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1 – 10 of 160Giuseppe Grossi and Daniela Argento
The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.
Abstract
Purpose
The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Originality/value
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.
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Kelly C. Margot, Melissa Pierczynski and Kelly Lormand
The paper aims to address the increasing issue of teacher shortages and the lack of diversity in America’s educators. Highly diverse communities need ways to support community…
Abstract
Purpose
The paper aims to address the increasing issue of teacher shortages and the lack of diversity in America’s educators. Highly diverse communities need ways to support community members interested in careers as teachers. This article explores one promising approach to reach and inspire high school students considering the teaching profession. Camp ExCEL (Exploring Careers in Education and Leadership) provided a pathway allowing rising high school seniors an opportunity to explore the teaching profession. This pathway utilized the Grow Your Own framework, recruiting students from a diverse community and providing them resources and information that would further efforts to become an educator within their community.
Design/methodology/approach
The current study examined outcomes from an education summer camp, using qualitative thematic analysis to reflexively interpret participants’ (n = 29) feelings and beliefs about effective teaching, culturally responsive teaching (CRT), project-based learning (PBL) and their camp experience. Data were collected using Google documents and surveys. The four connected themes that emerged were obstacles and barriers to teaching, qualities of an effective teacher, the impact of culturally responsive teaching and project-based learning on classrooms, and the importance of mentorships within education.
Findings
The paper provides insight about how an education camp can support high school students as they explore a career in education. Results suggest that focus on high-quality pedagogy can support student understanding of the career. Students also suggested their perception of effective teaching that includes acknowledging the needs of the whole student, modeling high-quality teaching practices and displaying positive professional dispositions.
Research limitations/implications
Because of the chosen research approach, the research results may lack generalizability. Therefore, researchers are encouraged to conduct and examine education camps further.
Practical implications
The paper includes implications for the development of other education camps, especially in areas with highly diverse populations.
Originality/value
This paper fulfills an identified need to increase the number of persons pursuing a career in education. The focus on a highly diverse community is also an area of need in education. This article details the description of an education camp and the curriculum used, along with findings from data collected during the first year.
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Jakov Jandrić, Rick Delbridge and Paolo Quattrone
The increasing push towards centralisation and bureaucratisation in higher education, further exacerbated by the disruption caused by the COVID-19 pandemic, calls for a better…
Abstract
The increasing push towards centralisation and bureaucratisation in higher education, further exacerbated by the disruption caused by the COVID-19 pandemic, calls for a better understanding of the nature of collegiality in contemporary universities. We address this issue by looking into the necessary conditions and barriers to sustaining a collegiate environment. The empirical focus is on academics, academic leaders and professional support staff at Anonymous Business School (ABS), a department in a large civic UK university. We interviewed 32 participants across the school, ranging from early-career academics to experienced professors and members of department leadership teams. The findings suggest multiple emerging perspectives on collegiality, with features of horizontal collegiality perceived as key to successful academic responses to the crisis. The findings also indicate how sustaining a collegiate environment within the department requires both choice and effort from leadership and from staff, particularly when decision-making is primarily located at the centre of the university. The choice and effort made across different collegiate pockets contribute to the department becoming an ‘island of collegiality’ within the increasingly centralised and bureaucratised university hierarchy. In this sense, the actions of the department leadership to establish supporting mechanisms, and the actions of the staff to, in turn, embrace and build interpersonal relationships and professional identities, are key to sustaining a collegiate environment.
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Iryna Prus, Raoul C.D. Nacamulli and Alessandra Lazazzara
The purpose of this paper is to consolidate the state of extant academic research on workplace innovation (WI) by proposing a comprehensive conceptual framework and outlining…
Abstract
Purpose
The purpose of this paper is to consolidate the state of extant academic research on workplace innovation (WI) by proposing a comprehensive conceptual framework and outlining research traditions on the phenomenon.
Design/methodology/approach
This paper systematically reviewed the literature published over the past 20 years, basing on a predefined research protocol. The dimensions of WI were explored with the help of thematic synthesis, while the research perspectives were studied by means of textual narrative synthesis.
Findings
The analysis suggests that there exist four research traditions on WI – built container, humanized landscape, socio-material macro-actor, and polyadic network – and each of them comprises its own set of assumptions, foci of study, and ontological bases. The findings suggest that WI is a heterogeneous process of renovation occurring in eight different dimensions, namely work system, workplace democracy, high-tech application, workplace boundaries, workspaces, people practices, workplace experience, and workplace culture. The analysis showed that over years the meaning of innovation within these dimensions changed, therefore it is argued that research should account for the variability of these categories.
Practical implications
The paper includes implications for developing and implementing WI programs. Moreover, it discusses the role of HR in the WI process.
Originality/value
This paper for the first time systematically reviews literature on the topic of WI, clarifies the concept and discusses directions and implications for the future research.
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Giuseppe Grossi, Ileana Steccolini, Pawan Adhikari, Judy Brown, Mark Christensen, Carolyn Cordery, Laurence Ferry, Philippe Lassou, Bruce McDonald III, Ringa Raudla, Mariafrancesca Sicilia and Eija Vinnari
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope…
Abstract
Purpose
The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.
Design/methodology/approach
This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.
Findings
This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.
Research limitations/implications
Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.
Originality/value
In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.
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Francesco Schiavone, Maria Cristina Pietronudo, Annamaria Sabetta and Marco Ferretti
Total quality management is a valuable approach to continuously improve the quality of organizations; however, scholars debate its applicability to services, which require…
Abstract
Purpose
Total quality management is a valuable approach to continuously improve the quality of organizations; however, scholars debate its applicability to services, which require specific best practices that are different from those related to manufacturing. Moreover, digitization is pervading all kinds of services, but little has been written about total quality service practices in digital-based companies. For this purpose, the authors provide a holistic model of total quality service that reflects the peculiarities of such companies, guided by the question: how do total quality service practices change in digital-based service organizations?
Design/methodology/approach
The authors conduct an illustrative case study on Healthware Group, a global integrated digital health organization, to evaluate theoretical assumptions about total quality service practices in the digital environment.
Findings
The findings allow to validate the model provided. In addition, the study enables them to observe the changes the authors are witnessing in service provision in the digital era and the consequent transformation of best practices. To be accurate, the authors cannot refer to a full transformation in digital-based companies but rather to the enrichment and extension of TQS practices. The best illustration of these conclusions has been summarized in a set of propositions corresponding to seven of the key levers of a TQS model.
Originality/value
The paper represents the first attempt to discuss the relationship between total quality service and digitalization, offering a set of propositions for academics and insights for practitioners. The model can be used as a tool to visualize the different levers that successful implementation of TQS in digital-based services companies can rely on.
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The purpose was to describe the redesigning of an online course that utilized adult learning principles and a framework to engage students.
Abstract
Purpose
The purpose was to describe the redesigning of an online course that utilized adult learning principles and a framework to engage students.
Design/methodology/approach
The methodology used is a first person account from the instructor point of view.
Findings
Findings indicate that the teaching strategies used encouraged student engagement in the course.
Research limitations/implications
The research is limited to one course with less than 20 students.
Practical implications
Other online instructors can utilize teaching strategies used that promote engagement among students.
Social implications
This course is an example of a highly engaging online course. This shows that online courses can be engaging and satisfying for students.
Originality/value
This paper adds to the body of literature on what teaching strategies encourage students to engage online. It connects theories with real life examples that others teaching online can implement.
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Maria Della Lucia and Stefan Lazic
The predominant neoliberal structure of capitalism and tourism as the fuel of capitalism exposes growing problems of injustice, unfairness and inequality. Places and communities…
Abstract
The predominant neoliberal structure of capitalism and tourism as the fuel of capitalism exposes growing problems of injustice, unfairness and inequality. Places and communities around the world are currently expressing the need for radical changes in placemaking to be able to think, plan and act differently. This theoretical contribution adopts a humanistic management (HM) perspective of placemaking to promote places where people enjoy living, working, interacting and having meaningful experiences. Tourist destinations are relevant places to discuss the application of HM principles in practice and promote humanistic destinations and the humanisation of placemaking. This chapter concludes by arguing for an interface with eco-centric and posthumanist transformative approaches to promote holistic value-based placemaking and regeneration of places.
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Leanne 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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Amyra Moyzes Sarsur and Cristina Parente
The purpose of this paper is to analyze the coaching process as perceived by experts and coaches, addressing its routine aspects and areas that are object of dissent in the…
Abstract
Purpose
The purpose of this paper is to analyze the coaching process as perceived by experts and coaches, addressing its routine aspects and areas that are object of dissent in the organizational field.
Design/methodology/approach
Qualitative research conducted through interviews with 20 experts and coaches who work in Portugal.
Findings
Lack of consensus on conceptual approaches, few demands from organizations for concrete results, and elitism due to its selective use for high-level professionals. There is an expectation of companies that adopt a “coaching culture,” which includes participative actions, dialogue and humanization of relationships. There are benefits for organizations and professionals that result from its application, which raises care in considering it just another management fad.
Originality/value
Professionals and organizations are increasingly adopting coaching processes, but there are few academic studies, with a scientific view, and more rarely from the perspective of practitioners (coaches). Hence, this topic lacks a more accurate approach, to better understand its application and extend the debate on controversial aspects, in order to make the discussion on its value more consistent.
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