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Charities and resilience: From austerity to COVID-19 Financial Accountability & Management Pub Date : 2024-01-24 Vicky Lambert, Audrey Paterson
Understanding how charities have survived, and sometimes thrived, in the face of crisis has given rise to an increased interest in the resilience of these organizations. Research on dealing with uncertainty and crisis situations notes the ability to adapt as a critical resilience component (Siders, 2019). However, resilience and adaptive capacity in the charity sector are under-researched areas. This
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Reproduction of efficiency through management accounting practices: Socio-economic, environmental, and human consequences of NPM reforms Financial Accountability & Management Pub Date : 2023-12-26 Claudia Barrios-Álvarez, Pawan Adhikari, Ekililu Salifu, Alina Gómez-Mejía, Ximena Giraldo-Villano
Using Giddens (1984) structuration theory (ST), in this paper we illustrate how the efficiency-driven approaches adopted by a large stated-owned public company in Latin America (Latin American Multiutility Conglomerate [LAMC]) implicitly resulted in triggering a dam disaster with far-reaching socio-economic, environmental, and human consequences. Data for the study were derived through document analysis
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Exploring publicness as social practice: An analysis on social support within an emerging economy Financial Accountability & Management Pub Date : 2023-12-23 Ebru Tekin Bilbil, Ozge Zihnioğlu, Cemil Eren Fırtın, Enrico Bracci
By utilizing the concepts of field, habitus, and capital inherited from Bourdieu, this study explores publicness as a social practice. In doing this, the paper problematizes publicness concerning accountability and public value and empirically explores the organization of social support delivery in Istanbul. We posit our research question: In what manners does publicness open up a space for collaboration
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Go beyond financial and performance information to reach donors: Designing-effective online disclosure in the perception of European Community foundations Financial Accountability & Management Pub Date : 2023-11-28 Gina Rossi, Chiara Leardini, Stefano Landi, Luca Piubello Orsini
Building perceptions of trustworthiness that encourage donors to give is critical for nonprofit organizations that depend on charitable giving. Several studies focused on the disclosure of financial and performance information to foster public trust and help donors to make giving decisions. Drawing from stewardship theory, this study explores how additional content dimensions of a more relational nature—including
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Universities in a contested space: The dominance of calculative accounting practices and the development of a research agenda Financial Accountability & Management Pub Date : 2023-11-22 Noel Hyndman, Irvine Lapsley, Mariannunziata Liguori
Over the last few decades, neoliberal, managerial, reforms have dominated the university sector in a number of different countries. Calculative practices, including performance measures and indicators, have spread and targets, in terms of research outputs and increasing student numbers in order to generate “profit”, have become the norm, despite the many voices seeing this as often clashing with the
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Cooperative resilience: Toward a heuristic model of collective action in a crisis Financial Accountability & Management Pub Date : 2023-10-10 Anita Mangan, Anne Marie Ward
This paper examines financial cooperatives (credit unions) in Ireland and their response to COVID-19. The paper offers two contributions. The first is the Cooperative Resilience Framework, which highlights the importance of iterative, heuristic responses in building capabilities that enable routine-based responses. These responses, in turn, avoid and absorb the effects of disruption in subsequent similar
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Third sector crisis management and resilience: Reflections and directions Financial Accountability & Management Pub Date : 2023-09-25 Lee D. Parker
This paper examines the challenges posed to third sector organizations by major external crises that from time to time beset national and global communities. In so doing, it unpacks the multiple characteristics and complexities of concepts and related issues involved in organizational crisis management and resilience. This reveals the importance of shared sensemaking, issue identification, response
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How does the dominant stakeholder strategically manage an innovative public policy? Evidence from the London congestion charge Financial Accountability & Management Pub Date : 2023-09-20 Jason C. Chen, Robin W. Roberts
Prior studies have examined various economic, environmental, and social impacts of the London congestion charge (LCC). However, few studies have investigated how the Transport for London (TfL) managed the LCC in all stages of its policy. Without active, strategic management of policies, stakeholders affected may doubt the policies’ legitimacy and reduce policy effectiveness. Thus, examining the means
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Building resilience: Alignment of nonprofit leaders’ understanding of environmental challenges Financial Accountability & Management Pub Date : 2023-09-14 Emma Lotte Willems, Stijn Van Puyvelde, Marc Jegers
The ways in which a common understanding of environmental challenges is established among nonprofit leaders are not clearly presented in the literature, despite the importance of such understanding as an antecedent of organizational resilience. In response to this research gap, this paper seeks to identify how such an alignment is facilitated. We use a qualitative research approach and investigate
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Hybridizing arts with efficiency in an Italian government agency Financial Accountability & Management Pub Date : 2023-08-08 Eleonora Carloni, Michela Arnaboldi
This paper explores how arts and arts-based initiatives (ABIs) are embedded in a non-arts organization with a pronounced imprint on efficiency.
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Democratizing accounting technologies: A case of a performance evaluation system for academics Financial Accountability & Management Pub Date : 2023-07-26 Kate Thuy Mai, Zahirul Hoque
This paper explores how a country's constitutionally imposed democracy in an academic performance evaluation system was designed and practiced. Building upon agonistic democracy and deliberative democracy perspectives, a qualitative inductive case study in a Vietnamese public university involved 52 interviews, direct observations, and the analysis of archival documents. The findings revealed three
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Exploring healthcare authorities’ decisions to sustain or abandon a management control initiative Financial Accountability & Management Pub Date : 2023-07-19 Anna H Glenngård, Lina Maria Ellegård
We explore how a management control initiative travels across and is translated within organizations—from the decision motives for adoption or rejection to the subsequent decision motives for sustaining or abandoning the control—through the lens of diffusion theory. Our empirical case is the journey of activity-based funding of hospitals across 21 Swedish healthcare authorities. We develop a framework
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The quest for legitimacy: The European Court of Auditors’ work on fraud Financial Accountability & Management Pub Date : 2023-07-06 Andreea Hancu-Budui, Ana Zorio-Grima, Jose Blanco-Vega
This research aims to contribute to the debate on fraud on public funds and the work that public auditors perform on this important topic, providing a useful analysis for government officials concerned about accountability, good governance, and transparency. This article presents a retrospective analysis of the European Court of Auditors’ (ECA) role in combating and preventing fraud. Using innovative
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Navigating uncertainty: The resilience of third-sector organizations and socially oriented small- and medium-sized enterprises during the COVID-19 pandemic Financial Accountability & Management Pub Date : 2023-06-27 José M. Liñares-Zegarra, John O. S. Wilson
This paper investigates the impact of the COVID-19 pandemic on U.K. third-sector (nonprofit organizations and social enterprises) and socially oriented small- and medium-sized enterprises (SMEs), and provides insights regarding their organizational resilience. Using data from the Longitudinal Small Business Survey, the results of an extensive empirical analysis suggest that relative to commercial (for-profit)
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Turning performance measurement on its head: From the measurement of performance to the performativity of measuring Financial Accountability & Management Pub Date : 2023-06-27 Ed Vosselman, Ivo De Loo
This paper develops a performativist metaphysical grounding of NPM-based performance measurement as a radical alternative to a representationalist grounding, an alternative that turns performance measurement on its head. Performance measurement turns from an act of representation characterized by a metaphor of reflection into an ethical practice of mattering characterized by a metaphor of diffraction
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Key forces compelling the monitoring of hospital performance: An exploratory study Financial Accountability & Management Pub Date : 2023-06-06 Rosemarie Kelly, Sheila O'Donohoe, Gerardine Doyle
Performance management in the public sector is both multifaceted and convoluted. This is particularly pertinent in hospitals, which are complex institutional organizations. Our paper explores the key drivers compelling Irish public acute-care hospitals to monitor their performance. The context of our study is located against the unique historical backdrop of the Irish health service, whose evolution
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University research by the numbers: Epistemic methods of using digitized performance measures and their implications for research practices Financial Accountability & Management Pub Date : 2023-05-07 Sara Giovanna Mauro, Lino Cinquini, Margit Malmmose, Hanne Nørreklit
This paper explores the way by which universities create meaning of digitized performance measures on research quality and their effects on university scholars’ actions. Drawing on pragmatic constructivism, we scrutinize the epistemic methods by which the digitized performance measures of research quality are handled and used in the governance of research activities in two disciplinary fields in two
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Project ABC: Unanticipated affinities and affect in hospital health care Financial Accountability & Management Pub Date : 2023-04-28 Ana Conceição, Maria Major, Stewart Clegg
In this paper, we present an analysis of how activity-based costing (ABC) was included among austerity policy prescriptions within the healthcare sector. Relying on the proposition that an increasing quality of outcomes is achievable simultaneously with a reduction in costs, ABC straddled tensions between the logics of care and business for clinicians but not for administrators. We draw on case study
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Management accounting and control systems as devices for public value creation in higher education Financial Accountability & Management Pub Date : 2023-04-16 Luc Salemans, Tjerk Budding
This paper investigates how management accounting and control systems (operationalized by using Simons’ levers of control framework) can be used as devices to support public value creation and as such it contributes to the literature on public value accounting. Using a mixed methods case study approach, including documentary analysis and semi-structured interviews, we found diverging uses of control
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Backsourcing in the private and public sectors—A systematic review Financial Accountability & Management Pub Date : 2023-04-08 Johan Berlin, Eric Carlström, David Karlsson
This article provides a systematic review of the literature on backsourcing. The aim is to synthesize existing literature in order to compare and analyze similarities and differences in backsourcing in the private and public sectors. The study asks questions about: which methods and theories have been used, why backsourcing has been implemented, and what reasons have been described for backsourcing
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A history of net debt as a reflection of Canadian federal government fiscal management Financial Accountability & Management Pub Date : 2023-04-04 Ron Baker, Morina D. Rennie
Canada entered the COVID-19 pandemic with a strong fiscal position, which gave it room to mitigate its economic impacts. Of interest in this paper is the history of Canada's financial position in terms of net debt as reported in the Government of Canada's annual financial statements. Net debt is a measure of fiscal sustainability that has been reported in the Government of Canada's public accounts
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Antecedents of public-sector auditors’ economic error communication: Evidence from Germany Financial Accountability & Management Pub Date : 2023-04-04 David Lindermüller, Irina Lindermüller, Christian Nitzl, Bernhard Hirsch
Traditionally, public-sector auditors are concerned with auditing the legality and regularity of government activities (compliance audits). However, such auditors are increasingly expected to conduct “performance audits” and communicate economic errors due to inefficiency, ineffectiveness, and poor economic decisions to the auditee. This type of role change is often accompanied by role stress. This
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Verbal rewards and public managers’ autonomous motivation Financial Accountability & Management Pub Date : 2023-03-30 Sven Siverbo
The aim of this paper is to examine how verbal rewards (praise) from superior public managers influence subordinate public managers’ work motivation coming from experiencing work tasks as important, exciting, interesting, and fun, so-called autonomous motivation. We use self-determination theory (SDT) to theorize that depending on how they are provided, verbal rewards can enhance or undermine autonomous
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Public accountability and democracy: An accountability stage in the theatre of democracy Financial Accountability & Management Pub Date : 2023-03-10 Mark Christensen, Kiyoshi Yamamoto
This article traverses the range of issues evoked by research relating public accountability and democracy. It conceptualizes these issues as being a mosaic that is ever-changing and has been growing significantly in size since the 1970s. That mosaic presents itself in this Special Issue as being accountability appearances on a stage that is viewed within a theatre of democracy. The articles published
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Management as ideology: “New” managerialism and the corporate university in the period of Covid-19 Financial Accountability & Management Pub Date : 2023-02-21 Muhammad Al Mahameed, David Yates, Florian Gebreiter
In this paper, we examine how Covid-19 was utilized by the management of a university as a catalyst for ideological change, with the objective of transforming the ethos of a university management school and the role(s) of the academics employed within. Through new modes of working that maintained corporeal distance between university staff, market-based ideology was mobilized to institute radical and
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Budgeting in public hospital trusts: Surplus, optimism, and accuracy Financial Accountability & Management Pub Date : 2023-02-08 Nils Arne Lindaas, Kjartan Sarheim Anthun, Jon Magnussen
Hospitals in Norway are organized as trusts, required to follow the same accounting principles as the private sector, and responsible for funding their own investments. Thus, being able to run with a surplus has been an important part of their management. We analyze hospital budgeting for the whole sector over a 9-year period, looking at the size of the budget surplus, degree of optimism bias, and
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The new “corporate state”: The meshing of corporate and political power and the erosion of democratic accountability in the UK Financial Accountability & Management Pub Date : 2022-11-29 Christine Cooper, Jonathan Tweedie, Jane Andrew, Max Baker
This article argues that since 1979, in the UK, democratic accountability has been eroded—in spite of the far greater emphasis formally placed upon meeting the ideal of transparent workings of power. First, we look at structural reforms made to the government by Margaret Thatcher and how these led to an attenuation of ministerial accountability. Second, we consider how the increasing role of accountants
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Local authority audit in England, playing the field? Financial Accountability & Management Pub Date : 2022-11-23 Lynn Bradley, Alvise Favotto, John McKernan
This study focuses on the field of public audit as a collibrative element of public sector accountability. It reports on the consequences of substantial collibrative intervention in such a field. The intervention studied is the change to local authority audit in England that culminated in the Local Audit and Accountability Act, 2014, and entailed the abolition of the Audit Commission. Drawing on strategic
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Transparency of local government financial statements: Analyzing citizens’ perceptions Financial Accountability & Management Pub Date : 2022-11-20 Ellen Haustein, Peter C. Lorson
Worldwide, open data initiatives aim at making information publicly available and transparent. Increasingly, local governments (LGs) are publishing financial statements in order to inform citizens, in their function as both service recipients and resource providers, about the LGs’ financial situation. However, it remains questionable as to whether LG financial statements are appropriate mechanisms
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Public sector audit and the state's responsibility to “leave no-one behind”: The role of integrated democratic accountability Financial Accountability & Management Pub Date : 2022-11-17 Carolyn Cordery, Bimal Arora, Melina Manochin
Achieving the United Nations (UN) sustainable development goals (SDGs) at country and local levels—and ensuring “no one is left behind”—requires that nation states commit to solving complex social and societal challenges through collaborative, democratic means. Technocratic and bureaucratic procedures alone are insufficient. In addition to satisfying international actors, governments must discharge
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Public sector accounting harmonization in the European Union through the lens of the garbage can model Financial Accountability & Management Pub Date : 2022-11-14 Sandra Cohen, Francesca Manes Rossi, Isabel Brusca
The public sector accounting harmonization process that started in the European Union in the aftermath of the financial crisis led the European Commission to launch a project for the development of a set of European Public Sector Accounting Standards (EPSAS). This paper analyses the process and the decision-making around development of the EPSAS through the lens of the garbage can model (Cohen, M.
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Management control practices in interorganizational initiatives: The case of a public program Financial Accountability & Management Pub Date : 2022-11-11 Antonio Davide Barretta, Guido Noto
In the last decades, public management and accounting scholars have focused increasingly on the study of interorganizational initiatives involving multiple public organizations in the pursuit of common goals. This paper is an investigation of management control in a public interorganizational program. It adopts a “management control as a package” approach with the aims of (i) identifying the control
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Gender-responsive budgeting for public value creation: Insights from higher education Financial Accountability & Management Pub Date : 2022-11-09 Chiara Oppi, Giovanna Galizzi
This study explores how managers and officials enable public value (PV) creation through accounting practices in higher education institutions (HEIs). Adopting a narrow perspective related to gender accounting, this paper presents a comparative case study of three HEIs based in Italy that have been implementing gender-responsive budgeting (GRB) in the last few years. Interviews are conducted with managers
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Transparency and community trust in village government: Does corruption perception matter? Financial Accountability & Management Pub Date : 2022-11-09 Hafiez Sofyani, Rizal Yaya, Zakiah Saleh
When Indonesian village governments were granted authority, independence, and decentralized budget from the central government through Village Law No. 6 of 2014, most people predicted that it would not promote better village development. Instead, such a policy would increase corruption cases and subsequently persuade people not to trust the village government. It might interfere with the legitimacy
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Performance measurement in the public sector: Mapping 20 years of survey research Financial Accountability & Management Pub Date : 2022-10-08 Berend van der Kolk
This paper maps 20 years of survey research on performance measurement (PM) practices in public sector organizations. Cumulative findings from the discipline of accounting enhance the understanding of public sector PM and its antecedents and effects. Four maps are presented that visualize the relationships among key variables from prior research in four empirical settings: government, health, education
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Financial resilience! A comparative study of three lower tier authorities in England Financial Accountability & Management Pub Date : 2022-09-05 Hilary Coyle, Laurence Ferry
Austerity policies have affected local government for over a decade challenging their financial resilience to cope with further financial shocks. Using a financial resilience framework, this paper examines whether lower tier authorities behave in the same way as their higher tier counterparts when it comes to financial resilience to shocks. From a detailed field study of three lower tier (district)
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Designing international public sector accounting standards: An analysis of constituents’ participation through comment letters Financial Accountability & Management Pub Date : 2022-08-30 Marco Bisogno, Francesca Manes-Rossi, Mariafrancesca Sicilia
Harmonization of public sector accounting is attracting increasing attention from scholars and practitioners. A focal component of this phenomenon is the setting of accounting standards, whose legitimacy is paramount to their application. As participation by constituents is considered fundamental for ensuring this legitimacy, in this study, we focus on participation through comment letters in the due
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State audit of public–private partnerships: Effects on transparency, auditor's roles, and impact on auditee's reactions Financial Accountability & Management Pub Date : 2022-08-24 Luis Cracel Viana, José António Moreira, Paulo Alves
Supreme Audit Institutions (SAIs) play an active role in the government's accountability to the parliament. Public–private partnerships (PPPs) are a different route used to deliver infrastructure-based public services by private sector entities compared to traditional public procurement. Due to their nature, PPPs raise specific issues related to transparency for public accountability and SAIs, through
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Public university research engagement contradictions in a commercialisation higher education world Financial Accountability & Management Pub Date : 2022-08-04 Lee D Parker
This paper aims to critically assess the impact of public university commercialisation on research engagement and practice relevance. Recent decades have seen dramatic changes in university environments, identities and missions, as well as in government and private sector funding and involvement. As increasingly commercialised and corporatised organisations, universities have increasingly mimicked
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The future of public audit Financial Accountability & Management Pub Date : 2022-07-11 Laurence Ferry, Vaughan S. Radcliffe, Ileana Steccolini
Public sector audit is a vital activity within democratic states, which underpins the relationship between the government and the governed, the executive and the legislature, and different parts of the government. While there has been a lot of exceptional work in recent years on public sector audit, the sector faces new challenges. These challenges include regulatory space considerations, digitalization
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VfM audit and the UK public sector: A critical review of the VfM reports Financial Accountability & Management Pub Date : 2022-06-29 Abdelhafid Benamraoui, Eleni Chatzivgeri, Surendranath Rakesh Jory, Ranjitha Ajay
The study investigates why the value for money (VfM) audit, in its current form, fails to capture the actual state of affairs in the UK public organizations. To address this, we utilize a VfM assessment matrix and key public sector performance indicators to critically evaluate the VfM reports published by two main public bodies in the United Kingdom, that is, the National Health Services and the police
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Digital affordances and remote public audit practice Financial Accountability & Management Pub Date : 2022-06-28 André Carlos Busanelli de Aquino, André Feliciano Lino, Ricardo Rocha de Azevedo, Polyana Batista da Silva
As public sector organizations are undergoing a digital transformation, public auditing is increasingly relying on technology to enable it to collect and analyze large amounts of data. We analyze how the introduction and development of digital artifacts in a governmental audit setting end up affording audit practices. Focusing on the introduction of computer-assisted audit tools and techniques (CAATTs)
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Institutional embeddedness and the language of accountability: Evidence from 20 years of Canadian public audit reports Financial Accountability & Management Pub Date : 2022-06-16 Catherine Liston-Heyes, Luc Juillet
Due to the expansion of the mandate assigned to public auditors in the past decades, audit reports have become more prominent indicators of the quality of government. Accordingly, it is important to investigate the factors that shape the communication of audit findings. We suggest that while internal and legislative auditors belong to the same community of practice, they are also embedded in distinct
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Conceptualizing accountability as an integrated system of relationships, governance, and information Financial Accountability & Management Pub Date : 2022-05-10 Marc Pilon, François Brouard
This article proposes a conceptual framework that integrates the salient dimensions of accountability. It is based on an extensive review of the literature and draws on systems theory to develop an accountability system that can be applied to a wide range of organizations and contexts. It shows, through the accountability system presented, that organizations manage their accountability through stakeholder
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Thirty-six years of the journal of Financial Accountability & Management: Scientometric review Financial Accountability & Management Pub Date : 2022-03-09 Osama F. Atayah, Hazem Marashdeh, Nohade Nasrallah, Allam Mohammed Hamdan
The journal of Financial Accountability & Management (FAM) is a reputable journal that started its publication in March 1985. We conduct a retrospective review to analyze the journal's impact and temporal development in terms of publications, authors, affiliated institutions and countries, citation patterns. We shed light on its major theoretical and empirical contribution, conduct a peer-benchmarking
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Role expectations and shared accountability: A framework for school governance Financial Accountability & Management Pub Date : 2022-03-07 Luisa A. Unda, Zhiyun Gong, Kelly Benati, Chin Moi Loh
This research examines how perceptions of shared accountability for performance arise in a context of role expectations and interpersonal exchanges. We use the education context to view accountability as involving elements of board's and management's role expectations, history of their relationship, and leadership governance mechanisms. Using Frink and Klimoski's accountability role theory model, we
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Auditing governable space—A study of place-based accountability in England Financial Accountability & Management Pub Date : 2022-03-01 Laurence Ferry, Henry Midgley, Aileen Murphie, Mark Sandford
The governance of territories has become increasingly fragmented and complex, challenging the accountability arrangements for “governable spaces.” Tension between central and local governments is a perennial feature of their relationship, but few analyses have explored the implications of this tension for accountability relationships. This article assesses policy initiatives within England aimed at
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Digital transformation and the public sector auditing: The SAI's perspective Financial Accountability & Management Pub Date : 2022-02-02 Javis Ebua Otia, Enrico Bracci
The ongoing transformation of supreme audit institutions (SAIs) external environment is changing the demands and expectations of its stakeholders. The changing environment triggered by technological advancements, increased demand for accountability, and transparency means a change in the way auditing is done. The literature provides evidence of an ongoing technological innovation within the private
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The termination of central government internal auditing and the emergence of the innovation society Financial Accountability & Management Pub Date : 2022-01-04 Peter Skærbæk, Tim Neerup Themsen
For over two decades, the literature has characterized contemporary Western societies as audit societies. These societies are characterized by an approach to governance that is shaped by the idea and practice of auditing. This paper shows that with regard to public governance, the audit society has started to give way to a program of government innovation, or what we theorize to be the emergence of
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Transformational leadership and management control systems in human service not-for-profit organizations Financial Accountability & Management Pub Date : 2022-01-04 Jinhua Chen, Lu Jiao, Graeme Harrison
This study examines the effect of transformational leadership style on the use of management control systems, specifically Simons’ (1995) levers of control, in human service not-for-profit organizations. Unlike prior studies in which transformational leadership style has been treated as an aggregate construct, we decompose the construct and examine its effect at the dimensional level. Using matched
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Accounting and accountability for the digital transformation of public services Financial Accountability & Management Pub Date : 2021-12-30 Deborah Agostino, Enrico Bracci, Ileana Steccolini
This paper introduces the special issue on accounting and accountability for the digital transformation of public services. Papers in special issues offer different perspectives on how digital technologies affect performance management, considering the challenges and opportunities that arise when digital data are collected and translated into a set of measures, the complexity of relying on these digital
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Accountants’ postures under compulsory digital transformation imposed by government oversight authorities Financial Accountability & Management Pub Date : 2021-12-27 André Feliciano Lino, André Carlos Busanelli de Aquino, Fabricio Ramos Neves
Governments are becoming digital; however, a shift toward digital transformation may not always occur voluntarily. For example, despite their willingness or skills, local government accountants are usually forced to adopt a digital innovation to comply with requirements from top-down public financial management reforms—a typical case of compulsory digital transformation. We observe local government
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Performance auditing in the public sector: A systematic literature review and future research avenues Financial Accountability & Management Pub Date : 2021-12-20 Tarek Rana, Ileana Steccolini, Enrico Bracci, Dessalegn Getie Mihret
Performance auditing (PA) has undergone relevant evolutions in recent decades, attracting considerable interest from academics and practitioners alike, in terms of its emergence, evolution, transformation, and outcomes in various international contexts. Through a systematic review of the literature published over the past five decades, totaling 125 papers, this study maps the existing knowledge on
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Factors in the choice of fiscal governance: A systematic literature review and future research agenda Financial Accountability & Management Pub Date : 2021-11-29 Girley Vieira Damasceno, Ricardo Corrêa Gomes
The fiscal governance framework includes the rules and regulations that discipline the preparation, approval, and implementation of public budgets. It results from the power struggle of the actors that participate in the process of allocating public resources. Despite relevant studies published on the subject, this study aimed to provide background information on determinant factors in the choice and
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First Nations gatekeepers as a common pool health care institution: Evidence from Canada Financial Accountability & Management Pub Date : 2021-11-07 Akolisa Ufodike, Oliver Nnamdi Okafor, Michael Opara
This study investigates the roles of informal gatekeepers in the context of First Nations health care in Canada. While existing literature focuses on gatekeeping by professionals, such as corporate board members, auditors, general practitioners, and specialists, we present empirical evidence on the role of informal First Nations’ gatekeepers in a health care system. Gatekeepers engage with government
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The doxa of accountability knowledge: A socioanalysis of accountability research in accounting Financial Accountability & Management Pub Date : 2021-11-01 Tarek Rana, Enrico Bracci, Mouhcine Tallaki, Riccardo Ievoli
This paper offers a systematic reflection on accountability research in accounting literature. It shows the dynamic relationships and networks between the construction of accountability research, academics, and accounting journals. The research involves a systematic review of accountability literature in selected accounting journals, using both qualitative and quantitative methodologies. Drawing on
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The commercialized Australian public university: An accountingized transition Financial Accountability & Management Pub Date : 2021-11-01 Lee Parker, Ann Martin-Sardesai, James Guthrie
This paper explores the impact of neoliberalism on Australia's public higher education system. It examines flaws in the university system revealed by the COVID-19 pandemic and identifies how the conditions created by neoliberal policies have limited universities' capacity to respond to a crisis. The paper reviews the previous literature on universities, neoliberalism policies, and new public management
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The UK COVID-19 app: The failed co-production of a digital public service Financial Accountability & Management Pub Date : 2021-10-11 Tobias Polzer, Galina Goncharenko
The COVID-19 pandemic put governments under pressure to make radical and urgent decisions, and to implement new digital solutions to steer society and deliver public services. Our study analyzes social media discourse to understand the co-production of a digital public service in an emergency situation. Empirically, we mobilize Twitter netnography and discourse analysis to examine citizens’ perceptions
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Stakeholder participation in the development of International Public Sector Accounting Standard 42, Social Benefits Financial Accountability & Management Pub Date : 2021-09-14 Anschi De Wolf, Johan Christiaens
This study aims to contribute to the understanding of stakeholder participation within the International Public Sector Accounting Standards Board's (IPSASB) due process. This study examines IPSASB's input legitimacy by analysing who the respondents are in exposure draft (ED) 63, Social Benefits, and to what extent they support the ED; however, the emphasis lies on the quality of the IPSASB's due process
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From relationship orientation to task orientation: On the digitalization of clinical leaders Financial Accountability & Management Pub Date : 2021-09-09 Inger Johanne Pettersen, Elsa Solstad
This paper studies how clinical leaders perceive their leadership tasks in the context of virtual interactions. We ask whether distant leadership involves a shift from relationship orientation to more task- and control-oriented leaders in hospital settings. We explore two cases involving 10 clinical leaders in a university hospital in Norway. The study indicates that the leaders were aware that lack