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The purpose of this study is to know the effect of religious values that the Jordan Political discipline adopted and were mentioned in the Jordan political discourses (Amman Message 2005, discourse of King Abdullah II in the European Parliament 2008 and his discourse in United Nations 2015) on the public opinion of the university students, especially their attitudes toward terrorism and extremism. Defending Islam is the responsibility of the Jordan political leadership according to Hashemite legacy and promoting Islamic values that rejected terrorism and extremism to Jordanian youth, especially tolerance and moderation values, to counter defamations and claims against Islam and correct its image in the West.

A political discourse analysis approach was used by analyzing the Amman Message and identifying the most important religious values contained therein. Also, a quantitative research method was used in this study. The study population consisted of university students, particularly Jordanian University students because being one of the high-bred Jordanian universities, it is characterized with gender, age, regional affiliation and family income diversities. This study depends on a purposive sample containing 350 students (175 males and 175 females). The survey was conducted in the academic year (2018-2019). A questionnaire that was reviewed by three jurors was used in data collection.

The results of the analysis of the political discourse showed that the values of tolerance and moderation are among the most valued in the Amman Message, where they were frequently repeated. Also, findings have shown that the religious values adopted by the Jordanian political system mentioned in the political discourses had an impact on public opinion of university students on terrorism and extremism causes in a large percent. When gender differed (males and females), the impact ratio of the public opinion for males was higher than that for females. When the age group differed (18-22 and 23-30 years), the effect ratio with the old age group was higher than the effect ratio for the students with the youngest age group. When regional affiliation differed (Jordanian and Jordanian of Palestinian origin), the impact ratio of the public opinion for Jordanian students was higher than that for Jordanian students of Palestinian origin. When regional family income differed (500 dinars and less, more than 500 dinars), the impact ratio of the public opinion for students with family income more than 500 dinars was higher than that for students with family income 500 dinars and less.

This study represents an approach to recognize the effect of religious values that were adopted by the Jordanian political system mentioned in the political discourses on public opinion of university students on terrorism and extremism causes, considering that university students represent the influential youth group in the Jordanian society.

New Public Management (NPM) has increased fragmentation in municipal health and social care organizations. In response, post-NPM reforms aim to enhance integration through service integration. Integration of municipal services is important for people with complex health and social challenges, such as concurrent substance abuse and mental health problems. This article explores the conditions for service integration in municipal health and social services by studying how public management values influence organizational and financial structures and professional practices.

This is a case study with three Norwegian municipalities as case organizations. The study draws on observations of interprofessional and interagency meetings and in-depth interviews with professionals and managers. The empirical field is municipal services for people with concurrent substance abuse and mental health challenges. The data were analyzed both inductively and deductively.

The study reveals that opportunities to assess, allocate and deliver integrated services were limited due to organizational and financial structures as the most important aim was to meet the financial goals. The authors also find that economic and frugal values in NPM doctrines impede service integration. Municipalities with integrative values in organizational and financial structures and in professional approaches have greater opportunities to succeed in integrating services.

Applying a public management value perspective, this study finds that the values on which organizational and financial structures and professional practices are based are decisive in enabling and constraining service integration.

This paper aims to compare and review alternative ways to adjust public ground leases.

Based on principles derived from a review of scientific literature, alternatives for the extension of leases are discussed based on the case of Amsterdam.

Many alternatives lead public ground-lease systems to produce results that are the opposite of what they are intended to be (as inspired by Henry George): new improvements result in higher rent, but additional location values do not result in higher rent. One exception is the lease-adjustment-at-property-transaction alternative, which may nevertheless result in fewer transactions.

Public leasehold systems are highly contested with regard to the extension of leases. Such systems are often aimed at capturing land-value gains. In practice, however, this tends to be more difficult than expected. Value capture by authorities, as intended by the system, results in counter-movements of lessees, who often gain public support to set lower leases. These political processes may even result in the termination of such public ground-lease systems. This paper reports on a search for possible solutions.

The comparison of various alternatives to ground-lease extension based on principles derived from literature is new, and it contributes insight into public ground-lease systems.

Drawing upon theoretical insights on value creation perspectives, the authors aim to advance the understanding of performance and accountability in different hybrid organisations.

The authors conceptualise common theoretical origins of hybrid organisations and how they create and enact value, by reflecting on the Accounting, Auditing and Accountability Journal (AAAJ) special issue articles. Furthermore, the authors propose an agenda for future research into accounting, performance and accountability for hybrid organisations.

Hybrid organisations can be conceptualised through their approaches to value creation (mixing, compromising and legitimising). This article provides a more detailed understanding of accounting, performance and accountability changes in hybrid organisations.

This contribution also has relevant practical implications for actors, such as politicians, managers, professionals, auditors, controllers and accountants, encased in various hybrid organisations, policy contexts and multi-faceted interfaces between public, private and civil society.

Hybridity lenses reveal novel connections between different types of hybrid organisations and how they create and enact multiple values.

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.

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.

This paper aims to highlight problems and opportunities for introducing digital automation in public administration (PA) and to propose implications for public value creation of robotic process automation (RPA) through the perspective of good bureaucracy as a guiding framework.

This conceptual paper addresses the purpose by applying three normative ideal types: Weber’s ideal type for a bureaucracy, new public management and public value management. This paper synthesizes an analytical framework in conducting case studies of the implementation of RPA systems in municipal administration.

This paper contributes to new insights into public value creation and digital automation. The following four implications are proposed: the deployment of RPA in municipal administration should emphasize that organizing administrative tasks is essentially a political issue; include considerations based on a well-grounded analysis in which policy areas that are suitable for RPA; to pay attention to issues on legal certainty, personal integrity, transparency and opportunities to influence automated decisions; and that the introduction of RPA indicates a need to develop resources concerning learning and knowledge in the municipal administration.

This paper is innovative, as it relates normative, descriptive and prescriptive issues on the developing of digital automation in PA. The conceptual approach is unusual in studies of digitalization in public activities.

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 paper aims to inform the promotion of sustainable modes of transport. For this purpose, it deploys a means-ends framework as a type of second-order cybernetics and uses it to explore cognitive transport mode choice structures.

The empirical study relies on a purposive sample and a qualitative research methodology known as laddering. It is aimed at the identification and comparative analysis of the cognitive means-ends structures of transport users.

The results reveal more positive and complex associations for the car than for public transport. Two main positive means-ends structures are identified for public transport, one related with the relaxation and the other with doing useful things while travelling. Dominant positive structures for the car are related with self-confidence, satisfaction and personal freedom. Negative means-ends structures in addition reveal important justifications and rationalizations for car use.

Based on the identified distinct means-ends elements and structures, this study holds important implications for developing a communications strategy and policy interventions seeking to promote public transport.

Means-ends theory is proposed as an integrative cybernetic framework for the study of stakeholders’ (customers’) mental models. The empirical study is the first to concurrently and comparatively examine positive and negative means-ends chains for the car and for the public transport modes.

This paper examines the role of government procurement as a social policy mechanism within a multilateral open trading system. Government regulations globally are being transformed to foster more responsible business conduct in multinational enterprises (MNEs). Yet, concern that sustainability may present a discriminatory barrier to trade has stalled the progress of sustainable public procurement (SPP) at the international level, raising questions regarding the role and scope of the World Trade Organisation’s (WTO) Government Procurement Agreement (GPA) to align taxpayer-funded contracts with the United Nations (UN) Sustainable Development Goals.

With a focus on social sustainability, this paper reviews the grey and academic literature to assess the changing landscape of public procurement policy and supply chain legislation in high-income countries.

Frontrunner nations are adopting a mandatory approach to sustainable public procurement and due diligence legislation is elevating supply chain risk from reputational damage to legal liability. While technological innovation and the clean, green production of manufactured goods dominates the sustainable public procurement literature, the social aspects of sustainability poverty, inequality and human rights remain underrepresented.

The scope of this paper is limited to the examination of government procurement covered by the WTO-GPA (2012). Smaller value contracts, under the WTO-GPA thresholds and the category of defence are beyond the scope of the paper.

The paper focusses on the underserved topic of social sustainability in business-to-government (B2G) – business to government – supply chains arguing that for responsible business conduct to become a competitive advantage, it must be more meaningfully rewarded on the demand-side of all taxpayer-funded contracts in organisation for economic co-operation and development countries. The paper introduces the idea of priceless procurement as a mechanism to build system capacity in the evaluation of non-financial sustainability objectives.

To build the capacity to stimulate competition based on social and environmental policy objectives, the paper introduces the concept of priceless procurement in B2G contracts.