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This paper aims at understanding the action of pilot entities, in order to ultimately infer about their role to the overall reform process of public sector accounting (PSA).

Taking the Portuguese case as a reference, the new institutional theory (isomorphism perspective) and institutional logics are used to explain the action and stance of pilot entities in the implementation process of reforms.

Pilot experiments are expected to provide feedback on the main difficulties felt in the implementation of a new PSA system, helping to define a global strategy to overcome those problems and to improve the system to be generally and finally put into practice. Nevertheless, entities seem to find it important to be pilots, more for individual advantages than for the common benefit of the reform as a whole. Therefore, in order for them to actually be important actors in the reform process, pilots need to be included in the decision process, better realizing the benefits of the new IPSAS-based system and be provided with the proper technical, human and financial support.

This research suffers from some limitations, namely concerning the use of questionnaires. The findings may, in some points, reflect the perceptions of the respondents and not the actual reality. Additionally, the respondents were not asked about any personal background factors, which may influence their answers. Also, they did not allow relating the new PSA system features with the way pilot entities (re)acted. In regard to the implications for practice, the study points to a need for decision-makers and external support bodies to work more closely with pilot entities in the overall design and implementation of PSA reforms. Pilot entities need to understand the importance and usefulness of changes, and reform authorities need to better recognize their institutional reality and the support they require. Only in this way, the use of pilots can make a difference in the implementation of PSA innovations.

This paper contributes to theory by adding to a better understanding of the role of the ones acting in the development and implementation of PSA innovations, enlightening on how pilot entities can act/react. Despite several studies on PSA reforms, very few so far have addressed pilot entities in particular, their attitude and actual contribution toward PSA reforms, and why. The case of Portugal as a frontrunner in adopting an IPSAS-based system within the EU helps contribute to that understanding in the setting of European countries.

The purpose of this paper is to understand the process of accounting change in Indonesian local government. It sets to explore how various reform drivers with different interests and preferences compete and cooperate in the process of governmental accounting reform policy formulation in a developing country context.

The paper adopts a qualitative case study research involving semi‐structured interviews with the key informants within the institutional environment under which the local government organizations operate. This paper looks at the introduction of new accounting systems as a result of public sector reform in Indonesia local government by focusing on how the policy of reform was formulated. A review of related documents and regulations, as well as interviews with key informants, was conducted to gather information on accounting change.

The process of governmental accounting reform is characterized by rivalries and alliances amongst reform drivers. This confirms the political nature of the process of accounting policy formulation found in the extant literature of accounting policy setting.

This is a case study research within the institutional settings of Indonesian government bureaucracy. Any generalization of the conclusions from this study should undertaken with care even though there are similarities between Indonesian and other developing countries as institutions operate differently in different countries.

As the vast majority of studies in the extant literature have focused, mainly, on accounting reform in the context of developed countries, this paper makes important contribution by highlighting accounting changes in Indonesian local government.

The purpose of this paper is twofold. First, the authors elaborate on why American businesses are often willing to advocate and deploy corporate political resources for or against specific governmental policies, but largely reluctant to engage in more general political process reform. Second, the authors introduce a set of ideas encouraging a business-driven political process reform in the USA, which the authors refer to as Corporate Political Responsibility (CPR).

This paper reviews existing literature on why firms generally avoid advocating for political process reform to identify several firm-level impediments to such action. As an outcome of that review, a CPR governance concept – a derivative from the corporate responsibility literature – is proposed and unpacked as a proposition that if adopted by firms would encourage and support business-driven process reform advocacy.

The primary findings are that American firms lack a rationale justifying business political activity into the political process arena; a willingness to assume a high level of political risk associated with political process intervention; and an executable corporate mechanism for doing so.

A second stage build out of the paper would involve at a minimum multiple research interviews with corporate executives and trade association officials to test the viability of the CPR proposal as to whether or not the proposed governance statement would liberate firms to advocate political process reform. This paper sets the predicate for additional research.

This paper may well be the first to identify the concept of CPR as a key corporate governance proposition. It is also likely the first to conceptualize CPR as more than a theoretical rendering – it is executable. Corporations can put CPR into practice through a firm’s Board of Directors endorsing a governance statement – Corporate Political Responsibility Protocol (CPR/P) – that transforms the CPR concept into a sanctioned firm activity, giving executives significant latitude to spend corporate resources advocating political process change. This paper suggests a variety of reform possibilities – electoral, campaign finance and legislative – that could benefit from business reform advocacy.

The purpose of this paper is to conceptualize the implementation of educational reform processes by applying the concept of social innovation. The paper proposes a model of social innovation and test its applicability in the context of Estonian vocational education reform using two case studies of the school re-organization as an example.

A case study approach has been applied in the empirical study. Different data collection methods have been used including semi-structured interviews with the various change actors, observations and analysis of written documents.

The integrated model of social innovation proved to be a fruitful analytical tool. By focusing on five central aspects – the trigger of change, central change agents, social mechanisms facilitating the adoption of change, implications and social gains – it was possible to explain two school re-organization processes and the reasons behind their success or complications.

The analysis of the cases outlined some lessons that can be learned for the future planning and implementation of school reforms. School changes are more easily adopted if actors experience it as useful and rational, school staff are involved in the process as early as possible and the adoption is facilitated by building certain social mechanisms and network structures into the policy implementation process.

The paper makes a contribution to the literature on educational reform by applying the concept of social innovation. Up until now, the concept of social innovation has remained rather underused to explain the process of implementing and adopting reforms, and in particular, it is rarely used in the context of analyzing educational reforms.

This study aims to draw on elements of diffusion theory to understand leadership reform. Many diffusion studies examine the spread of an innovation across social units but the objective is to examine diffusion of a collective leadership model within school units. Specifically, the strength of reform diffusion is tested to account for differences in instructional capacity and to explain the spread of leadership reform within Title I elementary schools.

A mixed method design was used to understand how social factors facilitated the diffusion of leadership reform, and to test for a diffusion effect. Qualitative data were derived from interviews, field notes, observations, and documents using a grounded theory approach. Open and axial coding techniques were used to develop coherent categories of major and minor themes. Quantitative data were hierarchical, with teachers and students nested in schools. A random‐intercepts, means‐as‐outcomes model was used to test for a diffusion effect on instructional capacity.

Strong principal leadership, a commitment to collective responsibility and shared influence, frequent and open communication, and time to build capacity were conditions that supported diffusion of the leadership model. Diffusion of the leadership model mattered for instructional capacity. Each indicator of instructional capacity was more prevalent in schools that had diffused the leadership model to the mentoring and sustaining stages.

The study is limited to one type of reform and 36 Title I elementary schools from an urban and urban fringe district in a Southwestern state. Further, the study does not delve deeply into facilitative factors within various stages of the diffusion processes. It focuses on social factors that enable schools to bring the leadership reform to scale.

Framing reform as an intervention to be implemented in schools, rather than a social process that institutionalizes planned change, trivializes the actual complexity of transforming practice. Regular interactions among school members around the school's vision, coupled with leadership and time, contributed to reform diffusion and improved instructional capacity in this study. Reform diffusion, a process that takes time, strong leadership, and regular social interactions, needs to be given more consideration as a valuable process to improve school performance.

The findings suggest that facilitative factors of diffusion can advance reform and improve capacity simultaneously. Successful reforms, defined as ones that disrupt traditional cultures and achieve goals, evolve through developmental stages that eventually lead to a changed culture. The rate of this evolution may vary, but the temporal process of establishing a shared understanding; designing, experimenting, and developing new tools; fostering expertise; and forming strong social networks are foundational supports for authentic and sustainable reform.

Reform diffusion offers an alternative framework to better understand the institutionalization of planned change in schools. The findings, while limited to elementary schools engaged in leadership reform, provide support for studying reform as an holistic social process that encompasses the design, adoption, implementation, and institutionalization of planned change.

Turkey has been an active member of the Bologna Process (BP) since 2001. This chapter focuses on the impact of the BP on higher education (HE) in Turkey by outlining the reforms that were carried out and the narratives surrounding the changes. The focus of the chapter will be on how the BP has been accommodated, negotiated debated or rejected in Turkey and the societal and political tensions surrounding the process. The chapter is based on the findings of semi-structured interviews conducted with the Bologna experts and the officials of universities in Turkey, who were responsible for the reforms between 2009 and 2016, as well as a review of updated data and the analysis of secondary literature and official texts, such as the National Reports of the BP and the relevant policy documents in Turkey. After a very intense reform process, the policy transfer in Turkey slowed down, and Turkey's discussions, specifically about the BP both at the policy and the university level, became close to non-existent. The chapter aims to analyse the reasons behind the loss of interest in the BP in Turkey by focusing on the critical voices and discussions surrounding the neoliberalisation of HE. The chapter will also refer to how Euroscepticism in Turkey impacted the reform process in HE.

This paper aims to extend the literature by applying labour process concepts to public service executive employment.

The article draws on the secondary literature to link labour process theory to public administration reform. First, it draws on the labour process literature to provide a summary of some key labour process concepts that will be used throughout the article. This includes Littler's framework for analysing work organisation, being structure of control, employment relationship and job design. Second, it draws on the public administration literature to outline the traditional mode of public sector employment relations, using labour process concepts to illustrate the traditional organisation of work. Third, it draws on the public management reform literature, to outline the key reforms that affected work organisation. In the final section, the article draws these literatures together and uses labour process concepts to analyse the positional power of department heads in the reformed environment. For simplicity and consistency, the examples focus largely on the Australian public sector – each Westminster system has adopted slightly different reforms at slightly different times, but there are enough similarities to allow generaliseability across systems.

The article argues that executives had a strategic position in the public service labour process, and public sector reforms were designed to reduce their positional power and knowledge. Politicians wrested control away from chief executives through strategies such as the division of labour, separation of conception and execution, deskilling, and changes to employment relations that destabilised traditional career paths and tenure. This is in contrast to the new public management rhetoric that the reforms would let managers manage – in reality they were provided more control over operational aspects of work, but lesser control over the intellectual and conceptual aspects of work which were now done elsewhere.

This paper is original in its extension of labour process concepts to a different and elite work group, being public sector chief executives.