...Gioacchino Benfante; Susana Jorge; Isabella Mozzoni; Marco Ferretti Purpose This study aims to understand the challenges and benefits realised by small public sector entities (SPSEs) in the transition from cash-to IPSAS-based accrual accounting, focusing on implications for internal management...

...Özgün Imre Purpose This paper aims to explore how governance and accountability in municipal corporations (MCs) are dynamically negotiated. It proposes the Straussian package – comprising negotiated order theory, social worlds and arenas – as an analytical lens to capture the fluid, multi-actor...

...Ulf Papenfuß; Christian Arno Schmidt Purpose Accountability and equity regarding female representation in executive positions are crucial public values for municipal-owned corporations (MOCs). Flexible gender targets (FGTs) with mandatory reporting below executive director levels are a promising...

...Deborah Agostino Purpose This study investigates the reactions of public sector organisations to the accountability pressures of online dashboards and the impact of this reactivity on reporting systems. This study explores the concept of “reactivity,” which explains changes in organisational...

...Junesoo Lee Purpose This article conceptualizes and constructs a comprehensive framework that can better help to answer that question – Who is accountable for social and public problems? – theoretically and practically. Design/methodology/approach Tracing the drivers behind two phenomena...

... or acquire goods that can meet public needs” (Sousa, 1992 , p. 292). According to Bernardes (2001) , it is currently not enough for public expenditure to be controlled in the accounting and legal domain, as this is insufficient to solve the problems of its containment and optimization, ensuring sound...

...Siasa Issa Mzenzi Purpose This paper investigates the relationship between accounting and accountability practices in Muslim secondary schools in Tanzania using Bourdieusian perspective. The purpose of this paper is to address this issue. Design/methodology/approach In-depth interviews were...

.... Furthermore, the objective is also to present accountability as the prime factor behind the changes. Design/methodology/approach The analytical strategy of the study takes a point of departure in the distinction between occupational and organisational professionals in the public sector in general...

...Max French; Ali Mollinger-Sahba Purpose Modern public service systems tackle many complex issues by operating across institutional boundaries. Performance management must operate in this context without clear lines of accountability or central authority. This paper introduces and develops...

...Abiha Zahra; Geert Bouckaert Purpose With performance as a core theme of public sector reforms, this article explores performance management systems in inter-organizational settings while testing the effect of performance measurement on its use for accountability and control. Using economic neo...

...Chitra Sriyani De Silva Lokuwaduge; Keshara De Silva Purpose The purpose of this paper is to extend the New Public Financial Management concept and the contingency model approach to an analysis of the determinants of the accrual-based International Public Sector Accounting Standards (IPSAS...

... submitted by governmental organizations regarding the consultation paper (CP) on HA in order to understand what is the position of the governmental organizations in relation to critical issues of the accounting and financial reporting of HA. Design/methodology/approach From a methodological point...

...), anonymous (if providers assume that identifying themselves could be risky) or mediated (through an interview, e.g., with agreed questions), positive (in the sense of proactive) and sustainable (grounded, applicable, long-term oriented). Continuous improvement Policy making Accountability Citizen...

...Dimitra Petrakaki Purpose The purpose of this paper is to explore the implications of e-government for horizontal/social accountability (to citizens) by looking into its shifting location. Its main purpose is to show how the introduction of information and communication technology in the public...

... years corrects that deficiency. Democracy Accountability Constitution Reflecting upon 30 years of scholarship in any field is a daunting assignment. When the field is public management, there is much to applaud: scholars have made important contributions to our understanding of everything from...

... value put them under pressure to go well beyond the financial bottom line in their reporting. This is necessary to meet societal accountability expectations. The quest for measuring contributions to public welfare has a long tradition and dates back to the 1970s. It attempts to extend traditional...

... presents. Design/methodology/approach – The paper reviews prior literature and outline’s the need to analyse challenges for corporate governance and accountability of state-owned enterprises (SOEs) as a precursor to introducing the contributions to this special issue. Findings – Corporate...

...Kari Nyland; Inger Johanne Pettersen Purpose – The purpose of this paper is to discuss why public sector reforms hybridize during implementation processes, consequences on accountability relations and practitioners’ and policymakers’ reactions to these changes. Design/methodology/approach...

...Francis McGeough Purpose – The annual report is an important means of organisational accountability. In recent years, public sector organisations (PSOs) influenced by New Public Management have been expected to publish performance information which will enable the readers of the annual report...

... and relational accountability perspectives, the author formulates theoretical propositions on partnership risk. Findings – The author conclude that loose related PPPs are characterized by high expertise and a higher risk of contract incompleteness by reason of opportunism. Shared ownership PPPs...