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The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.

This paper conducts a traditional literature review based on selected studies in the fields of accounting, public administration and management. The aim of the review is to explain how diverse forms of public governance influence the fate of public sector accounting, including accountability, performance measurement, budgeting and reporting practices.

Public governance is developing into more inclusive but also complex forms, resulting in network, collaborative and digital governance. Consequently, the focus and practices of public sector accounting have changed, as reflected in new types of accountability, performance measurement, budgeting and reporting practices.

Drawing upon literature from different fields enables a deeper understanding of the changes in public sector accounting. Nevertheless, the intention is not to execute a systematic literature review but to provide an overview and resolve the scattered body of knowledge generated by previous contributions. The areas of risk management and auditing were not included and deserve further attention.

This paper discusses the need to continually redefine and reassess public sector accounting practices, by recognising the interdependencies between different actors, citizens and digital technologies.

This study aims to meticulously evaluate the public service value-generation process facilitated by collaborative e-governance services within the framework of the National e-governance Plan (NeGP).

The study formulates a comprehensive research model through a combination of literature review, insights from domain experts and hands-on experience gained from the e-governance project. A conceptual research model was meticulously structured, validated, and interpreted by using a reflective measurement theory. The analytical tool SmartPLS3 was used to assess the proposed model rigorously.

The analysis of collected data reveals a statistically significant positive correlation between the implementation of collaborative e-governance strategies and the creation of public service value. This relationship is further reinforced by a strong alignment between the perceived aspects of collaborative e-governance, such as responsiveness, transparency and service delivery and their substantial contribution to the enhancement of public service value.

This study contributes to the scholarly discourse by introducing an innovative methodology for assessing public service value through analyzing empirical data from citizen-centric collaborative e-governance projects. It is noteworthy that no prior studies have examined the nuanced concept of public service value in the context of collaborative e-governance.

This paper aims to increase the current understanding of the connection between operational level information and communication technology (ICT) projects and national level digital transformation by researching how project governance structures and practices are applied in an e-government context.

An elaborative qualitative study through public documentary analysis and empirical multi-case research on Finnish central government is used.

The study constructs a multi-level governance structure with three main functions and applies this in an empirical setting. The results also describe how different governance practices and processes, focusing on project portfolio management, are applied vertically across different organizational levels to connect the ICT projects with the national digitalization strategy.

This study integrates project governance and portfolio management knowledge into public sector digitalization, thus contributing to project management, e-government and ICT research streams by improving the current understanding on the governance of ICT projects as part of a larger-scale digitalization. This study also highlights perceived gaps between current governance practices and provides implications to managers and practitioners working in the field to address these gaps.

The purpose of this paper is to examine the status of governance and administration in Sri Lanka in light of current crises and the impact on the quality of governance.

The mixed method approach is employed to explore the problem based on secondary data and results from two major surveys.

This paper shows political and administrative commitment and quality of governance are two basic ingredients for rapid development and fighting administrative malpractices. Sri Lanka’s system of governance is a mixture of paternalism and alliance developed through political dynasty, kinship, ethnicity, caste, religion, and elitism.

This study fills the research gap as few studies have examined the recent crises of Sri Lanka’s governance and the impacts on governance quality.

Only by implementing administrative and policy reforms will not improve governance quality in the absence of strong political and bureaucratic commitment. Moreover, global anti-corruption measures are unlikely to work in the Sri Lankan context.

The purpose of this paper is to study public project governance frameworks in various ministries and agencies in Norway, following the introduction of such a framework on the topmost level (i.e. the cabinet) which applies to the very largest projects.

The study is methodologically designed as a qualitative assessment of project governance frameworks that apply to state-funded investment projects in selected sectors, based on data gathered through document reviews and interviews.

The study finds that all of the agencies have introduced their own project governance frameworks, which are basically consistent with the recommendations from the project management literature and with the cabinet’s overall requirements in Norway. By contrast, only one ministry has taken a formalized role as a project owner. Governance tasks thus seem to be extensively delegated to the subordinate agencies. This even includes strategic tasks such as project selection and portfolio management, and implies there is a risk that public project governance has a narrow and internal focus.

The paper is a first step toward a better understanding of public project governance as a hierarchical system and the relationship between project owners on three levels, the cabinet, the sectoral ministry, and the government agency.

The year 2020 is an epochal moment for governance and public administration. The outbreak of the COVID-19 pandemic has upset social and economic life, including the delivery of public services, and eroded domestic and international politics. It comes in an era of uncertainty resulting from the end of the New Public Management boom and a looming breakdown of the contemporary US-defined international order. Against such a sea change, we can hardly take business as usual. Change breeds indeterminacy but also induces reimagining. Any renewal and renaissance of public management has to address the ‘what’ and ‘how’ questions of governance in a low-trust and high-risk society. Both the capacity and legitimacy of the state need to be re-empowered, but no longer through the market. The dual failure of democratic politics and bureaucratic excellence in many countries has rendered the Wilsonian politics-administration dichotomy redundant. Amid the rise of East Asia, there are growing contentions over the conceptualization of meritocracy as alternative systems of governance and public service models seem to be delivering effective rivals. Governance performance may not be predetermined by regime types within a poly-polar world. We need to search for new reconnections, new leadership, a new basis for trust and consensus, and a new public service bargain to avoid getting bogged down in old wine in re-labelled bottle, or another singular universalist paradigm.

This study aims to take advantage of the unprecedented anti-corruption campaign launched in China in December 2012 and examine the effect of improved public governance on tunneling.

This study uses a sample of Shanghai and Shenzhen Stock Exchange listed companies from 2010 to 2014 and conduct regression analyses to investigate the effect of improved public governance attributed to the anti-corruption campaign on tunneling.

This study finds that the level of tunneling decreased significantly after the anti-corruption campaign, suggesting that increased public governance effectively curbs tunneling. Cross-sectional results show that this mitigating effect is more pronounced for non-SOE firms, especially non-SOE firms with political connections, firms audited by non-Big 8 auditors, firms with a large divergence between control rights and cash flow rights and firms located in areas with lower marketization.

This study highlights the importance of anti-corruption initiatives in improving public governance and in turn reducing tunneling. This study provides important implications for many other emerging economies to improve public governance.

This study contributes to the literature on the role of public governance in constraining corporate agency problems and advances the understanding of the economic consequences of China's anti-corruption campaign in the context of tunneling.

In recent years, the public sector has faced the challenge of digitalisation. This has significantly impacted the relationships between citizens and public organisations and, thus, it widely affects participatory processes, such as participatory budgeting (PB); in fact, digital tools (DTs) have emerged as a solution, increasing citizen engagement whilst improving efficiency, reducing costs and saving time. This contribution analyses PB in Rome, which is also implemented with DTs, seeking to understand how DTs impact citizens’ role in creating public value.

The study is based on a qualitative approach, precisely by analysing a descriptive and exploratory single case study of PB’s first adoption in Rome in 2019. The information is obtained from multiple sources and examined through document analysis.

In the Roman context, DTs in PB primarily facilitated cost-effective information sharing, offering citizens basic participation. Unfortunately, the potential for more interactive DTs was overlooked, failing to enhance citizen engagement in critical phases like deliberation, evaluation or monitoring. Therefore, the tools did not fully support citizens becoming co-creators of public value instead of just users in governance.

The novelty of this study lies in exploring the difference between the use of DTs that assist citizens/users in improving service quality and those that support citizens in creating a public and shared value. It ventures further to assess various tiers of participation, meditating on the digital elements that stimulate active engagement and value creation instead of simply expanding the participant pool or process efficiency.