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Article

Mark Christensen, Dorothea Greiling and Johan Christiaens

The purpose of this paper is to encourage research implicating public sector accounting practitioners. It overviews articles in the AAAJ Forum arising from the Comparative…

Abstract

Purpose

The purpose of this paper is to encourage research implicating public sector accounting practitioners. It overviews articles in the AAAJ Forum arising from the Comparative International Governmental Accounting Research (CIGAR) Network conference in 2015 in which practitioners’ doings were themes across numerous papers. The paper’s central objective is to scope out an agenda for future research in the area.

Design/methodology/approach

Using the CIGAR presentations and papers reviewed for this AAAJ Forum, a desk-based study informed by these sources and others has been conducted.

Findings

Aspects of public sector accounting practitioners’ doings hold promise in themselves whilst also being likely to complement and enrich other themes of public sector accounting research. Those aspects give rise to analytical frames, which may overlap and/or reinforce other aspects. Those analytical frames are: first, examining networking between practitioners; second, identifying implications of the professionalisation project for public sector accounting practitioners; third, analysing public sector accounting practitioners’ responses to the rise of external experts; and, fourth, exploring how public sector accounting practitioners interact with forces that shape the accounting craft. The four articles published here variously address several parts of these themes.

Originality/value

In scoping out a future research agenda, this paper justifies greater attention being paid to the four themes noted in its findings. In each of these research fields, an interdisciplinary approach is important.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

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Article

Hans-Jürgen Bruns, Mark Christensen and Alan Pilkington

The article's aim is to refine prospects for theorising in public sector accounting (PSA) research in order to capture the methodological benefits promised by its…

Abstract

Purpose

The article's aim is to refine prospects for theorising in public sector accounting (PSA) research in order to capture the methodological benefits promised by its multi-disciplinarity.

Design/methodology/approach

The study primarily employs a bibliometric analysis of research outputs invoking New Public Management (NPM). Applying a content analysis to Hood (1991), as the most cited NPM source, bibliographic methods and citation/co-citation analysis for the period 1991 to 2018 are mobilised to identify the disciplinary evolution of the NPM knowledge base from a structural and longitudinal perspective.

Findings

The analysis exhibits disciplinary branching of NPM over time and its imprints on post-1990 PSA research. Given the discourse about origins of NPM-based accounting research, there are research domains behind the obvious that indicate disciplinary fragmentations. For instance, novelty of PSA research is found in public value accounting, continuity is evidenced by transcending contextual antecedents. Interestingly, these domains are loosely coupled. Exploring the role of disciplinary imprints designates prospects for post-NPM PSA research that acknowledges multi-disciplinarity and branching in order to deploy insularity as a building block for its inquiries.

Research limitations/implications

Criteria for assessing the limitations and credibility of an explorative inquiry are used, especially on how the proposal to develop cumulative knowledge from post-1990 PSA research can be further developed.

Practical implications

A matrix suggesting a method of ordering disciplinary references enables positioning of research inquiries within PSA research.

Originality/value

By extending common taxonomies of PSA intellectual heritages, the study proposes the ‘inquiry-heritage’ matrix as a typology that displays patterns of theorisation for positioning an inquiry within PSA disciplinary groundings.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 8
Type: Research Article
ISSN: 0951-3574

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Article

Mark Christensen and Sébastien Rocher

In analysing the beancounter image's trajectory, from its birth to its persistence, in European French language comics between 1945 and 2016, this paper explores why…

Abstract

Purpose

In analysing the beancounter image's trajectory, from its birth to its persistence, in European French language comics between 1945 and 2016, this paper explores why artists continue beancounter image usage in popular culture.

Design/methodology/approach

Beancounter characters have been studied in an application of Iconology (Panofsky, 1955) in order to unravel how individuals make sense of cultural artefacts and how, in turn, the visuals shape cultural belief systems at a given time.

Findings

This study reveals that comics artists usage of the beancounter image results from their critical reactions to management and capitalism whilst at other times the usage is an indication of authenticity. Motivation for the usage is not constant over time nor is the impact of the beancounter image. Both appear dependant of the level of artistic freedom experienced by the artist.

Research limitations/implications

Based on a single media (comics) with a unique characters (European French language) this study deepens exploration of the ways in which accounting becomes entwined with the everyday and implies that further research is needed.

Originality/value

Extends the work of Smith and Jacobs (2011) and Jacobs and Evans (2012) by focusing on a genre of popular culture over a long period, and by adopting a critical viewpoint. Also expands the possible applications of Panofsky's (1955) Iconology in accounting studies.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 6
Type: Research Article
ISSN: 0951-3574

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Article

Mark Christensen and Peter Skærbæk

This paper aims to explain why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims.

Abstract

Purpose

This paper aims to explain why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims.

Design/methodology/approach

Using a comparative case method, two different accountability innovations are examined using framing and overflowing ideas.

Findings

The accountability reports became bureaucratic communications between the reporting and central agencies. The reports were transformed because the performance reporting produced a number of overflows and reduced the importance of broad audiences (e.g. citizens). These overflows resulted from the central agency reformers' preoccupation with cost cutting opportunities and the reporting agencies' presumption of the reformers' real purpose. In the resulting interactions, the accountability purpose ended up being mostly reduced to disclosure of traditional input and output measures and some insignificant stories designed to avoid public criticism of the accountability reform but also to hinder others in identifying objects for cost cutting.

Research limitations/implications

To conduct international comparative research is logistically challenging, but provides the best chances of understanding the systemic aspects of accountability reforms that contribute to the reforms' observable and perplexing outcomes. Ideally, it would be interesting to study such reforms over their full lives; however, they may be longer than the researchers' careers.

Practical implications

Accountability purposes are disturbed by classical cost cutting thinking. Thus, despite many ostensibly good ideas of creating transparency for the public, other stronger forces may severely hinder such accountability developments. Concepts of framing and overflowing may be used to better understand the outcomes of accountability innovations; this can be extended beyond the public sector.

Originality/value

Provides useful information on why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims.

Details

Accounting, Auditing & Accountability Journal, vol. 20 no. 1
Type: Research Article
ISSN: 0951-3574

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Article

Mark J. Christensen

Administrative counselling (AC) is a unique feature of Japan’s public sector. Comparable to a decentralised “shop front” ombudsman function, AC may serve to lift public…

Abstract

Administrative counselling (AC) is a unique feature of Japan’s public sector. Comparable to a decentralised “shop front” ombudsman function, AC may serve to lift public confidence in administrative actions. This paper analyses AC as a contributor to program evaluation at a time when Japan’s public sector is in crisis and probably at a turning point in its history. A central question is whether AC can help the Japanese public sector to respond to increasing criticism of its performance and structures. AC deals with a large number of cases annually and so holds the potential to restore public confidence in the public sector. Aggregation of the patterns of complaint behind the AC cases can also be an effective diagnostic tool for the direction of program evaluation resources. The voluntary nature of AC and its reliance on the efforts of citizens of social standing may mean that it is not capable of implementation outside of Japan. While implementation of AC in non‐Japanese public sectors would require significant cultural shift it is nevertheless worthy of further analysis.

Details

International Journal of Public Sector Management, vol. 13 no. 7
Type: Research Article
ISSN: 0951-3558

Keywords

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Article

Brian Leavy

Companies recently have begun to look for ways to help make value pioneering more systematic and repeatable. This “Masterclass” paper aims to examine one of the first

Abstract

Purpose

Companies recently have begun to look for ways to help make value pioneering more systematic and repeatable. This “Masterclass” paper aims to examine one of the first frameworks for making value innovation an effective, manageable practice, an approach practiced by Mark W. Johnson.

Design/methodology/approach

This “Masterclass” paper shows how Johnson's framework for mapping the “basic architecture underlying all successful businesses” can be understood in terms of four main elements of the business model.

Findings

A degree of creativity and a willingness to experiment, pilot and adjust as you go, remains part of the business model innovation process, the author found, but Johnson's four‐element framework can serve to “bring the discipline of architecture” to the process, and provide a structure on which “a manageable” and more repeatable innovation activity can be pursued.

Practical implications

The paper explains how to go about developing an innovative business model. The process starts with finding an important unfilled job‐to‐be‐done, and the key to this step is to look at the world of the customer “in a new way” from the outside in rather than through the lens of current products or approaches to segmentation. Thus, the same customer may turn out to have different unfilled jobs‐to‐be‐done in the same product/service category at different times and in different personal contexts.

Originality/value

Johnson highlights three opportunity types – the white space within, the white space beyond and the white space between, and he identifies a different strategy for pursuing each one.

Details

Strategy & Leadership, vol. 38 no. 6
Type: Research Article
ISSN: 1087-8572

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Article

Maree Conway

This viewpoint paper aims to provide an overview of this special issue of On The Horizon on new media and learning. An integral framework which can be used to inform

Abstract

Purpose

This viewpoint paper aims to provide an overview of this special issue of On The Horizon on new media and learning. An integral framework which can be used to inform thinking about factors to consider when integrating new media into existing learning approaches is also discussed.

Design/methodology/approach

The paper highlights the messages emerging from the papers in this issue, and places those messages in the context of an integral framework that can be used when considering how to integrate new media into existing learning approaches.

Findings

Higher education is in transition, from the traditional model of learning to a new, socially mediated model. The exact form and nature of that model are as yet unclear, and can be shaped now if people are able to change the way they think and move beyond current assumptions about the “right way” to teach and the “best way” to learn.

Practical implications

The integral framework presented in this paper provides a holistic approach for both individual staff and institutions to explore how to integrate new media into learning today.

Originality/value

The application of an integral approach to learning and new media provides the originality for this paper.

Details

On the Horizon, vol. 19 no. 4
Type: Research Article
ISSN: 1074-8121

Keywords

Content available

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 23 no. 3
Type: Research Article
ISSN: 0951-3574

Abstract

Details

Microelectronics International, vol. 27 no. 3
Type: Research Article
ISSN: 1356-5362

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Book part

Stine Grodal and Nina Granqvist

Studies show that discourses are important in legitimating emerging fields. However, we still lack understanding of how potential participants’ interpretations of…

Abstract

Studies show that discourses are important in legitimating emerging fields. However, we still lack understanding of how potential participants’ interpretations of discourses shape their involvement in emerging fields – particularly when the field’s definition is ambiguous. Drawing on an in-depth study of the emerging nanotechnology field we show that individuals’ affective responses to discourses play an important role in their decisions to participate. We find that discourse, expectations, affective responses, and participation in emerging fields are mutually constituted, and develop a model that shows these interconnections. Theoretically, our study expands understandings of discourse and field emergence by incorporating affect.

Details

Emotions and the Organizational Fabric
Type: Book
ISBN: 978-1-78350-939-3

Keywords

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