... shape and are shaped by public values, including fairness, democracy, and social justice (Bracci et al., 2019 ; Ezzamel et al., 2014). New public financial management Systematic literature review Public sector accounting Public budgeting Public sector auditing Marketisation...

... the existing literature intending to reflect on the adverse effects of adopting accrual accounting in the public sector and identify implications for future research. The present study builds on a systematic literature review of 106 academic articles published between 1980 and 2021. It is based...

...Chiara Oppi; Cristina Campanale; Lino Cinquini Purpose This paper presents a systematic literature review aiming at analysing how research has addressed performance measurement systems’ (PMSs) ambiguities in the public sector. This paper embraces the ambiguity perspective that PMSs in public...

... and criticisms of the literature on public sector IA? What is the future of public sector IA research? Design/methodology/approach We adopt a systematic literature review approach and analyze 78 peer-reviewed journal articles published between 2010 and 2019. We evaluate five criteria to identify...