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This study analyses to what extent politicians use public sector entities' financial statements along with the politicians' perceptions of the usefulness of such statements in the politicians' decision-making. The authors analyze financial statements' use and usefulness when the statements are prepared on a modified accrual basis and in the setting where there is the intention of full accrual accounting adoption. In addition, this study provides information about the use of the individual components of financial statements and investigates the reasons why the statements may not be used.

This study was conducted using a questionnaire. The authors surveyed politicians that are members of Croatian public sector bodies. To conduct this research, the politicians were contacted by telephone over the period from February to April 2022.

The findings of this study are of potential interest to researchers, regulators and policy makers. The findings show that most politicians use financial statements, but the politicians' perception of the statements' usefulness when the statements are prepared on a modified accrual accounting basis is greater than the politicians' actual use of the statements. The findings also show that in the process of making decisions, politicians use the selected financial statements that contain information of interest to the politicians; that the politicians tend to gravitate to the use of reports on revenue, expenses, receipts and expenditure prepared on modified accrual bases which are closer to budgetary reporting; that the politicians use the information that supports the politicians' sphere of responsibility as enforced by legislation.

This study provides insights into the use and usefulness of financial statements in public sector setting where modified accrual accounting is used to prepare the statements and reports. This study provides additional evidence on the significance of legal setting to the financial reporting in public sector.

The public sector use of the internet of Things (IoT) technology is an emerging field with a potential for a variety of institutional applications in the fields of information gathering and policy implementation to establish resilience for modern society. In this context, we aim to investigate the success factors which can positively influence the continuous usage intention of IoT service with the mediation effect of perceived public value.

A conceptual model based on the strong literature and theoretical background is tailored to provide factors for IoT services success in the public sector. A quantitative survey was conducted through 381 citizens using IoT services to validate the proposed conceptual model using structural equation modeling approach in order to examine the influence of identified constructs on the continuous usage intention.

The results highlighted that the proposed model successfully accounted for about 59% perceived variance in public value creation and 63% perceived variance in citizens' continuous usage intention. IoT services success is best dignified by the perceptions of citizens who use the services, therefore, this study identifies the positive role of digital society affinity in context of social sustainability and it climaxes that the real value of IoT in public sector comes from establishment of services on top of the service delivery and that's where the public value is going to be created.

The use of IoT technology in public services will fetch much benefit to the citizens as well as to the government. The study findings are significant in identifying good practices for generating public value in digital society affinity.

The integrated conceptual model explores the driving factors of citizens' inclination towards IoT technology in a social context. Through this study, we can analyze the role of perceived public value in enhancing the citizens' engagement with IoT services. The government policymakers and ICT managers take help from this study to designing IoT public services with making the government more responsive to citizens.

The purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in developed and developing countries, identifying the constraints and stimuli they represent in the implementation of the public accounting reform. It also presents future research proposals on the factors identified.

The methodology is based on a systematic review of the literature described by Moher et al. (2009). The final sample includes 90 academic papers published from 2000 to 2022.

The main findings indicate that there are differences between constraints and stimuli in the implementation of accounting standards between developed and developing countries. In terms of constraints, the main factor in developed countries is the lack of training, whereas in developing countries it is the limitation on financial resources. In addition, the results demonstrate that in developed countries the factors that most encourage the implementation of accounting standards are modernization and improvement of accounting, while in developing countries, encouragement comes mainly from external and internal pressure.

This study helps countries and institutions to learn from experience and better prepare for the accounting reforms of public administration that they will undertake. Managers of public organizations may be willing to make decisions in the adoption of IPSAS if they take into account the factors established herein.

This study helps countries and institutions to learn from the experience, better prepare for the public administration accounting reforms that they will undertake and add greater transparency in the accountability of public accounts to citizens.

In addition to previous studies, this study addresses a number of factors perceived by those involved in the implementation of IPSAS in developed and developing countries and provides a robust research agenda to pursue during the coming years, as there are several important unexplored questions that invite further research.

Since the 1980s, governments worldwide have been implementing the move from cash to accrual accounting. Scholars initially considered the appropriateness of this accounting reform to be self-evident, but later they have expressed critical views. This paper systematises the existing literature intending to reflect on the adverse effects of adopting accrual accounting in the public sector and identify implications for future research.

The present study builds on a systematic literature review of 106 academic articles published between 1980 and 2021. It is based on the “preferred reporting items for systematic reviews and meta-analyses” (PRISMA) method. Synthesising research through a transparent, rigorous and replicable process makes it possible to identify and discuss the adverse effects of adopting public sector accrual accounting.

Significant issues are linked to organisational impacts and accountability. Resistance to change is the main negative consequence and is more likely in countries that have chosen to adopt accrual accounting without maintaining cash accounting. The new accounting rules make accounting information more complex and arbitrary for citizens and politicians. How these criticalities should be addressed deserves further investigation.

This paper offers a comprehensive literature review on the drawbacks of adopting accrual accounting in the public sector. It could provide a general lesson to be applied to policymakers of other jurisdictions currently considering this transition to prevent the adverse effects and act proactively.

This paper aims to examine the interaction between gatekeeping and trust in a public sector organization, where employees at lower hierarchical levels are expected to autonomously translate and transform directives into public services. This requires them to have access to operational steering information, i.e. information about directives and how to interpret and apply them. This study focuses on how gatekeeping structures regulate flows of operational steering information and how the gatekeeping structures affect the development of trust.

The research design is qualitative. The data material consisted of semi-structured interviews with 26 employees in home care and schools and of eight complementary nonparticipant observations. Thematic analysis revealed the presence of static and dynamic gatekeeping structures, which are characterized by fixed and variable arrangements of information sources and channels, respectively.

In static gatekeeping structures, managers or domain experts typically act as gatekeepers, and employees also perform gatekeeping activities collectively. Gatekeeping structures allow employees to switch between acting as gatekeepers and being gated, depending on the situation. The results show that gatekeeping structures for intermediation of operational steering information may support or impede employees' work, thus affecting their trust in their peers and their work organization.

Although the present study included both interviews and observations, these primarily occurred within scheduled and prearranged activities rather than capturing the nuances of the typical daily work of teachers and home care employees. As a result, certain perspectives may have been unintentionally omitted.

The participants were recruited through the City of Oslo contact people, which may have impacted their status or perception in some way. Moreover, the study was conducted in the City of Oslo, a specific organization with its own unique set of values, norms and processes. The trust-based management in the City of Oslo is likely not representative of all public sector organizations.

This study contributes conceptually by introducing gatekeeping structures and operational steering information and empirically by providing evidence of their relationship to trust development in public service delivery. Thus, it contributes to the research fields of information management and public administration.

This study aims to fill the research gap regarding the usability of group reporting information in the central government. It answers the question of how the consolidated information should be formed to benefit the real needs of governmental information users.

The empirical research is based on a survey and interviews among key internal preparers and users in the central government sector in the case country, Finland.

Results show that the private sector approach regarding consolidation is not appropriately transferable to the central government sector. The key stakeholders identified several economic and financial reporting needs that exceed what formal Consolidated Financial Statement (CFS) can offer. Consolidation is needed but not according to the extensive full control approach, but rather following the budgetary approach consolidating units of the legal person of the government, and further using the partial control approach for consolidating by discretion essential special purpose SOEs.

Respondents and interviewees represented governmental internal organisations, free experts, auditors and financial managers from the group entities. Politicians and citizens were not directly represented.

Research gives applicable insights into central governments planning and developing group reporting for information needs in a favourable cost-benefit ratio. Findings benefit the development of EU's EPSAS (European Public Sector Accounting Standards) project which is still incomplete.

Research recommends governments to make a thorough analysis before deciding on a new financial reporting system. A critical analysis prevents governments to waste money and resources on a reporting system not fulfilling the real needs of information users.

The value of this research is that the private sector approach in consolidation was not taken as granted. This study investigated critically and empirically the real need for consolidated information serving steering and overseeing purposes of the government's group entities.

DeLone and McLean (D&M) has been amongst the most widely used models to assess the success elements of information systems (IS) since 1992. A decade later in 2003, D&M proposed a revised design that included several components which have been left out of original proposed model. This study aims to rely on the review of a number of papers casing the era 2011–2022 that satisfies a specific set of requirements to identify the research gaps in this area and to prepare a future research agenda.

This study is a systematic review: a technique that identifies and evaluates pertinent research. This gathers and analyses data from selected studies with objective to catalogue all empirical research studies, which responds to a certain study topic or hypothesis to meets predetermined inclusion criteria. Data collection method was divided into four stages, and selection details are determined through flow chart.

This research discovered D&M 2003 model use in many contexts, countries and cultures to better comprehend the topic and addresses its gaps, particularly with regard to public sector and its particularities. Publications have frequently emphasized the significance of this idea while studying public sector information systems by using associated variables-related items. Findings also include a summary of key components and dimensions used in reviewed studies in relation to each of the seven variables, and associated particularities in government sector over the world.

To the best of the authors’ knowledge, this is the first ever effort in this developing country in discipline of Information Management to execute such kind of study to review D&M ISS model in detail at this stage to evaluate nonacademic public sector information systems around the world.

Institutional, economic, social and technological advancements enable openness to cope with wicked public management issues. Although open innovation (OI) is becoming a new normality for public sector entities, scholarly knowledge on this topic is not fully systematized. The article fills this gap, providing a thick and integrative account of OI to inspire public management decisions.

Following the SPAR-4-SLR protocol, a domain-based literature review has been accomplished. Consistently with the study purpose, a hybrid methodology has been designed. Bibliographic coupling permitted us to discover the research streams populating the scientific debate. The core arguments addressed within and across the streams were reported through an interpretive approach.

Starting from an intellectual core of 94 contributions, 5 research streams were spotted. OI in the public sector unfolds through an evolutionary path. Public sector entities conventionally acted as “senior partners” of privately-owned companies, providing funding (yellow cluster) and data (purple cluster) to nurture OI. An advanced perspective envisages OI as a public management model purposefully enacted by public sector entities to co-create value with relevant stakeholders (red cluster). Fitting architectures (green cluster) and mechanisms (blue cluster) should be arranged to release the potential of OI in the public sector.

The role of public sector entities in enacting OI should be revised embracing a value co-creation perspective. Tailored organizational interventions and management decisions are required to make OI a reliable and dependable public value generation model.

The article originally systematizes the scholarly knowledge about OI, presenting it as a new normality for public value generation.

This paper investigates to what extent public sector entities (PSEs) in developing countries (DCs) are compliant with IPSAS and examines the impact of the socioeconomic and politico-administrative environment on this compliance during the period 2015–2018.

This research develops a self-constructed checklist consisting of 116 disclosure items from five accrual-based IPSAS (IPSASs, 1, 2, 3, 14 and 24) and applies panel regressions for a sample of 500 entity-year observations of 125 PSEs.

The study results show a high level of disparity in the degree of compliance with IPSAS amongst DCs' governments, with an overall average level of 61%. They reveal that compliance with IPSAS is positively influenced by the level of citizen wealth, government political culture (degree of government openness) and the quality of public administration, whereas jurisdiction size, government financial condition and political competition are non-significant factors.

This research provides researchers and practitioners with a comprehensive framework for understanding the extent of New Public Management reforms in DCs with a focus on International Public Sector Accounting Standards implementation. It might assist policymakers in their accounting strategies and might be a signal for DCs with low compliance to tap lessons from governments with successful experience of IPSAS adoption.

Focusing on DCs' context, this paper brings new insights into the analysis of socioeconomic and politico-administrative incentives for government compliance with IPSAS. It is the first to investigate the impact of citizen wealth and political competition on IPSAS disclosures.

This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and the readability of text that occurred immediately after the adoption of accrual accounting in performance reports of Italian public universities.

The authors collect the stakeholder section of performance reports published before and after accrual accounting adoption. Then, the authors use manual and computer-assisted textual analysis. Finally, the authors explore the data using principal component analysis and qualitative comparative analysis.

This study demonstrates that switching from cash to accrual accounting provokes immediate changes in communication patterns. It confirms the significant reduction of readability and increase in visual forms after accruals accounting adoption. The results indicate that smaller universities especially put effort into increasing intelligibility while implementing a more complex accounting system. This study also finds a relation between the change in readability and the change in visual forms that are complementary, with the exception of several very large universities.

The findings underline the possibility of neutralising the adverse effects of accounting reform associated with its complexity and difficulties in understanding by the use of visual forms and attention to the document’s readability.

This paper adds a new dimension to the study of public sector accounting from the external stakeholder perspective. It provides further insight into the link between accrual accounting adoption and readability, together with the use of visual forms by universities.