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1 – 10 of over 5000Giuseppe Grossi and Daniela Argento
The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.
Abstract
Purpose
The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Originality/value
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.
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Teemu Mikael Lappi, Kirsi Aaltonen and Jaakko Kujala
This paper aims to increase the current understanding of the connection between operational level information and communication technology (ICT) projects and national level…
Abstract
Purpose
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.
Design/methodology/approach
An elaborative qualitative study through public documentary analysis and empirical multi-case research on Finnish central government is used.
Findings
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.
Originality/value
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.
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Johan Magnusson, Tero Päivärinta and Dina Koutsikouri
The purpose of this study is to explore and theorize on balancing practices (BP) for digital ambidexterity in the public sector.
Abstract
Purpose
The purpose of this study is to explore and theorize on balancing practices (BP) for digital ambidexterity in the public sector.
Design/methodology/approach
The research is designed as an interpretative case study of a large Swedish authority, involving data collection in the form of interviews and internal documents. The method of analysis involves both theorizing on the findings from a previous framework for digital innovation and deriving design implications for ambidextrous governance.
Findings
The findings show that all identified BP except one (shadow innovation) is directed toward an increased emphasis on efficiency (exploitation) rather than innovation (exploration). With the increased demand for innovation capabilities in the public sector, this is identified as a problem.
Research limitations/implications
The limitations identified are related to the choice in the method of an interpretative case study, with issues of transferability and empirical generalizability as the main concerns. The implications for research are related to a need for additional studies into the enactment of digital ambidexterity, where the findings offer insight and inspiration for continued research.
Practical implications
The study shows that managers and executives involved in the design and imposition of governance within the public sector need to take the design recommendations for digital ambidexterity into consideration.
Social implications
The study offers two main implications for practice. First, policymakers need to take the conceptual distinction of efficiency and innovation into account when designing policies for the digital government. Second, existing funding practices need to be re-designed to better facilitate innovation.
Originality/value
This is the first study directed toward enhancing the insight into BP for digital ambidexterity in the public sector. The study has so far resulted in both a localized shift in policy and new directions for research. With the public sector facing needs for increased innovation capabilities, the study offers a first step toward understanding how this is currently counteracted through governance design.
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Giuseppe Grossi, Ileana Steccolini, Pawan Adhikari, Judy Brown, Mark Christensen, Carolyn Cordery, Laurence Ferry, Philippe Lassou, Bruce McDonald III, Ringa Raudla, Mariafrancesca Sicilia and Eija Vinnari
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Originality/value
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.
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Abhijit Phukon and Divya Verma Gakhar
This paper aims to attempt to empirically investigate the impact of privatization on the performance of central public sector enterprises in India. Further attempt is made to…
Abstract
Purpose
This paper aims to attempt to empirically investigate the impact of privatization on the performance of central public sector enterprises in India. Further attempt is made to explore whether privatization is a necessary or sufficient condition for improvement of performance of central public sector enterprises.
Design/methodology/approach
The scope of the study is limited to financial and operating performance analysis of 206 central public sector enterprises in India. Multiple regression analysis has been used to determine the magnitude and direction of relationship between dependent and independent variables and identify variables other than privatization which affects performance.
Findings
The study found that financial and operational performance of firms has improved significantly due to privatization. Further, firm-specific factors and other parallel reforms adopted by enterprises have significantly influenced their performance. The established regression model is highly significant with F-ratio of 31.825 at 99% significance level. The degree of explanation of the model is robust with adjusted R2 at 0.956 implying that only 4.40% of explanation in the dependent variable cannot be explained by designated independent/explanatory variables.
Originality/value
The study would be useful to public policymakers to reach to a policy view on whether further disinvestment/privatization of central public sector enterprises need to be continued, and if so, then to what extent and direction.
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Giuseppe Nicolò, Natalia Aversano, Giuseppe Sannino and Paolo Tartaglia Polcini
The study aims to examine the impact of corporate governance in terms of certain board characteristics on the level of universities’ voluntary sustainability disclosure.
Abstract
Purpose
The study aims to examine the impact of corporate governance in terms of certain board characteristics on the level of universities’ voluntary sustainability disclosure.
Design/methodology/approach
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.
Findings
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.
Practical implications
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.
Originality/value
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.
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Ahmed Shafiqul Huque and Patamawadee Jongruck
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Giorgia Mattei, Giuseppe Grossi and James Guthrie A.M.
Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how the field has developed and identify avenues for future research.
Abstract
Purpose
Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how the field has developed and identify avenues for future research.
Design/methodology/approach
The authors used a structured literature review following Massaro et al. The sample comprises papers on public sector auditing published in accounting and public sector management journals between 1991 and 2020.
Findings
The present analysis highlights that academic research interest in public sector auditing has grown and become more diverse. The authors argue this may reflect a transformation of the public sector in recent decades, owing to the developing institutional logics of public sector reforms, from traditional public administration to new public management and now new public governance.
Originality value
This paper offers a comprehensive review of the public sector auditing literature, discussing different perspectives over time. It also outlines the various public sector reforms introduced over the period of the study. In reviewing the existing literature, the authors highlight the themes for future research and policy settings.
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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…
Abstract
Purpose
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.
Design/methodology/approach
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).
Findings
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.
Originality/value
Three new concepts are proposed for studying dysfunctional accountability systems: dynamic, biased and horizontally imbalanced accountability.
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Johan Magnusson, Jwan Khisro, Max Björses and Aleksander Ivarsson
The purpose of this study is to increase the current understanding of how public sector organizations dynamically balance exploration and exploitation of digital initiatives, i.e…
Abstract
Purpose
The purpose of this study is to increase the current understanding of how public sector organizations dynamically balance exploration and exploitation of digital initiatives, i.e. the enactment of digital ambidexterity.
Design/methodology/approach
This study uses Zimmermann, Raisch and Cardinal’s perspective of configurational practices for addressing the enactment of digital ambidexterity. The method comprises a qualitative, interpretative case study of a large municipality in Sweden, using both interviews and secondary data.
Findings
Through the perspective of configurational practices, the study identifies and describes a set of sub-practices that constitute the enactment of digital ambidexterity. This is then used for theorizing how configurational practices involve the balancing of closeness and distance.
Research limitations/implications
This study is limited by being a single, non-longitudinal case of a Swedish municipality that has implications for generalizability and transferability. Moreover, it opens up for new perspectives to the future study of the enactment of ambidexterity in the public sector.
Practical implications
Organizations striving for digital ambidexterity are recommended to use the configurational approach to assess and design their governance to build ambidextrous capabilities through a combination of closeness and distance.
Social implications
This study is aimed at strengthening public sectors abilities for continued relevance for its stakeholders over time. With increased need for digital innovation within the public sector, the findings and recommendations derived from the study lead to increased innovation capability, which in turn is expected to lead to increased relevance of services.
Originality/value
To the best of authors’ knowledge, this is the first study that addresses how ambidexterity is enacted within the public sector following the configurational approach. As such, it opens up for new perspectives on organizational ambidexterity.
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