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1 – 10 of 11Jan van Helden and Christoph Reichard
The purpose of this paper is to investigate whether and how evolving ideas about management control (MC) emerge in research about public sector performance management (PSPM).
Abstract
Purpose
The purpose of this paper is to investigate whether and how evolving ideas about management control (MC) emerge in research about public sector performance management (PSPM).
Design/methodology/approach
This is a literature review on PSPM research through using a set of key terms derived from a review of recent developments in MC.
Findings
MC research, originating in the management accounting discipline, is largely disconnected from PSPM research as part of public administration and public management disciplines. Overlaps between MC and PSPM research are visible in a cybernetic control approach, control variety and contingency-based reasoning. Both academic communities share an understanding of certain issues, although under diverging labels, especially enabling controls or, in a more general sense, usable performance controls, horizontal controls and control packaging. Specific MC concepts are valuable for future PSPM research, i.e. trust as a complement of performance-based controls in complex settings, and strategy as a variable in contingency-based studies.
Research limitations/implications
Breaking the boundaries between two currently remote research disciplines, on the one hand, might dismantle “would-be” innovations in one of these disciplines, and, on the other hand, may provide a fertile soil for mutual transfer of knowledge. A limitation of the authors’ review of PSPM research is that it may insufficiently cover research published in the public sector accounting journals, which could be an outlet for MC-inspired PSPM research.
Originality/value
The paper unravels the “apparent” and “real” differences between MC and PSPM research, and, in doing so, takes the detected “real” differences as a starting point for discussing in what ways PSPM research can benefit from MC achievements.
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Jan van Helden and Christoph Reichard
The purpose of this paper is to dismantle the complex issue of “use of accounting information (AI)” by pointing to different groups of information users, diverging interests and…
Abstract
Purpose
The purpose of this paper is to dismantle the complex issue of “use of accounting information (AI)” by pointing to different groups of information users, diverging interests and needs of these user groups and various influential factors on the usability and the actual use of AI.
Design/methodology/approach
This paper includes a literature review and conceptual reflections.
Findings
The review of recently published articles on the issue of “use of accounting information” presents an actual picture of the academic debate on purposes of use, user types, needs of various user groups and factors influencing the usability and the actual use of AI. The subsequent conceptual reflections deal with so far less regarded user groups, with options to strengthen the user perspective in budgeting and financial reporting, with approaches for engaging users in the content of accounting documents, with interrelations between user needs, usability and use intensity, including various antecedents of the different variables of the information-use issue.
Research limitations/implications
This paper presents promising routes for future research.
Practical implications
The paper emphasizes the importance of paying more attention to the specific information needs and the motivations of various stakeholder groups generally interested in using financial information.
Originality/value
The paper presents results of reviewing recent literature on the issue of “use of accounting information” and provides some insight into specific aspects of this issue.
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Tobias Polzer and Christoph Reichard
The European Commission is pursuing an initiative to establish European Public Sector Accounting Standards (EPSAS) as a common mandatory set of rules for financial reporting of…
Abstract
Purpose
The European Commission is pursuing an initiative to establish European Public Sector Accounting Standards (EPSAS) as a common mandatory set of rules for financial reporting of all member states of the European Union (EU). As a basis for developing EPSAS, the International Public Sector Accounting Standards (IPSAS) are being used. The purpose of this paper is to structure and analyze the discussion around EPSAS, with particular emphasis on the arguments that were brought forward by governments and other stakeholders of various EU countries regarding the suitability of IPSAS.
Design/methodology/approach
Drawing on several schools of thought in new institutional theory, how the prevailing institutional contexts in countries influence the debates is explored. Empirically, this research investigates the responses to a consultation on the suitability of IPSAS for EU member states and takes a closer look, via document analysis, at France and Germany as two critical cases.
Findings
It is found that, first, the majority of arguments from respondents are framed in a rational choice way. Second, skeptics of IPSAS tend to make arguments rather from positions closer to historical and/or sociological institutionalism.
Research limitations/implications
The paper illustrates that while technical matters around EPSAS seem solvable, political, historical and cultural differences go deeper, and need to be addressed by change agents. Regarding limitations of the research, first, the analysis concentrates on financial reporting and does not deal with the implications for more reliable and comparable national accounts in the context of the European System of Accounts (ESA, 2010). Second, it is focused on debates in the context of the EPSAS proposal, and there is a need for an evaluation after the changes have gone live.
Originality/value
The study looks at a text genre that has so far received less attention in public sector accounting research: responses to consultations. The paper contributes to the literature by showing how institutional contexts matter in settings characterized by contestation of reform contents.
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This paper aims to outline the contents of the special issue on public management reform in countries in the Napoleonic administrative tradition, discussing alternative…
Abstract
Purpose
This paper aims to outline the contents of the special issue on public management reform in countries in the Napoleonic administrative tradition, discussing alternative explanatory frameworks, and proposing paths for future research.
Design/methodology/approach
This article provides reviews of the papers in the special issue.
Findings
Some broad sets of factor affecting implementation of public management reform in Napoleonic countries are outlined, schematised in a specific table, and discussed in the light of potential alternative frameworks, like cultural analysis.
Research limitations/implications
Research limitations include the availability of empirical evidence given the width of the phenomenon under investigation (public management reform in five countries). Implications for the development of a broader comparative research agenda on countries in the Napoleonic administrative tradition (and others) are proposed.
Originality/value
The special issue, of which this paper provides an overview, fills a gap in the literature by providing systematic and comparative analysis of public management reform in five under‐investigated countries in the Napoleonic administrative tradition, arguably an important contribution to the widening of the comparative research agenda in public management.
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Giuseppe Grossi, Ulf Papenfuß and Marie-Soleil Tremblay
– The purpose of this paper is to introduce the special issue and outline its major themes and challenges, their relevance and the research opportunities the field presents.
Abstract
Purpose
The purpose of this paper is to introduce the special issue and outline its major themes and challenges, their relevance and the research opportunities the field presents.
Design/methodology/approach
The paper reviews prior literature and outline’s the need to analyse challenges for corporate governance and accountability of state-owned enterprises (SOEs) as a precursor to introducing the contributions to this special issue.
Findings
Corporate governance, accounting and accountability of SOEs are crucial and growing topics in public management and other research disciplines. Public service provision and budget consolidation cannot be realized effectively and efficiently without powerful governance and management of SOEs. However there are significant corporate governance challenges and important empirical research gaps in comparison to other fields. Broader theoretical perspectives, methodological approaches, accountability mechanisms and sector/context are identified and discussed and encouraged in future research.
Research limitations/implications
This paper aims to stimulate interdisciplinary research on emerging issues affecting governance and accountability of SOEs considering their growing importance in the society and their changing nature.
Practical implications
Effective mechanisms and good practices may contribute to better performance of SOEs. Findings may help politicians, administrations, board members, auditors, consultants, scholars and the media striving for improvements around the world.
Originality/value
The paper condenses theoretical and empirical findings to highlight the relevance of this field and important research gaps. The special issue offers an empirical examination of interdisciplinary literature and innovative experiences of SOEs to strengthen public service motivation, board composition and roles, trust and control, transparency, public value and to enhance the ability to manage, steer and monitor contracts, performance and relationships.
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Giuseppe Grossi and Ileana Steccolini
– The purpose of this viewpoint paper is to introduce the special issue and outline its major themes.
Abstract
Purpose
The purpose of this viewpoint paper is to introduce the special issue and outline its major themes.
Design/methodology/approach
The public governance literature is described, and the necessity for analysing challenges for accountability and accounting in the public sector is elaborated upon, as a precursor to introducing the contributions to this special issue.
Findings
The public governance turn in public management and policy studies has often meant that accounting and accountability issues have been overlooked. This special issue reminds us that they are central in public governance and networks, and that accounting cannot be dismissed as only a “technical” issue since it is central in power relationships, building trust, ensuring transparency and improving decision making for both internal and external stakeholders.
Research limitations/implications
This special issue of Qualitative Research in Accounting & Management aims to stimulate qualitative research on how accounting and accountability are being shaped by the new public governance paradigm and, in turn, contribute to shaping it.
Practical implications
The articles included in this special issue focus on reforms and innovations that have been adopted based on the assumption that improving mechanisms of public governance and accountability will result in better public sector performance. The different aspects of governance and accounting changes will also be of interest to politicians, managers, citizens, and those who seek accountability from public sector organisations.
Originality/value
The paper offers a systematic empirical examination of the innovative experiences of different governments to strengthen transparency, openness and participation, and to enhance the capacity to manage, steer and monitor contracts, partnerships and relationships with private and public sector entities.
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Ellen Haustein, Peter Christoph Lorson, Eugenio Caperchione and Isabel Brusca
Lisa Ritzenhöfer, Prisca Brosi, Matthias Spörrle and Isabell M. Welpe
Current research suggests a positive link between followers’ perceptions of their leaders’ expression of positive emotions and followers’ trust in their leaders. Based on the…
Abstract
Purpose
Current research suggests a positive link between followers’ perceptions of their leaders’ expression of positive emotions and followers’ trust in their leaders. Based on the theories about the social function of emotions, the authors aim to qualify this generalized assumption. The purpose of this paper is to demonstrate that followers’ perceptions of leaders’ expressions of specific positive emotions – namely, pride and gratitude – differentially influence follower ratings of leaders’ trustworthiness (benevolence, integrity, and ability), and, ultimately, trust in the leader.
Design/methodology/approach
The hypotheses were tested using a multimethod approach combining experimental evidence (n=271) with longitudinal field data (n=120).
Findings
Both when experimentally manipulating leaders’ emotion expressions and when measuring followers’ perceptions of leaders’ emotion expressions, this research found leaders’ expressions of pride to be consistently associated with lower perceived benevolence, while leaders’ expressions of gratitude were associated with higher perceptions of benevolence and integrity.
Originality/value
This paper theoretically and empirically establishes that leaders’ expressions of discrete positive emotions differentially influence followers’ trust in the leader via trustworthiness perceptions.
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Marco Bisogno and Pierre Donatella
Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and…
Abstract
Purpose
Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation.
Design/methodology/approach
This study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature on earnings management in the public sector. In total, 78 articles were explored.
Findings
The critical analysis of the literature shows that different but related streams of literature are emerging, focused on both a macro- and a micro-level perspective (mainly local governments and state-owned enterprises).
Originality/value
This study is the first that offers a comprehensive review of the literature on the emerging topic of earnings management in the public-sector context. The structured literature review enables the identification of future directions for the literature in this field.
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