• Performance audit as a contribution to change and improvement in public administration 

      Reichborn-Kjennerud, Kristin; Vabo, Signy Irene (Journal article; Peer reviewed, 2017)
      The last 30 years of the New Public Management ‘regime’ in many western countries have resulted in increased use of audit and other control mechanisms. These mechanisms are supposed to contribute both to accountability and ...
    • Reforming central government: An evaluation of an accounting innovation 

      Ezzamel, Mahmoud; Hyndman, Noel; Johnsen, Åge; Lapsley, Irvine (Critical Perspectives on Accounting;, Journal article; Peer reviewed, 2013-05-25)
      This paper examines a significant accounting innovation in central government accounting – the introduction of Resource Accounting and Budgeting (RAB) in the UK. This innovation is studied through the lens of Rogers diffusion ...