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This paper seeks to examine the impacts of the new public management (NPM)‐oriented management accounting on political control at the Malawian local government level. The objective is to investigate the extent to which NPM‐based management accounting practices have increased managerial autonomy and reduced political control.

The paper is based on an empirical study conducted in six local government assemblies in Malawi. These include Salima Town Assembly, Blantyre City Assembly, Lilongwe City Assembly, Mzuzu City Assembly, Mzimba District Assembly, and Zomba Municipal Assembly. It is based on qualitative research methodology. The qualitative data were mainly collected through personal interviews with assembly managers and councillors. In addition, the study also relied on a review of various literature and newspaper articles providing insights to the subject under study.

The paper has found that the NPM‐based management accounting has led to loss of local political control. In this regard, politicians resort to unproductive behaviors which include interference, sabotage and corruption to regain their lost political control. On the other hand, the administrators sustain their managererial autonomy through NPM‐based managerial prerogatives, seeking central government intervention and colluding with the councillors in corrupt activities.

The paper is of both theoretical and empirical value. Theoretically, the paper contributes to the management accounting literature by looking at management accounting in the context of new organizational arrangement models. In addition, the paper makes an empirical contribution to the knowledge vacuum of the impacts and applicability of the NPM‐based management systems in developing countries. It provides information and insights for reformers to consider the social, political, and cultural environment of the implementing countries so as to prevent counter‐productive consequences that may present massive negative implications on public policy outcomes.

The Fourth Industrial Revolution is increasing the use of digital technologies for delivering products and services. A performance measurement and management system (PMMS) is recognised as a useful system to guide era 4.0; however, the literature has not adequately addressed this challenge in public government and not-for-profit organisations (NPOs). This research aims to investigate the evolution of the PMMS adopted by a local government for the control of investee NPOs in era 4.0.

Through action research, the authors investigate an Italian municipality and its main investee NPOs. The project involved 4 researchers and 25 managers of the local government and NPOs.

This paper describes the design of a PMMS developed for a local government to control its investee NPOs. Considering the regulations and managerial needs, the designed system evolved from a fragmented set of indicators based on legitimacy and economic perspectives to a holistic set of indicators based on a comprehensive set of perspectives to consider the changing business environment.

This study sheds light on the design of a PMMS adopted by local governments for controlling investee NPOs in era 4.0. The paper contributes (1) to identify the main control needs for the design of a PMMS in a public network and (2) to capture the evolution of a PMMS in light of era 4.0 by developing two conceptual propositions.

The purpose of this paper is to explain the reasons why Law no. 195 of 2 May 1974, which established a system of public funding for the Italian political parties, introduced a system of controls that was light touch in nature.

The paper integrates the theoretical framework on regulatory space, proposed by Hancher and Moran (1989), with that of legitimacy (Suchman, 1995) to explain the peculiar nature of the system of controls introduced by the Law. Moreover, a set of primary and secondary sources is used to provide a full comprehension of the context, of the relationships among the actors involved in the regulatory process, and of the nature of the regulated issues.

Besides showing that the nature of the output of a regulatory process can be understood as the effect of the peculiar configuration of the regulatory space in which it takes place, the study also sheds light on the role that legitimation can play with regard to the other features of the regulatory space, namely on its ability to strengthen or to limit their effects on the output of the regulatory process.

The paper deals with accounting and political parties which is a much underexplored topic in the field of accounting history. In addition, from a theoretical standpoint it contributes to extending the theoretical framework by Hancher and Moran (1989).

The purpose of this study is to determine how to achieve a balance between freedom and control in public space. It analyses the relationship between freedom and control to identify phenomena and offer users and policymakers instructions for achieving that balance. Public space, including privately owned public space, is important to urban living. People have both the right to use public space and the responsibility to protect it. Both freedom and control should exist in public space in an appropriate combination. It is impossible and inappropriate for us to ask for absolute freedom or endure unreasonable control.

A case study of Hong Kong’s Mass Transit Railway (MTR) reveals typical freedom/control relationships. Quantitative descriptions are given based on field observations.

Freedom and control are primary factors affecting the quality of urban life and management of city space. They depend on and conflict with each other. The balance between freedom and control is a balance between diverse spaces. The “freedom space” belonging to both citizens and authorities determines whether freedom and control are balanced. Ethics and strategies constitute control. Only when each authority and user obtains a proper freedom space can freedom and control achieve balance in public space.

Freedom and control differ across cities because they are both affected by culture, history and tradition. As each city has its own characteristics, the freedom and control in each open space are distinctive. Balancing freedom and control requires an understanding of a city’s background and the era. While this paper does not attempt to achieve this understanding, further studies could devote more attention to dimensions of time and location.

The findings provide recommendations for users, policymakers and construction and management companies that will allow the management of harmonious and high-quality open spaces.

Freedom and control are two main factors affecting quality of life. The balance between freedom and control may bring a harmony and stable society environment. It would benefit both the authority and the people a lot.

This study provides a systematic analysis of freedom and control in public space and makes a valuable contribution to quality urban space policy, design and management.

Public spaces are typically for everyone, and can be used by anyone, but governments control how they may be used. Examples of public spaces include roads, public squares, parks, beaches, public libraries, and the Internet. These spaces can be used for a variety of reasons, such as giving people a place to assemble and engage in free speech. Governments cannot avoid applying social control on the usage of public spaces, and their limitations often lead to controversy (whether for being excessive, insufficient, or both).

This chapter discusses the various ways governments apply social control around the world in regards to their public spaces, and how that inevitably intersects with and influences the usage of public spaces. Examples are taken from around the globe, from Tiananmen Square (Beijing, China) to Times Square (New York City, United States), from the American South before the Civil Rights Movement and South Africa during Apartheid, and in various countries impacted by the Arab Spring uprisings.

The purpose of this paper is to compare the tasks and responsibilities of public and private parties in the building control systems of the 27 European Union (EU) countries.

To gather the necessary information, a questionnaire on building regulatory systems was distributed to experts in each country, and the major legal documents in each jurisdiction were reviewed. The information was organized into thematic tables that describe all the countries studied. The themes within the tables are: regulatory framework, application, plan approval, site inspection, completion, and supervision.

The paper finds that there are many similarities between the building control systems of the various EU countries. Public parties in all countries set the regulatory framework, check planning applications, issue building permits, conduct final inspections, grant completion certificates, and supervise the operation of the system. The main difference between them concerns the nature of the involvement of private parties in checking technical requirements, and in site inspections. Three basic types of building control systems are identified: public, mixed, and dual. The majority of the countries have mixed systems. Although several variations are found among the mixed systems, the most common situation is for public parties to check the technical requirements and private parties to be involved in site inspections.

The analysis provides a global picture of the building control systems of all EU countries. The results can be useful for situating the systems of each country within the European panorama, assessing the main trends and developments and guiding strategic choices on possible improvements in each country.

The purpose of this paper is to analyse the extent to which the perceived usefulness of financial information for internal decision making is affected by the internal control to which that information is subjected.

The research is positivist and quantitative, based on a cross-sectional analysis developed in the local government context. Data were collected from a survey to decision makers (politicians and chief officials) in charge of the financial area in all Portuguese municipalities. The response rate was approximately 49 per cent, assuring representativeness.

Regarding the perceived usefulness of financial and budgetary reporting for internal decision making, the results in the paper show that municipalities’ internal users’ attitudes towards using accrual-based financial reporting for decision making is changing. Additionally, internal decision makers consider financial and budgetary information as very useful for decision making, and the different types of internal control applicable to that information as very important. The results also clearly point to the existence of a significant and positive relationship between the internal control (including internal auditing) to which financial and budgetary information is subject, and its perceived usefulness for municipal decision making.

The main limitations of this study are related to the way in which information was collected in order to obtain empirical evidence. The questionnaire, sent by e-mail, despite reaching a wide-range and dispersed population, cannot guarantee the truthfulness and integrity of the responses. Findings might have been affected by the fact that respondents may have been sympathetic to the reforms brought by the Official Local Government Accounting Plan (POCAL). Certainly, politicians linked to the political party that promoted those reforms would be predisposed in this way. Another limitation might concern the fact that new laws and regulations passed after POCAL, might have somehow affected the answers regarding the perceived usefulness of budgetary and financial information for internal decision making, as well as the importance of the internal control to which that information is subject.

The results of this study have important repercussions for the implementation of internal control systems at local government level. Particularly, they highlight the need to develop or improve internal control procedures to ensure budgetary and financial information reliability, which in turn determines its usefulness for decision-making purposes.

This research makes a contribution to the (scarce) literature on the relationship between internal control and the perceived usefulness of financial and budgetary information for decision making, particularly in the local government setting. It adds with further empirical evidence concerning the relationship between these two issues, helping to reinforce previous embryonic research in this field. As to policy making, this research also contributes by calling attention for the need to define the types of internal control financial information must be subject, a critical issue while assuring the usefulness of that information for decision making. This is particular important in current contexts of countries moving towards IPSAS-based financial reporting systems.

The purpose of the study is to examine the use of management controls by a public partner to minimise risks associated with a public-private partnership (PPP) in a developing country.

Using case study method, management controls used in a power project formed as a PPP are examined based on data gathered from semi-structured interviews and documentary analysis.

The study reveals that the public partner of the PPP used multiple controls depending on the nature of risks in different phases of the project. While bureaucratic control was the predominantly used control pattern throughout the three phases (namely, selecting, building and operating) of the PPP, trust-based controls also played an important role. Market controls on the other hand played, somewhat, a nominal role, particularly in the selecting phase of the project. The study also highlights the problematic nature of forming PPPs in developing countries despite the various benefits associated with such organisational arrangements. Additionally, the study provides insights into how certain contextual features of developing countries affect the way in which controls are applied.

The insights provided in this paper would be beneficial to policy makers, in developing countries in particular, when making decisions in relation to implementation, management and risk control of PPPs.

This study makes an original contribution to the existing literature on PPPs by examining the way in which management controls are used to minimise risk in a PPP in a developing country.

The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as an analytical framework to study strategic management and management control practices in relation to public value.

The paper uses an interpretative longitudinal case study approach including qualitative methods of document studies and interviews between 2017 and 2019.

In the strategic triangle, the three nodes of authorising environment, public value creation and operational capacity are interdependent, and alignment is a necessity for a strategy to be successful. But this alignment is vulnerable. The findings suggest three propositions: (1) strategic alignment is vulnerable to management control practices having a strong focus on performance measurements, (2) strategic alignment is vulnerable to standardised management control practices and (3) strategic alignment is vulnerable to politically driven management control practices.

With the strategic triangle as a base, this paper tries to understand what kind of management control practices enable and/or constrain public value, as there has been a call for this kind of research. In this way it adds to earlier research on public value, to the growing interest in the strategic triangle as an analytical framework in analysing empirical material and to the request for more empirical studies on the subject. The strategic triangle also embraces political factors, government agendas and political leadership for which there has also been a call for more research.