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Open Access
Article
Publication date: 26 August 2022

Giuseppe 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.

6296

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.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 8 August 2022

Tim Gruchmann

While the literature on multitier supply chain management traditionally assumes that first-tier suppliers belong to the visible proportion of the supply base, intermediaries might…

1764

Abstract

Purpose

While the literature on multitier supply chain management traditionally assumes that first-tier suppliers belong to the visible proportion of the supply base, intermediaries might limit focal firms' visible horizon already at this stage. High power asymmetries promoting centrality and complexity in the supply network are seen as a particular root cause that limits the impact of governance mechanisms for sustainability. To map the space for governance mechanisms in a network-sensitive context more comprehensively, the study analyzes supply network characteristics from a power perspective.

Design/methodology/approach

This research is conceptual. To better understand power imbalances and mutual dependencies from network centrality and complexity, network configurations were constructed drawing on resource dependence theory. These configurations allow deducing the impact of (non-)mediated governance mechanisms for a sustainable development in the supply network. An agenda to stimulate future empirical and model-based research is accordingly presented.

Findings

The research shows that those networks with densely interconnected first-tier suppliers promote network centrality and complexity, leading to an inverted U-shape relationship between the focal firm's exertion of coercive power and the sustainability performance in the supply network. The findings allow a more comprehensive theoretical grounding for mapping governance approaches in a network-sensitive context and provide insights on how to avoid negative effects from power asymmetries.

Practical implications

The findings suggest the need for accompanying, indirect governance mechanisms already at the stage of first-tier suppliers based on non-mediated forms of power, such as referent power, also promoting disintermediation. Purchasing companies may also consider using digital platform technologies that foster disintermediation, such as blockchain technology.

Originality/value

By studying intermediaries from a power and network perspective, the conceptualization adds to the discussion on governance in multitier sustainable supply chain networks in various industries. Furthermore, it contributes to the increasing efforts of middle-range theorizing in logistics and supply chain management. The results partially challenge previous assumptions on the moderating role of specific network characteristics.

Details

The International Journal of Logistics Management, vol. 33 no. 5
Type: Research Article
ISSN: 0957-4093

Keywords

Open Access
Article
Publication date: 25 January 2024

Tawanda Jimu and Britta Rennkamp

This paper aims to present insights on the governance of sustainability transitions in higher education in Africa. The authors interrogate the research literatures on the…

Abstract

Purpose

This paper aims to present insights on the governance of sustainability transitions in higher education in Africa. The authors interrogate the research literatures on the governance of socio-technical transitions in water, electricity, transport and waste management, and identify barriers and enabling factors that enhance transformative practices in universities.

Design/methodology/approach

The analytical framework proposed in this paper combines the elements of governance network theory (GNT) and transition topology. The framework of this study is grounded in an actor-centric approach using GNT to understand networks conducive to sustainability transitions. Events and governance networks were mapped on a transition topology to visualise organisational and institutional changes over time. The study engaged students, management, academic and administrative staff in building a community of practice towards sustainability. This research is based on qualitative content analysis grounded in interview data, focus group discussions, workshops, webinars and secondary data analysis.

Findings

The findings show that the university has consolidated a sustainability vision and targets, but several factors prevent the community from achieving these targets, including hierarchical decision-making processes, a multitude of disjointed committees and fragmentation in the campus community.

Originality/value

This research adds to an emerging body of literature in the field of sustainability in higher education with two contributions. Firstly, the study presents a novel perspective(s) on the governance of sustainability transitions by combining the literatures on governance and sustainability transitions using a new methodological approach of transition topology to show organisational and institutional changes. Secondly, the study presents new empirical evidence for improving the governance of sustainability transitions in a diverse and highly unequal African university community in the process of (de)colonisation of knowledge and governance.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 11 September 2017

Michel van Eeten

The issue of cybersecurity has been cast as the focal point of a fight between two conflicting governance models: the nation-state model of national security and the global…

5116

Abstract

Purpose

The issue of cybersecurity has been cast as the focal point of a fight between two conflicting governance models: the nation-state model of national security and the global governance model of multi-stakeholder collaboration, as seen in forums like IGF, IETF, ICANN, etc. There is a strange disconnect, however, between this supposed fight and the actual control over cybersecurity “on the ground”. This paper aims to reconnect discourse and control via a property rights approach, where control is located first and foremost in ownership.

Design/methodology/approach

This paper first conceptualizes current governance mechanisms through ownership and property rights. These concepts locate control over internet resources. They also help us understand ongoing shifts in control. Such shifts in governance are actually happening, security governance is being patched left and right, but these arrangements bear little resemblance to either the national security model of states or the global model of multi-stakeholder collaboration. With the conceptualization in hand, the paper then presents case studies of governance that have emerged around specific security externalities.

Findings

While not all mechanisms are equally effective, in each of the studied areas, the author found evidence of private actors partially internalizing the externalities, mostly on a voluntary basis and through network governance mechanisms. No one thinks that this is enough, but it is a starting point. Future research is needed to identify how these mechanisms can be extended or supplemented to further improve the governance of cybersecurity.

Originality/value

This paper bridges together the disconnected research communities on governance and (technical) cybersecurity.

Details

Digital Policy, Regulation and Governance, vol. 19 no. 6
Type: Research Article
ISSN: 2398-5038

Keywords

Open Access
Article
Publication date: 6 December 2022

Esmee Peters, Louise Knight, Kees Boersma and Niels Uenk

Both high reliability theory (HRT) and “new school” supply chain resilience (SCR) promote a multi-layered, adaptable, transformational, and holistic perspective on organizing and…

2500

Abstract

Purpose

Both high reliability theory (HRT) and “new school” supply chain resilience (SCR) promote a multi-layered, adaptable, transformational, and holistic perspective on organizing and managing. The authors explore whether, and if so how, HRT offer fresh perspectives on the SCR challenges experienced during COVID-19 and on organizing for future resilience.

Design/methodology/approach

Addressing SCR at the interorganizational network level, and blending theory synthesis and case study research, the authors assess if and how HRN constructs and practices can guide analysis of SCR in dynamic, complex networks, and help shape development pathways towards organizing for resilience. Findings draw on thick description and iterative coding of data (58 interviews and 200+ documents) on the buyer network responsible for managing the supply of critical medical products in the Netherlands.

Findings

HRT highlights the interconnectedness of challenges encountered during COVID-19 and helps design future resilience through three lessons. Organizing for SCR requires (1) both anticipation and containment strategies, (2) stable working relationships characterized by trust, and (3) a clear basis of command underpinned by experience-based legitimacy.

Originality/value

Distinctive from SCR, which views crises as “black swans”, HRT organizes around everyday consideration of the risk of failure. Taking a buyer network perspective, the authors move beyond the buyer-supplier network focus in SCR. The authors contend that emphasis on measures such as supplier base management, stockpiling, and domestic production are essential but not sufficient. Rather, HRT implies that deep structural and social ties within the buyer network should also be emphasized.

Details

International Journal of Operations & Production Management, vol. 43 no. 1
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 10 January 2023

Lorenzo Lynberg and Ahmed Deif

This paper addresses a gap in research literature in the fields of blockchain technology (BC), supply chain network dynamics (SC) and network effect phenomena (NE). Extant BC and…

1267

Abstract

Purpose

This paper addresses a gap in research literature in the fields of blockchain technology (BC), supply chain network dynamics (SC) and network effect phenomena (NE). Extant BC and SC literature describes the potential benefits to be reaped through the adoption of BC technology. While BC technology does not yet meet the researched expectations of adoption, performance and efficacy, the authors analyze the three inter-related fields (BC, SC and NE) to bridge this gap in theory.

Design/methodology/approach

This paper begins with a research review correlating the technological fundamentals of BC technology into fundamental value propositions for SC logistics contexts. The authors review the gap between these theoretical technological functions and the current ecosystem of BC applications. With an overarching understanding of BC in SC contexts, this paper then explores the phenomena of NE and attempts to synthesize various interrelated aspects of the three fields (BC, SC and NE). Research frameworks from extant literature are used for cross-comparing legacy software/information system solutions with potential and existing BC-based solutions. Case studies are utilized to support this analysis.

Findings

Several key considerations and themes are identified to better inform practitioner and researcher decision-making. Novel insights pertain to BC platform architecture and application modularity, integrated governance and decision-making capabilities, and the automation capabilities that arise from a healthy application and smart contract ecosystem.

Originality/value

The core contribution is the synthesis of network effect theory with SC phenomena and BC theory and the exploration of how these three fields are inter-related in the maturation of BC technology. Specifically, the authors deepen insights from extant literature by contextualizing findings with relevant interdisciplinary theoretical frameworks.

Details

Modern Supply Chain Research and Applications, vol. 5 no. 1
Type: Research Article
ISSN: 2631-3871

Keywords

Open Access
Article
Publication date: 9 November 2022

Robert Braun, Anne Loeber, Malene Vinther Christensen, Joshua Cohen, Elisabeth Frankus, Erich Griessler, Helmut Hönigmayer and Johannes Starkbaum

This study aims to discuss science governance in Europe and the network of associated nonprofit institutions. The authors posit that this network, which comprises both (partial…

Abstract

Purpose

This study aims to discuss science governance in Europe and the network of associated nonprofit institutions. The authors posit that this network, which comprises both (partial) learning organizations and non-learning organizations, has been observed to postpone taking up “responsibility” as an issue in science governance and funding decisions.

Design/methodology/approach

This paper discusses the challenge of learning and policy implementation within the European science governance system. By exploring how learning on responsible innovation (RI) in this governance system can be provoked, it addresses the question how Senge’s insights in organizational learning can clarify discourses on and practices of RI and responsibility in research. This study explores the potential of a new organizational form, that of Social Labs, to support learning on Responsible Research and Innovation (RRI) in standing governance organizations.

Findings

This study concludes that Social Labs are a suitable format for enacting the five disciplines as identified by Senge, and a Social Lab may turn into a learning organization, be it a temporary one. Responsibility in research and innovation is conducive for learning in the setting of a Social Lab, and Social Labs act as intermediary organizations, which not merely pass on information among actors but also actively give substantive shape to what they convey from a practice-informed, normative orientation.

Research limitations/implications

This empirical work on RRI-oriented Social Labs therefore suggests that Social Lab–oriented temporary, intermediary learning organizations present a promising form for implementing complex normative policies in a networked, nonhierarchical governance setting.

Practical implications

Based on this research funding and governance organizations in research, policy-makers in other domains may take up and create such intermediary organizations to aid learning in (science) governance.

Social implications

This research suggests that RRI-oriented Social Labs present a promising form for implementing complex normative policies, thus integrate learning on and by responsible practices in various governance settings.

Originality/value

European science governance is characterized by a network of partial Learning Organization (LOs) and Non-Learning Organization (nLOs) who postpone decision-making on topics around “responsibility” and “solving societal challenges” or delegate authority to reviewers and individual actors, filtering possibilities for collaborative transformation toward RRI. social lab (SLs) are spaces that can address social problems or social challenges in an open, action-oriented and creative manner. As such, they may function as temporary, intermediary LOs bringing together diverse actors from a specific context to work on and learn about issues of science and society where standing organizations avoid doing so. Taken together, SLs may offer temporary organizational structures and spaces to move beyond top-down exercise of power or lack of real change to more open, deliberative and creative forms of sociopolitical coordination between multiple actors cutting across realms of state, practitioners of research and innovation and civil society. By taking the role of temporary LOs, they may support existing research and innovation organizations and research governance to become more flexible and adaptive.

Details

The Learning Organization, vol. 30 no. 6
Type: Research Article
ISSN: 0969-6474

Keywords

Open Access
Article
Publication date: 25 December 2023

Patrik Ström and Brita Hermelin

The circular economy (CE) has been endorsed as representing a model that is able to achieve environmental protection through decreased use of raw materials, together with changing…

Abstract

Purpose

The circular economy (CE) has been endorsed as representing a model that is able to achieve environmental protection through decreased use of raw materials, together with changing economic values and social inclusion thanks to its demand for a wide variety of skill profiles. This has motivated many policy initiatives to support the implementation of the CE. The purpose of this study is to follow such policy initiatives in three geographically anchored industry-specific networks.

Design/methodology/approach

The study contributes to the research debate on the CE through a spatial approach with a focus on how the implementation of the CE is conditioned by spatial and regional contexts. The authors investigate three different networks in Sweden for CE with different locations and industrial profiles.

Findings

The findings reveal the difficulty that exist in relation to the implementation of the CE. The network and support functions in combination with private industry are vital. The risk of sustaining an uneven regional economic development is evident.

Originality/value

Although research on the development of the CE has proliferated, geographical approaches to this development are comparably rare to date. The authors seek to contextualise the strategy development and policy implementation of a CE policy.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Open Access
Article
Publication date: 13 February 2018

Stanley Frederick W.T. Lim and Jagjit Singh Srai

The purpose of this paper is to investigate the interplay between configuration dimensions (network structure, network flow, relationship governance, and service architecture) of…

14491

Abstract

Purpose

The purpose of this paper is to investigate the interplay between configuration dimensions (network structure, network flow, relationship governance, and service architecture) of last-mile supply networks (LMSN) and the underlying mechanisms influencing omnichannel performance.

Design/methodology/approach

Based on mixed-method design incorporating a multiple embedded case study, mapping, survey, and archival records, this research involved undertaking in-depth within- and cross-case analyses to examine seven LMSNs, employing a configuration approach.

Findings

The existing literature in the operations management (OM) field was shown to provide limited understanding of LMSNs within the emerging omnichannel context. Case results suggest that particular configurations have intrinsic capabilities, and that these directly influence omnichannel performance. The study further proposes a taxonomy of LMSNs comprising six forms, with two hybrids, supporting the notion of equifinality in configuration theory. Propositions are developed to further explore interdependencies between configurational attributes, refining the relationship between LMSN types, and factors influencing omnichannel performance.

Practical implications

The findings provide retailers with a set of design parameters for the (re)configuration of LMSNs and facilitate performance evaluation using the concept of fit between configurational attributes. The developed model sheds light on the consequential effects when certain configurational attributes are altered, preempting managerial attention. Given the global trend in urbanization, improved LMSN performance would have positive societal impacts in terms of service and resource efficiency.

Originality/value

This is one of the first studies in the OM field to critically analyze LMSNs and their behaviors in omnichannel retailing. Additionally, the paper offers several important avenues for future research.

Details

International Journal of Operations & Production Management, vol. 38 no. 9
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 25 February 2020

Annalisa Tunisini and Michela Marchiori

The purpose of this paper is to examine network failures and the main reasons why network organizations, intentionally developed by a group of actors to pursue specific goals…

2784

Abstract

Purpose

The purpose of this paper is to examine network failures and the main reasons why network organizations, intentionally developed by a group of actors to pursue specific goals, become unfruitful and fail in their goals and expectations of creating collective value. The goal of this paper is thus to contribute a better understanding of the reasons network organizations encounter problems in their dynamics that prevent them from reaching the expected outcomes.

Design/methodology/approach

The study is firstly based on a literature review finalized to identify the main variables considered as potentially impacting on network failures. Secondly, the paper is based on a survey conducted on 189 strategic networks that highlighted difficulties in achieving their goals. An analysis of the 24 questionnaires returned generated the results discussed. The empirical study concerns strategic networks intentionally created and signed by Italian SMEs according to a specific law designed to promote the development of inter-firm cooperation (“network contracts”).

Findings

The results of the research highlight the role of specific key items related to individual, structural, legitimacy, interaction and governance variables in explaining failures in network organizations. According to the data, failure can occur immediately before the network start-up, resulting in a blocked network or in a subsequent developmental stage, resulting in a dormant network. The empirical research demonstrated that the items affecting network failure differ between blocked and dormant networks. The authors explain such differences, considering them according to the expected goals declared by the two different types of networks.

Originality/value

The question of why networks fail is relevant in times of disruption and digitalization when new forms of organization are needed to link businesses and various stakeholders and thereby develop innovative and sustainable ideas for an entrepreneurial future. However, very few studies have examined network failure. The study contributes to this field of research by investigating the dynamics of networks intentionally developed to reach shared goals. The findings can be useful to both companies that decide to start up a strategic network and the policymakers that promote, finance and monitor inter-firm collaboration.

Details

Journal of Business & Industrial Marketing, vol. 35 no. 6
Type: Research Article
ISSN: 0885-8624

Keywords

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