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Public sector cost management practices in The Netherlands
16 references·8 citing·34 second hop
Public sector cost management practices in The Netherlands (2011)Public sector cost management practices i…Time‐Driven Activity‐Based Costing (2012)Time‐Driven Activity‐Based Co…Cost Accounting: A Managerial Emphasis, (2010)Cost Accounting: A Managerial…Bridging the paradigm divide in management accounting research: The role of mixed methods approaches (2010)Bridging the paradigm divide …NEW PUBLIC MANAGEMENT'S CURRENT ISSUES AND FUTURE PROSPECTS (2008)NEW PUBLIC MANAGEMENT'S CURRE…A survey of factors influencing the choice of product costing systems in UK organizations (2007)A survey of factors influenci…Accrual Accounting in the Public Sector: Experiences From the Central Government in Sweden (2006)Accrual Accounting in the Pub…Researching Public Sector Transformation: The Role of Management Accounting (2005)Researching Public Sector Tra…Time-Driven Activity-Based Costing (2004)Time-Driven Activity-Based Co…The Middle Aging of New Public Management: Into the Age of Paradox? (2004)The Middle Aging of New Publi…The diffusion of management accounting innovations in the public sector: a research agenda (2004)The diffusion of management a…Beyond budgeting: how managers can break free from the annual performance trap (2004)Beyond budgeting: how manager…Reshaping Public Sector Accounting: An International Comparative View (2003)Reshaping Public Sector Accou…The “new public management” in the 1980s: Variations on a theme (1995)The “new public management” i…Relevance Regained: From Top-down Control to Bottom-up Empowerment (1992)Relevance Regained: From Top-…Activity-based Systems: Measuring the Costs of Resource Usage (1992)Activity-based Systems: Measu…Relevance Lost: The Rise and Fall of Management Accounting (1987)Relevance Lost: The Rise and …Comparing Cost Accounting Use across European Countries: The Role of Administrative Traditions, NPM Instruments, and Fiscal Stress (2020)Comparing Cost Accounting Use…Is Cost Accounting Used with Other NPM Practices? Evidence from European Countries (2018)Is Cost Accounting Used with …Gestão de custos no setor público: um panorama de experiências internacionais (2018)Gestão de custos no setor púb…Stakeholders’ Information Needs, Cost System Design, and Cost System Effectiveness in Dutch Local Government (2017)Stakeholders’ Information Nee…Cost Management in the Public Sector: Legitimation Behaviour and Relevant Decision Making (2016)Cost Management in the Public…Institutional Logics in Police Performance Indicator Development: A Comparative Case Study of Spain and Finland (2015)Institutional Logics in Polic…Costing governmental services in a reformed environment: Unreachable goal or unfinished business? (2015)Costing governmental services…Controlling overhead in public sector organizations (2014)Controlling overhead in publi…A PUBLIC MANAGEMENT FOR ALL SEASONS? (1991)Management Accounting (2007)Measurement of sustainability performance in the public sector (2014)Integrated reporting and integrated thinking in Italian public sector organisations (2017)Diffusion of Innovations 1 (2019)Measure Costs Right: Make the Right Decisions (1988)Conceptual Foundations of the Balanced Scorecard (2008)20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research (2013)Defining and Implementing Value-Based Health Care: A Strategic Framework (2019)Political Parties and Macroeconomic Policy (1977)Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector (1995)An institutional perspective on performance measurement and management in the ‘new public sector’ (2000)Modes of Network Governance: Structure, Management, and Effectiveness (2007)Varieties of Participation in Public Services: The Who, When, and What of Coproduction (2017)Agendas, alternatives, and public policies (1984)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)New Public Management Is Dead--Long Live Digital-Era Governance (2005)How small system dynamics models can help the public policy process (2010)The second wave of digital-era governance: a quasi-paradigm for government on the Web (2013)Fundamental Changes in Marketing Organization: The Movement toward a Customer-Focused Organizational Structure (2000)Theory and practice of online learning (2004)Asymmetric Cost Behavior (2014)Towards a dynamic theory of strategy (1991)Performance measurement system design (1995)The impact of supply chain integration on performance: A contingency and configuration approach (2009)The contingency theory of management accounting: achievement and prognosis (1980)Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations. (1994)Are Selling, General, and Administrative Costs “Sticky”? (2003)Business Networks and Cooperation in International Business Relationships (1996)The ABC bandwagon and the juggernaut of modernity (2002)An essay on corporate epistemology (2007)Multiple facets of budgeting: an exploratory analysis (2004)A Review of the Literature on Control and Accountability (2006)The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective* (2006)
this work references cited by second hop

References

  • 1995The “new public management” in the 1980s: Variations on a theme3,815 cited
  • 1987Relevance Lost: The Rise and Fall of Management Accounting3,169 cited
  • 2010Cost Accounting: A Managerial Emphasis,2,496 cited
  • 2004The Middle Aging of New Public Management: Into the Age of Paradox?1,007 cited
  • 2012Time‐Driven Activity‐Based Costing819 cited
  • 2004Time-Driven Activity-Based Costing737 cited
  • 1992Activity-based Systems: Measuring the Costs of Resource Usage479 cited
  • 2004Beyond budgeting: how managers can break free from the annual performance trap427 cited
  • 2004The diffusion of management accounting innovations in the public sector: a research agenda337 cited
  • 1992Relevance Regained: From Top-down Control to Bottom-up Empowerment334 cited
  • 2007A survey of factors influencing the choice of product costing systems in UK organizations309 cited
  • 2006Accrual Accounting in the Public Sector: Experiences From the Central Government in Sweden208 cited
  • 2003Reshaping Public Sector Accounting: An International Comparative View182 cited
  • 2008NEW PUBLIC MANAGEMENT'S CURRENT ISSUES AND FUTURE PROSPECTS178 cited
  • 2010Bridging the paradigm divide in management accounting research: The role of mixed methods approaches

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157 cited
  • 2005Researching Public Sector Transformation: The Role of Management Accounting141 cited
  • Cited by

    • 2015Institutional Logics in Police Performance Indicator Development: A Comparative Case Study of Spain and Finland47 cited
    • 2017Stakeholders’ Information Needs, Cost System Design, and Cost System Effectiveness in Dutch Local Government30 cited
    • 2014Controlling overhead in public sector organizations29 cited
    • 2016Cost Management in the Public Sector: Legitimation Behaviour and Relevant Decision Making24 cited
    • 2020Comparing Cost Accounting Use across European Countries: The Role of Administrative Traditions, NPM Instruments, and Fiscal Stress17 cited
    • 2018Gestão de custos no setor público: um panorama de experiências internacionais12 cited
    • 2018Is Cost Accounting Used with Other NPM Practices? Evidence from European Countries10 cited
    • 2015Costing governmental services in a reformed environment: Unreachable goal or unfinished business?6 cited