Financial Accountability & Management最新文献_第2页

Exploring Sustainable Public Procurement Through Regulatory Conversations 通过监管对话探索可持续公共采购

IF 3.1

Financial Accountability & Management Pub Date : 2024-09-28 DOI: 10.1111/faam.12412

Cristian Lagström, Emma Ek Österberg

{"title":"Exploring Sustainable Public Procurement Through Regulatory Conversations","authors":"Cristian Lagström, Emma Ek Österberg","doi":"10.1111/faam.12412","DOIUrl":"https://doi.org/10.1111/faam.12412","url":null,"abstract":"This article responds to calls for research on public financial management for sustainable development by exploring sustainable public procurement (SPP), a demand-side policy tool that is claimed to have great potential. Borrowing from socio-legal studies, we use the concept of regulatory conversations to explore continuous communicative interactions and interpretations related to SPP in Sweden. Drawing on a dataset consisting of policy documents, referral responses, and media articles, our analysis indicates that strong first-order linkages between sustainability and procurement have been created over time. However, the analysis illustrates how strong linkages trigger second-order linkages, that is, new contestations over the operationalization of SPP as the level of concretization increases and the prioritization of goals and values is made possible. Additionally, we extend the existing literature by applying the concept of regulatory conversations to the domain of public financial management. In doing so, we illuminate the inherently deliberative nature of regulation. Through this interdisciplinary approach, we offer a fresh perspective on the mechanisms that support SPP.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 2","pages":"247-261"},"PeriodicalIF":3.1,"publicationDate":"2024-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12412","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143801492","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

Making Sense of the Internal Audit Function: Toward Internal Controls Integration and Organizational Learning 厘清内部审计职能：内部控制整合与组织学习

IF 3.1

Financial Accountability & Management Pub Date : 2024-09-28 DOI: 10.1111/faam.12413

Elena Cantù, Cecilia Langella, Ilaria Elisa Vannini

{"title":"Making Sense of the Internal Audit Function: Toward Internal Controls Integration and Organizational Learning","authors":"Elena Cantù, Cecilia Langella, Ilaria Elisa Vannini","doi":"10.1111/faam.12413","DOIUrl":"https://doi.org/10.1111/faam.12413","url":null,"abstract":"The purpose of this article is to contribute to the ongoing debate on the internal audit function in the public sector, by discussing the role that this function can play in addressing the following issues: (i) the complex and fragmented structure of internal control systems resulting from the progressive layering of multiple audit bodies and assurance providers with different standards and tools, and possible overlapping competences and activities, and (ii) the emphasis of internal controls on monitoring, which has become an end in itself, with no attention to value creation. To this end, the article examines the evidence from a research project aimed at improving the internal control system of public healthcare organizations in an Italian region (i.e., Emilia-Romagna) that has long since reflected on public audit issues. Findings shed light on the activities and tools developed and implemented by the regional audit team and the internal auditors. The article provides some significant research contribution in that, drawing on the theoretical lens provided by Miller and Power, it reveals how the internal audit function can improve integration and coordination within the internal control system and foster a risk management culture that enables organizational learning.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 2","pages":"262-273"},"PeriodicalIF":3.1,"publicationDate":"2024-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12413","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143801494","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

Environmental reporting in public sector organizations: A review of literature for the future paths of research 公共部门组织的环境报告：未来研究方向的文献综述

IF 3.1

Financial Accountability & Management Pub Date : 2024-08-28 DOI: 10.1111/faam.12411

Francesca Cappellieri, Rosa Lombardi, Michele Pizzo, Rosa Vinciguerra

{"title":"Environmental reporting in public sector organizations: A review of literature for the future paths of research","authors":"Francesca Cappellieri, Rosa Lombardi, Michele Pizzo, Rosa Vinciguerra","doi":"10.1111/faam.12411","DOIUrl":"10.1111/faam.12411","url":null,"abstract":"This article aims to determine a comprehensive resume of environmental reporting (ER) in the public sector recognizing its role in achieving the environmental sustainable development goals (SDGs). A structured literature review was conducted by content and bibliometric analysis as well as applying the analytical framework by Manes Rossi et al. (2020) to draft the state-of-the-art of ER in public sector organizations and link them to the environmental SDG targets. The analysis develops insights and critical reflections on emerging research areas related to biodiversity disclosure, climate change, and carbon emission disclosure, including ER from a general perspective in the public sector and identifies future research paths that deserve in-depth-investigation. The originality of our study derives from the proposal of a set of renewed streams of research addressed to academics and practical communities as well as to decision-makers and policymakers in taking urgent action to be compliant with emerging legislative issues and to be accountable toward stakeholders in preventing climate change and combating environmental impacts.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 1","pages":"159-199"},"PeriodicalIF":3.1,"publicationDate":"2024-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142184399","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

Unfolding crowd-based accountability of a charity fund during the war 战争期间以人群为基础的慈善基金问责制的展开

IF 3.1

Financial Accountability & Management Pub Date : 2024-08-10 DOI: 10.1111/faam.12410

Valeriia Melnyk, Olga Iermolenko, Carolyn Cordery

{"title":"Unfolding crowd-based accountability of a charity fund during the war","authors":"Valeriia Melnyk, Olga Iermolenko, Carolyn Cordery","doi":"10.1111/faam.12410","DOIUrl":"10.1111/faam.12410","url":null,"abstract":"Charity organizations’ accountability is crucial for their work and existence, as these organizations depend on continuous public donations. Meeting the needs of all stakeholders places additional challenges on charities and forces them to use different ways/forms of accountability. Recently, social media (SM) has been extensively used for both charity fundraising and reporting/accountability. With few exceptions, the current literature describes this process as rather one-sided—where charity organizations pursue their agendas without engaging with or responding to crowds accessing their SM. This research uses netnographic and interview data to investigate how public SM engagement reconfigures a charity's accountability during wartime. We utilize the case of a significant Ukrainian charity fund that gathered over USD 110 million in donations in 2022 via SM to meet the needs of that country's army as well as victims of Russia's War in Ukraine. SM enabled crowds to question and critique the fund's accountability, generating a crowd-based accountability dialog which required the charity to respond. Consequently, the charity evolved dialogic accountability processes between the crowd, the fund and its celebrity founder, the latter playing a mediating role in the fund's dialog with the crowd. This study adds to the literature on online publics and crowd-based accountability as dialog. A particularly significant facet of this study concerns the highly sensitized context where, despite the exigencies faced, donors’ expectations of accountability remain high. Charity organizations, other nongovernmental organizations and governments can learn from this use of SM as a crowd-based accountability tool to enable real dialog during significant crises (in our case, Russia's War in Ukraine).","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 1","pages":"136-158"},"PeriodicalIF":3.1,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12410","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141937929","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

Tribute for Irvine Lapsley 悼念欧文-拉普斯莱

IF 3.1

Financial Accountability & Management Pub Date : 2024-07-17 DOI: 10.1111/faam.12405

引用次数: 0

Making sense of climate change in central government annual reports and accounts: A comparative case study between the United Kingdom and Norway 中央政府年度报告和账目中的气候变化问题：英国与挪威的比较案例研究

IF 3.1

Financial Accountability & Management Pub Date : 2024-07-17 DOI: 10.1111/faam.12409

Victoria C. Edgar, Elaine Stewart

引用次数: 0

Resilience and adaptation of third sector organizations (TSOs) during crisis situations: Insights from a West African economy 第三部门组织（TSOs）在危机情况下的复原力和适应力：西非经济体的启示

IF 3.1

Financial Accountability & Management Pub Date : 2024-07-04 DOI: 10.1111/faam.12408

Temitope Fagbemi, Oluwatoyin Dosumu, Rasheed Adigun, Franklin Nakpodia, Rilwan Sakariyahu

引用次数: 0

Drivers of sustainability reporting by local governments over time: A structured literature review 地方政府随时间推移进行可持续发展报告的驱动因素：结构化文献综述

IF 3.1

Financial Accountability & Management Pub Date : 2024-07-04 DOI: 10.1111/faam.12407

André Mol, Vera van Schie, Tjerk Budding

引用次数: 0

Local government enterprises climate action: An exploration of New Zealand container seaports’ climate-related disclosure practices 地方政府企业的气候行动：新西兰集装箱海港气候相关信息披露实践探索

IF 3.1

Financial Accountability & Management Pub Date : 2024-07-04 DOI: 10.1111/faam.12406

Dimu Ehalaiye, Olayinka Moses, Fawzi Laswad, Nives Botica Redmayne

{"title":"Local government enterprises climate action: An exploration of New Zealand container seaports’ climate-related disclosure practices","authors":"Dimu Ehalaiye, Olayinka Moses, Fawzi Laswad, Nives Botica Redmayne","doi":"10.1111/faam.12406","DOIUrl":"10.1111/faam.12406","url":null,"abstract":"This study examines voluntary climate-related disclosure practices among New Zealand (NZ) container seaports, in achieving Sustainable Development Goal 13 (SDG13) on climate action. Using a uniquely constructed Climate Change Disclosure Index (CCDI) and interviews, it assesses disclosure practices aligned with the Task Force on Climate-related Financial Disclosures (TCFD) framework. The CCDI results indicate a 20% average level of climate-related disclosures. Governance (36%) is the leading thematic area, whereas others track behind with limited disclosures among the sampled hybrid seaport entities. Evidence from the interviews reveals financial and legitimacy considerations, stakeholders, and community expectations, including forthcoming regulations, to be motivations for climate-related disclosures. However, technological limitations, Scope 3 measurement, and regulatory inconsistencies constrain progressive climate actions of these entities. The study emphasizes the need for adaptable approaches to climate change beyond policy mandates and contributes to our understanding of sustainability practices in public sector hybrid entities. The findings hold implications for SDG13 attainment and the development of climate-related accounting standards.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 1","pages":"60-88"},"PeriodicalIF":3.1,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12406","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141549510","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

A multicountry analysis of local government financial vulnerability during the 2020 pandemic considering systemic factors 考虑到系统性因素，对 2020 年大流行期间地方政府财政脆弱性的多国分析

IF 3.1

Financial Accountability & Management Pub Date : 2024-06-24 DOI: 10.1111/faam.12403

Emanuele Padovani, Silvia Iacuzzi, Jelena Poljasevic, Simone Valle de Souza

{"title":"A multicountry analysis of local government financial vulnerability during the 2020 pandemic considering systemic factors","authors":"Emanuele Padovani, Silvia Iacuzzi, Jelena Poljasevic, Simone Valle de Souza","doi":"10.1111/faam.12403","DOIUrl":"10.1111/faam.12403","url":null,"abstract":"The COVID-19 pandemic cut across geographical, sectorial, and policy boundaries and imposed difficult health, economic, and social challenges. Among many learnings, after the 2007–2008 global financial crisis and the austerity period that followed it, the economic and health crises forged by the COVID-19 pandemic in 2020 offer an important experience to make local governments (LGs) more financially resilient and ready to deal with similar shocks.This paper builds on a recent framework to investigate the impact of the first wave of the COVID-19 pandemic on LG financial vulnerability looking at both contingent and systemic aspects. It addresses the need for a multicountry perspective on the effects of the pandemic and responds to calls to test existing models. Seven countries were chosen to represent different administrative contexts and traditions to understand what factors impact the local level in a time of crisis. Results demonstrate that not only contingent aspects but also systemic factors and the initial level of financial vulnerability influenced the responses to the pandemic, confirming findings about the importance of initial conditions and “path dependency” by previous studies.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 1","pages":"42-59"},"PeriodicalIF":3.1,"publicationDate":"2024-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141549513","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