Accounting in Inter-Organisational Relationships within the Public Sector

This chapter is about accounting in inter-organisational relationships within the public sector. Its purpose is to thoroughly review previous research on the subject as well as to provide novel empirical and theoretical insights. During the past few decades, public sector organisations have been subject to several signifi cant and parallel trends. In isolation, each transformation accentuates the complexity and heterogeneity of these organisations. In combination, though, these transformations are indicative of the major challenges facing actors aiming to govern, control, and account for public sector activities, as the trends are contradictory when it comes to the defi nition and articulation of organisational boundaries.