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1 – 10 of over 1000Leanne Johnstone, David Yates and Sebastian Nylander
This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local…
Abstract
Purpose
This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands.
Design/methodology/approach
This paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents.
Findings
Sustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved.
Practical implications
Greater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice.
Social implications
Employee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries.
Originality/value
This study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.
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Valentina Santolamazza, Giorgia Mattei and Fabio Giulio Grandis
In recent years, the public sector has faced the challenge of digitalisation. This has significantly impacted the relationships between citizens and public organisations and…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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This paper explores the role that the control system – understood as a set of financial and non-financial mechanisms – introduced by the Ministerial Decree of 15th February 1860…
Abstract
Purpose
This paper explores the role that the control system – understood as a set of financial and non-financial mechanisms – introduced by the Ministerial Decree of 15th February 1860 played in promoting the ethical tolerance of prostitution in the Kingdom of Italy.
Design/methodology/approach
A qualitative research method was adopted. Specifically, this study draws on literature on accounting and deviant behaviors and on Suchman's theories of legitimation (1995) to interpret empirical evidence collected from archival primary sources as well as secondary sources.
Findings
The paper highlights how the accounting mechanisms introduced by the law were molded to limit the serious consequences of prostitution from a public health standpoint and to demonstrate that the State neither profited from prostitution nor used public money to fund it. This should have stimulated ethical tolerance of the law itself and, consequently, of the prostitution that was regulated.
Originality/value
This paper opens a new research avenue in the field of accounting history by exploring the connection between accounting and prostitution. Moreover, unlike the extant literature on accounting and deviant behaviors, this study delves into the role played by accounting mechanisms to promote ethical tolerance rather than to activate normalization processes.
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As part of a national plan to govern professional and organizational development in Norwegian specialist healthcare, the country’s hospital clinics are tasked with constructing…
Abstract
Purpose
As part of a national plan to govern professional and organizational development in Norwegian specialist healthcare, the country’s hospital clinics are tasked with constructing development plans. Using the development plan as a case, the paper analyzes how managers navigate and legitimize the planning process among central actors and deals with the contingency of decisions in such strategy work.
Design/methodology/approach
This study applies a qualitative research design using a case study method. The material consists of public documents, observations and single interviews, covering the process of constructing a development plan at the clinical level.
Findings
The findings suggest that the development plan was shaped through a multilevel translation process consisting of different contending rationalities. At the clinical level, the management had difficulties in legitimizing the process. The underlying tension between top-down and bottom-up steering challenged involvement and made it difficult to manage the contingency of decisions.
Practical implications
The findings are relevant to public sector managers working on strategy documents and policymakers identifying challenges that might hinder the fulfillment of political intentions.
Originality/value
This paper draws on a case from Norway; however, the findings are of general interest. The study contributes to the academic discussion on how to consider both the health authorities’ perspective and the organizational perspective to understand the manager’s role in handling the contingency of decisions and managing paradoxes in the decision-making process.
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Javier Andrades, Manuel Larrán Jorge, Maria Jose Muriel and Maria Yolanda Calzado
The purpose of this paper is twofold. First, it identifies whether sustainability reporting has become an institutionalized cultural norm in the daily routines and organizational…
Abstract
Purpose
The purpose of this paper is twofold. First, it identifies whether sustainability reporting has become an institutionalized cultural norm in the daily routines and organizational practices of Spanish public hospitals. Second, it finds out why sustainability reporting has become (or not) an institutionalized norm in the Spanish public hospital field.
Design/methodology/approach
To accomplish the research aims, the authors have adopted a qualitative method approach by combining two main data sources: (1) a documentary analysis of reports published by 60 Spanish public hospitals that consistently maintained their commitment to this activity over the past 10 years; and (2) a semi-structured interview with seven hospital managers and with seven participants from professional organizations.
Findings
The authors have found that sustainability reporting has not become an institutionalized practice in the Spanish public hospital setting. Based on the notion of normativity, the findings indicate that the institutional conditions that support the emergence of a norm are not met (Bebbington et al., 2012). In particular, the lack of a coherent normative framework, the absence of congruence with previous similar practices and the lack of clarity in the norm explain why a reporting norm has not emerged. Currently, the societal context has not developed an appropriate discourse around the development of sustainability reporting in the Spanish public sector.
Originality/value
The contribution of this research is double: (1) From a practical level, this paper contributes to the accounting literature by analyzing the development of sustainability reporting practices in the public sector; (2) According to the notion of normativity, the novelty of this paper is to explore whether a sustainability reporting norm emerges in Spanish public hospitals.
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Democratic countries all over the world are embarking on initiatives to empower citizens through public participation. One of the tools used by countries to promote public…
Abstract
Purpose
Democratic countries all over the world are embarking on initiatives to empower citizens through public participation. One of the tools used by countries to promote public participation is the enactment and implementation of freedom of information (FOI) legislation, as it is the case with South Africa and Zimbabwe. Despite having legislation reaffirming the need for people’s right to know, practices in South Africa and Zimbabwe indicate the opposite. The purpose of this study is to explore FOI models in South Africa and Zimbabwe, with a view to recommend ways in which people’s right to know can be promoted.
Design/methodology/approach
This qualitative study used interviews to collect the data from 12 FOI experts in South Africa and Zimbabwe, who were selected through the snowball sampling technique. Data collected through interviews were supplemented by the data collected through document analysis.
Findings
The study concluded that the key role players need to make efforts to ensure that the right to know, which is associated with FOI, is being realised in both countries. FOI legislation, in both countries, is imprecise and needs to be revised to ensure effective implementation.
Originality/value
The study demonstrates that FOI is a necessary tool for people to be involved in decision-making in government. People’s rights to know can be achieved by successfully implementing FOI legislation.
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Osman Imoro and Nampombe Saurombe
Ghanaian public universities have fully embraced the concept of open access. This is evident in the increasing numbers of institutional repositories (IRs) by universities in…
Abstract
Purpose
Ghanaian public universities have fully embraced the concept of open access. This is evident in the increasing numbers of institutional repositories (IRs) by universities in Ghana. However, to ensure the sustainability of these IRs, it is vital the current IR infrastructure is capable of responding to current and future demands. The purpose of this study is to investigate the sustainability of the current IR infrastructure of public universities in Ghana.
Design/methodology/approach
The convergent parallel mixed methods design was adopted. A total of 830 respondents comprising IR managers, library staff (digitisation and e-resources units), postgraduate students, lecturers and university librarians from five public universities in Ghana were sampled for this study. A questionnaire and a semi-structured interview guide were the main instruments used for data collection.
Findings
The findings of this study revealed that the IR infrastructure of public universities in Ghana is robust and has the capacity to expand when the need arises. However, funding, cost of internet connectivity, personnel and erratic power supply were identified as major challenges confronting IRs in Ghana.
Originality/value
This study highlighted Ghana's existing IR infrastructure situation. This study is a significant contribution to the literature from West Africa because there is not much research on IR infrastructure from this part of the world.
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Carlo D'Augusta, Francesco Grossetti and Claudia Imperatore
The authors study the effect of increasing environmental awareness on shareholders' activism. Specificallly, this study aims to examine whether growing environmental awareness is…
Abstract
Purpose
The authors study the effect of increasing environmental awareness on shareholders' activism. Specificallly, this study aims to examine whether growing environmental awareness is reflected in more aggressive environmental shareholder proposals.
Design/methodology/approach
This study uses the 2010 Deepwater Horizon oil spill disaster as an exogenous event that increased shareholders' environmental awareness. This study analyzes the spill’s effect on the tone of proposals about environmental issues and nonenvironmental topics.
Findings
After the disaster, the tone of environmental proposals (i.e. the treatment group) is significantly more negative. In contrast, the tone of nonenvironmental proposals (i.e. the control group) is unaffected. This study interprets this finding as direct evidence that the oil spill led to increased shareholder environmental activism through proposals that targeted the environmental risks surrounding the business more aggressively. By contrast, this study finds no effect of the oil spill on the tone of managers' responses to the proposals, consistent with managers refraining from emphasizing environmental threats.
Originality/value
Anecdotal evidence and recent studies suggest a link between environmental disasters and shareholder pressure for corporate change. However, no prior research has investigated the channel through which shareholders could have exerted such pressure or has looked for direct evidence of it in the negotiations between shareholders and managers. By finding such evidence in shareholder proposals, this study fills in this gap.
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In 2019, FIU-the Netherlands celebrated its 25th anniversary. This study takes the occasion to reflect on the role of the FIU in financial surveillance and to describe its core…
Abstract
Purpose
In 2019, FIU-the Netherlands celebrated its 25th anniversary. This study takes the occasion to reflect on the role of the FIU in financial surveillance and to describe its core practices of collecting, analysing and disseminating financial intelligence.
Design/methodology/approach
Because FIU practices are often secret and its transaction data classified as state secrets, the FIU’s daily operational activities remain obscure. Drawing on interviews, public reports and an online training course, this study encircles secrecy and offers a fine-grained analysis of the FIU's core activities.
Findings
The article finds that the FIU plays a pivotal role in financial surveillance because it can operate at various intersections. An FIU operates at the intersection of finance and security, in between the public and private sector and at the national and international domain. This pivotal role makes the FIU indispensable in the surveillance of payment systems and spending behavior.
Social implications
The article poses that the desirability and effectiveness of financial surveillance has to date not received sufficient consideration, while it affects (the privacy of) anyone with a bank account. The article asks: is it ethically justifiable that transaction information is declared suspect, investigated, and shared nationally and internationally, without the individual or entity concerned officially being notified and legally named a suspect?
Originality/value
This case-study is not only relevant for the study of finance/security, AML/CFT and financial surveillance, but also to policy makers and the broader public who merit an understanding of how their financial behaviour is being surveilled.
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Anna Kadefors, Kirsi Aaltonen, Stefan Christoffer Gottlieb, Ole Jonny Klakegg, Pertti Lahdenperä, Nils O.E. Olsson, Lilly Rosander and Christian Thuesen
Relational contracting is increasingly being applied to complex and uncertain construction projects. However, it has proved hard to achieve stable performance and industry-level…
Abstract
Purpose
Relational contracting is increasingly being applied to complex and uncertain construction projects. However, it has proved hard to achieve stable performance and industry-level learning in this field. This paper employs an institutional perspective to analyze how legitimacy for relational contracting has been produced and challenged in Denmark, Finland, Norway and Sweden, including implications for dissemination and learning.
Design/methodology/approach
A collaborative case study design is used, where longitudinal accounts of the developments in relational contracting over more than 25 years in four Nordic countries were developed by scholars based in each country. The descriptions are underpinned by literature sources from research, practice and policy.
Findings
The countries share similar problem perceptions that have triggered the de-institutionalization of traditional contracting practices. Models and policies developed elsewhere are important sources of knowledge and legitimacy. Most countries have seen pendulum movements, where dissemination of relational contracting is followed by backlashes when projects fail to meet projected outcomes. Before long, however, relational contracting tends to re-emerge under new labels and in slightly new forms. Such a proliferation of concepts presents further obstacles to learning. Successful institutionalization is found to rely on realistic goals in combination with broad competence development at the organizational and industry levels.
Practical implications
In seeking inspiration from other countries, policymakers should go beyond contract models to also consider strategies to manage industry-level learning.
Originality/value
The paper provides a unique longitudinal cross-country perspective on the field of relational contracting. As such, it contributes to the small stream of literature on long-term institutional change in the construction sector.
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