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New public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector auditors and audit institutions have been largely unconnected, with the exception of the critical examination of performance audits. We investigate the question of how public sector auditors’ roles and activities have changed as a result of NPM and later reforms.

We examine and synthesise public sector audit research examining reforms since the year 2000. The research presented considers changes to external and internal public sector audits as well as the development of public sector audit institutions – known as supreme audit institutions (SAIs).

Considerable changes have occurred. Many were influenced by NPM, but others have evolved from the eco-system of accounting, auditing and public sector management. External auditors have responded to an increase in demand for accountability. Additional management and governance techniques have been introduced from the private sector, such as internal auditing and audit committees. NPM has also led to conflicting trends, particularly when governments introduced competition to public sector auditing by contracting out but then chose to centralise to improve accountability. There is also greater international influence now through bodies like the International Organisation of Supreme Audit Institutions (INTOSAI) and similar regional bodies.

NPM reforms and the eco-system have impacted public sector auditing. Sustainability reporting is emerging as an area requiring more auditing attention; auditors also need to continue to develop better ways to communicate with citizens. Further, research into auditing in non-Western nations and emerging technologies is also required, especially where it provides learnings around more valuable audit practices. Empirical evidence is required of the strengths and weaknesses of SAIs’ structural variety.

The purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in developed and developing countries, identifying the constraints and stimuli they represent in the implementation of the public accounting reform. It also presents future research proposals on the factors identified.

The methodology is based on a systematic review of the literature described by Moher et al. (2009). The final sample includes 90 academic papers published from 2000 to 2022.

The main findings indicate that there are differences between constraints and stimuli in the implementation of accounting standards between developed and developing countries. In terms of constraints, the main factor in developed countries is the lack of training, whereas in developing countries it is the limitation on financial resources. In addition, the results demonstrate that in developed countries the factors that most encourage the implementation of accounting standards are modernization and improvement of accounting, while in developing countries, encouragement comes mainly from external and internal pressure.

This study helps countries and institutions to learn from experience and better prepare for the accounting reforms of public administration that they will undertake. Managers of public organizations may be willing to make decisions in the adoption of IPSAS if they take into account the factors established herein.

This study helps countries and institutions to learn from the experience, better prepare for the public administration accounting reforms that they will undertake and add greater transparency in the accountability of public accounts to citizens.

In addition to previous studies, this study addresses a number of factors perceived by those involved in the implementation of IPSAS in developed and developing countries and provides a robust research agenda to pursue during the coming years, as there are several important unexplored questions that invite further research.

This article investigates the practical implementation of the ecosystem approach in different branches of public management within an urban context. It explores how ecosystem thinking is introduced, disseminated and applied in a local government organization.

We utilize a qualitative case study methodology, relying on official documents and expert interviews. Our study focuses on the city of Espoo, Finland, which has actively embraced ecosystem thinking as a fundamental framework for its organizational development for almost a decade.

The case of Espoo highlights elements that have not been commonly attributed to the ecosystem approach in the public sector. These elements include (1) the significance of complementary services, (2) the existence of both collaborative and competitive relationships among actors in public service ecosystems and (3) the utilization of digital platforms for resource orchestration. Our study also emphasizes the need for an incremental adoption of ecosystem thinking in organizational contexts to enable its successful implementation.

The study provides valuable insights into the introduction and dissemination of ecosystem thinking in public management. It also further develops previously developed hypotheses regarding public service ecosystems.

This study aimed to examine the adoption of consortium blockchain technology to ensure interoperability for the transparency of budgetary control in Ghanaian local government.

This study is based on the design science research (DSR) observational technique for developing a consortium blockchain budgetary control system for Ghana's local government.

The study resulted in the design of a consortium blockchain monitoring and evaluation system to set up a mechanism to monitor various budget projects, processes and transactions for Ghana's local government. The findings also proved Ghana is ideally positioned to gain an advantage from designed artefacts such as ours, given its digital financial service (DFS) policy. In addition, the evaluation of the designed artefact proves there will be a positive impact on budgetary processes by addressing transparency concerns; however, the success of this concern depends on how the local government organisation embraces the artefact.

The study sheds light on budget monitoring and evaluation tied to peer-to-peer (P2P) participation in the public sector via an advanced administrative digitalised networking and communication algorithm (A Distributed Ledger Technology - blockchain). The difference between the designed artefact and the traditional M&E system is argued. The study is limited by the paradoxes and inefficiencies of the integration of blockchain into the Ghanaian local government but, at the same time, presents a high level of certainty and possibility.

The proposed artefact has presented relevance because it is a new solution to existing concerns like trust, transparency, accountability and compliance, thereby improving local government budget administration.

The study has offered unique and new methods, guidelines and designs for tracking various budget projects and processes beyond the conventional technology-driven approach via DSR, exhibiting a unique solution for solving budget transparency, trust, accountability, compliance and data accessibility concerns.

This study examines how circular economy (CE) performance indicators are constructed in an urban context characterised by a multitude of conflicting interests and visions of urban development. It explores the process of constructing a shared consensus about the performance indicators in conditions of low contractibility, where intervention objectives and outcomes are not easily quantifiable because the object is ambiguous and cannot be fully specified in advance.

The construction of performance indicators at the urban level is examined through the lens of an action net. Using group interviews, observations and documentary analysis, this study investigates the case of a CE initiative in the city of Milan.

The study demonstrates that in cases of low contractibility, the development of CE solutions requires actions that span across organisational boundaries, organised in an action net. As the action net unfolds, it is closely knotted with the construction of performance indicators, indicating a co-constitutive relationship between the two processes.

This interdisciplinary study contributes to the public sector accounting literature by exploring the complexity of performance indicator construction at the urban level. It further recognises performance measurement in cities as a dynamic and flexible process, in which the interconnected actions and involvement of multiple actants shape the composition of the indicators.

The purpose of this study is to investigate the extent to which TQM has influenced the legal system in Australia, an area seldom investigated in the quality or legal literature.

Documentary and policy analysis of legislation, rules and rulemaking documentation based on a partial application of historical-policy analysis (HPA). Textual analysis was based on Dean and Bowen's (1994) definition of TQM and Vinni's (2007) review of new public management and Swiss (1992) “reformed TQM” concepts.

Australia's Tertiary Education Quality and Standards Agency Act of 2011 and supporting legal documents such as Guidance Notes include language reflective of TQM principles, providing evidence that present-day administrative law schemes include TQM practices and tools to undergird procedures of regulatory expectations (sometimes in the form of standards), monitoring and general operations. Oftentimes, it is the supporting legal documentation where TQM practices are found and operationalized.

This is a proof-of-concept research study to determine the feasibility to identify TQM concepts within the existing language of legal statutes and supporting regulatory documentation. As such this study worked out the preliminary research challenges in performing this type of analysis.

Understanding TQM's impact on legal systems expands the system's perspective of organizations that do not always factor in the influence government policy has on organizational behaviours and outlooks. More specifically, understanding TQM's influence sheds insight on regulatory requirements imposed on a sector and the normative aspects of regulatory compliance that impact the operations and strategic planning of organizations.

The article provides an example of how legal administrative rulemaking influences organizational operational and strategic activities to remain viable in the organization's business or industrial sector.

There are few research papers or literature reviews pertaining to the subject of TQM concepts embedded in laws and regulations, most of which date from the 1980s through early 2000s.

The objective of this study is to examine developments in the discursive practice of non-financial reporting in the public healthcare sector. In doing so, the authors investigate how the main reform foci of productivity and quality are represented, with a specific focus on the patient.

Drawing on critical discourse analysis (CDA), the authors conduct a longitudinal study (2007–2018) of healthcare reporting foci across the five administrative regions responsible for public hospitals in Denmark. The study analyses sixty annual reports and draws on contemporary reform documents over this period. CDA enables a micro-textual analysis, combined with macro-insights and discussions on social practice.

The findings show complex webs of presentation strategies, but in particular two changes occur during the period. First, the patient is centred throughout but the framing changes from productivity and waiting lists to quality and dialogue. Second, in the first years, the regions present themselves as actively highlighting financial and quality concerns, which changes to a passive and indirect form of presentation steered by indicators and patient legislation enforced by central government. This enhances passivity and distance in healthcare regional non-financial reporting where the regions seek to conform to such demands. Simultaneously, however, the authors find a tendency to highlight very different local initiatives, which shows an attempt to go beyond a pure automatic mode of reporting found in earlier studies.

Responding to the literature on both healthcare and financial reporting, this study identifies novel links between micro-level texts and macro-level social practices, enabling insights into the potentially intertwined impacts of public-sector reporting. The authors offer insights into the complexity of the construction of non-financial reporting in the public sector, which has a wider impact and different intentions than private-sector reporting.

The article investigates the institutional setup of e-lending in public libraries in Denmark, Norway and Sweden. Our point of departure is that e-lending has necessitated new library collaborations between local, regional and national levels, and therefore, institutional e-lending setups have emerged. The study seeks to provide better understanding of how the institutional setups are structured, how governance logics have shaped them and what tensions and dynamics become visible in the key actors’ problematisations of these setups.

The study is situated in the neo-institutional tradition and applies the institutional logics perspective. The research questions are answered by taking a qualitative approach, grounded in an extensive interview study with representatives of libraries, publishers and policy actors in three Scandinavian countries. To provide in-depth insight into e-lending setups, the scope of empirical material is then limited to accounts the central library and policy actors involved in establishing e-lending.

The analysis shows that the e-lending setups are both similar (especially when it comes to financing), and different across Scandinavia, especially when it comes to centralisation and involvement of librarians in this task. The differences are attributed to the influence of different governance logics (question of administrative autonomy, collaboration in the field and existing legal and political frames), and to what extent the digital and market logics are incorporated or rejected in the field.

The study provides new insights into the question of how Scandinavian public libraries face the consequences of the digitalisation of book distribution and consumption by investigating how they organise their e-lending services. This has not been explored before, notably in a comparative perspective.

Universities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study aims to seek an understanding of the implementation of performance-based research funding (PBRF) and its impact on the heads of departments (HoDs) and accounting academics in New Zealand (NZ) tertiary institutions. The study explores NZ accounting academics’ experiences and their workload; the relationship between teaching and research in the accounting discipline and any issues and concerns affecting new and emerging accounting researchers because of PBRF.

Applying an institutional theoretical lens, this paper explores accounting HoDs’ perceptions concerning the PBRF system’s impact on their academic staff. The research used semi-structured interviews to collect data from NZ’s eight universities.

The key findings posit that many institutional processes, some more coercive in nature, whereas others were normative and mimetic, have been put in place to ensure that academics are able to meet the PBRF requirements. HoDs suggest that their staff understand the importance of research, but that PBRF is a challenge to new and emerging researchers and pose threats to their recruitment. New academics must “hit the ground running” as they must demonstrate not only teaching abilities but also already have a track record of research publications; all in all, a daunting experience for new academics to overcome. There is also a teaching and research disconnect. Furthermore, many areas where improvements can be made in the design of this measurement tool remain.

The PBRF system has significantly impacted on accounting academics. Central university research systems were established that subsequently applied coercive institutional pressures onto line managers to ensure that their staff performed. This finding offers scope for future research to explore a better PBRF that measures and rewards research productivity but without the current system’s unintended negative consequences.

This paper aims to explore and develop knowledge about implementing and applying a quality management system (QMS) in the public sector.

A study was conducted including 16 qualitative in-depth interviews with 18 respondents, all working with QMSs in the Swedish public sector.

The study identified five main themes that are problematic in relation to the implementation of the statutory QMS in the public sector. The identified themes show that there exists a gap between theory and practice regarding how the statutory QMS needs to be implemented and applied.

Based on the analysis of the findings, the authors propose a model of core values and supporting elements for QMS in the public sector to bridge the gap between theory and practice.

The study identified problems when implementing statutory QMSs in the public sector and presents a model of improvement. Further research is needed regarding statutory QMS in the public sector.