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Article

Danny Chow and Caroline Aggestam Pontoppidan

The purpose of this paper is to analyse and understand the UN System’s adoption of IPSAS from a legitimacy perspective.

Abstract

Purpose

The purpose of this paper is to analyse and understand the UN System’s adoption of IPSAS from a legitimacy perspective.

Design/methodology/approach

A content analysis of publicly accessible documents from the UN System archives was conducted. The analysis was framed through the broader lens of legitimacy theory, drawing attention to the rationalities of decisions taken.

Findings

This study illustrated how the need for accounting reforms was rationalised throughout the UN System of organisations. Decision-making processes were reflective of political concerns and the accompanying need to continually demonstrate accountability. The discursive strategies observed associated the need to improve accountability with the adoption of globally recognised accounting systems. However, such logic assumed that existing accountability deficits were intrinsically linked to accounting failures, which overemphasises accounting’s role.

Social implications

The UN System’s decision to adopt IPSAS in 2006 has been followed by a substantial increase in the number of Member States following suit. However, governments and other organisations considering IPSAS adoption should be aware of the historical context in which the UN System’s decision was made.

Originality/value

This study addresses a lacuna in empirical studies providing an understanding of the role of accounting reforms within international organisations such as the UN System.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 31 no. 2
Type: Research Article
ISSN: 1096-3367

Keywords

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Book part

Anne-Karen Hueske and Caroline Aggestam Pontoppidan

During the last two decades, there has been increasing emphasis on higher education institutions as agents promoting and advancing sustainability. This chapter addresses…

Abstract

During the last two decades, there has been increasing emphasis on higher education institutions as agents promoting and advancing sustainability. This chapter addresses how sustainability is integrated into management education at higher education institutions. It is based on a systematic literature review that teases out governance, education, research, outreach and campus operations (GEROCO) as key elements for embedding sustainability in management education. In addition, it identifies the important role of having an overall governing strategic direction that serves to anchor sustainability. The chapter highlights that sustainability and responsible management education initiatives are interconnected and are complex to embed through the university system.

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Abstract

Details

Leadership Strategies for Promoting Social Responsibility in Higher Education
Type: Book
ISBN: 978-1-83909-427-9

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Abstract

Details

Leadership Strategies for Promoting Social Responsibility in Higher Education
Type: Book
ISBN: 978-1-83909-427-9

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Book part

Enakshi Sengupta, Patrick Blessinger and Craig Mahoney

Nations today are faced with unprecedented challenges due to rapid globalization and global climate change. Universities no longer operate in isolation but are now a part…

Abstract

Nations today are faced with unprecedented challenges due to rapid globalization and global climate change. Universities no longer operate in isolation but are now a part of society where they are expected to be socially responsible citizens. Universities need to have effective strategies in order to be effective in a highly competitive higher education (HE) landscape. Corporate social responsibility (CSR) is a preferred strategy that can help achieve a good reputation and competitive advantage for the institutions of HE. Such institutions imparting HE are engaging in debates and quality research work to gauge the need of the current generation with a vision to meet the needs of the future generation (Sengupta, Blessinger, & Yamin, 2020). This book contains chapters that review scientific literature with an aim to find out the theoretical underpinnings explored in the case studies and interventions practiced by universities across the globe. This book provides evidence for CSR and the role of civil societies in creating an organizational culture that promotes social competence and human relations. This collective knowledge will help facilitate continuous improvement in higher education institutions with external impact and internal capacity building and a focus toward performance and management.

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