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This study examines unexplored horizontal accountability types between public, private and third sector actors within a hybrid organization. The case organization was applying a novel alliance model to generate service paths for heterogeneous clientele consuming cultural, educational, health and social services. It was first to do so in Finland.

This research is on a case study that used documents and interviews to examine the design of the horizontal accountability. The descriptive analysis focused on identifying what type of formal accountability system was designed (i.e. who is the account holder, and who is accountable and for what and why).

An imbalanced accountability system was identified because accountability obligations were unevenly distributed between public, private and third sector actors. The private sector was the most accountable for performance, and the third sector (i.e. voluntary sector) was the least accountable. As account holders, the public, private and third sector actors were judging their conduct as account providers. This created a biased horizontal accountability system. The hybrid's accountability system was dynamic because the contracts made to establish the hybrid included opportunities to change horizontal accountability if future changes to the external environment affect too drastically the potential to achieve the hybrid's goals.

Three new concepts are proposed for studying dysfunctional accountability systems: dynamic, biased and horizontally imbalanced accountability.

The authors examine how performance measurement systems (PMSs) and academic agency influence the meaning of research quality in practice. The worries are that the notion of research quality is becoming too simplistically and narrowly determined by research quality's measurable proxies and that academics, especially manager-academics, do not sufficiently realise this risk. Whilst prior literature has covered the effects of performance measurement in the university sector broadly and how PMSs are mobilised locally, there is only little understanding of whether and how PMSs affect the meaning of research quality in practice.

The study is designed as a comparative case study of two university faculties in Finland. The role of conceptual analysis plays a notable role in the study, too.

The authors find that manager-academics of the two examined faculties have rather similar conceptual understandings of research quality. However, there were differences in the degree of slippage between the “espoused-meaning” of research quality and “meaning-in-practice” of research quality. The authors traced these differences to how the local PMS and manager-academics’ agency relate to one another within the context of increasing global and national performance pressures. The authors developed a tentative framework for the various “styles of agency”. This suggests how the relationship between the local PMS and manager-academics’ exerted agency shapes the “degrees of freedom” of the meaning of research quality in practice.

Given that research quality lies at the heart of academic work, the authors' paper indicates that exploring the three matters – performance measurement, the agency of manager-academics and the meaning of research quality in practice – in combination is crucial for the sustainability of the academe. The authors contribute to the literature by detailing the way in which local PMS and manager-academics' agency have material impacts on what research quality means in practice. The authors conclude by highlighting the pressing need for manager-academics to exercise the agency in efforts to safeguard a broad and pluralistic understanding of research quality in practice.

The purpose of this study is to identify the norms that underlie and condition the decisions made by preparers of financial reports.

This interview-based study illustrates how financial report preparers engage in behaviors linked to the perception of recognition and measurement of internally generated intangible assets by important stakeholders. All of the companies included in the study adhere to International Financial Reporting Standards when creating their consolidated financial statements. The participants selected for the study are involved in accounting decisions related to research and development in accordance with International Accounting Standard (IAS) 38.

The authors identify the normative assumptions underlying the recognition and measurement of internally generated intangibles, which are based on concerns of consistency, credibility and reasonableness. The authors find that the normative basis for legitimacy in financial accounting is primarily related to cognitive legitimacy and is not of a moral or pragmatic nature.

The study reveals that recognition and measurement of internally generated intangibles in financial accounting relate to legitimacy. The authors identify specific norms that form the basis of this legitimacy, namely, consistency, credibility and reasonableness. These identified norms serve as constraints, mitigating the risk of judgment misuse within the IAS 38 framework for earnings management.

Stakeholder theory understands business in terms of relationships among stakeholders whose interests are mainly joint but may be occasionally conflicting. In the latter case, managers may need to make trade-offs between these interests. The purpose of this paper is to explore the nature of managerial decision-making about these trade-offs.

This paper draws on the ordonomic approach which sees business life to be rife with social dilemmas and locates the role of stakeholders in harnessing or resolving these dilemmas through engagement in rule-finding and rule-setting processes.

The ordonomic approach suggests that stakeholder interests trade-offs ought to be neither ignored nor avoided, but rather embraced and welcomed as an opportunity for bringing to fruition the joint interest of stakeholders in playing a better game of business. Stakeholders are shown to bear responsibility for overcoming the perceived trade-offs through the institutional management of social dilemmas.

For many stakeholder theorists, the nature of managerial decision-making about trade-offs between conflicting stakeholder interests and the nature of trade-offs themselves have been a long-standing point of contention. The paper shows that trade-offs may be useful for the value creation process and explicitly discusses managerial strategies for dealing with them.

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.

The purpose of this paper is to describe a range of innovative (for public library performance measurement and impact assessment) methods and tools developed by country teams as part of the Global Libraries (GL) initiative. Short reports are provided on: a return on investment study, a simplified data processing system for library managers and an online reporting system for public libraries in Ukraine; a study of the public image of Polish libraries in print mass media, two approaches to sustainability of performance measurement and impact assessment in Romania, through tools to conduct pop-up surveys and use of agricultural subsidies support data, assessments of changes in public library managers’ planning efforts in Poland and of their perceptions of libraries and their own role, using Modified Delphi forecasting, in Lithuania, two ways of focussing on the world of public library users by engaging non-profit organizations in library research in Poland and conducting impact studies in virtual environments in Chile.

A range of methods and tools and their uses are described.

No specific research findings are reported.

All of these tools and methods have been (or are being) trialed in national public library contexts; some have been developed over several years.

Useful for people in other (non-GL) countries who may be contemplating public library evaluation at regional, national or local level or who are interested in performance measurement and impact evaluation.

This paper is part of a GL effort to share what participants have learnt about impact planning and assessment in public libraries with the wider international libraries community.

The impact planning and assessment program of GL has been the largest sustained international public library evaluation program so far attempted. This paper reports on the more innovative evaluation activities undertaken at country level through this program.

The need to improve the efficiency and quality of public services has increased the interest in innovation. This study seeks to understand the relationship between the Public Service Motivation (PSM) index and the profile of strategic-level public servants who are considered innovative.

Questionnaires were applied to the group of government managers who registered their projects in an innovation competition. Data were analyzed using t-test, multiple correspondence analysis (MCA) and hierarchical cluster analysis (HCA).

This paper concluded that the PSM level of these innovative public servants is significantly greater than public servants overall. In terms of the profile of these innovative government managers, it was found that the majority were female, with a high level of education and a background in Information Technology.

The discovery that innovative government managers have a significantly higher PSM (p < 0.05) than public servants overall may be relevant, because it confirms a statistical tendency that it would be advantageous for policy-makers to invest in actions that increase public servant PSM since these servants with high PSM are more innovative.

This article has sought to fill a gap in studies that associate the level of PSM with the innovation practices in the public sector, as well as verify the profile of public servants with high levels of motivation in public service (PSM).

With the growing need for employees to be innovative, public-sector organizations are investing in employee training. This study aims to examine the effects of a combined Lean Six Sigma and innovation training, using action learning, on public-sector employees’ creative role identity and innovative work behavior.

The authors studied a public service agency in Singapore in which a five-day Lean Innovation Training was implemented, using a combination of Lean Six Sigma and Creative Problem-Solving tools, with a simulation on day one and subsequent team-based project coaching, spread over six months. The authors administered pre- and postintervention surveys among all the employees, and initiated group interviews and observations before, during and after the intervention.

Creative role identity and innovative work behavior had significantly improved six months after the intervention, enabled through senior management’s transformational leadership. The training induced managers to role-model innovative work behaviors while cocreating, with their employees, a renewal of their agency’s core processes. The three completed improvement projects contributed to an innovative work culture and reduced service turnaround time.

Starting with a role-playing simulation on the first day, during which leaders and followers swapped roles, the action-learning type training taught all the organizational members to use various Lean Six Sigma and Creative Problem-Solving tools. This nimble Lean Innovation Training, and subsequent team-based project coaching, exemplifies how advancing the staff’s creative role identity can have a positive impact.

This study aims to explore how an accessibility database (AD) has been developed and implemented as a tool for facility managers to evaluate and increase the accessibility of public facilities.

Eight participants were strategically sampled for semi-structured interviews, and documents on the AD were gathered. The Consolidated Framework for Implementation Research (CFIR) was used for a directed content analysis of the data. The CFIR domains used for the analysis were: intervention characteristics, outer setting, inner setting, characteristics of individuals and process.

The development and implementation of the AD demonstrated the complexity in assessing and planning for increased accessibility. The communication and iterative processes within the inner as well as with the outer setting was an important part of the development and implementation, as well as anchoring each step locally, regionally and nationally, within public authorities and disability organizations.

The assessments of environmental barriers and the results reported in the AD can serve as a guide for identification of accessibility issues. However, singular identified barriers were reported as a fragmentation of the building regulations, and thereby when retrofitting is carried out, experts who have the competence to suggest solutions based on the entirety need to be involved to reach the goals of increased accessibility and countering of exclusion and discrimination.

By structuring the implementation process by means of the CFIR, facilitators and barriers of using an AD as a basis for retrofitting were revealed. The practical challenges outlined in assessing and increasing accessibility can guide facility managers when considering actions to increase accessibility.

Within societies in the 21st century, individuals who are embedded in a controlled context that impedes their political actions deal with the tensions they are experiencing through attempts at resistance. Several studies that examine individual infrapolitics in organizations explain how the subtle mix of compliance and resistance are constructed at the level of individual identity in a complex mechanism that both questions the system and strengthens it. However, the interplay between managers' identities and management accounting tools in this process is a topic that deserves more investigation. The aim of this article is to understand how the subtle resistance of individuals constructs neoliberal reforms through management accounting (MA).

The authors conducted a case study on three health and social organizations two years after major reforms were implemented in the health and social services sector in Québec, a province of Canada. These reforms were part of a new public management dynamic and involved the implementation of accounting tools, here referred to as New Public Management Accounting (NPMA) tools.

The authors’ findings show how managers participate in reforms, at the same time as attempt to stem the dehumanization they generate. Managers engage in subtly resisting, for themselves and for their field professional teams, the dehumanization and identity destruction that arises from the reforms. NPMA tools are central to this process, since managers question the reforms through NPMA tools and use them to resist creatively. However, their subtle resistance can lead to the strengthening of the neoliberal dynamic of the reform.

The authors contribute to both the literature of infrapolitics and MA by showing the role of NPMA tools in the construction of subtle resistance. Their article enriches the MA literature by characterizing the subtle forms of resistance and showing how managers engage in creative resistance by using the managerial potential flexibility of NPMA tools. The article also outlines how NPMA tools play a role in the dialectic process of resistance, since they aid managers in resisting reform-induced dehumanization but also support managers in reinventing and reinforcing what they are trying to fight. The authors’ study also illustrates the dialectic dynamic of resistance through NPMA in all its dimensions: discursive, material and symbolic. Finally, the authors contribute to management accounting literature by showing that NPMA tools are not only the objects of neoliberalization but also the support of backstage resistance to neoliberalization.