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1 – 8 of 8Timur Uman, Daniela Argento, Giorgia Mattei and Giuseppe Grossi
This paper explores how public audit institutions establish themselves as distinct actors on the public stage through communication practices. By focussing on the journey of the…
Abstract
Purpose
This paper explores how public audit institutions establish themselves as distinct actors on the public stage through communication practices. By focussing on the journey of the European Court of Auditors (ECA), this paper addresses the following research question: how does a transnational audit institution construct its actorhood through visual communication practices?
Design/methodology/approach
Using the theoretical framework of actorhood theory and inspired by the visual accounting methodology, this study explores the ECA actorhood journey through the visual analysis of front pages of its official journal (ECA Journal) from its inception in 2009 up to 2019. The visual analysis is conducted through content analysis and a two-step cluster analysis.
Findings
By showing how combinations of different visual artefacts have evolved over time, this study highlights the ways transnational public audit institutions, such as the ECA, construct their actorhood and position themselves on the public stage. It further reveals the underlying legitimacy mechanisms through which organisations such as the ECA position themselves in the public eye.
Originality/value
This study sheds light on the depiction of individuals and their contexts in interaction with each other and how this interaction reveals the development of the actorhood journey of the ECA over time.
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Giorgia Mattei, Giuseppe Grossi and James Guthrie A.M.
Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how the field has developed and identify avenues for future research.
Abstract
Purpose
Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how the field has developed and identify avenues for future research.
Design/methodology/approach
The authors used a structured literature review following Massaro et al. The sample comprises papers on public sector auditing published in accounting and public sector management journals between 1991 and 2020.
Findings
The present analysis highlights that academic research interest in public sector auditing has grown and become more diverse. The authors argue this may reflect a transformation of the public sector in recent decades, owing to the developing institutional logics of public sector reforms, from traditional public administration to new public management and now new public governance.
Originality value
This paper offers a comprehensive review of the public sector auditing literature, discussing different perspectives over time. It also outlines the various public sector reforms introduced over the period of the study. In reviewing the existing literature, the authors highlight the themes for future research and policy settings.
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Hatana El-Jarn and Glen Southern
The purpose of this paper is to explore the benefits of co-creation/co-design using extended reality (XR) technologies during the initial stages of the design process. A review of…
Abstract
Purpose
The purpose of this paper is to explore the benefits of co-creation/co-design using extended reality (XR) technologies during the initial stages of the design process. A review of the emerging co-creation tools within XR will be examined along with whether they offer the potential to improve the design process; this will also highlight the gaps on where further research is required.
Design/methodology/approach
The paper draws on professional and academic experiences of the authors in creative practices within the realm of XR technology, co-creation and co-design. In addition, a review of the current literature on emerging technologies and work-based learning will offer further insight on the themes covered.
Findings
To design, collaborate, iterate and amend with colleagues and peers in a virtual space gives a wide range of obvious benefits. Creative practitioners both in education and employment are working more collaboratively with the advancement of technology. However, there is a need to find a space where collaboration can also offer the opportunity for co-creation that improves the initial stages of the design process. This technology also offers solutions on the constraints of distance and ameliorates creative expression.
Research limitations/implications
There is an opportunity to test the ideas expressed in this paper empirically; this can be done through testing co-creation tools with professionals, work-based learners and students.
Originality/value
The paper will add to the existing literature on emerging technologies as a unique environment to improve co-create/co-design the visuals created during the fuzzy front end of the design process and offer a potential framework for future empirical work.
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Mohamad Shaharudin Samsurijan, Andrew Ebekozien, Noor Alyani Nor Azazi, Maslina Mohammed Shaed and Radin Firdaus Radin Badaruddin
Studies showed that a proactive delivery system employing innovative artificial intelligence (AI) in urban services might perform better. This has become an important national…
Abstract
Purpose
Studies showed that a proactive delivery system employing innovative artificial intelligence (AI) in urban services might perform better. This has become an important national policy for many countries. Thus, this study aims to explore the influence of AI in urban services in Malaysia.
Design/methodology/approach
Official documents such as Structure Plan and Government Transformation Programme Policy Document covering various levels of cities in Malaysia, articles related to urban studies mostly written by researchers regarding urban growth in Malaysia and the Urban Development Bulletin from the Federal Department of Town and Country Planning from 1957 to date were reviewed and analysed.
Findings
The findings show that the influence of AI in urban services has long existed and been carefully planned by local authorities since colonial times. The development of global digital technology influences the upgrading of AI in urban services in Malaysia. Also, the success of AI in these municipal services is influenced by the rate of information technology literacy among the urban population. These developments have led to the definition of a conceptual city.
Research limitations/implications
This paper's findings and conclusion were based on reviewed literature but did not compromise the strength of this paper. Thus, as part of the implications for future research, mixed-methods research design has been suggested.
Practical implications
As part of the implications, this article intends to promote AI in urban services in Malaysia and other developing countries with similar urban services challenges.
Originality/value
This paper encourages AI applications in urban services because it enhances service delivery performance. This intends to key stakeholders to promote AI via policies across Malaysia's urban services as part of the study implications.
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Lara Penco, Enrico Ivaldi and Andrea Ciacci
This study investigates the relationship between the strength of innovative entrepreneurial ecosystems and subjective well-being in 43 European smart cities. Subjective well-being…
Abstract
Purpose
This study investigates the relationship between the strength of innovative entrepreneurial ecosystems and subjective well-being in 43 European smart cities. Subjective well-being is operationalized by a Quality of Life (QOL) survey that references the level of multidimensional satisfaction or happiness expressed by residents at the city level. The entrepreneurial ecosystem concept depicted here highlights actor interdependence that creates new value in a specific community by undertaking innovative entrepreneurial activities. The research uses objective and subjective variables to analyze the relationships between the entrepreneurial ecosystem and subjective well-being.
Design/methodology/approach
The authors conducted a cluster analysis with a nonaggregative quantitative approach based on the theory of the partially ordered set (poset); the objective was to find significant smart city level relationships between the entrepreneurial ecosystem and subjective well-being.
Findings
The strength of the entrepreneurial ecosystem is positively related to subjective well-being only in large cities. This result confirms a strong interdependency between the creation of innovative entrepreneurial activities and subjective well-being in large cities. The smart cities QOL dimensions showing higher correlations with the entrepreneurial ecosystem include urban welfare, economic well-being and environmental quality, such as information and communications technology (ICT) and mobility.
Practical implications
Despite the main implications being properly referred to large cities, the governments of smart cities should encourage and promote programs to improve citizens' subjective well-being and to create a conducive entrepreneurship environment.
Originality/value
This study is one of the few contributions focused on the relationship between the entrepreneurial smart city ecosystem and subjective well-being in the urban environment.
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Ivana Pajković, Nives Botica Redmayne and Vesna Vašiček
This study analyses to what extent politicians use public sector entities' financial statements along with the politicians' perceptions of the usefulness of such statements in the…
Abstract
Purpose
This study analyses to what extent politicians use public sector entities' financial statements along with the politicians' perceptions of the usefulness of such statements in the politicians' decision-making. The authors analyze financial statements' use and usefulness when the statements are prepared on a modified accrual basis and in the setting where there is the intention of full accrual accounting adoption. In addition, this study provides information about the use of the individual components of financial statements and investigates the reasons why the statements may not be used.
Design/methodology/approach
This study was conducted using a questionnaire. The authors surveyed politicians that are members of Croatian public sector bodies. To conduct this research, the politicians were contacted by telephone over the period from February to April 2022.
Findings
The findings of this study are of potential interest to researchers, regulators and policy makers. The findings show that most politicians use financial statements, but the politicians' perception of the statements' usefulness when the statements are prepared on a modified accrual accounting basis is greater than the politicians' actual use of the statements. The findings also show that in the process of making decisions, politicians use the selected financial statements that contain information of interest to the politicians; that the politicians tend to gravitate to the use of reports on revenue, expenses, receipts and expenditure prepared on modified accrual bases which are closer to budgetary reporting; that the politicians use the information that supports the politicians' sphere of responsibility as enforced by legislation.
Originality/value
This study provides insights into the use and usefulness of financial statements in public sector setting where modified accrual accounting is used to prepare the statements and reports. This study provides additional evidence on the significance of legal setting to the financial reporting in public sector.
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Sivakumar Velayutham and Rashedul Hasan
The purpose of this paper is to critically discuss the participation of sovereign wealth funds (SWFs) in the corporate social responsibility (CSR) programmes. Sovereign wealth…
Abstract
Purpose
The purpose of this paper is to critically discuss the participation of sovereign wealth funds (SWFs) in the corporate social responsibility (CSR) programmes. Sovereign wealth funds in emerging economies are often involved in corporate social responsibility. However, the 1 Malaysian Development Berhad (1MDB) scandal illustrates the possible use of SWF as a vehicle for corruption and abuse.
Design/methodology/approach
The primary objective is to develop good governance practices of CSR by SWFs that could limit corrupt practices. A case study approach is adopted to investigate the CSR involvement of two SWFs – Norway’s Government Pension Fund Global (GPFG) and Abu Dhabi Fund for Development (ADFD).
Findings
The finding shows that SWFs should not be directly involved in CSR. It is proposed that independent Non-government Organisations (NGOs), through a competitive funding model, could serve the CSR purpose of SWFs more effectively and bring socio-economic changes in emerging economies.
Originality/value
The funding model identifies the expected outcomes, priorities and uses of the funds. The funding committee should also be independent of the Board and transparent in its allocations.
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