Keywords: Finland
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Journal Articles
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2019) 31 (4): 558–577.
Published: 14 November 2019
...Lotta-Maria Sinervo; Petra Haapala Currently, there are two main administrative levels in Finland: central and autonomous local government. Finland has 311 municipalities that are responsible for providing most public services, including health care, social services, education, cultural...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2019) 31 (2): 158–177.
Published: 03 June 2019
... and Finland, which have long traditions with PBB, and has been interpreted through the lens of institutional and organizational change theory. Findings The results show that, despite the lengthy experiences with PBB, the lack of sound dynamics across key actors makes the budgetary use of performance...

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