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1 – 10 of 506
Open Access
Article
Publication date: 20 August 2021

Giuseppe Grossi, Paolo Pietro Biancone, Silvana Secinaro and Valerio Brescia

The purpose of this study is to explore the usefulness of popular reporting (PR) in an Italian city as a dialogic accounting tool for promoting citizens’ engagement with digital…

3023

Abstract

Purpose

The purpose of this study is to explore the usefulness of popular reporting (PR) in an Italian city as a dialogic accounting tool for promoting citizens’ engagement with digital platforms. This study aims to contribute to the debate on democratic accounting technologies with a focus on PR and digital platforms, using the theoretical lens of dialogic accounting.

Design/methodology/approach

A longitudinal case study is used to analyse the implementation and evolution of PR in the city of Turin, Italy and explore how the city involved its citizens with digital platforms.

Findings

This study contributes to the debate on public accountability through dialogic accounting tools.

Research limitations/implications

Multiple sources (surveys, interviews and interventionist workshops) are used to analyse Turin, Italy as a longitudinal case study.

Practical implications

This study offers practical reflections for legislators, politicians and public managers who need new knowledge and empirical analysis of the effective implementation of the PR as a tool for dialogue and empowering public accounting to hold continuous dialogue with the citizens.

Originality/value

PR can be considered a useful dialogic accounting tool for politicians, managers and government experts to encourage citizens’ engagement in a pluralistic society.

Details

Meditari Accountancy Research, vol. 29 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 7 June 2022

Olga Trunova, Igor Khodachek and Aleksandr Khodachek

This study addresses the implications of smart city development paths (techno-centric and human-centric) by investigating the evolution of a city strategy, focusing on how…

Abstract

Purpose

This study addresses the implications of smart city development paths (techno-centric and human-centric) by investigating the evolution of a city strategy, focusing on how different actors in a dialogue centred on strategic planning documents for Saint Petersburg, Russia, visualised the smart city and then made it calculable.

Design/methodology/approach

The authors conducted a case study based on a documentary analysis supported by ethnographic elements relying on the smart city conceptual proposals, the approved city strategy and the artifacts of expert discussions leading to the strategy implementation plan.

Findings

Through the lens of dialogue theory, the authors show how government and non-government actors in different organisational settings devised techno-centric smart city calculations, which arose despite an initial human-centric vision.

Research limitations/implications

While the case study allowed the study to illustrate the depth and richness of the context of the authoritarian Russian state where the role of citizens in public decision-making is rather limited, different and even contrasting results could be produced in other contexts.

Practical implications

There is a gap between a smart city vision and its grounding in calculations. Thus, the human-centric elements require special attention, and the organisation of the dialogue on smart city strategy must enable plurality of voices besides those of government actors.

Originality/value

The case suggests viewing the human-centric and techno-centric perspectives not as dichotomous, but rather emerging consecutively throughout the journey from an initial strategic vision to its implementation in the city's calculations.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Content available
Book part
Publication date: 18 August 2017

Abstract

Details

Breaking the Zero-Sum Game
Type: Book
ISBN: 978-1-78743-186-7

Open Access
Article
Publication date: 21 February 2022

Johanna E. Pregmark

This paper aims to contribute to discussion around the need for improved models for change in a rapidly changing world. It also aims to provide insights for further discussion…

4456

Abstract

Purpose

This paper aims to contribute to discussion around the need for improved models for change in a rapidly changing world. It also aims to provide insights for further discussion around how a Nordic management approach can relate to the need for new change ideas. Since Lewin proposed that change requires unfreezing, moving and refreezing, several changes in models have been introduced. Many models include similar factors such as the need for a vision, a clear process and to motivate change. These change factors are investigated in this paper and related to a fast-paced, uncertain and volatile environment

Design/methodology/approach

Based on a collaborative research approach, engaging with leaders in five organizations, all headquartered in the Nordic countries, this paper examines problems with traditional change models in a contemporary context as well as how these challenges could be handled.

Findings

This paper concludes that leaders still find value in traditional models but see that these models need to be adapted to include elements of more recent research. This paper suggests tweaks in traditional change factors and ends with a proposition with a renewed model for change.

Originality/value

The ideas in this paper could be seen as a bridge between traditional and modern models – a bridge that seems to be needed in practice. It draws on action research and close relationships with top management, as they are working with change – potentially giving the study a unique angle on a practical, widespread problem: succeeding with change

Details

The Learning Organization, vol. 29 no. 3
Type: Research Article
ISSN: 0969-6474

Keywords

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 2
Type: Research Article
ISSN: 0951-3574

Open Access
Article
Publication date: 30 March 2021

Paula Rowland, Carol Fancott and Julia Abelson

In this paper, we contribute to the theorizing of patient involvement in organizational improvement by exploring concepts of “learning from patients” as mechanisms of…

1728

Abstract

Purpose

In this paper, we contribute to the theorizing of patient involvement in organizational improvement by exploring concepts of “learning from patients” as mechanisms of organizational change. Using the concept of metaphor as a theoretical bridge, we analyse interview data (n = 20) from participants in patient engagement activities from two case study organizations in Ontario, Canada. Inspired by classic organizational scholars, we ask “what is the organization that it might learn from patients?”

Design/methodology/approach

Patient involvement activities are used as part of quality improvement efforts in healthcare organizations worldwide. One fundamental assumption underpinning this activity is the notion that organizations must “learn from patients” in order to enact positive organizational change. Despite this emphasis on learning, there is a paucity of research that theorizes learning or connects concepts of learning to organizational change within the domain of patient involvement.

Findings

Through our analysis, we interpret a range of metaphors of the organization, including organizations as (1) power and politics, (2) systems and (3) narratives. Through these metaphors, we display a range of possibilities for interpreting how organizations might learn from patients and associated implications for organizational change.

Originality/value

This analysis has implications for how the framing of the organization matters for concepts of learning in patient engagement activities and how misalignments might stymie engagement efforts. We argue that the concept and commitment to “learning from patients” would be enriched by further engagement with the sociology of knowledge and critical concepts from theories of organizational learning.

Details

Journal of Health Organization and Management, vol. 35 no. 2
Type: Research Article
ISSN: 1477-7266

Keywords

Content available
Book part
Publication date: 16 October 2023

Abstract

Details

Inclusive Leadership: Equity and Belonging in Our Communities
Type: Book
ISBN: 978-1-83797-438-2

Content available
Book part
Publication date: 15 October 2005

Abstract

Details

Eurasia
Type: Book
ISBN: 978-1-84950-011-1

Open Access
Article
Publication date: 25 March 2024

Paolo Biancone, Valerio Brescia, Federico Chmet and Federico Lanzalonga

The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such…

Abstract

Purpose

The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.

Design/methodology/approach

Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.

Findings

Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.

Practical implications

Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.

Originality/value

Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

Keywords

Open Access
Article
Publication date: 29 December 2023

Dean Neu and Gregory D. Saxton

This study is motivated to provide a theoretically informed, data-driven assessment of the consequences associated with the participation of non-human bots in social…

Abstract

Purpose

This study is motivated to provide a theoretically informed, data-driven assessment of the consequences associated with the participation of non-human bots in social accountability movements; specifically, the anti-inequality/anti-corporate #OccupyWallStreet conversation stream on Twitter.

Design/methodology/approach

A latent Dirichlet allocation (LDA) topic modeling approach as well as XGBoost machine learning algorithms are applied to a dataset of 9.2 million #OccupyWallStreet tweets in order to analyze not only how the speech patterns of bots differ from other participants but also how bot participation impacts the trajectory of the aggregate social accountability conversation stream. The authors consider two research questions: (1) do bots speak differently than non-bots and (2) does bot participation influence the conversation stream.

Findings

The results indicate that bots do speak differently than non-bots and that bots exert both weak form and strong form influence. Bots also steadily become more prevalent. At the same time, the results show that bots also learn from and adapt their speaking patterns to emphasize the topics that are important to non-bots and that non-bots continue to speak about their initial topics.

Research limitations/implications

These findings help improve understanding of the consequences of bot participation within social media-based democratic dialogic processes. The analyses also raise important questions about the increasing importance of apparently nonhuman actors within different spheres of social life.

Originality/value

The current study is the first, to the authors’ knowledge, that uses a theoretically informed Big Data approach to simultaneously consider the micro details and aggregate consequences of bot participation within social media-based dialogic social accountability processes.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

1 – 10 of 506