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Keywords: Efficiency
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2026) 38 (1): 156–179.
Published: 11 August 2025
... to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Robotic process automation Case study Institutional theory Public service Utilities Efficiency Fundação para a Ciência e a Tecnologia UIDB/04105/2020 http...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2020) 32 (3): 421–438.
Published: 02 July 2020
... crisis for a couple of years. In the Dutch context, NPM was strongly motivated by the increasing scarcity in public budgets and dominated by economic reasons, leading to a central position of efficiency as a main goal for NPM. This central position of efficiency can not only be observed...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2020) 32 (1): 49–66.
Published: 02 January 2020
... effectiveness auditing stands out, whereas efficiency auditing is more weakly present. Other content patterns correspond to the NAOF institutional position and its audit mandate, the institutional characteristics of Finland’s public sector, and independent NAOF decisions in orienting its work. The authors can...
