.../methodology/approach Adopting institutional theory and recent trends in public sector accounting, this qualitative and interpretive case study is based on semi-structured interviews with key Project Sophia actors, internal and external and documentary analysis. Interviews involve those implementing or using...

... and hybridity in PMM research from the viewpoint of institutional theory. Performance measurement Performance management Institutional theory Public sector Hybridity Value creation Second, PMM research has unique “local”missions and purposes in different disciplines that aim at contributions...

... of a reflective review with an emphasis on how institutional theory has been used in PMM research in the public sector. Findings Although institutional research on PMM in the public sector has continued to grow over the past decade, much of this research still pays relatively one-sided attention...

... re-use rights only This paper aims at understanding the action of pilot entities, in order to ultimately infer about their role to the overall reform process of public sector accounting (PSA). Taking the Portuguese case as a reference, the new institutional theory (isomorphism...