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1-5 of 5
Keywords: Institutional theory
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management 1–24.
Published: 01 September 2026
... an interpretive qualitative design informed by Institutional Theory. Data were collected through 28 semi-structured interviews with civil society representatives, service users, journalists, academics, and retired public officials, complemented by documentary analysis and non-participant observation. Thematic...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2026) 38 (1): 156–179.
Published: 11 August 2025
.../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...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2022) 34 (4): 501–511.
Published: 31 May 2022
... contributes to understanding PMM as a multi-disciplinary, inter-disciplinary and trans-disciplinary research area. This paper contributes to the conceptualizations of values, valuation and hybridity in PMM research from the viewpoint of institutional theory. Performance measurement Performance...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2022) 34 (3): 353–369.
Published: 31 May 2021
... 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...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2021) 33 (2): 114–137.
Published: 17 December 2020
... by the new institutional theory and by institutional logics, it uses Portugal as an illustrative case to discuss the importance of having pilot entities to the institutionalization process of PSA reforms. According to Hayes et al. (2015 , p. 8), an illustrative case is used to “describe a situation...
