Financial Accountability & Management最新文献

Revisiting the Hybridization Thesis: A Literature Review and Future Research Agenda 重访杂交论文：文献回顾与未来研究议程

IF 2.6

Financial Accountability & Management Pub Date : 2025-06-23 DOI: 10.1111/faam.70001

Sofia Hellqvist, Monika Kurkkio

{"title":"Revisiting the Hybridization Thesis: A Literature Review and Future Research Agenda","authors":"Sofia Hellqvist, Monika Kurkkio","doi":"10.1111/faam.70001","DOIUrl":"https://doi.org/10.1111/faam.70001","url":null,"abstract":"<p>This article takes its point of departure from an article by Kurunmäki, who illustrated how medical professionals in Finland adopted accounting techniques and practices in their roles. She, therefore, argued that the medical profession had become hybridized. Jacobs, however, questions this “hybridization thesis” and offers an alternative explanation, suggesting that the medical profession—at least in the United Kingdom, Germany, and Italy—was polarized. According to this view, accounting techniques and practices were adopted only by a subgroup of medical staff, leaving the fundamental values and practices of the wider profession largely unchanged. We revisit this debate through a semi-systematic review of literature from the fields of accounting, public sector studies, management and organizational studies, and healthcare research. We systematize, analyze, and discuss key insights from the different fields. The review is organized into two main streams: research that supports and extends the hybridization thesis and research that supports and extends the polarization thesis. The first stream is further divided into four themes that emerged from our analysis: hybrid roles and identities; hybrids as knowledge brokers and facilitators of organizational change; budgeting, accounting, and hybridization; and hybridization as practice. The article concludes with suggested avenues for future research.</p>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 4","pages":"738-754"},"PeriodicalIF":2.6,"publicationDate":"2025-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.70001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145230761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Exploring Local Government Auditor Management Letter Practices: Linking Transparency and Accountability 探索地方政府审计员管理函件实践：将透明度与问责制联系起来

IF 2.6

Financial Accountability & Management Pub Date : 2025-06-18 DOI: 10.1111/faam.70002

Julia Y. Davidyan, Tammy R. Waymire

{"title":"Exploring Local Government Auditor Management Letter Practices: Linking Transparency and Accountability","authors":"Julia Y. Davidyan, Tammy R. Waymire","doi":"10.1111/faam.70002","DOIUrl":"https://doi.org/10.1111/faam.70002","url":null,"abstract":"<div>\u0000 \u0000 <p>In the public sector, a fundamental question persists: Does transparency lead to accountability? An agency theoretical perspective would suggest that the reduction of information asymmetry through disclosures by the agent (the government) to the public (the principal) leads to accountability, that is, governments performing in the best interests of the citizenry. In this study, we explore the variation in U.S. states' requirements for disclosure of communications between the auditor and their local government clients, information which, following U.S. Generally Accepted Auditing Standards (GAAS), would otherwise be confidential and therefore unavailable to citizens. We apply both the transparency dimensions of (1) opaque, (2) passive, and (3) active, and the accountability dimensions of (1) inward, (2) upward/vertical, and (3) outward/horizontal accountability, and find that States vary significantly in their requirements for the disclosure of this information. Through qualitative methods, including interviews with stakeholders in the audit process, our study draws attention to this unique setting and, more broadly, the potential risks associated with reducing information asymmetry through required disclosures as a means of achieving accountability. Although the disclosure of this communication beyond its intended audience may have some merits (i.e., the public's right to know), failure to consider the plurality of citizens, their ability to consume this information, and the potential misuse of this information threaten the intended gains in accountability.</p>\u0000 </div>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 4","pages":"720-737"},"PeriodicalIF":2.6,"publicationDate":"2025-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145230559","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Logics of Performance Funding: Situated Tensions in Basic Education 绩效拨款的逻辑：基础教育中的紧张局势

IF 2.6

Financial Accountability & Management Pub Date : 2025-06-09 DOI: 10.1111/faam.70000

Morten Møller Poulsen, Per Nikolaj Bukh, Karina Skovvang Christensen

{"title":"The Logics of Performance Funding: Situated Tensions in Basic Education","authors":"Morten Møller Poulsen, Per Nikolaj Bukh, Karina Skovvang Christensen","doi":"10.1111/faam.70000","DOIUrl":"https://doi.org/10.1111/faam.70000","url":null,"abstract":"<p>This article applies institutional logics to examine the implementation of a performance-funding programme for Danish public schools. The programme introduced a potential bonus aimed at incentivizing improved educational outcomes for academically low-performing students. We investigate the implementation of the programme through decoupling, compromising, and differentiation between an incumbent educational logic and the programme's intruding economic logic, drawing on a qualitative study of a Danish municipality's responses using semi-structured interviews with administrators, school managers, and teachers. The findings demonstrate how a programme is translated into organizational practice, where solving some tensions induces new ones. The article contributes by highlighting different enactments of responses to tensions based on divergent interpretations of accounting technologies and institutional logics. It shows how an accounting technology goes through different translations from policy to influencing front-line personnel and how responses can involve compromising and manipulation as well as unsuccessful decoupling.</p>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 4","pages":"704-719"},"PeriodicalIF":2.6,"publicationDate":"2025-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.70000","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145230755","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Performance Auditing Trends at a Supreme Audit Institution: UK National Audit Office, 1999 to 2021 最高审计机构的绩效审计趋势：英国国家审计署，1999年至2021年

IF 2.6

Financial Accountability & Management Pub Date : 2025-05-19 DOI: 10.1111/faam.12439

Amir Michael, Laurence Ferry, Bruce McDonald, Henry Midgley

引用次数: 0

On Agonistic Mini-Publics for Participatory Governance: Reading Agonism as Conflict Regulation in the SER Dialogue 论参与式治理中的对抗性小公众：将对抗性解读为SER对话中的冲突调节

IF 2.6

Financial Accountability & Management Pub Date : 2025-05-19 DOI: 10.1111/faam.12436

Matthew Sorola

{"title":"On Agonistic Mini-Publics for Participatory Governance: Reading Agonism as Conflict Regulation in the SER Dialogue","authors":"Matthew Sorola","doi":"10.1111/faam.12436","DOIUrl":"https://doi.org/10.1111/faam.12436","url":null,"abstract":"<p>Addressing “wicked” governance challenges requires participatory processes that engage diverse perspectives, embrace contestation, and foster innovative solutions. This article examines social and environmental reporting (SER) as a context for exploring how participatory governance can be designed to enable pluralistic engagement. Drawing on critical dialogic accounting and accountability (CDAA), it introduces agonistic participatory governance as a practical framework for challenging hegemonic narratives and rethinking the role of SER. Through an empirical investigation of the SER dialogue—an agonistic mini-public designed to bring together participants with conflicting perspectives on the topic—this study demonstrates how participatory spaces can be constructed to embrace contestation and transformative engagement. Using Q methodology to map the “conflict constellation,” the SER dialogue was structured around the principles of conflict-oriented selection and agonistic procedures. The participants were encouraged to articulate their differences, critically reflect on assumptions, and question dominant narratives, such as the business-case framing of SER. Three key transformative actions are identified: establishing common ground, confronting divergent perspectives, and rethinking narratives. These insights demonstrate how participatory governance can foster pluralism, disrupt entrenched narratives, and reimagine accountability. By advancing CDAA research and offering practical guidance for designing agonistic spaces, this study highlights the potential of participatory governance to address complex issues and drive social transformation.</p>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 4","pages":"672-692"},"PeriodicalIF":2.6,"publicationDate":"2025-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12436","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145230614","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Issues of Identity and Emotions in the Hybridization of NHS Hospitals: The Role of Activity-Based Costing as a Strategy 国民保健服务医院融合中的身份和情感问题：作业成本法作为一种战略的作用

IF 2.6

Financial Accountability & Management Pub Date : 2025-05-07 DOI: 10.1111/faam.12437

Maria Major, Stewart Clegg, Ana Conceição

{"title":"Issues of Identity and Emotions in the Hybridization of NHS Hospitals: The Role of Activity-Based Costing as a Strategy","authors":"Maria Major, Stewart Clegg, Ana Conceição","doi":"10.1111/faam.12437","DOIUrl":"https://doi.org/10.1111/faam.12437","url":null,"abstract":"<div>\u0000 \u0000 <p>Public hospitals are becoming increasingly hybrid in their institutional logics in response to changing strategies. We conducted a longitudinal, in-depth case study involving five public hospitals, the Portuguese Ministry of Health, and its agencies to examine the role of activity-based costing (ABC) in the hybridization of the sector. Theoretically, we drew on Thornton et al.’s metatheoretical framework, as well as literature on identity and emotions, to inform the study. In doing so, we recognize that constructing a new hybrid institutional logic within a field is a complex endeavor that spans multiple levels of analysis and that actors at the intraorganizational level play a central role in shaping institutional processes. Our findings highlight the role of clinicians’ emotions and identity change in the construction of a new hybrid logic at the microlevel. We found that conflicts of identity and negative emotions triggered by the implementation of ABC—such as distrust, fear, and anxiety—hindered the development of hybridization at higher institutional levels. We conclude that only through positive emotional processes can a new hybrid logic gradually develop at the microlevel and accrete at the field level.</p>\u0000 </div>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 4","pages":"651-671"},"PeriodicalIF":2.6,"publicationDate":"2025-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145230582","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Researching the Third Sector: Reflections and Directions From an “Old Hand” 第三部门研究：“老手”的反思与方向

IF 2.6

Financial Accountability & Management Pub Date : 2025-05-07 DOI: 10.1111/faam.12438

Noel Hyndman

引用次数: 0

Knowledge Commercialization and University Audit Fees: A UK-Based Study 知识商业化与大学审计费用：基于英国的研究

IF 2.6

Financial Accountability & Management Pub Date : 2025-03-09 DOI: 10.1111/faam.12434

Shuo Sun, Dennis De Widt, Rhys Andrews

{"title":"Knowledge Commercialization and University Audit Fees: A UK-Based Study","authors":"Shuo Sun, Dennis De Widt, Rhys Andrews","doi":"10.1111/faam.12434","DOIUrl":"https://doi.org/10.1111/faam.12434","url":null,"abstract":"<p>In the face of stiffening sector competition and reduced government funding, universities in many countries increasingly seek to diversify their revenue. One prominent way employed by universities to achieve revenue diversification is the commercialization of research knowledge. However, knowledge commercialization could be regarded as a risky enterprise for many institutions, especially those lacking the capacity to support commercial activity. To investigate these issues, we examine the impact of knowledge commercialization on the audit fees charged to UK universities. Using a panel dataset covering 2010/11–2019/20, we find that knowledge commercialization is positively associated with university audit fees, indicating that auditors may charge more to compensate for the greater workloads and risks associated with auditing universities with more commercial activity. Further analysis shows that the positive commercialization–fees relationship is weaker in universities that spend more on research and science, technology, engineering, and mathematics (STEM) subjects, suggesting that auditors perceive knowledge commercialization activities as carrying lower risk if the university has more capacity for undertaking research that can be commercialized. We conclude by discussing the implications of what we identify as a growing divergence among universities in their ability to commercialize research knowledge as perceived by auditors.</p>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 4","pages":"619-636"},"PeriodicalIF":2.6,"publicationDate":"2025-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12434","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145230756","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Accounting and Conflict in the City: The Sheffield Tree Campaign, Counter-Accounts, and Bakhtinian Dialogics 城市中的会计与冲突：谢菲尔德树运动、反会计和巴赫蒂式对话

IF 2.6

Financial Accountability & Management Pub Date : 2025-03-09 DOI: 10.1111/faam.12435

Xia Shu, Stewart Smyth, Colin Dey, Jim Haslam

{"title":"Accounting and Conflict in the City: The Sheffield Tree Campaign, Counter-Accounts, and Bakhtinian Dialogics","authors":"Xia Shu, Stewart Smyth, Colin Dey, Jim Haslam","doi":"10.1111/faam.12435","DOIUrl":"https://doi.org/10.1111/faam.12435","url":null,"abstract":"<p>This article contributes to our understanding of the use of counter accounting in social movements, through consideration of Bakhtinian dialogics as a theoretical framing. We explore counter and dialogic accounting in a significant socio-political conflict in the city of Sheffield, UK. Our case covers a public–private partnership (PPP) highway maintenance scheme entailing conflict over a tree-felling scheme in the city. The city-based case had an organized and focused campaign, aligning a plurality of interests in opposition to the tree-felling. This coordinated campaign opposed local authority actions that sought ostensibly to save money. Our study shows how local activist groups produced dialogic counter-accounts of the symbolic and ecological importance of street trees, elevating the environment and community concerns above Sheffield City Council's monologic focus on money and contracts. The campaign's success in halting the tree-felling scheme also helped foster conditions for broader grassroots-led democratic reform in the city. Research on the city context vis-à-vis counter and dialogic accounting is rare.</p>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 4","pages":"637-650"},"PeriodicalIF":2.6,"publicationDate":"2025-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12435","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145230757","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Sectoral Challenges: Exploring Regulatory Dialectics in Charity Performance Reporting Regulation 行业挑战：慈善业绩报告监管的监管辩证法探索

IF 3.1

Financial Accountability & Management Pub Date : 2025-03-09 DOI: 10.1111/faam.12433

Danielle McConville, Carolyn Cordery

{"title":"Sectoral Challenges: Exploring Regulatory Dialectics in Charity Performance Reporting Regulation","authors":"Danielle McConville, Carolyn Cordery","doi":"10.1111/faam.12433","DOIUrl":"https://doi.org/10.1111/faam.12433","url":null,"abstract":"<p>To reduce information asymmetry and maintain public trust in charities, they are strongly encouraged to communicate their good work, with many jurisdictions considering whether and how to regulate performance reporting. New Zealand and the United Kingdom are early developers of new governance-type performance reporting requirements—using co-regulatory tools to enhance the regulators’ legitimacy and thus, charities’ compliance. We explore how this regulation has developed, framing our analysis with Kane's regulatory dialectics, which argue that regulation is developed through a series of repeated, cyclical (often antagonistic) interactions between regulators and regulatees. We find that new governance-type performance reporting regulation exemplifies the stages of Kane's regulatory dialectics but that important differences associated with new governance regulation led to a more partnered and less adversarial process. When repeated interactions are facilitated through co-regulation, regulatee representation on regulatory bodies, formal and informal interactions, and regulatee advocacy for regulatory developments, the boundaries between regulator and regulatee become blurred. This impacts significantly on the resulting regulation and potentially improves acceptance of (and compliance with) mandatory requirements. We propose a model of new governance regulatory dialectics that can support practitioners in developing new governance regulation, and further research and theorization of this important area.</p>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 3","pages":"602-615"},"PeriodicalIF":3.1,"publicationDate":"2025-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12433","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144537043","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0