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Article
Publication date: 14 May 2020

Evgenii Aleksandrov, Anatoli Bourmistrov and Giuseppe Grossi

The paper explores how the implementation of performance budgeting unfolds public managers' attention and responses to competing accountability demands over time.

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Abstract

Purpose

The paper explores how the implementation of performance budgeting unfolds public managers' attention and responses to competing accountability demands over time.

Design/methodology/approach

This is a longitudinal study of one Russian municipality's implementation of PB under central government pressures during 2013–2017. Using triangulation of 25 interviews, documentary analysis and field observations, we employed institutional logics to guide the study.

Findings

The paper demonstrates the dynamic properties of PB construction under competing accountability demands via the “creative distraction” metaphor. PB was a “distraction” mechanism, which, on one hand, strengthened external accountability, while, on the other, distracting the municipality from internal municipal demands. Nevertheless, this “distraction” was also “creative,” as it produced proactive responses to competing accountability demands and creative effects over time. Specifically, PB also led to elements of creative PB negotiations between departments when managers started cooperating with redirecting the irrelevant constraints of performance information in budgeting into necessary manipulations for municipal survival. The demonstrated “creative distraction” is explained by the changing institutional logics of public managers supplemented by a set of individual factors.

Originality/value

The paper responds to the recent calls to study PB practice under several accountability demands over time. In this regard, we show the value of public managers' existing institutional logics as they shape PB's capacity to balance competing accountability demands. As we revealed, this capacity can be limited, due to possible misalignment between managers' attention toward “what to give an account for” during budget formation (input orientation driven by OPA logic) and “what is demanded” with the introduction of PB (output orientation driven by NPM logic). Yet, the elements of proactive managerial responses are still evident over time, explained by a set of individual factors within the presented case, namely: learning NPM logic, strengthened informal relationships and a common saturation point reflected by managers.

Details

Journal of Accounting in Emerging Economies, vol. 10 no. 3
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 1 June 2010

Björn Niehaves, Ralf Plattfaut, Elena Gorbacheva and Peter H. Vages

The issue of digital divide is widely discussed in research as well as in practice. Today, especially senior citizens are excluded from the merits of using information and…

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Abstract

Purpose

The issue of digital divide is widely discussed in research as well as in practice. Today, especially senior citizens are excluded from the merits of using information and communication technologies (ICT). This paper aims to study municipal projects for an inclusive information society in Russia, Austria, and Switzerland.

Design/methodology/approach

In this paper 50 cities are selected from each country studied based on three variables. In each city, all age‐related e‐inclusion projects are analyzed to find commonalities and varieties.

Findings

Results show that in all countries the projects share several commonalities. However, project ideas are not shared internationally.

Research limitations/implications

The research is limited by the selection of countries and cities. Future research should compare the results of other countries.

Practical implications

Decision makers in municipalities should look for successful e‐inclusion projects in other areas, not only nationally but also internationally.

Originality/value

This paper presents a first comparative analysis of e‐inclusion projects in several European countries.

Details

Interactive Technology and Smart Education, vol. 7 no. 2
Type: Research Article
ISSN: 1741-5659

Keywords

Article
Publication date: 13 July 2018

Evgenii Aleksandrov and Konstantin Timoshenko

The purpose of this paper is to explore how participatory budgeting (PB) as a democratic governance tool has been translated within the Russian public sector by addressing the…

Abstract

Purpose

The purpose of this paper is to explore how participatory budgeting (PB) as a democratic governance tool has been translated within the Russian public sector by addressing the local specifics of its design and mobilization through the formation of networks.

Design/methodology/approach

The paper is based on a case study of one pioneering municipality. Data have been gathered through triangulation of interviews, document search, video and netnographic observations. By relying on ideas from actor–network theory, the study focuses on the relational and rhetorical work of human (allies/inscriptors) and non-human (inscriptions) actors involved in the development of PB in Russia.

Findings

The findings indicate that the initial democratic values of PB underwent several stages of translation as a continuous inscription-building process and the formation of networks. The main finding is that putting democratic idea(l)s of PB into practice proved problematic, since PB depended on many “allies” which were not always democratic. Paradoxically, in order to launch democratic practices in Russia, PB relied largely on bureaucratic and even New Public Management inscriptions, which it was originally supposed to fight against. Notwithstanding, while these inscriptions can fog the democratic values of PB, they are also capable of uncovering its democratic potential over time, albeit not for a long time as the “external referee” is needed.

Originality/value

The paper juxtaposes PB development in Russia with the translation literature. Not only does the study emphasize the role of human, but non-human actors as well.

Details

Journal of Accounting in Emerging Economies, vol. 8 no. 3
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 21 May 2018

Evgenii Aleksandrov, Anatoli Bourmistrov and Giuseppe Grossi

The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice.

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Abstract

Purpose

The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice.

Design/methodology/approach

This is a qualitative case study of PB development for the period 2013-2016 in one Russian municipality. Based on triangulation of in-depth semi-structured interviews, documentary analysis, videotape data and netnographic observation, the authors employ ideas of dialogic accounting and institutional work.

Findings

The study shows that the PB experiment, which began with dialogic rhetoric, in reality, had very limited dialogic effects. However, the authors also observed that the PB dynamics over time made the practice neither inherently monologic nor dialogic. The authors explained such transformations by the way in which the individual reflexivity of actors altered when carrying out institutional work. Curiosity reflexivity was the most essential, triggering different patterns of institutional work to set up the PB experiment. However, further, the authors demonstrated that, over the course of the experiment’s development, the institutional work was trapped by various actors’ individual reflexivity forms and in this way limited PB’s dialogic potential.

Originality/value

The study shows the importance of understanding and managing individuals’ reflexivity, as it shapes the institutional work performed by different actors and, therefore, influences the direction of both the design and materialization of dialogic accounting experiments such as PB. In a broader sense, this also influences the way in which democratic governance is developed, losing democratization potential.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 30 October 2009

Konstantin Timoshenko and Pawan Adhikari

The purpose of this paper is to contribute to knowledge about Russian public sector accounting in times of change by exploring the emergence of a new way of accounting for Russian

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Abstract

Purpose

The purpose of this paper is to contribute to knowledge about Russian public sector accounting in times of change by exploring the emergence of a new way of accounting for Russian central government.

Design/methodology/approach

In this paper, accounting is viewed as a social and institutional practice. A frame of reference guided by three theoretical perspectives is elaborated on. This troika incorporates a system approach to accounting, an accountability approach, and an institutional approach. Document search represents the major method of collecting data for this paper.

Findings

This paper suggests that launching a nascent version of Russian central government accounting is better comprehended in terms of legitimacy rather than in terms of instrumentality.

Research limitations/implications

This paper focuses on the appearance of up‐to‐date accounting provisions at macro‐level and does, therefore, have limitations with regard to scope. This makes it intellectually rewarding to link the central government initiatives with endeavours to implement them at different levels of government and in specific public sector organizations.

Originality/value

Bearing in mind, the lack of consistent research efforts on the topic in Western English‐language literature, this paper strives to bring rather “alien” Russian central government accounting into the international arena for the purposes of cross‐national comparisons and wide‐ranging discussions. It also contributes to the literature dealing with the role of international organizations in the reform of public sector accounting.

Details

Journal of Accounting & Organizational Change, vol. 5 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 3 June 2021

Jan van Helden, Pawan Adhikari and Chamara Kuruppu

A review of papers on public sector accounting in emerging economies, as published in the Journal of Accounting in Emerging Economies' (JAEE) first decade.

Abstract

Purpose

A review of papers on public sector accounting in emerging economies, as published in the Journal of Accounting in Emerging Economies' (JAEE) first decade.

Design/methodology/approach

A reflection on the issues covered and achievements made in the reviewed papers in the context of extant knowledge in this domain.

Findings

A majority of the research in JAEE is dominated by accounting reforms inspired by New Public Management (NPM). Performance management, budgeting and accrual accounting are the main topics in the reviewed research. NPM claims, which can range from usability and use of a new accounting repertoire to desirable impacts on efficiency and service delivery, are often not fulfilled. Many papers attempt to explain failing accounting innovations by the local context in which they are embedded, including political instability, poor governance and a lack of capabilities.

Research limitations/implications

The paper reviews research in a niche journal, but the findings are related to wider public sector accounting literature.

Practical implications

Public sector practitioners, but also researchers, need to move away from a focus on public sector reforms due to contextual circumstances leading to built-in failures and concentrate instead on understanding how the accounting repertoire works in practice, including routes for improvements therein.

Originality/value

An original framework for analysing public sector accounting research in emerging economies is proposed, which, among others, distinguishes between various ambition levels for achieving NPM reforms.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 5
Type: Research Article
ISSN: 2042-1168

Keywords

Open Access
Article
Publication date: 25 March 2024

Paolo Biancone, Valerio Brescia, Federico Chmet and Federico Lanzalonga

The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such…

Abstract

Purpose

The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.

Design/methodology/approach

Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.

Findings

Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.

Practical implications

Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.

Originality/value

Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

Keywords

Article
Publication date: 21 May 2018

Mark Christensen, Dorothea Greiling and Johan Christiaens

The purpose of this paper is to encourage research implicating public sector accounting practitioners. It overviews articles in the AAAJ Forum arising from the Comparative…

Abstract

Purpose

The purpose of this paper is to encourage research implicating public sector accounting practitioners. It overviews articles in the AAAJ Forum arising from the Comparative International Governmental Accounting Research (CIGAR) Network conference in 2015 in which practitioners’ doings were themes across numerous papers. The paper’s central objective is to scope out an agenda for future research in the area.

Design/methodology/approach

Using the CIGAR presentations and papers reviewed for this AAAJ Forum, a desk-based study informed by these sources and others has been conducted.

Findings

Aspects of public sector accounting practitioners’ doings hold promise in themselves whilst also being likely to complement and enrich other themes of public sector accounting research. Those aspects give rise to analytical frames, which may overlap and/or reinforce other aspects. Those analytical frames are: first, examining networking between practitioners; second, identifying implications of the professionalisation project for public sector accounting practitioners; third, analysing public sector accounting practitioners’ responses to the rise of external experts; and, fourth, exploring how public sector accounting practitioners interact with forces that shape the accounting craft. The four articles published here variously address several parts of these themes.

Originality/value

In scoping out a future research agenda, this paper justifies greater attention being paid to the four themes noted in its findings. In each of these research fields, an interdisciplinary approach is important.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 2 March 2021

Farzaneh Jalali Aliabadi, Muhammad Bilal Farooq, Umesh Sharma and Dessalegn Getie Mihret

The purpose of this study is to understand the efforts of key social actors in influencing the reform of Iranian public universities budgeting system, from incremental to…

Abstract

Purpose

The purpose of this study is to understand the efforts of key social actors in influencing the reform of Iranian public universities budgeting system, from incremental to performance-based budgeting (PBB), the tensions that arose as competing efforts of institutional change were undertaken, and ultimately the impact of these efforts on the extent to which the Iranian government transitioned to a system of PBB in public universities.

Design/methodology/approach

Data comprises of semi-structured interviews with managers and experts involved in the budget setting process and an analysis of budgetary policy documents, reports and archival material such as legislation. An institutional work lens is employed to interpret the findings.

Findings

While actors advocating the change were engaged in institutional work directed at disrupting the old budgetary rules by disassociating the rules moral foundations and creating new budgetary rules (through new legislation), universities undertook subtle resistance by engaging in extended evaluation of the new proposed PBB rules thereby maintaining the old budgetary rules. The reforms undertaken to introduce PBB in Iranian universities achieved minimal success whereby incremental budgeting continued to constitute by far a larger percentage of the budget allocation formula for university budgets. This finding illustrates change and continuity in university budgetary systems resulting from institutional work of actors competing to control the basis of resource allocation under the proposed PBB system by proposing contradicting models.

Practical implications

The findings highlight the importance of understanding the interplay of institutional work undertaken by competing social actors as they seek to advance their goals in shaping budgetary reforms in the public-sector. Such an understanding may inform policy makers who intend to introduce major reforms in public-sector budgeting approaches.

Originality/value

Unlike prior studies that largely focused on how organization-level budgeting practices responded to changes in public budgeting rules (i.e. at the site of implementation of the rules), this paper highlights how strategies of change and resistance are played out at the site of setting budgetary norms.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 March 2006

Roy Bahl and Sally Wallace

The impact of fiscal decentralization on equalization between regions has received significant attention but there has been much less research of the impact of decentralization on…

Abstract

The impact of fiscal decentralization on equalization between regions has received significant attention but there has been much less research of the impact of decentralization on equalization within regions. Theory suggests that the tradeoff between local fiscal autonomy and equalization ought to be most pronounced at the sub-region level where rural-urban disparities in the level of development are substantial. This paper is an empirical analysis of the impact of fiscal decentralization on equalization within one Russian region, Leningrad (State). We show that the regional government uses a mixture of fiscal instruments to strike a balance between giving more budgetary autonomy to local governments and eliminating the disparities among them. We also develop a method for studying this tradeoff between decentralization and equalization when only limited data are available. Finally, we argue and demonstrate that without a detailed understanding of the institutional arrangement for intergovernmental fiscal relations, one cannot evaluate the equalization or decentralization implications.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 18 no. 1
Type: Research Article
ISSN: 1096-3367

1 – 10 of 751