2006 — Volume 22 CONTENTS INDEX Accrual Accounting in the Public Sector: Experiences From the Central Government in Sweden by GER! PAULSSON Ambiguity in Performance Measurement: A Theoretical Approach to Organisational Uses of Performance Measurement by JARMO VAKKURI AND PeNnTrt MEKLIN Financial Management of Housing Corporations ina Changing Environment: Economic and Social Rationality? by HrENKJ . TER BoG1 Historical Development of Local Governmental Accounting in Norway by NORVALD MONSEN The Institutional Construction of Consumerism: A Study of Implementing Quality Indicators by KATARINA OSTERGREN Institutional Pressures for Adopting New Cost Accounting Systems in Finnish Hospitals: Two Longitudinal Case Studies by JANNE JARVINEN The Integration of Clinical and Costing Information: A Comparative Study Between Scotland and Sweden by SIMONA SCARPARO Is there a Nordic Perspective on Public Sector Performance Measurement? by AGE JOHNSEN AND JARMO VAKKURI Leadership, Accounting, and the Reform Process of a Public Sector Agency: A Narrative Analysis by MONIR ZAMAN MIR AND ABU SHIRAZ RAHAMAN Management Pay, Governance and Performance: The Case of Large UK Nonprofits by Grecory O. JOBOMI Managerial Responses to Externally Imposed Performance Measurement in the NHS: An Institutional Theory Perspective by LICHENG CHANG Modernising Government: The Calculating Self, Hybridisation and Performance Measurement by LISA KURUNMAKI AND PETER MILLER On the Capital Structure of Non-profit Organisations: An Empirical Study for Californian Organisations by MARG JEGERS AND ILSE VERSCHUEREN Performance Management in Practice: the Norwegian Way by Per L&GREID, PAUL G. RONESS AND KRISTIN RUBECKSEN 156 CONTENTS INDEX A Plea for Dialogue Driven Performance-Based Management Systems: Evidence from the Dutch Public Sector by HANs DE BRUIJN AND G. JAN VAN HELDEN The Private Finance Initiative (PFI) in Schools: The Experiences of Users by SUHAIZA ISMAIL AND MAURICI PENDLEBURY Reforming Hospital Costing Practices in Japan: An Implementation Study by Ko Aral Relative Performance Evaluation in Swedish Local Government by SVEN SIVERBO AND TOBIAS JOHANSSON US ‘Fair Contract’ Based Performance Management Models in a Danish Environment by HANN! NORREKLIT, LENNART NORREKLIT AND PREBEN MELANDER Victoria’s Accrual Output Based Budgeting System - Delivering as Promised? Some Empirical Evidence by TYRONE M. CARLIN 2006 — Volume 22 AUTHOR INDEX Arai, K. Reforming Hospital Costing Practices in Japan: An Implementation Study Bogt, H.J. ter Financial Management of Housing Corporations in a Changing Environment: Economic and Social Rationality? Bruijn, H. de and G.J. van Helden A Plea for Dialogue Driven Performance-Based Management Systems: Evidence from the Dutch Public sector Carlin, T.M. Victoria’s Accrual Output Based Budgeting System Delivering as Promised? Some Empirical Evidence Chang, L. Managerial Responses to Externally Imposed Performance Measurement in the NHS: An Institutional Theory Perspec tive Ismail, S. and M. Pendlebury The Private Finance Initiative (PFI) in Schools: The Experiences of Users JarvinenJ,. Institutional Pressures for Adopting New Cost Accounting Systems in Finnish Hospitals: Two Longitudinal Case Studies Jegers, M. and I. Verschueren On the Capital Structure of Non-profit Organisations: An Empirical Study for Californian Organisations Jobome, G.O. Management Pay, Governance and Performance: The Case of Large UK Nonprofits Johnsen, A. and J. Vakkuri Is there a Nordic Perspective on Public Sector Performance Measurement? Kurunmaki, L. and P. Miller Modernising Government: The Calculating Self, Hybridisation and Performance Measurement Le greid, P., P.G. Roness and K. Rubeckesen Performance Management in Practice: the Norwegian Way Monsen, N. Historical Development of Local Governmental Accounting in Norway 158 AUTHOR INDEX Mir, Z. M. and A. S. Rahaman Leadership, Accounting, and the Reform Process of a Public Sector Agency: A Narrative Analysis Norreklit, H., L. Norreklit and P. Melander US ‘Fair Contract’ Based Performance Management Models in a Danish Environment Ostergren, K. The Institutional Construction of Consumerism: A Study of Implementing Quality Indicators Paulsson, G. Accrual Accounting in the Public Sector: Experiences From the Central Government in Sweden Scarparo, S. The Integration of Clinical and Costing Information: A Comparative Study Between Scotland and Sweden Siverbo, S. and T. Johansson Relative Performance Evaluation in Swedish Local Government Vakkuri,J . and P. Meklin Ambiguity in Performance Measurement: A Theoretical Approach to Organisational Uses of Performance Measurement