Financial Accountability & Management最新文献_第10页

Decision-making processes of public sector accounting reforms in India—Institutional perspectives 印度公共部门会计改革的决策过程——制度视角

IF 2.2

Financial Accountability & Management Pub Date : 2021-05-25 DOI: 10.1111/faam.12294

Sarada Rajeswari Krishnan

{"title":"Decision-making processes of public sector accounting reforms in India—Institutional perspectives","authors":"Sarada Rajeswari Krishnan","doi":"10.1111/faam.12294","DOIUrl":"https://doi.org/10.1111/faam.12294","url":null,"abstract":"While International Financial Reporting Standards (IFRS) convergence has been the face of the global accounting standardisation movement for the past few decades, accounting reforms in the public sector had started to gain momentum from the late 1990s. This paper examines the reasons for the adoption of public sector accrual accounting reforms in India. It explores the various sources of pressure influencing these reforms and the ways in which these pressures are balanced and addressed by key decisionmakers in the national and transnational contexts of an emerging economy like India. This study finds that demands for greater accountability from the public in the national context (demand pressures) as well as requests for greater transparency from international financial institutions in the transnational context (supply pressures) are two major sources of pressure that are balanced by the state in its quest for greater legitimacy. This is demonstrated through a triggering event such as political scandals evoking responses from the government to reinforce its weakened legitimacy by adopting public sector accounting reforms. Extant literature on public sector accounting reforms, mostly focuses on the phases where the standards are being actually implemented by the country. Studies exploring decision-making processes that lead to actual implementation of accrual accounting reforms are limited. This study contributes to existing literature by examining the decision-making process that ensues before the actual use of international standards in public sector accounting reforms and demonstrates the significant role that institutional influences play in defining such decision-making processes. The role of these institutional influences also draw attention to the probable disparities between rationales and actual reasons for government accounting reforms undertaken by developing countries.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":null,"pages":null},"PeriodicalIF":2.2,"publicationDate":"2021-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/faam.12294","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50154277","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: 9

Cash to accruals accounting in British central government: A journey through time 英国中央政府的现金应计项目会计：穿越时间的旅程

IF 2.2

Financial Accountability & Management Pub Date : 2021-05-19 DOI: 10.1111/faam.12295

John Richard Edwards

引用次数: 3

Case management systems and new routines in community organisations 社区组织的病例管理系统和新惯例

IF 2.2

Financial Accountability & Management Pub Date : 2021-05-17 DOI: 10.1111/faam.12297

Ogan Yigitbasioglu, Craig Furneaux, Sari Rossi

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引用次数: 2

Shaping cultural participation through social media 通过社交媒体塑造文化参与

IF 2.2

Financial Accountability & Management Pub Date : 2021-05-05 DOI: 10.1111/faam.12293

Michela Arnaboldi, Melisa L Diaz Lema

{"title":"Shaping cultural participation through social media","authors":"Michela Arnaboldi, Melisa L Diaz Lema","doi":"10.1111/faam.12293","DOIUrl":"10.1111/faam.12293","url":null,"abstract":"Thepublicsectorhasembracedauser-orientationparadigm, which has expanded through the open and democratic medium of social media. Although the potential of this digital technology and its visible outcomes have been analyzed in previous studies, there is virtually nothing on the complexity behind its implementation. This paper uses a case study involving three Italian museums to explore how social media strategy is shaped and enacted through their day-to-day business and activity. Museums are an ideal field for this kind of research because of the central role played by cultural participation and social media’s critical function in pursuing new audiences. The study reveals a deep change to practice, touching praxes and practitioner skills, and modi-fying strategies planned around the user’s approach, in the duality between authoritative and democratic voices. The findings disclose an emergent heterogeneity that is mapped along social media practices and the various associations linked to the praxes, opening the way for future studies concerned with the link between a user’s (traditional) physical experience on social media and the level of democracy in user engagement.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":null,"pages":null},"PeriodicalIF":2.2,"publicationDate":"2021-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/faam.12293","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75282591","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: 3

Perceived goal importance, knowledge and accessibility of performance information: Testing mediation and moderation effects on medical professionals’ achievement of performance targets1 感知目标重要性、绩效信息的知识和可及性：测试中介和调节对医疗专业人员绩效目标实现的影响1

IF 2.2

Financial Accountability & Management Pub Date : 2021-05-04 DOI: 10.1111/faam.12292

Antonella Cifalinò, Daniele Mascia, Gabriele Morandin, Emanuele Vendramini

{"title":"Perceived goal importance, knowledge and accessibility of performance information: Testing mediation and moderation effects on medical professionals’ achievement of performance targets1","authors":"Antonella Cifalinò, Daniele Mascia, Gabriele Morandin, Emanuele Vendramini","doi":"10.1111/faam.12292","DOIUrl":"https://doi.org/10.1111/faam.12292","url":null,"abstract":"This article contributes to prior accounting and public management research on performance measurement systems’ (PMSs) effectiveness in professional organisations, exploring how medical professionals’ perception regarding goal importance, knowledge of performance information, and accessibility of performance information affect their achievement of individual-level performance targets. The study draws on primary and secondary data from 128 Italian public healthcare professionals about their perceptions of performance information and their factual performance. The findings show that perceived goal importance is positively related to one's knowledge of individual and peer performance information; that this relation is positively moderated by perceived information accessibility, and that knowledge of individual (but not peer) performance information fully mediates the relation between perceived goal importance and achievement of individual-level performance targets.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":null,"pages":null},"PeriodicalIF":2.2,"publicationDate":"2021-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/faam.12292","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50131488","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: 2

The impact of management controls on public managers’ well-being 管理控制对公共管理人员福祉的影响

IF 2.2

Financial Accountability & Management Pub Date : 2021-05-02 DOI: 10.1111/faam.12290

Sven Siverbo

引用次数: 7

Financial Accountability & Management 财务问责与管理

IF 2.2

Financial Accountability & Management Pub Date : 2021-04-17 DOI: 10.1111/faam.12257

引用次数: 0

The future of the regulatory space in local government audit: A comparative study of the four countries of the United Kingdom 地方政府审计监管空间的未来:英国四个国家的比较研究

IF 2.2

Financial Accountability & Management Pub Date : 2021-04-08 DOI: 10.1111/faam.12291

Laurence Ferry, Thomas Ahrens

引用次数: 25

The sustainability shift: The role of calculative practices in strategy implementation 可持续性转变：计算实践在战略实施中的作用

IF 2.2

Financial Accountability & Management Pub Date : 2021-04-07 DOI: 10.1111/faam.12289

Sara Brorström

引用次数: 4

The impact of IPSAS adoption on corruption in developing countries 采用国际公共部门会计准则对发展中国家腐败的影响

IF 2.2

Financial Accountability & Management Pub Date : 2021-04-07 DOI: 10.1111/faam.12288

Vincent Tawiah

引用次数: 9