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This article aims to report on research undertaken to assess the utility of public value theory in understanding results‐based management from the perception of public sector executives in Canada.

The research was carried out using a case study approach. Within the case study, the primary data source was 16 interviews with executives leading to the development of a framework integrating public value and results‐based management.

The findings are presented through the elements of public value theory, as well as findings which fall outside of the explanatory powers of this theory. A framework integrating results‐based management and public value is presented.

The framework must be viewed as an initial study exploring an under‐researched field. The paper focuses on one case study although the interviews within the case study were extensive and it took an interpretative approach, allowing the findings to emerge.

The article reports on empirical research that examined this issue from the perspective of executives. It will engage public value theory in developing an understanding of executive managers' perceptions, behaviours, and responses to changes introduced by results‐based management.

The purpose of this paper is to analyse the contribution of public value theory in understanding executive adaptation of results‐based management within a public sector environment.

An exploratory case study design was performed in three separate sectors of the Canadian federal government. The key research data consisted of 79 executive interviews.

The research found that the elements of public value theory contribute to an increased understanding of the constraints in adopting results‐based management. However, the research concluded that the components of public value theory, service, outcomes and trust, do not have an equal weight in their contribution to increased understanding. The research found that greater managerial control and influence over programme outcomes supported stronger acceptance of results‐based management.

This paper examines three areas of the Canadian public sector based on qualitative case studies. Thus, the findings, while noting strong replication between case studies, represent analytical not statistical generalizations.

The paper demonstrates conceptual issues underlying the implementation of results‐based management within the public sector.

This research examines and assesses how public sector executives have responded to changes introduced by results‐based management, through the perspectives of executive public servants themselves. In seeking greater understanding of the underlying drivers of results‐based management adaptation, this paper investigates the theoretical contribution of public value theory in assessing the executive behaviour.

The paper aims to study the role of local institutions in the establishment of fast-food outlets in urban districts of Peru. In most urban districts, there are no fast-food outlets. The authors, therefore, study the effect of institutional quality on the presence or absence of these outlets and the number of outlets if these are present.

The theoretical framework in which this paper is based on is the theory of agglomeration, which establishes that firms benefit from being close to each other. In particular, the paper builds on a model of market entry and competition in geographically independent local markets. An explicit expression was found for the equilibrium number of outlets (including zero) as a function of exogenous determinants of the demand for fast-food in each market, available infrastructure and institutional quality of the district’s government. Principal component analysis was used to construct measures of institutional quality based on administrative and organizational characteristics of district’s municipalities. These measures were incorporated as explanatory variables in a zero-inflated Poisson model, which is appropriate to handle count data and to accommodate excess zeros and which also allows the specification of different models for the zero part and the positive part.

Institutional quality mainly affects the presence of fast-food outlets in a district. The quality of urban development management and use of information systems are relevant. An institutional variable particularly relevant in explaining the number of outlets is the presence of an investment programming office in the municipality. The authors confirm the general hypothesis of the paper: institutions have a role in explaining both the presence and number of fast-food outlets in a district. Overall, the results of this paper suggest that institutional quality of a municipal district is related to better infrastructure, which lowers the costs of establishing outlets.

Limitations in the availability of data at the regional and urban district level did not allow the authors to analyze other factors that affect entry decisions in the fast-food industry in Peru, such as controls to prevent corruption, legal uncertainty or crime. Another limitation was the lack of data on entry costs for each franchisee in each urban district. This forced the authors to use public infrastructure characteristics of the district as (imperfect) proxies of the entry costs.

The instruments of urban development management and information systems can be effective at attracting investment to a district. These tools operate partly through an indirect effect, namely, the improvement of district infrastructure, which is necessary to reduce the costs of establishing companies. There is also synergy between national government’s programs to attract investment and the good institutional quality in local governments. On the contrary, poor local institutions can be an obstacle to the successful implementation of those national programs.

Foreign direct investment has a positive impact on the economic development of a country through knowledge spillovers. Therefore, any administrative reform to make local government practices more efficient can have an indirect impact on development.

Principal component analysis is a statistical tool that can be important in building good measures of institutional quality by allowing the combination of different observable characteristics into one component that can be interpreted as an operational restriction. The count model allows the use of the primary, easily observable, dependent variable, namely, the number of outlets. Finally, the two-part model makes it possible to discern the effect of institutional quality on the presence or absence of outlets and the number of outlets if these are present.

In this paper an analysis is made of significant accounting and budgetary reforms that have recently been introduced within the framework of a broader reform called New Public Management. These reforms have led to the adoption of the accrual basis in accounting in many developed countries (i.e. the effects of transactions or events are recognized when they take place, irrespective of the moment when cash is paid or received). However, in 2003 it has only been adopted in budgeting by three of them: New Zealand, Australia and the United Kingdom. In this paper the international situation is analyzed with a view to the future adoption of the accrual basis in budgeting.

This study examines key adaptations that occurred in the Zimbabwean Results-Based Financing (RBF) programme between 2010 and 2017, locating the endogenous and exogenous factors that required adaptive response and the processes from which changes were made.

The study is based on a desk review and thematic analysis of 64 policy and academic literatures supplemented with 28 multi-stakeholder interviews.

The programme experienced substantive adaption between 2010 and 2017, demonstrating a significant level of responsiveness towards increasing efficiency as well as to respond to unforeseen factors that undermined RBF mechanisms. The programme was adaptive due to its phased design, which allowed revision competencies and responsive adaptation, which provide useful insights for other low-and-middle income countries (LMICs) settings where graduated scale-up might better meet contextualised needs. However, exogenous factors were often not systematically examined or reported in RBF evaluations, demonstrating that adaptation could have been better anticipated, planned, reported and communicated, especially if RBF is to be a more effective health system reform tool.

RBF is an increasingly popular health system reform tool in LMICs. However, there are questions about how exogenous factors affect RBF performance and acknowledgement that unforeseen endogenous programme design and implementation factors also greatly affect the performance of RBF. As a result, a better understanding of how RBF operates and adapts to programme level (endogenous) and exogenous (external) factors in LMICs is necessary.

The purpose of this article is to present the findings of research into the impact of a new performance system for the police in The Netherlands.

For this research, the international literature about the effects and side effects of performance steering in the public sector was scanned and more than 150 local stakeholders in five Dutch police regions were interviewed in semi‐open interviews, using a checklist. The study analyzed the specific impact of the results‐based agreements in various branches.

On the whole, the police do not get isolated as a consequence of the results‐based agreements and they do not disassociate themselves from the societal networks they participated in before. The authors offer several explanations why many of the expected negative effects have not occurred.

Valuable in this article is the focus on the situational context and the implementation context for an adequate assessment of the significance of performance‐based steering of the police in practice. It gives an update of the Dutch state of affairs and recommends another starting point for police performance measurement in the near future.

The purpose of this paper is to explain the emergence processes of accounting change in the Jordanian Ministry of Finance as well as the Jordanian public sector within its socio-economic contexts, as brought about by public and fiscal reforms. The study explains the ways in which accounting change dynamics can emerge on the basis of interaction between “external” origins and “internal” accounts; which identifies that accounting is both shaped by, and shaping, wider socio-economic and political processes.

The paper uses an interpretive case study approach. The study adopts institutional and structuration theory as a theoretical lens and uses triangulation in data collection, including interviews, observations and documents and archival records.

The paper concludes that the new budgeting systems together with the Results-Based Management emerged as a result of interaction between “external” origins and “internal” accounts. It also highlights the interaction between these levels from one side, and the accounting and organizational change from the other side. The study confirms that factors other than economic may also play an influential role in the emergence of accounting change. It also concludes that there is a radical change of accounting systems in the case study (Ministry of Finance), which is not only a cosmetic change in accounting but is also represented in the actual working practices. The study also confirms that accounting is not a static phenomenon, but one that changes over time to reflect new systems and practices.

The paper has important implications for institutional research on accounting change and public sector reforms in responding to recent calls to bridge the gap between the extra- and intra-organizational levels of analysis. Hence, it has essential implications for the way in which successful change can be defined in accounting and organizational change literature. It also identifies that management accounting is both shaped by, and shapes, wider socio-economic and political processes, which has important implications for the methods of studying management accounting change.

The paper is one of the few case studies in the accounting literature to analyze the practical issues organizations face when changing their method of budgeting as influenced by public sector and fiscal reforms. The study contributes to both accounting literature and institutional theory by providing further understanding and “thick explanation” of the dynamics of accounting change in the public sector.

The advances in green city growth are widely discussed in extant literature. The benefits of green cities to urban development in recent discussions of sustainability and sustainable development are well documented and cannot be overemphasised. Although a growing study on green building development in developing countries has been advanced in literature, there is a paucity of studies that explore green cities in developing countries. Moreover, evidence of studies that have focussed on green cities development in Ghana is lacking. Because of this identified knowledge gap, the purpose of this study is to establish the indicators/attributes for measuring the level of greenness of cities in developing countries.

A comprehensive literature review was conducted to identify the indicators/attributes for measuring the level of greenness of cities in developing countries. This study has adopted the pragmatism as its undergirding research philosophy and the deductive research approach. In terms of methodological choice, quantitative research strategy was used to collect data from experts in sustainable urban development. The primary data retrieved from this study was analysed using descriptive statistics, relative importance index and one-sample t-test. The reliability and validity of this study were measured with the Cronbach’s alpha test.

This study established eight indicators for measuring green city development: air quality, water, sanitation, land use, health and safety, transportation, energy and building and construction. It was discovered that the development of green cities should enhance air quality, improve water production and supply, improve management in sanitation, promote mixed and integrative land use, maintain the health and safety of city dwellers, reduce the demand for transportation and formalise public transport, adopt renewable and efficient energy technologies and promote sustainable construction and green buildings. These indicators are key to policymaking and implementation of green cities development.

This study focusses primarily on Ghana; however, the findings of this study do not limit the generalisability, as it can be used as an example for other developing countries.

Theoretically, this study adopted quantitative indicators that are reproducible in another geographical context. This study contributively adds to the discourse on sustainability, especially in Ghana, and can be a source of reference to motivate others to conduct further research in related areas. The outcomes of this study will help the local government, policymakers, city stakeholders and industry expertise to gain insights of the overall indicators that underpin green city development.

This paper attempts to posit in literature the foremost appraisal of green city indicators adaptive in Ghana, which could motivate other developing countries to develop their own green cities.

The purpose of this paper is to analyse Malaysia's shift towards results‐based management in two key areas of the public service: budgeting and human resource management. More specifically, it shows how and to what extent the values of results‐based management have been incorporated in the Malaysian public sector and describes their constraints and challenges.

The paper adopts a combination of descriptive and analytical methods and is mainly based on secondary sources of data and information. While it provides a systematic and comprehensive review of recent reform initiatives, it also focuses on the discrepancies between policies and practices in terms of actual implementation.

Although Malaysia has followed the global trend by introducing results‐based management in public governance, evidence shows that the implementation of the new approach is far from satisfactory. The paper argues that while personnel management and budgetary reforms have helped overcome many of the anomalies of the traditional approach, the current practice in these areas continues to suffer from major inadequacies and limitations.

The issues and challenges identified in the paper and the policy implications proposed should aid the formulation of strategies and measures intended to support results‐based management in Malaysia and other similar contexts.

The paper adds to the limited knowledge in this field. Managing for results is new in Malaysia and hence scholarly literature on the subject is scarce. The findings of the paper and the lessons drawn would be of practical significance to all those interested in this area – especially the policy makers and practitioners in Malaysia's public service. They are also expected to have wider relevance to public governance in other similar contexts.