Conceptualization of Applicable Theories in Public Sector, Management and Accounting

In a research there are two concern theories been use in explaining phenomenon in public sector and in accounting practice of any organization. It is either positive accounting theories or institutional theories [1]. Extant literature explained that research relies on positive accounting theories in explaining accounting practices and managerial behaviour [1]. However, within public sector accounting context, it is mostly theoretic institutional perception that is seen useful to explain accounting behaviour. Andersson & Hansson [2], have described that theory is used in explaining choice of accounting guidelines in government or organization. Theory is a word that suggests, perhaps, that there is an abstract which specifies correspondence that can defined independently of the contexts developed to access phenomenon, which is traceable to Darwin’s theory of evolution with natural selection which can as well be Rawls’s theory of fairness and justice and Newton’s theory of gravitational attraction [3]. The scientific and scholarly practices fundamental to theory is that theory can be developed or adopted/ adapted if understood in terms of the relation to the organization practice in suggesting new lines of enquiry [3]. This is done across complex cultural, professional, and social boundaries built upon understandings shared to sustain across demarcations [3,4]. The word the term theory in modern science, connotes a wellconfirmed explanation on nature which is to provide a consistent ways fulfilling the criteria with scientific method as required by contemporary science. The theory therefore should make possible in such a way to provide scientific tests that is supported empirical framework or empirical denying tests.

Theory conceptualization

This study considered these theories; world society theory, public finance management theory, general system theory, theory of change, institutional theory, New Public Management (NPM) theory and legitimacy theory. These theories are found suitable for any study in exploring the expert’s opinion in the implementation of policy in an organization to see if there have been changes in the operation of the organization showing accountability, transparency and efficiency and as well address the issue in public sector, management, and accounting.

The discussion of the theories

World society theory: The transformations taking place in the public sector in recent decades need to be explained theoretically in addressing changes in the public sector financial operation. World society theory concentrates on studies of social and public change globally particular in the policies and organizational forms as a consequence of emerging global structures and increasing in the world culture and norms. The theory is a foundational theory within an institution, and it was developed by John W Meyer and his collaborators over the last four decades [5]. Christensen [6], presents world society theory as a theoretical framework in which to conduct globalization studies as an alternative to the predominant functionalist modern to describe globalization in terms of economic exchange and the expansion of transactions across the world which will lead to progress for all nations. The world society theory, in contrast, approaches the changes that have occurred at the global level, primarily in cultural terms Figure 1. Globalization is the development and enactment of world culture and operation. Culture in this context goes beyond the general understanding of the term as values or knowledge that explain behaviour or decisions; it is a complex set of rules and beliefs or models that shape states, organizations and individual identities in modern society [7,8]. The origin and nature of the cultural influences and the manner in which they have impacts on various actors in the society is what the theory all about. This theory globally discussed under the NPM which most policies for controlling economy of the society, and it is one of the globally accepted theory because it is unifying enactment of a prevailing world culture that shapes and empowers nation, government, and various organizations. An important consequence of this theory interpretation is that it has an impact on the practice of an organization base on the policy adopted by the government.

Figure 1: Applicable theories framework. Source: Author, 2020.

Public finance management theory: This theory is described to be concern about all area of public funds and government financial resources out of which the expenditure would be expended for the benefit of the general citizenry. It is also for the good and better assessment of government financial performance. The theory involves making efficient management of financial resources through the formulation of financial policies and regulations, particularly for government institutions [9]. This research makes use of this theory because the introduction and implementation of TSA is a financial policy to control financial resources of governments, and it is for efficient financial management in the public sector.
The theory is considered for the public sector reform, which is the New Public Management (NPM) for public sector accountability and transparency [10]. It is a relevant theory within the public sector administration, and it plays an important role in building public sector financial resources administration and expenditure management [11]. Government is influence by activities of the public sector and the society; therefore, the policy must be formulated and implemented to solve any financial problems that arise through the influenced [10]. The public sector is entrenched with policy formulation for the restructuring of the government functioning as well as other organizations in order to provide efficient service to the people [12]. The theory is concern about ensuring that the public sector achieves good governance of public funds in showing accountability and transparency [13]. The public servants within the MDAs are expected to discharge their responsibilities in providing public sector services to society [14,15].
Therefore, the public sector administration is necessitated with accountability to the public. This is especially in dealing with financial resources to give accountability, transparency and in line with the rule of law. This theory imbibes the concept of the law binding both the public and the government Perry [16], According to Perry, the public sector should serve the public with respect to the constitution by judiciously manage the public financial resources so as to provide services to the citizenry. It is on the service provided that the public finance management theory is relevant to the government sector. The theory is used as a result of the demand from the public, based on the report of transparency international perspective index Idris [17], and various financial reports of public sector operations [18]. It is required that the government considered the situation and implemented a policy to curb and control the financial management problem in the country [19]. The response of the government to this effect formed policy implementation [20].

General system theory: Systems theory is an interdisciplinary theory considering the general system in society. The theory acknowledges that the nature of the system is classified into six important streams which are general systems theory, mathematical systems theory, philosophical systems theory, living systems theory, social systems theory, and cybernetics system theory. This is not fully understandable if the theory is not broken down into basic parts and this study see it as useful in considering global vision in an organization and by so doing, general system theory is used with the institutional theory.
General system theory could trace as a theory developed by Bertalanffy in the year 1934. This was cited by Tamas [21], and according to Bertalanffy [22], a system is a collection of things connected or interconnected to form a compound unity. It is a whole collection of parts in a logical procedure according to plan. The system has many features, which basically combination parts, subparts, and subsystems. Each part will have subparts meaning that a system has mutually dependent parts; each of this part may include several subsystems. System parts and sub-parts are related mutually to each other, and some are more while some are less. It is also directly or indirectly, but the connection is in the framework of the whole system. If there is any change in one part, this may also affect other parts.
A system is an interdependent framework in which several components are arranged sequentially [21]. The inputs are transformed into outputs in a system. This transformation is essential for the existence of the system, and three aspects are involved in this transformation process: inputs, process, and outputs, the process is the enabler, the inputs are from the environment which transformed into outputs in the form of feedback to the environment. Several inputs are in the form of human resources, financial information, money, materials. The outputs are in the form of good service delivery, the resultant connection of the system is from the input to the process and to output. The system process works as an enabler in the development of a system in an organization [22]. For this article, general systems theory has been used in many fields like education, history, philosophy, community development, cybernetics, psychotherapy, psychology, and sociology and management and accounting are not left out [23]. This is a useful theory in the public sector reformation as well in using policy to achieve accountability, transparency and efficiency in performance of government [20].
Theory of change: The theory of change in public institution management reforms is linked to the institutional theory. In the last decades, the public sector in many countries has been continuously marked by the waves of changes towards new public management reforms, sustained by the economic and financial situation that gradually aroused and continuously developed over time [24,25]. Thus, at first, the NPM took over various business behaviours that gradually headed to new accounting, budgeting, and performance measurement systems designed to improve efficiency, increase interest in accountability and transparency in the performance of public sector [26,27]. According to this theory of change, public accounting systems worldwide passed through a long period of continuous reforms starting from the cash method and heading to the full accruals [28-30]. Most European countries, UK, USA, Asia countries, South Africa, have reformed their public systems in accordance with the new public management reforms, thus creating political rationality and making governments more financially accountable by adopting IPSAS and considering good future perspective [31-33].
Similarly, the budgeting system went through the growing demand for strong value-based management open to transparency [34]. Introducing an accrual basis in the budgeting process, along with the harmonization of the fiscal reporting systems by implementing account consolidation, bring about improvements in controlling financial activities of government and, therefore, make the entire public sector more efficient [35]. The new public governance emphasizes the great importance of accountability and transparency of both accounting and budgeting systems supported by both NPM. Thus, this theory of change supports a transparent common accounting playing field for all public sector organizations to provide reliable, comparable, and accurate information [31]. This theory can be traced historically to the field of program theory and program evaluation in the mid-1990s as a way of analyzing and motivating program theories at the Aspen Institute Roundtable on community change to model and community initiative evaluation [36]. This study has described the theory of change because what is permanent in life is change, and a negative concerning situation needs change. There is an approach to the economic situation upon which any country could be explore because of critical issues on financial and economic condition that needs a policy which will bring a long-term solution.
This theory has a tool to provide a solution to the economy and financial problems, the theory of change also has integrated means for a large condition that can be traced historically and the need for the current condition to achieve future efficient and positive objectives. The theory creates a clear understanding of how to go about future occurrences from the past and present occurrences. It stipulates the reason for setting long-time objectives and indicates the possible changes that may happen as well as those conditions to be met for objectives to be achieved. Therefore, the theory undertakes that all areas of financial resources of government should judiciously achieve and expended to the benefit of the people in the country. It is a concern on mobilizing programs that will curb the misuse of government funds in a way to bring positive change in budgetary control. It is an effective and efficient government resources management to guide against fraud and financial irregularities for financial accountability and transparency [37].
Institutional theory: The Institutional theory was first developed by Meyer & Rowan [38], it was expanded by DiMaggio & Powell [39]. The theory described the procedure of adapting acceptable practices and policy for institutions where institutions are resembling in structure, cultural norms and believed known as institutional isomorphism [38,39]. The theory describes the institutional isomorphism as a representational isomorphism. It influences the adoption of a new policy in financial management and accounting practice of any country. A country adopts new policy for meeting the world best practice, legislation regulation for the public institutions to comply or as a result, the requirements for international collaborations [40].
Institutional theory is among the theories used in public sector reform [41,42]. According to Nagalinagm & Kumudine [43], institutional theory focus on the processes by which structures such as rules and regulations as well as norms and policy established as a directive for public behaviours and practice. Recent developments in Nigeria public sector financial operations are the new accepted policy and regulation that is to adhere by the public sector. The question prevalent in this theory as applied to this research, is whether the recent financial management reform is due to regulatory practices, has the results legitimized the standard practices and enhance efficiency, accountability and transparency in public [42,44]. A distinction between the old and new institutional theory is made to show the nature of public sector operation and impact of the government policy by institutional theory. The old institutional theory was emanated from institutional economics [45]. it suggests that institutions have to support the interests of various group of individuals in organizations and other environmental forces within the institution [45]. It is also to serve as a mechanism to achieve agreement amongst the sectors of an institution [45,46]. Lokuwaduge & Godage [47], briefly explain the role of institutions in determining the organizational behaviour, which is influence by environmental factors such as economic policies, institutional receptivity to change, leadership attitude [48]. The new institutional theory has contributed in the field of management, and it showing how an institution would normally engage in reform processes so as to symbolically indicate there a change in the organization with the anticipation of gaining legitimacy [7,44].
This institutional theory has been used by earlier work on emerging nations [42]. It is appropriate for this research work because it can give insight into the ways the public sector financial activities interact with accountability and transparency structures for efficiency in the financial performance of government [49,49]. In particular, the changing concept of institutional isomorphism is most relevant to this research work. The institutional theory is a useful theory and in the last decades, the public sector in many countries has been continuously marked by the waves of changes towards new public management reforms to sustain their economy [25,47]. Thus, at first, the NPM took over various operation of an institution such as accounting policy, budgeting, and performance measurement systems designed to improve efficiency, increase interest in accountability and transparency in the public sector [27].
The institution which began to focus on these issues was the US-based Aspen Institute with a roundtable on public institutional change. According to this theory, public accounting systems worldwide passed through a long period of continuous reforms starting from the cash method and heading to the full accruals. Moreover, by already adopting IPSAS and considering the future perspective, most the European countries, UK, USA, Asia countries, South Africa have reformed their public institutions in accordance with the new public management reforms, thus creating political rationality and making governments more financially accountable [31]. Similarly, the budgeting system went through the growing demand for strong value-based management open to transparency [34]. Introducing an accrual basis in the budgeting process, along with the harmonization of the fiscal reporting systems by implementing account consolidation, bring about improvements in controlling financial activities of government and, therefore, make the entire public sector more efficient [50].
The New Public Management (NPM) theory: The financial performance management in the public sector has been in the concern of various government in the past three decades for planning, controlling and reporting in the OECD countries [51]. The NPM theory came onboard during the 1980s to 2000 [52]. Its concern with the efficiency of public governance Shamayleh [53], and policy-based [54]. NPM theory was introduced for making public sector management similar to private sector management in order to bring about accountability, transparency, and efficiency in the financial performance of the public sector. This has been criticized for having increased in uncertain promises, higher levels of bureaucracy, a greater number of political stewards and higher relevance of public values [51]. The public sector is also considered having low managerial autonomy for policy and defining strategies in choosing relevant performance measures [55].
The NPM theory describes that financial performance in the public sector can be assessed at a global level as produce by international institutions of different [51,56]. The theory states that consideration should be given to the bureaucratic autonomy which refers to how the political issues mandate the public servant which is being normative policy upon which their performance will be based [57]. The implementation of government financial policy has been the centre of reform agendas in the public sector [58]. Financial reforms in the public sector are believed to define and measure strategic to reckless and mismanagement of public funds as well as reducing the financial performance deficit or problem [51]. NPM theory as deduced globally, the actual implementation of financial reforms has been affected by each country traditions and cultures thereby influence financial resource allocations and control in the public sector [59]. The theory stated that there should be links between the financial policy and financial operations at all levels of the public sector showing whether there are accountability, transparency and efficiency in the financial performance of government for the ultimate benefits of the citizens [51]. These reforms are expected to bring orientation about planning, controlling, and managing financial resources of government against mismanagement and corrupt practices.
Legitimacy theory: Legitimacy theory was through the theoretical lens of Habermas [60], the use of this theory can be seen as applicable to all levels of government in the public sector which is described to combat the financial and economic issues collaborating the legitimacy difficulties that commensurate with the wellbeing of the societies [61]. This can be traced to the Australian public institutions [62]. Change in financial operation and efficient performance of the public sector can be examined using this theoretical framework of legitimation. This is concern about the implementation of financial policy in the public sector, TSA as a key element of the NPM reform, a lot of researchers have attempted to analyze various changes often happening within the public sector using this theory [1].
Legitimacy theory attempts to explain the NPM reform in government as it deals with a prevailing problem that is commensurate with the type of societal organization [61]. In this article, it is the traceable to issues in an organization occur as a result of the political sphere, i.e., the democratic government. This has to do with the operation of the organization in interactions with the society and economy which is defined within which the government and other stakeholders formulate cultural norms and values in providing legitimacy grounds for the activities of the public sector management on financial resources of the government [63].
There will be a legitimacy crisis if the organization operation is not clearly rationalized from the perspective of ethnicity and general society needs and stability in the economy [53]. This theory also supports the NPM reforms for government to identify and control financial resources within the public sector which will allow framework base for accountability and transparency as an indication of efficient financial performance [64]. Legitimacy theory also has other relevant elements that make it applicable within the context of NPM reforms within the organization. It is useful in historical research in management and accounting, the theory provides insight during economic and budgetary difficulties and it explain the behaviour of public office holders and other financial regulators involving in the setting and implementing policy process [65].

Theoretical arguments regarding policy implementation are evolving diverse theoretical perspectives derived from different schools of thought, which have been used in many of the previous literature. Study in management and accounting as well as in public sector has been conducted under many theoretical frameworks, but world society theory, public finance management theory, general system theory, theory of change, institutional theory, New Public Management (NPM) theory and legitimacy theory are being suggested for this article. The reason for this is to identify suitable theoretical perspectives for application in the analysis of the above field of discipline. The institution is the public or private sector structure to reached a high degree of resilience [66]. It involves regulative and normative perceptive structures for the institution to established guidelines and policies for better performance [67,68]. The consideration for theories which are applicable in the public sector, management, and accounting which this study intend to conceptualize considered the above-mentioned theories to capturing the in-depth of the scientific research constructs to explain the issues in the policy implementation. To be consistent with prior literature on this theoretical perspective for analytical purposes which this study has critically conceptualized. Based on the above overview, the theoretical perspective that is relevant in the public sector, management, and accounting are the applicable discussed theories. Therefore, these theoretical perspectives will promote a better understanding of the policy implementation in an organization.

This article is critically conceptualized in suggesting applicable theories for exploring research conducting in the field of public sector, management, and accounting. Reasonable theories which are seven (7) had be provided with in this regard. Further study can expanding more theories in this field of study to corroborate in order to create in-dept quantitative or qualitative methodology highlighting policy implementation in an organization. Essentially, further evaluation directing suggestion on the theories to be use in both quantitative and qualitative methodology for collection of a good statistical data applicable in the public sector as well in the field of management and accounting. Further study can be given preservation as to policy implementation in government and other organization of Sub-Sahara Africa or Nigeria using the applicable theories.

1. Falkman P, Tagesson T (2008) Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting. Scandinavian Journal of Management 24(3): 271-283.
2. Collin SO, Tagesson T, Andersson A, Cato J, Hansson K (2004) Explaining the choice of accounting standards in municipal corporations, In Working Paper Series Department of Busin.
3. Nixon J (2004) What is theory? In university of Sheffield, UK. Head of school of education 388 Glossop Road, Sheffield S10 2JA, UK, pp. 27-37.
4. McLaughlin K, Osborne SP, Ferlie E (2005) New public management. In intergovernmental panel on climate change (Edn), Routledge Taylor & Francis group, pp. 1-368.
5. Doyle Thomas M (2014) World society theory and the development of Irish higher education.
6. Christensen T (2012) Global ideas and modern public sector reforms: A theoretical elaboration and empirical discussion of a neo institutional theory. American Review of Public Administration 42(6): 635-653.
7. Alvesson M, Spicer A (2019) Neo-institutional theory and organization studies: A mid-life crisis? Organization studies, 40(2): 199-218.
8. Brinkerhoff DW, Brinkerhoff JM (2015) Public sector management reform in developing countries: Perspectives beyond NPM orthodoxy. Public Administration and Development 35(4): 222-237.
9. Ikya EA, Akaa ST, Ucherwuhe SI (2017) Treasury single account: Nature, origin, challenges and lesion for Nigerian experience. Imperial Journal of Interdisciplinary Research (IJIR) 3(5): 787-793.
10. Pengsuwan P, Choonhaklai S (2019) Paradigms of public administration and development of Thai modern bureaucracy over five decades. Kasetsart Journal of Social Sciences 40(1): 105-112.
11. Fox W, Schwella E, Wissink H (1991) Public management. Kenwyn, Juta.
12. Lemone J (2019) The management of sanitation in a selected area in the western cape, South Africa intergovernmental panel on climate change, Cambridge University Press, London, UK.
13. Phiri O, Mantzari E, Gleadle P (2019) Stakeholder interactions and Corporate Social Responsibility (CSR) practices: Evidence from the Zambian copper mining sector. Accounting, Auditing and Accountability Journal 32(1): 26-54.
14. Akanni OR (2019) Citizen participation and policy process in a fragile state: Experience from South-West Nigeria. Social Science and Law Journal of Policy Review and Development Strategies 7(1): 158-175.
15. Theletsane KI (2019) Managing the South African public administration: A complex systems approach. 4^th annual international conference on public administration and development alternatives, pp. 578-585.
16. Perry M (2020) Payment vs. funding: The law of reflux for today. Institute for New Economic Thinking Working Paper Series 113: 1-27.
17. Idris O (2019) The culture and normalization of corruption in Nigeria a focus on the Nigerian Government, p. 53.
18. Emilia O, Pallavi R, Habeeb O, Seye A (2018) The economic and financial crimes commission and the politics of in effective implementation of Nigeria’ s anti-corruption policy. In SOAS University of London, UK.
19. Thongcharoen P (2019) The dialectics of disasters and the theory of public finance in the digital age. International Conference on Public Organization, Asia Pacific Society for Public Affairs (APSPA), pp. 1-13.
20. Dang HS, Nguyen TMT, Wang CN, Day JD, Dang TMH (2020) Grey system theory in the study of medical tourism industry and its economic impact. International Journal of Environmental Research and Public Health 17(3): 961.
21. Tamas A (2017) System theory in community development.
22. Bertalanffy L, Von (1968) General system theory: Foundations, development, applications. In George Braziller, New York, USA.
23. Stephenie W (2017) Measuring the effect of public sector financial reforms on service delivery in Uganda’s local government systems: A case study of busia district intergovernmental panel on climate change, Cambridge University Press, London, UK.
24. Ferradj T, Ferradj T (2016) The national culture impact on the new public management application: Algeria and some OECD countries’ case studies. Al-Bashaer Economic Journal 05: 228.
25. Nchimbi A (2019) Implementation of open performance review and appraisal system in Tanzania local government authorities: Some observations and remarks. International Journal of African and Asian Studies 53: 32-40.
26. Lapsley I, Segato F (2019) Citizens, technology and the NPM movement. Public Money and Management 39(8): 553-559.
27. Liguori M, Steccolini Il (2014) Accounting, innovation and public-sector change. Translating reforms into change? Elsevier Critical Perspectives on Accounting 25(5): 319-323.
28. ACCA (2017) IPSAS implementation: Current status and challenges. In report examines the progress and challenges with the implementation of international public sector accounting standards.
29. Ademola AO, Ben-Caleb E, Madugba JU, Adegboyegun AE, Eluyela DF (2019) International Public Sector Accounting Standards (IPSAS) adoption and implementation in Nigerian public sector. International Journal of Financial Research 11(1): 434-446.
30. David H, George G (2011) The macro-fiscal role of the UK. Whole of government account. A Journal of Accounting, Finance and Business Studies 47(4): 446-476.
31. Bisogno M, Aggestam Pontoppidan C, Hodges R, Manes-Rossi F (2019) Setting international public-sector accounting standards: Does public matter? The case of revenue from non-exchange transactions. Accounting in Europe 16(2): 219-235.
32. Eduardo ALC, Carmen CPM del, Manuel LH A (2019) The process of modernization of the public accounting systems in the central American countries, pp. 97-122.
33. Natalizi D (2020) Public sector accounting contexts in the EPSAS change: A comparative study of Italy and Sweden. International Review of Administrative Sciences 0(0): 1-20.
34. Xiaolong T, Christensen T (2019) Beyond NPM to post-NPM? A study of China’s government reforms over the past 40 years. The American Review of Public Administration 49(7): 855-865.
35. Sellami YM, Gafsi Y (2019) Institutional and economic factors affecting the adoption of international public sector accounting standards. International Journal of Public Administration 42(2): 119-131.
36. Ogolo JI, Igbodo RO (2018) Treasury single account and university management in southeast, Nigeria. Ceka international Journal of Finance & Management Sciences 4(1): 1-18.
37. Ajibade AT, Oyedokun GE, Doumu OS (2018) Treasury single account and public fund management: A study of selected federal government parastatals in Bayelsa State. International Journal of Scientific & Engineering Research 9(12): 890-902.
38. Meyer JW, Rowan B (1977) Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology 83(2): 340-363.
39. DiMaggio PJ, Powell WW (1983) The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review 48(2): 147-160.
40. Chartered Institute of Taxation of Nigeria (2019) 5^th Annual international academic conference proceedings. Contemporary Issues in Business, Accounting and Fintech, pp. 1-892.
41. Helden J Van, Uddin S (2016) Public sector management accounting in emerging economies: A literature review. Critical Perspectives on Accounting 41: 34-62.
42. Sulu-Gambari W, Stafford A, Stapleton P (2018) Public accountability reform in a Nigerian ministry. Qualitative Research in Accounting and Management 15(4): 485-509.
43. Nagalinagm N, Mangala F, Nagalinagm N, Mangala F, Kumudine D (2015) The development of public sector accounting and financial reporting. International Journal on Governmental Financial Management 15(2): 70-88.
44. Enofe AO, Afiangbe SE, Agha DI (2017) Financial management reforms and corruption in Nigeria public sector. International Journal of Advanced Academic Research | Social & Management Sciences 3(7): 1-22.
45. Hernan BGR (2009) Institutions, strategic posture and performance of micro, small and medium enterprises.
46. Valentinov V, Chatalova L (2016) Institutional economics and social dilemmas: A systems theory perspective. Systems Research and Behavioral Science 33(1): 138-149.
47. Lokuwaduge CSDS, Godage KMDS (2019) Accounting reforms for accountable public sector management, pp. 41-64.
48. Ingrams A, Piotrowski S, Berliner D (2020) Learning from our mistakes: Public management reform and the hope of open government. Perspectives on Public Management and Governance, pp. 1-16.
49. Scott JC (1985) Weapons of the weak: Everyday forms of resistance. In Yale University Press, New Haven and London, UK.
50. Yang H (2014) Changing institutional environment, Chinese company characteristics, and climate-change reporting.
51. Klassen TR (2016) The Routledge handbook of global public policy and administration. In the Routledge handbook of global public policy and administration.
52. Van Dooren W, Bouckaert G, Halligan J (2010) Performance management in the public sector. Routledge, UK.
53. Shamayleh MA (2018) The water crisis in Jordan: A Habermasian analysis of how power and interests guide policy towards colonization and unsustainable water management.
54. Patiwael PR, Groote P, Vanclay F (2020) The influence of framing on the legitimacy of impact assessment: Examining the heritage impact assessments conducted for the Liverpool waters project. Impact Assessment and Project Appraisal 38(4): 308-319.
55. Alada J (2016) New Public Management (NPM) Agency and public sector reforms: A case study tertiary education trust (TETFund), Nigeria.
56. Friedrich PE (2020) Who is responsible for what? on the governance relationship between ministry and agencies in Austrian and Norwegian higher education. Studies in Higher Education, pp. 1-14.
57. Yahaya A, Muideen U (2019) Corruption, governance and national question in Nigeria. KIU Journal of Social Sciences 5(1): 1-25.
58. Bouckaert G, Halligan J (2008) Managing performance: International comparisons. Routledge, London, UK.
59. Dobija D, Górska AM, Pikos A (2019) The impact of accreditation agencies and other powerful stakeholders on the performance measurement in Polish universities. Baltic Journal of Management 14(1): 84-102.
60. Habermas J (1976) Legitimation crisis, Heinemann, London, UK.
61. Geoffrey H (2019) Performance management and rationality in public sector organisations.
62. Davis N (2010) Accrual accounting and the Australian public sector-a legitimation explanation. Business and Finance Journal 4(2): 61-78.
63. Kusano M, Sanada M (2019) Crisis and organizational change: IASB’s response to the financial crisis. Journal of Accounting and Organizational Change 15(2): 278-301.
64. Lapsley I, Miller P (2019) Transforming the public sector: 1998-2018. Accounting, Auditing & Accountability Journal 32(8): 2211-2252.
65. Heilman J, Sementelli A (2020) Rethinking Habermas, from the ideal to the individual: A practical application of critical management theory. Administrative Theory & Praxis, pp. 1-13.
66. Scott C (2000) Accountability in the regulatory state. Journal of Law and Society 27(1): 38-60.
67. Scott G, Ball I, Dale T (1997) New Zealand’s public sector management reform: Implications for the United States. Journal of Policy Analysis and Management 16(3): 357-381.
68. Bertalanffy L (1956) General systems theory. General Systems Yearbook of the Society for General Systems Research 1: 1-98.