Financial Accountability & Management最新文献_第10页

Citizen-centered financial reporting translation: The preparers’ perspective 以公民为中心的财务报告翻译：编制者的视角

IF 2.2

Financial Accountability & Management Pub Date : 2021-06-03 DOI: 10.1111/faam.12298

Enrico Bracci, Lucia Biondi, Gustaf Kastberg

{"title":"Citizen-centered financial reporting translation: The preparers’ perspective","authors":"Enrico Bracci, Lucia Biondi, Gustaf Kastberg","doi":"10.1111/faam.12298","DOIUrl":"https://doi.org/10.1111/faam.12298","url":null,"abstract":"In recent years, the urge to make public sector organizations accountable has resulted in a wide range of citizen-centered financial reporting tools that aim to overcome the limits of traditional financial reporting. To date, the debate on these public accountability innovations has mainly focused on the reasons underpinning their adoption from the users’ perspective, while how preparers affect accountability in the process of constructing such documents is empirically less investigated. By drawing on Callon's concept of translation, this paper aims to analyze how the preparers of citizens-centered financial reports perceive and translate public accountability into practice. In fact, localized translation of public accounting innovation may reveal divergences and ambiguity inherent in the public accountability principles shaped by concurring actors, events, and technologies. The research is qualitative and interpretative, through a longitudinal case study in a municipality, observing the process of construction of a citizen-centered financial reporting tool (i.e., Popular Financial Reporting—PFR). The originality of the paper lies in its contribution to the debate about how public accountability tools are translated into practice by providing evidence of the dynamics that lead an organization along the implementation path. Our findings confirm that the output of the process is the result of the interaction of different networks of interest. Consequently, the final document may vary consistently from the initial project and the general principles of the framework followed.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"39 1","pages":"18-39"},"PeriodicalIF":2.2,"publicationDate":"2021-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/faam.12298","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50119181","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: 7

Public sector performance auditing in a political hegemony: A case study of Indonesia 政治霸权下的公共部门绩效审计——以印度尼西亚为例

IF 2.2

Financial Accountability & Management Pub Date : 2021-06-01 DOI: 10.1111/faam.12296

Sumiyana Sumiyana, Hendrian Hendrian, Kelum Jayasinghe, Chaminda Wijethilaka

{"title":"Public sector performance auditing in a political hegemony: A case study of Indonesia","authors":"Sumiyana Sumiyana, Hendrian Hendrian, Kelum Jayasinghe, Chaminda Wijethilaka","doi":"10.1111/faam.12296","DOIUrl":"https://doi.org/10.1111/faam.12296","url":null,"abstract":"Debate over public-sector auditors’ independence has focused largely on Western developed democracies. Drawing on Gramsci's theory of hegemony, this study explores how the political hegemony and ideology influence public-sector auditors’ independence and audit quality in a developing country, Indonesia. In contrast to the widely accepted belief that public-sector auditors’ independence is guaranteed by the legislature, this study argues that active intervention by the political hegemony undermines this independence and thus impairs audit quality. The study's document analysis and in-depth interviews conducted with technical controllers, supervisors and investigators at the Supreme Audit Institution in Indonesia reveal that the political hegemony and ideology influence auditors’ cognition. This study enhances understanding of how the political hegemony, supported by the imperium, ruling-class psychology and spheres of influence, substantially erodes auditors’ constitutive role, giving rise to concerns about value for taxpayers’ money and public-sector effectiveness and efficiency.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"39 4","pages":"691-714"},"PeriodicalIF":2.2,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/faam.12296","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50117731","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: 6

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":"39 1","pages":"167-194"},"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

{"title":"Case management systems and new routines in community organisations","authors":"Ogan Yigitbasioglu, Craig Furneaux, Sari Rossi","doi":"10.1111/faam.12297","DOIUrl":"10.1111/faam.12297","url":null,"abstract":"This multiple-case study examines the adoption of a case management system (CMS) across two community organisations in Australia using organizational routines as a theoretical lens. Both the adopters and the vendor were interviewed to explore how the CMS was instituted in the adopting organisations. Many of the concerns or problems associated with a CMS as reported in the literature were not supported in this study. Although the two cases differed significantly in terms of size and resources, the findings show that the adoption of CMS led to new ostensive and performative routines around data collection and service delivery in both organisations. This had implications for accountability and organisational learning. In particular, better access to data improved visibility and reporting on the provision of services and subsequently supported fundraising. This study also highlights some of the situational factors that facilitate or impede the transition to a CMS such as the critical role of the CMS administrator and the way the change is managed in adopting organisations. Overall, this study contributes to the discourse on CMS by providing some evidence to support a more nuanced view of CMS including as ‘systems of accountability’ or even a ‘necessity’ of the digital age rather than merely as ‘instruments of neoliberal policy’ and enablers of bureaucratisation of social work.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"39 1","pages":"216-236"},"PeriodicalIF":2.2,"publicationDate":"2021-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/faam.12297","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43656464","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

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":"38 2","pages":"299-321"},"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":"39 1","pages":"81-102"},"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

{"title":"The future of the regulatory space in local government audit: A comparative study of the four countries of the United Kingdom","authors":"Laurence Ferry, Thomas Ahrens","doi":"10.1111/faam.12291","DOIUrl":"10.1111/faam.12291","url":null,"abstract":"This paper compares audit regulatory space in local government between the U.K.’s four countries – England, Northern Ireland, Scotland, and Wales. It addresses current arrangements and practices, their historical background, and rationales for regulation in order to derive lessons for the future of public audit. It draws on the notion of regulatory space as extended through new audit spaces that specifically include public audit. The study is based on interviews with audit professionals and policy makers in each country, extensive documentation review, and observation. The comparison is structured by four themes: ‘Organisation and fragmentation’ concerns how the system is accredited and imbued with institutional capital. ‘Independence and competition’ addresses the independence of accounting firms and auditors, ‘audit scope’ reporting, and ‘inspection’ the assessments and rankings that have become part of public audit. The four countries exhibited similar emphasis on financial audit and reporting. They treated performance and fairness aspects differently.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"38 3","pages":"376-393"},"PeriodicalIF":2.2,"publicationDate":"2021-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/faam.12291","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45086613","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: 25