... leadership, long-term political and administrative commitments, strategic pre-decision control mechanisms and accurate performance measurement. Originality/value This paper contributes to the limited studies on PFMR in Middle East and North Africa (MENA) countries. Lessons of this study may be valid...

...Radiah Othman; Jamaliah Said Public sector site is always known for its continuous games of power and control. Public managers often use control to enhance their power and to legitimise their actions. Empirical evidence showed that during the process of implementing accounting information system...