

...William De Maria Purpose The paper aims to examine how the measurement of African “corruption” has been manipulated to serve western economic interests. Design/methodology/approach In depth secondary source analysis within a post‐colonial framework. Findings The most popular measure...