... in examining agency in the relationship between institutions and PMM, pointing at the case of decoupling. In so doing, the authors seek to stimulate a constructive exchange between public-sector accounting and a broader institutionalist body of research and suggest ways of extending the PMM research agenda...

... commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Performance management Public-sector accounting Performance measurement Organisational...

...Deborah Milinkovic; Jeremiah Hurley; Arthur Sweetman; David Feeny; Jean-Éric Tarride; Christopher J. Longo; Susan McCracken Purpose This paper analyzes two types of potential intangible public-sector assets for consideration by public-sector accounting boards. Government investments in health...