This open access book focuses on the ‘downstream’ element of PFM, that is how public organisations utilise public resources. It argues that improvements in PFM/IC will only flow from a recognit…
The process of globalisation in world markets and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved effi…
Changing roles of management accountants have been intensively discussed in business practice and academic research. The objective of this empirical study is to gain a deeper understanding of manag…