Financial Accountability & Management最新文献

Accountability That Keeps on Giving: Open Issues in the Delivery of Public Services 不断给予的问责制：公共服务提供中的公开问题

IF 2.3

Financial Accountability & Management Pub Date : 2026-10-09 Epub Date: 2026-05-29 DOI: 10.1111/faam.70042

Richard Baylis, Lynn Bradley, Dennis De Widt, Florian Gebreiter, Noel Hyndman, Mariannunziata Liguori, Jing Liu, Silvia Pazzi, Anne Stafford, David Yates

引用次数: 0

Financial Accountability & Management 40 Years: Have We Moved Forward or Are We Stuck in the Same Place? 财务问责与管理40年：我们是在进步还是停滞不前？

IF 2.3

Financial Accountability & Management Pub Date : 2026-10-09 Epub Date: 2026-05-15 DOI: 10.1111/faam.70039

Maria Mårtensson

引用次数: 0

Leadership and Accountability in Faith-Based Institutions: Evidence From UK Mosques 基于信仰的机构的领导和问责：来自英国清真寺的证据

IF 2.3

Financial Accountability & Management Pub Date : 2026-10-09 Epub Date: 2026-05-15 DOI: 10.1111/faam.70038

Umair Riaz, Anwar Halari, Bruce Burton, Theresa Dunne

{"title":"Leadership and Accountability in Faith-Based Institutions: Evidence From UK Mosques","authors":"Umair Riaz, Anwar Halari, Bruce Burton, Theresa Dunne","doi":"10.1111/faam.70038","DOIUrl":"https://doi.org/10.1111/faam.70038","url":null,"abstract":"<p>This study investigates accountability in religious institutions on the basis of evidence obtained from interviews with relevant parties in UK mosques. We mobilize prior theoretical contention regarding servant leadership and constraints on personal accountability to expose perceptions of seriously deficient discharge outcomes. In particular, we argue that a need exists for clear accountability boundaries in faith-based institutions, ideally founded on spiritual morality. Such a development would address the problems caused by the undefined nature of the responsibilities that mosque managers face, which, we argue, may be causing a reluctance among those individuals with ethical propensities to put themselves forward as leaders. We suggest that this outcome represents a form of adverse selection where individuals with self-serving inclinations—unlike their more ethically minded counterparts—are able to disregard the expectations placed upon them, with the result that they can often be found in charge of the institutions concerned. This conclusion supports the perspective of Messner and others that a meaningful degree of personal accountability is unrealistic when discharge demands are excessive and inexhaustible.</p>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 4","pages":"505-523"},"PeriodicalIF":2.3,"publicationDate":"2026-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.70038","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149146603","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

Strategic Planning for Economic Development Under Pressures: Insights From French “Intercommunalities” 压力下的经济发展战略规划：来自法国“跨社区”的启示

IF 2.3

Financial Accountability & Management Pub Date : 2026-10-09 Epub Date: 2026-06-18 DOI: 10.1111/faam.70043

Hamza Brakrim, Kousay Abid

{"title":"Strategic Planning for Economic Development Under Pressures: Insights From French “Intercommunalities”","authors":"Hamza Brakrim, Kousay Abid","doi":"10.1111/faam.70043","DOIUrl":"https://doi.org/10.1111/faam.70043","url":null,"abstract":"<div>\u0000 \u0000 <p>Strategic planning in public organizations has been extensively studied, yet research remains theoretically fragmented regarding how strategic planning processes vary across institutional contexts and how they connect to accountability mechanisms. This gap is particularly acute in regulated systems, that is, France, where strategic planning operates under a dynamic institutional context that differs markedly from the Anglo-Saxon or Scandinavian contexts dominating the literature. This study examines how French intercommunalities formulate economic development strategies under institutional pressures and how strategic planning is articulated with accountability. Drawing on institutional theory as an analytical lens, we conducted a qualitative multiple case study of four French intercommunalities through 21 semi-structured interviews and documentary analysis. Our findings point to three main insights. First, we identify hybrid strategic planning configurations that combine rational and collaborative approaches, revealing that hybridity is not uniform but varies along a continuum from formalized to participatory configurations. Second, our findings indicate that strategic planning functions as a dual accountability architecture combining two forms, namely, external public accountability and intraorganizational accountability. Third, the study demonstrates that institutional pressures, that is, coercive, normative, and mimetic, produce uniform effects on the structure of accountability architecture but differentiated effects on strategic planning configurations. We offer an integrative framework and respond to calls for examining strategic planning beyond dominant Anglo-Saxon paradigms.</p>\u0000 </div>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 4","pages":"562-579"},"PeriodicalIF":2.3,"publicationDate":"2026-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149146313","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

Municipal Secession and Transfer Incentives in Brazil 巴西的市政分离和转移激励

IF 2.3

Financial Accountability & Management Pub Date : 2026-10-09 Epub Date: 2026-05-31 DOI: 10.1111/faam.70040

Tatiana de Oliveira Mota, João-Pedro Ferreira, Ricardo Corrêa Gomes

{"title":"Municipal Secession and Transfer Incentives in Brazil","authors":"Tatiana de Oliveira Mota, João-Pedro Ferreira, Ricardo Corrêa Gomes","doi":"10.1111/faam.70040","DOIUrl":"https://doi.org/10.1111/faam.70040","url":null,"abstract":"<div>\u0000 \u0000 <p>The optimal number of subnational units within a country remains a debated issue, with no clear theoretical or empirical consensus. Institutional incentives often drive the expansion or reduction of jurisdictions for political, fiscal, or administrative purposes. This article investigates whether the design of Brazil's Municipal Participation Fund (FPM) encourages municipal secession through its transfer formula. We analyze rent-seeking behavior, where actors engage in secession to access guaranteed transfers, and the flypaper effect, where transfers stimulate more spending than equivalent own revenues. Using multiple data sources, counterfactual simulations, and econometric analysis, we demonstrate that post-1988 municipalities are typically smaller, more reliant on transfers, and allocate a larger share of spending to institutional operations rather than service delivery. Fragmentation can also be fiscally counterproductive at the state level, as extensive secessions reduce eligibility for the FPM-Reserva, whereas the flypaper effect remains stronger in newer jurisdictions, sustaining pressures to expand transfer shares. Together, these findings strengthen the case for reforming FPM allocation rules.</p>\u0000 </div>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 4","pages":"528-546"},"PeriodicalIF":2.3,"publicationDate":"2026-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149146899","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

Unpacking the Emergence of Unqualified Audit Opinions as Quasi-Accountability in Indonesian Public Sector 印尼公共部门不确定审计意见的准问责机制探析

IF 2.3

Financial Accountability & Management Pub Date : 2026-10-09 Epub Date: 2026-06-03 DOI: 10.1111/faam.70041

Muhammad Ikbal Abdullah, Haryono Pasang Kamase, Harun Harun

{"title":"Unpacking the Emergence of Unqualified Audit Opinions as Quasi-Accountability in Indonesian Public Sector","authors":"Muhammad Ikbal Abdullah, Haryono Pasang Kamase, Harun Harun","doi":"10.1111/faam.70041","DOIUrl":"https://doi.org/10.1111/faam.70041","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines how public sector audit opinions, particularly unqualified audit opinions (UAOs), are produced and used within specific local governments in Indonesia. Employing a qualitative methodology, the study draws on documentary sources, including laws and regulations governing public sector auditing in Indonesia, supplemented by media reports and interviews with auditors and other relevant stakeholders across five local governments. Although UAOs for local governments have increased, this does not necessarily signify stronger substantive accountability. Rather, although they may reflect enhanced procedural compliance and financial reporting quality, their proliferation more accurately demonstrates how audit opinions are mobilized to support broader public claims about integrity and anti-corruption. We also identify that government auditors emerge as strategic actors, navigating environmental expectations while managing their own institutional and personal risks. This study deepens understanding of the complex and dynamic contexts shaping auditors’ roles in an emerging economy such as Indonesia, where enduring nepotism, corruption, and patronage across government institutions constrain reform effectiveness and reproduce quasi-accountable governance. This study contributes by theorizing quasi-accountability as a systemic condition in which formally credible audit opinions can sustain the appearance of accountability despite unresolved control weaknesses and corruption risks.</p>\u0000 </div>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 4","pages":"547-561"},"PeriodicalIF":2.3,"publicationDate":"2026-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149145650","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 Politics of (E)valuation in Community Projects: Creating a Living Impact Methodology to Pluralize Accountability and Center Lived Experience 社区项目(E)评估的政治：创造一种生活影响方法论，以多元化问责制和中心生活体验

IF 2.3

Financial Accountability & Management Pub Date : 2026-10-09 Epub Date: 2026-04-28 DOI: 10.1111/faam.70036

Rebecca Warren, Christopher Cunningham, Lewis Smith

{"title":"The Politics of (E)valuation in Community Projects: Creating a Living Impact Methodology to Pluralize Accountability and Center Lived Experience","authors":"Rebecca Warren, Christopher Cunningham, Lewis Smith","doi":"10.1111/faam.70036","DOIUrl":"https://doi.org/10.1111/faam.70036","url":null,"abstract":"<p>Increasingly, community-based organizations (CBOs) that have a social impact are required to evidence their impact through accountability and evaluation methods that are complex and inappropriate for their specific context. In response to this challenge, we offer a participatory approach to social return on investment (SROI), which builds on a participant's own self-narration of their past and their lived experience of engaging with the CBO. To do this, we draw upon participatory action research and oral history methodologies in combination with social value methodologies to refocus evaluation and accountability on the impact experienced by those in the community. By engaging in a tripartite approach—which we name the Living Impact Methodology—we are able to show the social impact of transformative projects, beyond what would usually be captured in accounting and accountability, shifting the way that CBOs engage with SROI evaluation. By engaging with community members in the process of transformative accountability, we demonstrate a methodological approach that academics can use to work with CBOs to pluralize and democratize forms of accounting and accountability in the evaluation and monitoring of community impact projects.</p>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 4","pages":"491-504"},"PeriodicalIF":2.3,"publicationDate":"2026-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.70036","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149146659","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

Navigating Inter-Municipal Collaboration Challenges: ‘In-Tensions’ in Shared Service Center and Joint Venture Arrangements 应对城市间合作挑战：共享服务中心和合资企业安排中的“紧张关系”

IF 2.3

Financial Accountability & Management Pub Date : 2026-07-07 Epub Date: 2026-01-30 DOI: 10.1111/faam.70029

Isabell Meltzer, Gustaf Kastberg Weichselberger

{"title":"Navigating Inter-Municipal Collaboration Challenges: ‘In-Tensions’ in Shared Service Center and Joint Venture Arrangements","authors":"Isabell Meltzer, Gustaf Kastberg Weichselberger","doi":"10.1111/faam.70029","DOIUrl":"https://doi.org/10.1111/faam.70029","url":null,"abstract":"<p>Municipal collaborations such as shared service centers and joint ventures are widely promoted as ways to strengthen local service capacity. Yet they often develop in uneven and sometimes unstable ways. This paper examines why arrangements built on similar institutional promises take such different trajectories in practice. Drawing on a qualitative study of five inter-municipal collaborations, we analyze how tensions emerge and persist through processes of framing, entanglement, disentanglement, and overflow. We identify three recurrent in-tensions—strategic, governance, and service—that illustrate how collaborative work is continually pulled between competing concerns and expectations. Rather than viewing difficulties as implementation failures, we show that instability is an inherent feature of collaborative organizing, arising from the ongoing effort to balance autonomy with interdependence across multiple principals, operative units, and service users. The paper contributes a practice-oriented explanation of why inter-municipal collaboration often remains fragile and highlights how persistent tensions shape the possibilities for sustaining joint arrangements over time.</p>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 3","pages":"363-374"},"PeriodicalIF":2.3,"publicationDate":"2026-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.70029","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148522873","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

Perception of Performance Measurement Systems: The Case of Control Rooms Implemented in Health Organizations 绩效测量系统的感知：在卫生组织中实施控制室的案例

IF 2.3

Financial Accountability & Management Pub Date : 2026-07-07 Epub Date: 2026-03-15 DOI: 10.1111/faam.70034

Émilie Portelance, Claude Laurin, Sophie Tessier

{"title":"Perception of Performance Measurement Systems: The Case of Control Rooms Implemented in Health Organizations","authors":"Émilie Portelance, Claude Laurin, Sophie Tessier","doi":"10.1111/faam.70034","DOIUrl":"https://doi.org/10.1111/faam.70034","url":null,"abstract":"<p>This study examines the perception of control rooms, a performance measurement system (PMS) derived from Lean management adopted in Québec's public sector. Our main objective is to understand how managers perceive this new PMS within a context of existing accountability controls. Drawing on the enabling control framework to conceptualize managers’ perceptions throughout the PMS's development process and subsequent ongoing use, a case study was conducted in two large healthcare organizations. The findings show that, despite initial skepticism due to existing accountability controls and top‑down imposition, managers in Quebec's public health sector came to perceive control rooms as a useful PMS for continuous improvement. Managers resolved the tensions resulting from the cohabitation of both types of control by rationalizing the need for accountability and by integrating the two controls. The study contributes to our understanding of PMSs adoption in the public sector literature by focusing on perception rather than the impact on performance. Specifically, it supports the idea that perceptions evolved over time and that an enabling development process fosters users’ appropriation process of the new PMS. Moreover, we document that PMSs for continuous improvement and for hierarchical controls can complement each other.</p>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 3","pages":"412-426"},"PeriodicalIF":2.3,"publicationDate":"2026-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.70034","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148533548","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 Challenge of European AI Risk Management: An Iron Cage for Water? 欧洲人工智能风险管理的挑战：水的铁笼？

IF 2.3

Financial Accountability & Management Pub Date : 2026-07-07 Epub Date: 2025-12-22 DOI: 10.1111/faam.70025

Michela Arnaboldi, Lee Parker

{"title":"The Challenge of European AI Risk Management: An Iron Cage for Water?","authors":"Michela Arnaboldi, Lee Parker","doi":"10.1111/faam.70025","DOIUrl":"https://doi.org/10.1111/faam.70025","url":null,"abstract":"<div>\u0000 \u0000 <p>The European Union recently approved and adopted a new regulation for artificial intelligence (AI) that represents a watershed approach. It is the first regulation valid for all Member States, also affecting providers of AI operating outside Europe but providing AI services/applications for the EU market. The regulation, to be adopted within 2 years by the Member States, outlines a new regulatory apparatus based on a risk management approach, with high-level principles such as human centricity, and at the same time, very specific technical requirements to manage future risks. However, AI applications are malleable and evolving. Moreover, an original AI application can be taken and used to build another application, thereby continually expanding AI tools and reach. In this article, we focus on the challenges for the public sector, ostensibly the orchestrator of regulatory apparatus implementation proceeding at the time of this article. This article's specific focus is on risk management and the emergence of another malleable concept—trustworthiness. It offers insights and guidance for public sector researchers and policymakers, highlighting the distinctive characteristics of AI and the European AI Act and warning of the danger that the apparatus could become an iron cage of specific requirements that fail to contain AI, which can behave like water unconstrained by a regulatory iron cage.</p>\u0000 </div>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 3","pages":"479-485"},"PeriodicalIF":2.3,"publicationDate":"2026-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148534216","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