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Set in the municipal archives of Braga, this article studies the accounting system and practices of the Monastery of Santa Ana, a female monastery located in a small town, Viana do Castelo, in the north of Portugal, during the eighteenth century. This work is a full-scale examination of the interlink between governance and accounting aspects of Benedictine organisations. It sheds light on the extent of management and administration that the female gender was able to exercise pertaining to a monastic order. The use of ‘displacement’ and ‘restraint’ concepts is pivotal to such exploration in the Monastery. The analysis of the accounting practices makes visible that large parts of its governance was embedded in social and internal accounting controls rather than the principal-agent type of relationship between the abbess, her auxiliaries and the monastery. Moreover, accounting practices help to appreciate the level of freedom of nuns that exceeded the actual freedom of a contemporary married woman., Delfina Gomes conducted the study at the Research Center in Political Science (UIDB/CPO/00758/2020), University of Minho/University of Evora and was supported by the Portuguese Foundation for Science and Technology and the Portuguese Ministry of Education and Science through national funds.

Most studies of mergers and acquisitions focus on the financial motivations (‘synergy’) of the acquiring and acquired firms, as well as managers’ self-interest and overconfidence. Few studies consider the contextual contingencies that motivate a merger and acquisition. This study examines non-financial motivations that drove the 1969 Fiat company’s acquisition of the Ferrari company. The financial records and historical context surrounding this acquisition are analysed through an institutional logics framework, examining annual reports, minutes of board meetings and media coverage of the acquisition. The findings suggest the acquisition was driven by family control, brand reputation and professional expertise, and that financial and accounting motivations had only marginal importance.

Performance measurement innovation in the public sector has been gaining a great deal of interest among academics, practitioners and policy makers since the implementation of the New Public Management reforms. The aim of this paper is to contribute to the current debate on the topic through the study of the conditions and factors that may hinder or foster the introduction of performance measurement systems, such as the Balanced Scorecard (BSC). The results derive from two longitudinal studies conducted in two Italian public administrations, which introduced the BSC device. The empirical evidences are discussed through the Ferreira and Otley’s (2009) framework, as extended by Broadbent and Laughlin (2009). The paper tries to contribute to both the extant literature on the BSC device and the usefulness of the extended conceptual framework in an empirical context.

Riigikontrolli hiljuti avaldatud tervishoiuvaldkonna auditis uuriti, kuidas on korraldatud eelkooliealiste laste tervise hoidmine ja edendamine ning kuidas saaks riik sellele võimalikult tulemuslikult kaasa aidata. Auditi ajendiks oli asjaolu, et seni on põhjendamatult vähe tähelepanu pööratud just eelkooliealiste laste tervisekorraldusele. Kuigi tasuta ravi on lastele tagatud, on selles vanuses väga suure tähtsusega ennetus ja varajane haiguste avastamine. Selles vallas on aga Riigikontrolli hinnangul veel arenguruumi., Eesti Arst, August 2005

Riigikontroll uuris, kuivõrd kättesaadav on patsiendi jaoks esmane arstiabi ehk kes osutab patsiendile vajadusel abi ning kuidas on tagatud erinevate osapoolte koostöö abivajaja aitamisel. Auditi tulemusena võib nentida, et arstiabi on küll kättesaadav, kuid selgelt reguleerimata on erinevate osapoolte (perearst, kiirabi, erakorralise meditsiini osakond) koostöö ning arveldamine., Eesti Arst, Oktoober 2004