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• 1999Making an accounting entity: the case of the hospital in Finnish health care reforms73 cited
• 2009Accountability and value for money: a theoretical framework for the relationship in public–private partnerships69 cited
• 2015Implementing performance measurement systems62 cited
• 2010Financial black holes49 cited
• 2009Making development accountable32 cited
• 2018The hybridising of financial and service expertise in English local authority budget control29 cited
• 2008Financial black holes: accounting for privately financed roads in the UK28 cited
• 1996Broad Scope Accountability the Reporting Priority26 cited
• 2011Performance measurement and accountability in Indonesian Local Government25 cited
• 2020Political competition as a motivation for earnings management close to zero: the case of Portuguese municipalities25 cited
• 2006Governing the Government: The paradoxical place of the Public Accounts Committee *16 cited
• 2007Sarbanes-Oxley and the Search for Accountable Corporate Governance15 cited
• 2008Dimensions of Accountability: Voices from New Zealand Primary Health Organisations6 cited
• 2009Perceptions of Malaysian Local Government Managers on Accountability Typology