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The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.

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.

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.

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.

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.

This study aims to meticulously evaluate the public service value-generation process facilitated by collaborative e-governance services within the framework of the National e-governance Plan (NeGP).

The study formulates a comprehensive research model through a combination of literature review, insights from domain experts and hands-on experience gained from the e-governance project. A conceptual research model was meticulously structured, validated, and interpreted by using a reflective measurement theory. The analytical tool SmartPLS3 was used to assess the proposed model rigorously.

The analysis of collected data reveals a statistically significant positive correlation between the implementation of collaborative e-governance strategies and the creation of public service value. This relationship is further reinforced by a strong alignment between the perceived aspects of collaborative e-governance, such as responsiveness, transparency and service delivery and their substantial contribution to the enhancement of public service value.

This study contributes to the scholarly discourse by introducing an innovative methodology for assessing public service value through analyzing empirical data from citizen-centric collaborative e-governance projects. It is noteworthy that no prior studies have examined the nuanced concept of public service value in the context of collaborative e-governance.

This paper aims to increase the current understanding of the connection between operational level information and communication technology (ICT) projects and national level digital transformation by researching how project governance structures and practices are applied in an e-government context.

An elaborative qualitative study through public documentary analysis and empirical multi-case research on Finnish central government is used.

The study constructs a multi-level governance structure with three main functions and applies this in an empirical setting. The results also describe how different governance practices and processes, focusing on project portfolio management, are applied vertically across different organizational levels to connect the ICT projects with the national digitalization strategy.

This study integrates project governance and portfolio management knowledge into public sector digitalization, thus contributing to project management, e-government and ICT research streams by improving the current understanding on the governance of ICT projects as part of a larger-scale digitalization. This study also highlights perceived gaps between current governance practices and provides implications to managers and practitioners working in the field to address these gaps.

The purpose of this paper is to examine the status of governance and administration in Sri Lanka in light of current crises and the impact on the quality of governance.

The mixed method approach is employed to explore the problem based on secondary data and results from two major surveys.

This paper shows political and administrative commitment and quality of governance are two basic ingredients for rapid development and fighting administrative malpractices. Sri Lanka’s system of governance is a mixture of paternalism and alliance developed through political dynasty, kinship, ethnicity, caste, religion, and elitism.

This study fills the research gap as few studies have examined the recent crises of Sri Lanka’s governance and the impacts on governance quality.

Only by implementing administrative and policy reforms will not improve governance quality in the absence of strong political and bureaucratic commitment. Moreover, global anti-corruption measures are unlikely to work in the Sri Lankan context.

The purpose of this paper is to study public project governance frameworks in various ministries and agencies in Norway, following the introduction of such a framework on the topmost level (i.e. the cabinet) which applies to the very largest projects.

The study is methodologically designed as a qualitative assessment of project governance frameworks that apply to state-funded investment projects in selected sectors, based on data gathered through document reviews and interviews.

The study finds that all of the agencies have introduced their own project governance frameworks, which are basically consistent with the recommendations from the project management literature and with the cabinet’s overall requirements in Norway. By contrast, only one ministry has taken a formalized role as a project owner. Governance tasks thus seem to be extensively delegated to the subordinate agencies. This even includes strategic tasks such as project selection and portfolio management, and implies there is a risk that public project governance has a narrow and internal focus.

The paper is a first step toward a better understanding of public project governance as a hierarchical system and the relationship between project owners on three levels, the cabinet, the sectoral ministry, and the government agency.

This study aims to take advantage of the unprecedented anti-corruption campaign launched in China in December 2012 and examine the effect of improved public governance on tunneling.

This study uses a sample of Shanghai and Shenzhen Stock Exchange listed companies from 2010 to 2014 and conduct regression analyses to investigate the effect of improved public governance attributed to the anti-corruption campaign on tunneling.

This study finds that the level of tunneling decreased significantly after the anti-corruption campaign, suggesting that increased public governance effectively curbs tunneling. Cross-sectional results show that this mitigating effect is more pronounced for non-SOE firms, especially non-SOE firms with political connections, firms audited by non-Big 8 auditors, firms with a large divergence between control rights and cash flow rights and firms located in areas with lower marketization.

This study highlights the importance of anti-corruption initiatives in improving public governance and in turn reducing tunneling. This study provides important implications for many other emerging economies to improve public governance.

This study contributes to the literature on the role of public governance in constraining corporate agency problems and advances the understanding of the economic consequences of China's anti-corruption campaign in the context of tunneling.

Sustainability is a pressing challenge of governance and public financial management. One key element of sustainable governance is the role of citizens. Participatory budgeting (PB) is a participatory tool with which citizens can influence public administration. PB is a democratic process that grants people real power over real money and it has spread around the world. This special issue explores the role of PB in the context of sustainable governance. In this editorial, the authors aim to approach PB as a form of sustainable governance.

In this editorial, the authors collaborate in the analysis of how PB is implicated in the public management of complex social, economic and ecological issues. The authors identify key dimensions of internal and external sustainability based on prior research. The authors approach these dimensions as an internal–external nexus of sustainable governance in which organizational and financial sustainability are the internal dimensions and socio-political and environmental sustainability are the external dimensions.

Even though PB can be seen as one tool for citizen participation, it has the potential to foster sustainability in multiple ways. PB, as a form of sustainable governance, requires a financially and administratively sustainable organizational process that results in the institutionalization of PB. It also includes thorough consideration of socio-political and environmental sustainability impacts of PB.

Academics are actively studying PB from various perspectives. However, most of this work has approached PB from the viewpoints of design and results of PB, and less is known about its institutional settings. PB has not yet been adequately studied in the context of sustainability, and there is a need to scrutinize PB as a form of sustainable governance.

The study aims to examine the impact of corporate governance in terms of certain board characteristics on the level of universities’ voluntary sustainability disclosure.

A content analysis based on a comprehensive disclosure index – that also accounts for the impact that COVID-19 exerted on the social dimension of university activities – is performed on a sample of Italian public universities’ websites for the year 2020. An ordinary least squares regression model is estimated to test the association between universities’ board characteristics, namely, board size, board independence and board gender diversity (including the presence of a female rector), and online sustainability disclosure.

This study provides evidence that websites represent a valid tool used by universities to highlight their social performance and demonstrate their commitment to dealing with the pandemic’s social and economic disruption by supporting their stakeholders. Board gender diversity and female Rector’s presence are crucial factors that positively impact voluntary sustainability disclosure levels.

Policymakers and regulators can benefit from the study’s findings. Using the results of this study, they may reflect on the need to regulate sustainability reporting in universities. In addition, findings may offer policymakers inspiration for regulating the presence of women on university boards.

This study offers novel contributions to existing literature analysing the university’s voluntary sustainability disclosure practices through alternative communication tools such as websites. Moreover, it provides novel insight into the role of the board gender diversity in university sustainability disclosure practices.

The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.

Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.

Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.

Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.

Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.

The purpose of this paper is to examine the strategies of civil service reforms in Hong Kong and Thailand. It seeks to identify the drivers of reforms in the two cases and explain the divergence in processes that were intended to achieve similar ends.

This paper adopts a case study approach along with a thorough review of the literature. It is based on secondary materials, including academic studies, government publications and websites, and media reports. It compares approaches, strategies and outcomes of civil service reforms in Hong Kong and Thailand.

Civil service reforms in Hong Kong focused on improving management through the implementation of New Public Management (NPM) principles, while governance values were prominent in civil service reforms in Thailand.

This paper compares civil service reforms in two dissimilar Asian cases. It highlights the impact of global trends on traditional bureaucratic organizations and reform strategies, and recognizes the impacts of traditions, culture and capacity on civil service reforms.