... and achievements made in the reviewed papers in the context of extant knowledge in this domain. Findings A majority of the research in JAEE is dominated by accounting reforms inspired by New Public Management (NPM). Performance management, budgeting and accrual accounting are the main topics in the reviewed...

... Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Performance budgeting Eexternal/internal accountability Russia Municipality Institutional logics Attention New public management In this regard, theoretically, drawing broadly on institutional logics...

... only Tanzania New public management Budgeting Financial management is a vital tool for poverty reduction in any country. More specifically, budgeting has attracted great attention from various stakeholders throughout the world since in order to achieve “a performing state”, governments...