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Leveraging lobbying theory, the authors analyze responses to the American Institute of Certified Public Accountants (AICPA) proposal suggesting the removal of state and local governmental accounting from the content tested on the uniform certified public accountant (CPA) examination. Furthermore, the authors compare the responses to a prior exam content review to place the uniqueness of the more recent response in perspective.

The authors examine 181 comment letters obtained from the AICPA website. In addition, the relative concentration of governmental entities across the USA is studied for correlation with the response rate.

Consistent with lobbying theory, the authors find that participating governmental entities overwhelmingly argued for the retention of governmental accounting. In contrast, most other groups of respondents (accounting firms, state societies, etc.) had at least one letter that agrees with the removal of the content.

While the letter writers appear to be successful in retaining the governmental accounting content on the CPA exam, the majority of the detailed content has been placed within a specialized area on the new version of the CPA exam, expected to be deployed in 2024. This means that fewer CPA candidates will be exposed to governmental accounting than under the current regime. It has implications for governmental units seeking qualified candidates to fill their staffing needs especially as fewer universities offer governmental accounting courses.

This study examines co-production during the Covid-19 crisis, characterized as a Black Swan event, with a specific emphasis on local professionals’ preparedness and response.

A qualitative approach combining deductive and inductive approaches was employed to gather data from professional coordinators of co-production processes in Israeli local governments. The study utilizes professionalism theory as a framework to examine such key elements as professional knowledge, autonomy, status and legitimacy. Additionally, open coding is used to investigate emerging themes.

The findings reveal that, despite preventive efforts by the central government, local professionals were unprepared to address the crisis. Traditional top-down approaches failed during the crisis, emphasizing the need for peer learning and collaboration among various stakeholders. Professionals' de facto autonomy, driven by quick decision-making and creative problem-solving, elevated their legitimacy and status. Inter- and intra-organizational collaboration was essential to maintain performance through co-producing public services. Finally, multicultural awareness proved vital; neglecting this may have severe consequences in routine times but especially during crises.

Using qualitative research, this study emphasizes the importance of understanding context in interpreting thoughts and actions. However, our approach has limitations. We collected data at a single point in time, which may not capture changes over time. Additionally, we relied on self-reporting from 19 public professionals in local municipalities, each managing the coproduction-based center within the respective municipality. However, this setup, where a single coordinator represents the entire co-production function of the municipality, has its limitations as only one voice is heard.

By shedding light on the multifaceted aspects of co-production, policymakers and professionals could learn about such substantial factors as professionals’ autonomy, inter-organizational collaborations and sensitivity to cultural nuances, which should be established first and foremost in routine times to prepare for crisis. In our case study, governmental preventive measures were inapplicable to crises, and experience of prior crises did not necessarily bestow an ability to prepare accordingly. This is where the role of the street-level professionals becomes significant: these are the actors who experience the crisis on the ground and may provide a quick and effective response. Their ability to take the reins, to be innovative and to generate knowledge while exerting their own professional consideration, proved extremely important.

This research contributes to our understanding of public service professionals’ effective leveraging of the contributions of co-producers in times of crisis. It shifts focus from top-down policy preparedness and implementation to the development of appropriate organizational structures and active and routine stakeholder engagement, thereby enhancing preparedness for crises.

The uptake of reprocessed construction materials (RCMs) derived from demolition waste (DW) is limited, which questions the long-term sustainability of DW reverse logistics (RL). To address this gap, the current study focused on identifying informational and structural interventions to promote the uptake of RCMs among Australian construction professionals (CPs).

Following a qualitative research approach with thirty-one semi-structured interviews, the study explored potential interventions that can drive broader RCM usage. The study's strength lies in the in-depth qualitative insights gathered through extensive interviews with CPs experienced in using RCMs.

Sixteen informational and structural interventions to promote the uptake of RCMs were identified and mapped against the industry levels at which they should be implemented. RCM suppliers should focus on improving material quality, supply and marketing while minimising material costs. Governments should encourage using RCMs through incentivisation, supportive legislation and approval processes. The significance of awareness building and research was also recognised, which requires the collective efforts of suppliers, governmental and non-governmental bodies and educational institutes.

Despite the talk around sustainable consumption, the actual walk towards this is limited from a construction perspective, as seen through the low uptake of RCMs. This study attempts to bridge this mismatch by outlining informational and structural interventions that would drive CPs to walk the talk and use RCMs for construction applications. While most studies on DW RL have focused on improving waste recovery processes, this study takes a less-trodden path and explores the potential for developing markets for RCMs.

Construction professionals are the major contributors to developing a sustainable construction industry, whereas architects, engineers and quantity surveyors are the key construction professionals who must play extraordinary roles in achieving better sustainable construction. Therefore, this study aims to identify the job attributes of key Sri Lankan construction professionals in addressing challenges associated with climate change.

The study adopted a mixed research approach. A literature review and preliminary semi-structured interviews were used to appraise the job roles of architects, engineers and quantity surveyors in addressing challenges associated with climate change. The data collected through the qualitative approach were used in an online questionnaire survey, and the findings were analysed using the relative index method.

The findings highlight that regardless of the knowledge of the professional category on green rating tools, carbon footprint, adaptation of renewable energies for the reduction of energy consumption, building information modelling-related applications and waste management concepts/practices are the foremost job attributes required for the key Sri Lankan construction professionals in addressing challenges associated with climate change.

The results from this study provide a handful of guidance to construction industry professionals, national and international professional institutions, non-governmental organisations and other relevant authorities to address climate change within the built environment by identifying ways for improving the relevant key job attributes of construction industry professionals.

To the best of the authors’ knowledge, this is the first study that explores the job attributes of key Sri Lankan construction professionals in addressing the challenges associated with climate change.

Organizations are increasingly joining inter-organizational networks to foster sustainable employability for their employees. The purpose of this study is to identify the factors and mechanisms central to their success as experienced by key stakeholders.

An explorative, qualitative approach was adopted, using four focus groups with network coordinators (N = 18) and HR professionals (N = 14). Fourteen Dutch inter-organizational networks were represented. Respondents were recruited through purposive and snowballing sampling techniques. Thematic analysis was applied using open coding to generate themes.

The results of this study outline environmental, structural, and inter-personal factors and mechanisms that contribute to the success of inter-organizational networks that aim to foster sustainable employability for their employees. The environmental factors and mechanisms consist of challenges stemming from the labor market. The structural factors and mechanisms include: a network’s flat structure, flat fee, lack of informal rules, the allocation of roles and expectations for stakeholders and shared network activities. Lastly, the inter-personal factors and mechanisms are: communication among stakeholders, establishing reciprocity, interaction and collaboration between stakeholders, the valuation of trust, a convivial culture and shared vision among stakeholders. The dynamics between these factors and mechanisms are compared to other forms of inter-organizational networks. Furthermore, several recommendations for network coordinators and practitioners regarding the development of networks are presented.

This study provides insights into the factors and mechanisms that are regarded by stakeholders as influencing the success of inter-organizational networks in their ability to foster sustainable employability for workers. We have identified a unique model that captures this new way of inter-organizational collaboration and builds on insights from literature on collaborative governance regimes, institutional fields and entrepreneurial ecosystems. Specifically, the model provides a framework that consists of environmental, structural and interpersonal factors and mechanisms for network success. This study increases our understanding of how collaborative efforts can be fostered beyond organizational boundaries and existing Human Resource Management practices.

The authors compare perspectives on external evaluation of health service provision between Norway and the USA. External inspection and accreditation are examples of internationally wide-spread external evaluation methods used to assess the quality of care given to patients. Different countries have different national policy strategies and arrangements set up to do these evaluations. Although there is growing attention to the impact and effects on quality and safety from external evaluation, there is still a gap in knowledge to how structures and processes influence these outcomes. Accordingly, the purpose of this article is to describe the structures and processes in external evaluation designed to promote quality improvement in Norway and the USA with attention to comparison of enablers and barriers in external evaluation systems.

Data collection consisted of documentary evidence retrieved from governmental policies, and reviews of the Joint Commission (the US), international guidelines, recommendations and reports from the International Society for Quality in Health Care, and the World Health Organization, and policies and regulations related to Norwegian governmental bodies such as the Ministry of Health and Care Services, the Norwegian Directorate of Health, and the Norwegian Board of Health Supervision . Data were analyzed inspired by a deductive, direct content analytical framework.

The authors found that both accreditation and inspection are strategies put in place to ensure that healthcare providers have adequate quality systems as well as contributing to the wider risk and safety enhancing management and implementation processes in the organizations subjected to evaluation. The US and the Norwegian external regulatory landscapes are complex and include several policymaking and governing institutions. The Norwegian regulatory framework for inspection has replaced an individual blame logic with a model which “blames” the system for inadequate quality and patient harm. This contrasts with the US accreditation system, which focuses on accreditation visits. Although findings indicate an ongoing turning point in accreditation, findings also demonstrate that involving patients and next of kin directly in adverse event inspections is a bigger part of a change in external inspection culture and methods than in processes of accreditation.

The message of this paper is important for policymakers, and bodies of inspection and accreditation because knowledge retrieved from the comparative document study may contribute to better understanding of the implications from the different system designs and in turn contribute to improving external evaluations.

Although there is a growing attention to the impact and effects on quality and safety from external evaluation, the implications of different regulatory strategies and arrangements for evaluation on quality and safety remain unclear.

The opening of government data is high on the policy agenda of governments worldwide. However, data release faces barriers due to limited support of civil servants, whereas the literature neglects civil servants' role in opening data. This paper aims at understanding why civil servants can be reluctant to support the disclosure of data. The authors developed a model to explain civil servants' behavioral intention to open data.

The authors test a series of hypotheses by collecting and analyzing survey data from 387 civil servants and by applying multivariate hierarchical regression.

The results indicate the factors influencing the behavior of civil servants. Social influences, performance expectancy, data management knowledge and risks have a significant influence. Personal characteristics control these effects.

Caution is needed to generalize the findings towards the support to open data provision by civil servants. Though the analyzed sample was limited to Brazil, other countries and cultures might yield different outcomes. Larger and more diversified samples might indicate significant effects on variables not found in this research.

The insights can be used to develop policies for increasing the support of civil servants towards governmental data disclosure.

This study suggests factors of influence to civil servants' behavior intentions to disclose governmental data. It results in a model of factors, specifically for their behavioral intention at the individual level.

This study comparatively examines the collaborative policy mechanisms for interlocal cooperation (ILC) utilized by municipal managers in Nebraska, USA, and Norway. The research addresses differences in ILC, factors of national setting and implications for ILC management in public service delivery.

Over a seven-year period, the researchers collected data from 16 communities in the two countries to observe perceptions and usages of ILC. Using a policy tools theoretical framework, the authors apply a typology of collaborative mechanisms for comparative analysis.

The findings suggest that institutional orientations in the USA and Norwegian systems of government affect managerial approaches to collaborative service delivery, namely the operationalization of local governments within federal and unitary structures may influence perceptions toward the formality and specificity of ILC policy mechanisms.

This study offers further understanding of ILC mechanisms for public sector management. Theoretical and practical implications of ILC in a comparative international context of governmental systems for collaboration are explored.

This paper offers grounded insights on organization–government relationships, or the practice of public affairs, in Kenya.

In-depth interviews were conducted with senior Kenyan practitioners. Interviewees represent national corporations, multinational corporations with offices in Kenya, consulting agencies, parastatal intergovernmental organizations, national government and county governments.

Results suggest Kenyan public affairs is centered on relationship management, research and intelligence gathering, risk management and strategic communication. Second, while lobbying is a tactic, it is not synonymous with the broader scope of public affairs strategy. Third, the absence of educational training, a professional body to oversee the profession and the perception of public affairs as “bribery” are threats to the profession's growth.

Findings should not be interpreted to represent “Africa's public affairs industry,” rather a snapshot of the profession contextualized in Kenya.

Kenya needs a professional body to manage the public affairs profession at a national level. It also needs an established curriculum in its higher education environment. Lastly, as one of the fastest growing markets in the world, understanding the public policy environment will benefit multinational organizations looking to expand and operate in Kenya.

This study contributes diverse and inclusive insights on the practice of public affairs in a leading economic and political actor in sub-Saharan Africa. It also expands organization–public relationship theory to articulate engagement with governmental stakeholders.

This paper seeks to investigate the factors influencing auditors' behavioural intentions towards blockchain technology (BT) adoption in Iraqi government banks. It also highlights the relationships between these factors to determine if the proposed model can provide a more comprehensive means of comprehending how auditors in government banks have adopted BT.

The study uses the unified theory of acceptance and use of technology and expands it by incorporating five external constructs: “system trust”, “cost”, “transparency”, “security” and “auditor's skill.” This study employed a quantitative and exploratory methodology through the gathering and examination of data from 300 auditors. For the evaluation of the measurement and structural models, the authors adopted the partial least squares structural equation modelling approach with SmartPLS v4.

The findings demonstrate that “auditor's skill and four government features of BT adoption” are major factors in government bank auditors' adoption of BT. Additionally, the findings indicate that social influence is a potent indicator of one's intention to adopt BT in the banking industry.

One limit of this study is the selection of governmental perspective. This study is limited to auditors' opinions, who work at the government banks. Further studies may consider other perspectives in order to provide an in-depth analysis of blockchain.

This paper offers valuable insights into the factors influencing the adoption of blockchain technology in Iraqi governmental banks. It provides empirical evidence supporting auditing units and internal auditors in enhancing their job performance through the adoption of such technology.

This study contributes to the existing literature on technology adoption within the audit profession, specifically examining the use of blockchain technology. By exploring the features of technology adoption within government institutions in the auditing field, it introduces a new perspective, emphasizing the importance of auditor skills.