Financial Accountability & Management最新文献

Cocreating Inclusion in Scottish Charity Governance: Toward a Dialogic Approach

IF 3.1

Financial Accountability & Management Pub Date : 2024-12-18 DOI: 10.1111/faam.12425

Vicky Lambert, Seemab Farooqi, William Jackson, Simona Scarparo

引用次数: 0

Dynamic Stakeholder Analysis Through Process Mapping 通过流程制图进行动态利益相关者分析

IF 3.1

Financial Accountability & Management Pub Date : 2024-11-09 DOI: 10.1111/faam.12422

Paul Rouse, Omid Sherkat, Winnie O'Grady

{"title":"Dynamic Stakeholder Analysis Through Process Mapping","authors":"Paul Rouse, Omid Sherkat, Winnie O'Grady","doi":"10.1111/faam.12422","DOIUrl":"https://doi.org/10.1111/faam.12422","url":null,"abstract":"<div>\u0000 \u0000 Identification of stakeholders and their importance is critical to the design of accountability and performance management systems. Conventional stakeholder analysis approaches provide a static view of stakeholders and overlook that accountability is a dynamic process encompassing multiple temporally separated (or distinct) stages. We approach stakeholder analysis from a process perspective to ensure a more complete identification of stakeholders and to capture the dynamic nature of stakeholder emergence, retirement, and changes in relative importance. We used a participatory action research methodology to investigate contracting services in a community health setting and employed process mapping to reveal contracting activities undertaken in sequential stages of Deming's Plan–Do–Check–Act (PDCA) cycle. Stakeholders engage at different stages with different activities of a process so that in multi-stage processes, stakeholder analysis needs to be repeated at each stage and is specific to each stage. Our use of the PDCA is broader than traditional applications and provides a suitable framework for a more complete identification of stakeholders across the entire process while aligning well with accountability and management control notions. The contribution is an approach that not only better identifies stakeholders but also recognizes the dynamics of multi-stage processes for stakeholder interest and influence. The recurring nature of many processes (such as contracting) implies that roles remain the same even if an organization is restructured so that process mapping will still identify roles and stakeholders. This approach can be used by other organizations to better identify stakeholders and their dynamics in the planning and delivery processes.\u0000 </div>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 2","pages":"398-418"},"PeriodicalIF":3.1,"publicationDate":"2024-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143801339","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

Calculative Practices Shaping the Global Accountability Forum for Climate Agenda

IF 3.1

Financial Accountability & Management Pub Date : 2024-11-03 DOI: 10.1111/faam.12419

Thiago Vitor Ferreira Soares, André Carlos Busanelli de Aquino

引用次数: 0

Sustainability and Performance Evaluation in Third Sector Partnerships: The Case of Turin Fast Track City

IF 3.1

Financial Accountability & Management Pub Date : 2024-11-03 DOI: 10.1111/faam.12421

Stefano Amelio, Patrizia Gazzola, Paolo Biancone, Valerio Brescia

引用次数: 0

Management Control Under Post-NPM: Replacing Performance Evaluation With Trust-Based Management

IF 3.1

Financial Accountability & Management Pub Date : 2024-10-24 DOI: 10.1111/faam.12420

Elin K. Funck

{"title":"Management Control Under Post-NPM: Replacing Performance Evaluation With Trust-Based Management","authors":"Elin K. Funck","doi":"10.1111/faam.12420","DOIUrl":"https://doi.org/10.1111/faam.12420","url":null,"abstract":"This article focuses on explaining management control under post-new public management (NPM). Drawing on the lessons from a case study, the article aims to advance the discussion of what post-NPM, as a new governance innovation, is and what problems practitioners encounter when they try to engage in post-NPM–oriented governance. The study reports the transformation of both management and control at the Swedish Public Employment Service Agency (PES) with the help of the framework of enabling and coercive control. The case study demonstrates how practitioners encountered problems when trying to balance enabling practices with hierarchical accountability. In the case of PES, the study shows how the organization failed to find this balance and how the problem with reduced hierarchical accountability gradually shifted the calculative practices and slowly reimposed performance measures, result-orientation, and hierarchical control. The article contributes to the contemporary public sector accounting discussion on how and to what extent we can move beyond NPM, both empirically by following a public organization's attempt to engage with post-NPM, and theoretically by theorizing post-NPM as a new government innovation and placing greater emphasis on how accounting practices need to adapt to a post-NPM–oriented governance.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 2","pages":"346-363"},"PeriodicalIF":3.1,"publicationDate":"2024-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12420","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143801930","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

Rankings and the Organizational-level Implementation of UN Sustainable Development Goals (SDGs): A Case Study

IF 3.1

Financial Accountability & Management Pub Date : 2024-10-20 DOI: 10.1111/faam.12418

Ibrahim Alhanaya, Ataur Belal, Florian Gebreiter

{"title":"Rankings and the Organizational-level Implementation of UN Sustainable Development Goals (SDGs): A Case Study","authors":"Ibrahim Alhanaya, Ataur Belal, Florian Gebreiter","doi":"10.1111/faam.12418","DOIUrl":"https://doi.org/10.1111/faam.12418","url":null,"abstract":"This article examines the organizational-level implementation of UN Sustainable Development Goals (SDGs) in higher education institutions, with a particular emphasis on the roles of rankings in this context. Drawing on translation theory and a case study of a Saudi Arabian university, the article shows that rankings played a central role in motivating our case organization to implement SDGs and in navigating the implementation process. The article moreover shows that the reliance of rankings on self-reported data allowed for gaming and manipulation, as the case organization was, for example, able to present politically compliant staff associations as evidence for trade union activity, and a segregated college for female students as evidence for the empowerment of women. The article, however, also argues that the flexibility this reliance on self-reported data affords higher education institutions can play a crucial role in adjusting the transnational SDG framework to the political, social, and institutional realities of the many different contexts in which it is implemented. Without this flexibility, the entire SDG framework, including the genuine sustainability advances it brought about, might have been rejected outright in the Saudi Arabian context.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 2","pages":"334-345"},"PeriodicalIF":3.1,"publicationDate":"2024-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12418","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143801611","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

Articulating the ‘How’ of Social Return on Investment: Foregrounding the Plural and Pluralizing Character of Its ‘Moments of Judgment’

IF 3.1

Financial Accountability & Management Pub Date : 2024-10-06 DOI: 10.1111/faam.12415

Rebecca Warren, David Carter, Jason Glynos, Savvas Voutyras

{"title":"Articulating the ‘How’ of Social Return on Investment: Foregrounding the Plural and Pluralizing Character of Its ‘Moments of Judgment’","authors":"Rebecca Warren, David Carter, Jason Glynos, Savvas Voutyras","doi":"10.1111/faam.12415","DOIUrl":"https://doi.org/10.1111/faam.12415","url":null,"abstract":"Social accounting practices attribute value to an organization's activities beyond traditional economic conceptions of success. In assessing the merit of such practices, we argue that it is helpful to extend our analytical focus beyond questions of what is evaluated and who evaluates to how valuations are performed. Social accounting literature has already explored a crucial aspect of the “how question,” emphasizing the need to widen stakeholder input and engage in agonistic democratic deliberation beyond applying technical expertise. We extend these insights by drawing attention to an important dimension of the how question that remains underexplored, namely, where such deliberation can or should be applied and explaining why this matters. In doing so, we disclose the complexity and messiness of social accounting processes, as well as their normative and political significance. We deploy political discourse theory to highlight the virtues of focusing on where value is constructed along the social accounting chain, illustrating our contribution with examples drawn from our experience conducting a Social Return on Investment (SROI) for a not-for-profit organization. We present and unpack key decision-junctures in the SROI process, demonstrating the plural and pluralizing character of these “moments of judgment” by showing how contestability and normativity enter the valuation process, aspects that are often obfuscated by an over-reliance on, and the rhetoric of, the technical aspects of quantification and monetization. By foregrounding the contingency and subjectivity embedded in valuation practices, we argue there is a need to navigate agonistically, deliberatively, and pragmatically their plural and complex character.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 2","pages":"320-333"},"PeriodicalIF":3.1,"publicationDate":"2024-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12415","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143801638","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

Management Control Shaping Dialogues: Attaching Differences and Reducing the Scope of Dialogs and Pluralism

IF 3.1

Financial Accountability & Management Pub Date : 2024-09-30 DOI: 10.1111/faam.12417

Kim Eriksson, Anneli Häyrén, Eva Wittbom

{"title":"Management Control Shaping Dialogues: Attaching Differences and Reducing the Scope of Dialogs and Pluralism","authors":"Kim Eriksson, Anneli Häyrén, Eva Wittbom","doi":"10.1111/faam.12417","DOIUrl":"https://doi.org/10.1111/faam.12417","url":null,"abstract":"In this article, we study how management control shapes dialogs among actors with different perspectives on the development of infrastructure in Sweden; that is, situations and events where management control “enters” dialogs and influences them. Building on agonistic pluralism and conducting a qualitative study, we identify two roles that management control has in shaping dialogs. One is that management controls attach differences to the dialog, and the other is that management reduces the scope of the dialog. These themes also highlight facilitating and shutting down pluralism and ideas of public value. This study contributes to the previous research that has called for taking pluralism seriously and exploring the role of management control in relation to public values, pluralism, and dialogs. This article provides an understanding of two roles that management control has in shaping dialogs: How ideas of different public values are facilitated and shut down, and how management control contributes to facilitating and shutting down pluralism.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 2","pages":"308-319"},"PeriodicalIF":3.1,"publicationDate":"2024-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12417","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143801733","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

Risk Management in the Public Sector: A Comparative Analysis of Central Government Settings in France, Germany, and Italy

IF 3.1

Financial Accountability & Management Pub Date : 2024-09-30 DOI: 10.1111/faam.12416

Léonard Gourbier, Silvia Iacuzzi, Emanuele Padovani, Iris Saliterer

{"title":"Risk Management in the Public Sector: A Comparative Analysis of Central Government Settings in France, Germany, and Italy","authors":"Léonard Gourbier, Silvia Iacuzzi, Emanuele Padovani, Iris Saliterer","doi":"10.1111/faam.12416","DOIUrl":"https://doi.org/10.1111/faam.12416","url":null,"abstract":"In recent years, public organizations have come under increasing pressure to implement comprehensive risk management (RM) systems that are based on international frameworks and standards. However, little is known about whether different countries have addressed this issue in their regulatory strategies and how they have done so. To address this gap, this study conducts a cross-country analysis and introduces and applies an analytical framework to compare the different RM approaches adopted by the central governments of France, Germany, and Italy. This comparison sheds light on the regulatory landscape in the three largest countries in the European Union and reveals the diverse RM frameworks with varying focuses, drivers, designs, and levels of integration. Although each country has unique nuances in its approaches, commonality is the primary perception of risk as a threat. This stance, although understandable in the context of financial risks, calls for a shift toward viewing risk as an opportunity, thus promoting a balanced approach that goes beyond mere compliance.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 2","pages":"293-307"},"PeriodicalIF":3.1,"publicationDate":"2024-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12416","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143801732","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

Formalization in Health Care: The Role of Hybrid Professionals 医疗保健的正规化：混合专业人员的作用

IF 3.1

Financial Accountability & Management Pub Date : 2024-09-28 DOI: 10.1111/faam.12414

Per Christian Ahlgren, Idun Garmo Mo, Kari Nyland

{"title":"Formalization in Health Care: The Role of Hybrid Professionals","authors":"Per Christian Ahlgren, Idun Garmo Mo, Kari Nyland","doi":"10.1111/faam.12414","DOIUrl":"https://doi.org/10.1111/faam.12414","url":null,"abstract":"<div>\u0000 \u0000 This article explores the introduction of a new formalized management control system (MCS) in a Norwegian municipal emergency care unit where formal control had previously been limited. We seek to understand how and why the formalized MCS came to be perceived as enabling by organizational members. In the process of formalization key, individuals emerge, as hybrid professionals, engaging in specific choices and actions in the design, implementation, and use of the formal MCS, founded in their efforts to balance the complexities of multiple logics. A key contribution is how hybrid professionals, through their practices of hybridization, become important mediators of the outcome of formalization. Beyond the design characteristics of MCS, the question of whether the system is perceived as enabling or coercive is, also, dependent upon the efforts of key individuals in balancing the complexity of multiple logics. Moreover, we observe how hybrids at different levels of the organization mutually engage in enabling hybrid practices throughout the process of formalization that appears critical for the outcome, suggesting that practices of hybridization in formalization are a collective endeavor rather than exclusively individual.\u0000 </div>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 2","pages":"274-292"},"PeriodicalIF":3.1,"publicationDate":"2024-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143801493","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