Financial Accountability & Management最新文献

Environmental reporting in public sector organizations: A review of literature for the future paths of research 公共部门组织的环境报告：未来研究方向的文献综述

IF 3.1

Financial Accountability & Management Pub Date : 2024-08-28 DOI: 10.1111/faam.12411

Francesca Cappellieri, Rosa Lombardi, Michele Pizzo, Rosa Vinciguerra

{"title":"Environmental reporting in public sector organizations: A review of literature for the future paths of research","authors":"Francesca Cappellieri, Rosa Lombardi, Michele Pizzo, Rosa Vinciguerra","doi":"10.1111/faam.12411","DOIUrl":"10.1111/faam.12411","url":null,"abstract":"This article aims to determine a comprehensive resume of environmental reporting (ER) in the public sector recognizing its role in achieving the environmental sustainable development goals (SDGs). A structured literature review was conducted by content and bibliometric analysis as well as applying the analytical framework by Manes Rossi et al. (2020) to draft the state-of-the-art of ER in public sector organizations and link them to the environmental SDG targets. The analysis develops insights and critical reflections on emerging research areas related to biodiversity disclosure, climate change, and carbon emission disclosure, including ER from a general perspective in the public sector and identifies future research paths that deserve in-depth-investigation. The originality of our study derives from the proposal of a set of renewed streams of research addressed to academics and practical communities as well as to decision-makers and policymakers in taking urgent action to be compliant with emerging legislative issues and to be accountable toward stakeholders in preventing climate change and combating environmental impacts.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 1","pages":"159-199"},"PeriodicalIF":3.1,"publicationDate":"2024-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142184399","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

Unfolding crowd-based accountability of a charity fund during the war 战争期间以人群为基础的慈善基金问责制的展开

IF 3.1

Financial Accountability & Management Pub Date : 2024-08-10 DOI: 10.1111/faam.12410

Valeriia Melnyk, Olga Iermolenko, Carolyn Cordery

{"title":"Unfolding crowd-based accountability of a charity fund during the war","authors":"Valeriia Melnyk, Olga Iermolenko, Carolyn Cordery","doi":"10.1111/faam.12410","DOIUrl":"10.1111/faam.12410","url":null,"abstract":"Charity organizations’ accountability is crucial for their work and existence, as these organizations depend on continuous public donations. Meeting the needs of all stakeholders places additional challenges on charities and forces them to use different ways/forms of accountability. Recently, social media (SM) has been extensively used for both charity fundraising and reporting/accountability. With few exceptions, the current literature describes this process as rather one-sided—where charity organizations pursue their agendas without engaging with or responding to crowds accessing their SM. This research uses netnographic and interview data to investigate how public SM engagement reconfigures a charity's accountability during wartime. We utilize the case of a significant Ukrainian charity fund that gathered over USD 110 million in donations in 2022 via SM to meet the needs of that country's army as well as victims of Russia's War in Ukraine. SM enabled crowds to question and critique the fund's accountability, generating a crowd-based accountability dialog which required the charity to respond. Consequently, the charity evolved dialogic accountability processes between the crowd, the fund and its celebrity founder, the latter playing a mediating role in the fund's dialog with the crowd. This study adds to the literature on online publics and crowd-based accountability as dialog. A particularly significant facet of this study concerns the highly sensitized context where, despite the exigencies faced, donors’ expectations of accountability remain high. Charity organizations, other nongovernmental organizations and governments can learn from this use of SM as a crowd-based accountability tool to enable real dialog during significant crises (in our case, Russia's War in Ukraine).","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 1","pages":"136-158"},"PeriodicalIF":3.1,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12410","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141937929","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

Tribute for Irvine Lapsley 悼念欧文-拉普斯莱

IF 3.1

Financial Accountability & Management Pub Date : 2024-07-17 DOI: 10.1111/faam.12405

引用次数: 0

Making sense of climate change in central government annual reports and accounts: A comparative case study between the United Kingdom and Norway 中央政府年度报告和账目中的气候变化问题：英国与挪威的比较案例研究

IF 3.1

Financial Accountability & Management Pub Date : 2024-07-17 DOI: 10.1111/faam.12409

Victoria C. Edgar, Elaine Stewart

引用次数: 0

Resilience and adaptation of third sector organizations (TSOs) during crisis situations: Insights from a West African economy 第三部门组织（TSOs）在危机情况下的复原力和适应力：西非经济体的启示

IF 3.1

Financial Accountability & Management Pub Date : 2024-07-04 DOI: 10.1111/faam.12408

Temitope Fagbemi, Oluwatoyin Dosumu, Rasheed Adigun, Franklin Nakpodia, Rilwan Sakariyahu

引用次数: 0

Drivers of sustainability reporting by local governments over time: A structured literature review 地方政府随时间推移进行可持续发展报告的驱动因素：结构化文献综述

IF 3.1

Financial Accountability & Management Pub Date : 2024-07-04 DOI: 10.1111/faam.12407

André Mol, Vera van Schie, Tjerk Budding

引用次数: 0

Local government enterprises climate action: An exploration of New Zealand container seaports’ climate-related disclosure practices 地方政府企业的气候行动：新西兰集装箱海港气候相关信息披露实践探索

IF 3.1

Financial Accountability & Management Pub Date : 2024-07-04 DOI: 10.1111/faam.12406

Dimu Ehalaiye, Olayinka Moses, Fawzi Laswad, Nives Botica Redmayne

{"title":"Local government enterprises climate action: An exploration of New Zealand container seaports’ climate-related disclosure practices","authors":"Dimu Ehalaiye, Olayinka Moses, Fawzi Laswad, Nives Botica Redmayne","doi":"10.1111/faam.12406","DOIUrl":"10.1111/faam.12406","url":null,"abstract":"This study examines voluntary climate-related disclosure practices among New Zealand (NZ) container seaports, in achieving Sustainable Development Goal 13 (SDG13) on climate action. Using a uniquely constructed Climate Change Disclosure Index (CCDI) and interviews, it assesses disclosure practices aligned with the Task Force on Climate-related Financial Disclosures (TCFD) framework. The CCDI results indicate a 20% average level of climate-related disclosures. Governance (36%) is the leading thematic area, whereas others track behind with limited disclosures among the sampled hybrid seaport entities. Evidence from the interviews reveals financial and legitimacy considerations, stakeholders, and community expectations, including forthcoming regulations, to be motivations for climate-related disclosures. However, technological limitations, Scope 3 measurement, and regulatory inconsistencies constrain progressive climate actions of these entities. The study emphasizes the need for adaptable approaches to climate change beyond policy mandates and contributes to our understanding of sustainability practices in public sector hybrid entities. The findings hold implications for SDG13 attainment and the development of climate-related accounting standards.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 1","pages":"60-88"},"PeriodicalIF":3.1,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12406","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141549510","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

A multicountry analysis of local government financial vulnerability during the 2020 pandemic considering systemic factors 考虑到系统性因素，对 2020 年大流行期间地方政府财政脆弱性的多国分析

IF 3.1

Financial Accountability & Management Pub Date : 2024-06-24 DOI: 10.1111/faam.12403

Emanuele Padovani, Silvia Iacuzzi, Jelena Poljasevic, Simone Valle de Souza

{"title":"A multicountry analysis of local government financial vulnerability during the 2020 pandemic considering systemic factors","authors":"Emanuele Padovani, Silvia Iacuzzi, Jelena Poljasevic, Simone Valle de Souza","doi":"10.1111/faam.12403","DOIUrl":"10.1111/faam.12403","url":null,"abstract":"The COVID-19 pandemic cut across geographical, sectorial, and policy boundaries and imposed difficult health, economic, and social challenges. Among many learnings, after the 2007–2008 global financial crisis and the austerity period that followed it, the economic and health crises forged by the COVID-19 pandemic in 2020 offer an important experience to make local governments (LGs) more financially resilient and ready to deal with similar shocks.This paper builds on a recent framework to investigate the impact of the first wave of the COVID-19 pandemic on LG financial vulnerability looking at both contingent and systemic aspects. It addresses the need for a multicountry perspective on the effects of the pandemic and responds to calls to test existing models. Seven countries were chosen to represent different administrative contexts and traditions to understand what factors impact the local level in a time of crisis. Results demonstrate that not only contingent aspects but also systemic factors and the initial level of financial vulnerability influenced the responses to the pandemic, confirming findings about the importance of initial conditions and “path dependency” by previous studies.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 1","pages":"42-59"},"PeriodicalIF":3.1,"publicationDate":"2024-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141549513","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

A value-based healthcare approach 基于价值的医疗保健方法

IF 3.1

Financial Accountability & Management Pub Date : 2024-06-07 DOI: 10.1111/faam.12402

Kristoffer Dahl Møberg, Margit Malmmose

{"title":"A value-based healthcare approach","authors":"Kristoffer Dahl Møberg, Margit Malmmose","doi":"10.1111/faam.12402","DOIUrl":"10.1111/faam.12402","url":null,"abstract":"This study explores the interpretations of a recently implemented value-based healthcare (VBHC) approach within a Danish healthcare region. We examine managerial perceptions of VBHC and how it seeks to balance quality and cost while incorporating patient perspectives. Our research involves interviews with hospital managers at different organizational levels, where we delve into their explanations of how they approach VBHC. Applying institutional logics, our case study reveals the complexities inherent in public healthcare management's understanding of integrating patient perspectives. We find that at the regional level, VBHC guidelines primarily emphasize quality indicators, suggesting a strategic focus on quality over finances due to the absence of cost guidelines. Consequently, we identify a unified accentuated willingness among managers to transcend the traditional focus on productivity associated with New Public Management. In this context, department managers highlight intuitive decision-making approaches and innovative initiatives, which are decoupled from cost information. This decoupling is attributed to a lack of financial expertise at the department level. These managers rely heavily on notions of appropriateness in their reflections on VBHC. On a department level, the term “value” is interpreted as representing the patient perspective, rather than being solely a monetary value of outcomes. Although the latter is often indirectly embedded in decision-making processes, we posit that nuanced aspects of decision-making and the collective logics mobilized at various levels of hospital management, particularly in relation to VBHC, remain underexplored areas in the accounting literature.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 1","pages":"19-41"},"PeriodicalIF":3.1,"publicationDate":"2024-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12402","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141375408","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

The slings and arrows of outrageous fortune: Exploring resilience in the third sector 暴发户的刀光剑影：探索第三部门的复原力

IF 3.1

Financial Accountability & Management Pub Date : 2024-06-03 DOI: 10.1111/faam.12400

Noel Hyndman, Irvine Lapsley, Mariannuziata Liguori

{"title":"The slings and arrows of outrageous fortune: Exploring resilience in the third sector","authors":"Noel Hyndman, Irvine Lapsley, Mariannuziata Liguori","doi":"10.1111/faam.12400","DOIUrl":"10.1111/faam.12400","url":null,"abstract":"This Special Issue is based on a selection of papers initially presented at the conference on “Resilience and the Third Sector” (Institute of Public Sector Accounting Research, University of Edinburgh, November 2022). The third sector is pervasive in most societies and makes a distinctive and widely-recognized contribution to the public good by building social capital, frequently affording a foundation for social cohesiveness. However, it is a fragile sector that is significantly affected by crises (the slings and arrows of outrageous fortune). These have the potential to curtail the capacity of third-sector organizations (TSOs) to deliver societal benefits and, in the most extreme cases, even threaten their survival. Given this, the resilience of TSOs (albeit this term has multiple layers and manifold meanings) is critical. This paper explores a range of connotations linked to third-sector resilience and explores contemporary evidence (including the papers in this Special Issue) as to how the sector identifies, manages, and learns from crises. In addition, it provides a brief outline research agenda as a basis for encouraging researchers to focus on resilience in TSOs and enhance knowledge. It is argued that more rigorous, evidence-based research of this nature has the potential to positively influence practice in the sector, as well as policy formulation by government and others who steer TSOs.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"40 3","pages":"247-259"},"PeriodicalIF":3.1,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12400","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141270123","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