Issue Information

• DOI: http://doi.org/10.1111/faam.12091
• Date: 01 May 2016
• Published date: 01 May 2016

133

Financial Accountability & Management

May 2016 Vol. 32 No. 2

Contents

Does an Agency-Type of Audit Model Fit a Stewardship Context?

Evidence from Performance Auditing in Dutch Municipalities

by SANDRA TILLEMA AND HENK J. TER BOGT 135

Value Capture: A Valid Means of Funding PPPs?

by CIARAN CONNOLLY AND ANTHONY WALL 157

Cost Management in the Public Sector: Legitimation Behaviour

and Relevant Decision Making

by TONI M¨

ATT¨

OANDKARI SIPPOLA 179

Numbers versus Narrative: An Examination of a Controversy

by JOHN DUMAY AND JIM ROONEY 202

Budget Rules and Flexibility in the Public Sector: Towards a

Taxonomy

by MICHAEL DIFRANCESCO AND JOHN ALFORD 232