Financial Accountability & Management最新文献_第2页

Speaking truth to funders: Alternative accountabilities in the voluntary and community sector during the COVID-19 pandemic 向资助者说出真相：在 COVID-19 大流行期间志愿和社区部门的替代问责制

IF 3.1

Financial Accountability & Management Pub Date : 2024-05-20 DOI: 10.1111/faam.12394

Rebecca Warren, Jeremy Morales, Anne Steinhoff, Samantha Woodward

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引用次数: 0

New public financial management in liberal peacebuilding discourse: The Palestine–Israel conflict and the World Bank 自由建设和平论述中的新公共财政管理：巴以冲突与世界银行

IF 3.1

Financial Accountability & Management Pub Date : 2024-05-06 DOI: 10.1111/faam.12393

Dalia Alazzeh, Shahzad Uddin

{"title":"New public financial management in liberal peacebuilding discourse: The Palestine–Israel conflict and the World Bank","authors":"Dalia Alazzeh, Shahzad Uddin","doi":"10.1111/faam.12393","DOIUrl":"10.1111/faam.12393","url":null,"abstract":"This paper delves into the discursive recontextualization of new public financial management (NPFM) in the context of peacebuilding, reshaping the dynamics among the donor community, Israel, and the Palestinian Authority. Utilizing Fairclough's dialectical relational version of Critical Discourse Analysis (2003, 2013) as a methodological framework, we extend the NPFM literature by broadening our understanding of how diverse discourses—particularly NPFM rooted in neoliberalism and peacebuilding—are brought together in a specific relationship for the purpose of transmission. In addition, this study advances our comprehension of the dialogic nature of NPFM, exploring the extent to which other voices are represented, excluded, or suppressed in the examined texts. The paper sheds light on the role of international agencies, exemplified by the World Bank, in transposing development discourses—a theme explored in previous research. Furthermore, we contribute to the literature by highlighting that the peacebuilding context serves as a space for influential actors, such as donor agencies, to exert their influence.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":null,"pages":null},"PeriodicalIF":3.1,"publicationDate":"2024-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12393","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140889636","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

Regulatory responses to build charity financial resilience: “Tow Truck” or “Guardian Angel”? 建立慈善财务复原力的监管对策："拖车 "还是 "守护天使"？

IF 3.1

Financial Accountability & Management Pub Date : 2024-04-22 DOI: 10.1111/faam.12392

Carolyn Cordery, David Yates

{"title":"Regulatory responses to build charity financial resilience: “Tow Truck” or “Guardian Angel”?","authors":"Carolyn Cordery, David Yates","doi":"10.1111/faam.12392","DOIUrl":"10.1111/faam.12392","url":null,"abstract":"Charity regulation is increasing internationally, leading to divergent views on what might constitute “better regulation.” The purpose of a charity regulator and appropriate regulation may also be contested. Many modern charity regulators are required to maintain public trust and confidence in charities in order to bolster ongoing charity support from funders and the donating public. Nevertheless, public trust and confidence is precarious. At its nadir, in England and Wales “the person in the street” was deemed more trustworthy than charities, with donations diminishing in the current environment and the charity sector close to crisis. Further, charities contribute to crises when they incite negative media interest in their operations, fail to comply with regulatory filing deadlines, and/or manipulate their accounts. Charity regulators must maintain legitimacy within a changing regulatory space, despite often being resource-constrained themselves. Yet, some suggest regulators could “do more” to increase sector-wide resilience and to increase public trust and confidence. Hence, this raises the question of how charities should be regulated and whether (and how) a regulator could build resilience. We depict charity-sector crises as a vehicular incident and ponder: should the regulator act as a “Guardian Angel” to prevent crises through interventions to build and maintain sectoral resilience, or should it appear postincident as a “Tow Truck” to clear the road for other traffic through closely bounded regulatory action focused on sanctions and deregistration. We address this question by analyzing publicly available regulatory data from the Charity Commission of England and Wales and semistructured interviews, which provide additional “behind the scenes” depth to our analysis and findings. We contribute to literature on charity regulation and expected regulatory responsibilities within a confined but permeable regulatory space.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":null,"pages":null},"PeriodicalIF":3.1,"publicationDate":"2024-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12392","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140676653","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 role of digital technologies in public sector coproduction and co-creation: A structured literature review 数字技术在公共部门共同生产和共同创造中的作用：结构化文献综述

IF 3.1

Financial Accountability & Management Pub Date : 2024-03-29 DOI: 10.1111/faam.12391

Rubens Pauluzzo, Paolo Fedele, Irina Dokalskaya, Andrea Garlatti

引用次数: 0

Governance and efficiency in Chinese foundations 中国基金会的管理与效率

IF 3.1

Financial Accountability & Management Pub Date : 2024-03-07 DOI: 10.1111/faam.12390

Zheyu Lu, Zoey, Yuyu Zhang, Alexandra Williamson

引用次数: 0

Can social enterprises achieve resilience and at what price? 社会企业能否实现复原力？

IF 3.1

Financial Accountability & Management Pub Date : 2024-02-15 DOI: 10.1111/faam.12389

Edwina Y. Zhu

引用次数: 0

Power dynamics in Australian public sector accounting reform: A Machiavellian interpretation 澳大利亚公共部门会计改革中的权力动态：马基雅维利式的解释

IF 3.1

Financial Accountability & Management Pub Date : 2024-01-31 DOI: 10.1111/faam.12388

Ching Chau

{"title":"Power dynamics in Australian public sector accounting reform: A Machiavellian interpretation","authors":"Ching Chau","doi":"10.1111/faam.12388","DOIUrl":"10.1111/faam.12388","url":null,"abstract":"During the era of New Public Management from the 1970s to the 1990s, government accountability in Australia underwent a significant transformation from compliance to performance evaluation. This change underscores a Machiavellian interpretation presented in this paper, emphasizing the politicized and power-driven nature of public sector accounting reforms. The Australian Government employed a commercial accounting model to legitimize these reforms, leveraging Machiavellian principles to strengthen political power. Despite the accounting profession's role in legitimizing public sector financial reporting, its control over Australian accounting standard setting diminished. The new public sector accountability framework allowed the shifting of blame to the profession when problems arose. An analysis of the New South Wales Government's journey through the reform, from embracing accrual accounting to rejecting heritage assets measurement and applauding fair value, illustrates the complex interplay between self-interest and the protection of public interest. The Australian Government strategically enlisted the support of the outer fringe accounting profession and successfully instituted reforms premised on the principle of public accountability and liberty for Australian society. Once the reformer's goals were achieved, the facilitating elites found themselves marginalized from the bureaucratic group and power reclaimed deftly to the Government with CLERP reforms paving the way for the adoption of International Financial Reporting Standards. This shift exemplifies Machiavelli's perspective, where liberty is used as a means to garner public support and ultimately attain power, a strategy that continues to hold validity in contemporary political contexts.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":null,"pages":null},"PeriodicalIF":3.1,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140471753","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

Charities and resilience: From austerity to COVID-19 慈善机构与复原力：从紧缩到 COVID-19

IF 3.1

Financial Accountability & Management Pub Date : 2024-01-24 DOI: 10.1111/faam.12387

Vicky Lambert, Audrey Paterson

{"title":"Charities and resilience: From austerity to COVID-19","authors":"Vicky Lambert, Audrey Paterson","doi":"10.1111/faam.12387","DOIUrl":"10.1111/faam.12387","url":null,"abstract":"Understanding how charities have survived, and sometimes thrived, in the face of crisis has given rise to an increased interest in the resilience of these organizations. Research on dealing with uncertainty and crisis situations notes the ability to adapt as a critical resilience component (Siders, 2019). However, resilience and adaptive capacity in the charity sector are under-researched areas. This paper contributes to filling this gap by investigating two midsized Scottish charitable organizations that have weathered two significant crises: austerity as a result of the financial crisis of 2008 and the COVID-19 pandemic. The study findings enhance resilience research by shedding light on the processes, actions and collaborations that facilitate resilience, and the importance of adaptive capacity in response to crisis. Two distinct approaches to resilience were identified: (1) a strategic approach to resilience, where the charity thrived in the face of crisis and demonstrated high levels of adaptive capacity, and (2) a pragmatic approach, where resilience equated to survival, adaptive capacity was low and, as a result, growth was limited.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":null,"pages":null},"PeriodicalIF":3.1,"publicationDate":"2024-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12387","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139585707","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

Reproduction of efficiency through management accounting practices: Socio-economic, environmental, and human consequences of NPM reforms 通过管理会计实践提高效率：国家预防机制改革对社会经济、环境和人类的影响

IF 3.1

Financial Accountability & Management Pub Date : 2023-12-26 DOI: 10.1111/faam.12386

Claudia Barrios-Álvarez, Pawan Adhikari, Ekililu Salifu, Alina Gómez-Mejía, Ximena Giraldo-Villano

{"title":"Reproduction of efficiency through management accounting practices: Socio-economic, environmental, and human consequences of NPM reforms","authors":"Claudia Barrios-Álvarez, Pawan Adhikari, Ekililu Salifu, Alina Gómez-Mejía, Ximena Giraldo-Villano","doi":"10.1111/faam.12386","DOIUrl":"10.1111/faam.12386","url":null,"abstract":"Using Giddens (1984) structuration theory (ST), in this paper we illustrate how the efficiency-driven approaches adopted by a large stated-owned public company in Latin America (Latin American Multiutility Conglomerate [LAMC]) implicitly resulted in triggering a dam disaster with far-reaching socio-economic, environmental, and human consequences. Data for the study were derived through document analysis and conducting unstructured, semi-structured, and email interviews. Our findings show that the internalization of efficiency as a corporate value at LAMC was further rationalized through the adoption of new public management (NPM)-based management accounting practices (MAPs) embedded within the market-led development approach. These MAPs connected agencies and structures in a dialectic way and continued reproducing efficiency through day-to-day operations and by enabling the company to champion itself as a successful NPM adopter. However, throughout this process, the socio-environmental and human costs relating to “the dam project” were overlooked, making the disaster inevitable. The paper questions the market-led development approach, and NPM-based MAPs, and calls for further empirical work delineating how MAPs can be implicated in public value creation and promoting publicness in emerging economies. Such work is of paramount importance not only to prevent the “unexpected and unwanted effects of public sector accounting” under NPM and market-led development but also to save the lives and livelihoods of poor and vulnerable community members in emerging economies.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":null,"pages":null},"PeriodicalIF":3.1,"publicationDate":"2023-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12386","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139051554","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

Exploring publicness as social practice: An analysis on social support within an emerging economy 探索作为社会实践的公共性：新兴经济体的社会支持分析

IF 3.1

Financial Accountability & Management Pub Date : 2023-12-23 DOI: 10.1111/faam.12385

Ebru Tekin Bilbil, Cemil Eren Fırtın, Ozge Zihnioğlu, Enrico Bracci

{"title":"Exploring publicness as social practice: An analysis on social support within an emerging economy","authors":"Ebru Tekin Bilbil, Cemil Eren Fırtın, Ozge Zihnioğlu, Enrico Bracci","doi":"10.1111/faam.12385","DOIUrl":"10.1111/faam.12385","url":null,"abstract":"By utilizing the concepts of field, habitus, and capital inherited from Bourdieu, this study explores publicness as a social practice. In doing this, the paper problematizes publicness concerning accountability and public value and empirically explores the organization of social support delivery in Istanbul. We posit our research question: In what manners does publicness open up a space for collaboration and convergence in relation to accountability? The data gathering and analysis follow a qualitative methodology. We found different forms of publicness under three different conditionalities: (1) publicness as political authority based on hierarchization and centralization; (2) publicness as competing positions produced by diverse actors and their diverse positions taken beyond hierarchical relations; (3) publicness as social inclusion and diversity that is all-embracing by employing more inclusive practices. Publicness relationally unfolds public value with and among formal rules, voluntary practices, and networks. By delving into constitutive elements of practice—symbolic capital and habitus—engaging in the field struggles of redefining and owning publicness, the paper goes beyond the conventional dichotomy of normative versus empirical conceptualizations of publicness and instead differentiates among distinct forms of publicness in different conditionalities and contributes to the literature by bridging publicness and accountability habitus.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":null,"pages":null},"PeriodicalIF":3.1,"publicationDate":"2023-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12385","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139029434","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