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This article addresses recent calls in the literature for advancing our understanding of public affairs consultants and their role conceptions. By testing and further exploring self-perceptions of public affairs consultants the study aims to offer new insight into how consultants define and view their occupational role.

The study draws on a nationwide survey with public affairs consultants in Sweden.

Four main role conceptions were identified (advocate, do-gooder, expert and intermediary). Further, the study tests how personal and professional characteristics correlate with different role conceptions, by viewing professional experience and consultants' selection of clients. Data also suggest that consultants' background in politics does not promote any specific role perception. Finally, the findings also show that how consultants choose clients is a divider in the industry, where some act as passive intermediaries while other take a more active role in their choice of clients.

The findings enhance our understanding of public affairs as a field, and specifically about the modelling of professional roles amongst consultants. The empirical results in this study show how contemporary role typologies needs to be extended to better capture the specificities of consultants' roles in public affairs. By addressing the issue of how consultants choose clients the study engages with the complex debate of whether consultants ought to act as objective or subjective agents and hence join the conversation on ethics in public affairs.

It has long been recognised that the top-down approach is prevailing over bottom-up approach in landuse planning in African countries. The purpose of this paper is to evaluate and identify the facilitators and limitations to have effective public participation (PP), and suggest how the practices can be improved in Nigeria.

Using Nigeria as a case study, this paper involves interviews of various stakeholders, including government staff, representatives of interest groups, general public, members of the planning board and planning commission. Information is analysed by narrative techniques of reporting.

There is a general judgment that PP is vital to landuse policy. Early public consultation was preferred, as many respondents pointed out that this would help shape the final policy. Yet, their opinion varied on whether relevant information was provided to the public, as well as their level of satisfaction with the whole process. While the process was fairly seen as giving opportunities for the public to make comments on public policy, the approach appeared not to be fruitful in many cases: (a) when the scope was broad; (b) lack of representativeness and abstruse information; (c) insufficient feedback to the participants; and (d) corruption and shortage of resources to complete the process promptly.

Understanding the facilitators and limitations that impact the success of PP can help provide guidance to improve the decision-making processes of public policies.

This paper fills the knowledge gap by providing the Nigerian experience on stakeholders' perspectives of PP in developing countries.

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

The purpose of this paper is to provide an overview of some pressing but under-researched aspects of public leadership. Ten propositions about public leadership are set out and these are intended to be thought-provoking and even controversial in order to stimulate researchers to design research which addresses key theoretical and practical questions about leadership in the public sphere. They will also help practitioners navigate an increasingly complex leadership context.

This invited essay uses ten propositions about public leadership, selected from three sources: the leadership literature, the author’s own research and from collaborative research discussions with academics, policy makers and practitioners.

The first proposition argues for distinguishing public leadership from public service leadership given that the former is about leadership of the public sphere. Other propositions concern context; purpose; conflict and contest at the heart of public leadership; leadership with political astuteness; dual leadership; leadership projections; fostering resilience; leadership, authority and legitimacy; and the challenge to researchers to use research designs which reflect the complexity and dynamism of public leadership.

While this essay is primarily addressed to researchers, there are many ideas and concepts which practising leaders will find insightful and useful in their work.

This essay draws on deep experience in undertaking high-quality academic research about public leadership which draws from and feeds into policy and practice. It utilises organisational psychology, public management and political science to create synergies in order to enhance the understanding of public leadership.

The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as an analytical framework to study strategic management and management control practices in relation to public value.

The paper uses an interpretative longitudinal case study approach including qualitative methods of document studies and interviews between 2017 and 2019.

In the strategic triangle, the three nodes of authorising environment, public value creation and operational capacity are interdependent, and alignment is a necessity for a strategy to be successful. But this alignment is vulnerable. The findings suggest three propositions: (1) strategic alignment is vulnerable to management control practices having a strong focus on performance measurements, (2) strategic alignment is vulnerable to standardised management control practices and (3) strategic alignment is vulnerable to politically driven management control practices.

With the strategic triangle as a base, this paper tries to understand what kind of management control practices enable and/or constrain public value, as there has been a call for this kind of research. In this way it adds to earlier research on public value, to the growing interest in the strategic triangle as an analytical framework in analysing empirical material and to the request for more empirical studies on the subject. The strategic triangle also embraces political factors, government agendas and political leadership for which there has also been a call for more research.

Since the implementation of reform and opening up, China has made remarkable achievement in terms of economic reform and development. China’s path, as well as its experience, has simultaneously gained worldwide concerns. Developing the market economy against the backdrop of socialism brings conclusions from China’s achievement, deepens knowledge of China’s pathway and builds a socialist political economy with Chinese characteristics. That is the way to realise a basic socialist system, especially with regards to the organic integration of public ownership and market economy. This combination determines the future of socialism with Chinese characteristics and the success or failure of economic restructuring. Therefore, it requires consideration and in-depth study. The paper aims to discuss these issues.

The goal of economic restructuring is to establish and develop the socialist market economy. Its main content can be summarised in two parts. The first is the relationship between plan and market or government and market. The second is compatibility or combination of public ownership and market economy. The former is one of the superficial problems, relevant to resource allocation method or economic operation mechanism. The latter stems from deep-rooted problems, represented by ownership or the underlying economic system. These two work together to form the organic integrity of socialist market economy where both similarities and contrasts coexist.

The shared ideal of socialism with Chinese characteristics and the lofty goals of communism will then become empty words. In this sense we can say that, whether we can realise the unity and opposition between public ownership and market economy and better integrate advantages of socialist system with strengths of market economy, will to a large extent determine the future and destiny of the socialist market economy.

As previously mentioned, the relationship between plan and market or government and market are part of resource allocation methods or economic operation mechanism. Compatibility and combination, however, with public ownership and market economy are part of an ownership or basic economic system. Science reveals the nature and developmental law of the socialist market economy. An in-depth study must be conducted on the relationship between public ownership and market economy.

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.

The authors adopt a modified version of Coy and Dixon’s (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs’ annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures.

The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a “shared” leadership in the HEIs’ sector towards enhancing accountability and transparency in HEIs.

In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and “shared leadership” in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives.

This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.

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.

The article addresses the tension between Corporate Social Responsibility (CSR) and the right to work in times of the COVID-19 pandemic. Accordingly, it explores the operation of corporations in adopting policies of mandatory vaccination and the role of the courts regarding these CSR patterns.

The article examines court case studies of CSR practices regarding unvaccinated employees during the COVID-19 pandemic in Israel and the United States.

The findings show that the Israeli system adopted the regulating for individual discretionary CSR approach, whereas the American system adopted the regulating for ethical-public CSR approach. Adopting the latter infringes upon the right to work of unvaccinated employees. While in Israel, the possibility of compelling employees to vaccinate is denied, in the American model, mandatory vaccination is possible. As opposed to the American model, in the Israeli model, there is an obligation to consider proportionate measures to isolate the employees while allowing them to continue working.

The article introduces two possible notions of regulating CSR in times of the pandemic – regulating for individual discretionary CSR which is labor-oriented and regulating for ethical-public CSR which is focused on public aspects. While the former posits that corporations should advance individual interests of employees and their right to work, the latter claims that corporations should advance the public interest in health. Following the problems resulting from the Israeli and American cases, the article draws on the lines for a suggested approach that courts should embrace.