“…Consequently, a better access to information can positively affect the emergence of new relational networks involving different actors in public value creation (Daly, 2006). In this stream of research, several studies have considered that the implementation of emergent accounting technologies has able to offer interesting benefits in terms of organizational readiness, external pressures, changes in organizational strategy, structure, management systems and human capital skills, and openness to external sources of information (Spanos, Prastacos, & Panlymenakon, 2002). In public sector, the adoption of specific tools dedicated to accounting management has been influenced by private sector solutions, such as Key Performance Indicators (KPIs), Balanced Score Card (BSC), Activity-Based Costing (ABC), Strategic Cost Management.…”