Financial Accountability & Management最新文献_第2页

The Production of a Governed Voice: Exploring Accountability in Membership-Based Organizations 治理声音的产生：探索会员制组织中的问责制

IF 2.6

Financial Accountability & Management Pub Date : 2026-04-01 Epub Date: 2025-11-18 DOI: 10.1111/faam.70016

Kylie Kingston, Belinda Luke

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引用次数: 0

The Use of Sustainable Tourism Performance Information: Assessing the Impact on Small Municipalities' Policy-Making and Management 可持续旅游绩效信息的使用：评估对小城市决策和管理的影响

IF 2.6

Financial Accountability & Management Pub Date : 2026-04-01 Epub Date: 2025-12-12 DOI: 10.1111/faam.70020

Elisabetta Reginato, Isabella Fadda, Patrizia Modica, Michela Floris

{"title":"The Use of Sustainable Tourism Performance Information: Assessing the Impact on Small Municipalities' Policy-Making and Management","authors":"Elisabetta Reginato, Isabella Fadda, Patrizia Modica, Michela Floris","doi":"10.1111/faam.70020","DOIUrl":"https://doi.org/10.1111/faam.70020","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates how Sustainable Tourism Performance Measurement Systems (STPMS), such as the European Tourism Indicator System (ETIS), are used in small municipalities’ policy-making and management. Grounded in Institutional Theory, the research explores how coercive, mimetic, and normative pressures, together with organizational factors, influence the instrumental or conceptual use of sustainability performance information. The study employs a qualitative, multi-case approach, drawing on four small coastal municipalities in Sardinia involved in the “Visit South Sardinia” (VSS) project. Based on 15 in-depth interviews, 5 stakeholder meetings, and documentary evidence, the findings reveal a two-phase trajectory: during the VSS project, institutional pressures, particularly normative ones, played a crucial role in initiating the instrumental use of ETIS. After the project's conclusion, although the normative pressure diminished, it continued to play a key role in influencing the development of a sustainability-oriented culture and, indirectly, in promoting a conceptual approach to sustainability data. Overall, the findings reveal a dynamic and evolving relationship between institutional and organizational factors. While institutional pressures initiate change, organizational factors emerged as the real discriminants for whether municipalities limited themselves to symbolic compliance, discontinued the use of indicators, or instead appropriated the sustainability conceptually as a performance goal.</p>\u0000 </div>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 2","pages":"237-260"},"PeriodicalIF":2.6,"publicationDate":"2026-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147715153","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

Governing the Costs and Financial Sustainability Standardization of Italian Universities 管理意大利大学的成本和财务可持续性标准化

IF 2.6

Financial Accountability & Management Pub Date : 2026-04-01 Epub Date: 2025-12-22 DOI: 10.1111/faam.70024

Massimo Sargiacomo, Vincenzo Sforza, Antonio D'Andreamatteo, Francesca Manes Rossi, Rosanna Spanò

{"title":"Governing the Costs and Financial Sustainability Standardization of Italian Universities","authors":"Massimo Sargiacomo, Vincenzo Sforza, Antonio D'Andreamatteo, Francesca Manes Rossi, Rosanna Spanò","doi":"10.1111/faam.70024","DOIUrl":"https://doi.org/10.1111/faam.70024","url":null,"abstract":"<p>This article investigates the growing role of cost standards and financial sustainability procedures in the governance of public universities, focusing on the Italian higher education sector. Although the neoliberal transformation of universities and the spread of performance-based management have been widely studied, limited research has explored how States themselves implement cost standardization as a mechanism of control. Adopting a Foucauldian theoretical framework and drawing on primary data from interviews and institutional documents, the study first traces the evolution of these reforms over the past two decades and then examines how university actors experience and interpret their impact conceptualizing standard costing and sustainability metrics as <i>technologies of government</i>—instrumental in aligning institutional behavior with macro-level policy objectives. These technologies are produced by multiple <i>centers of calculation</i> and rely on calculative practices that link funding distribution to performance classifications. The findings reveal how these practices contribute to a disciplinary regime that reshapes accountability structures and power relations within universities. By situating the Italian case within broader debates on neoliberalism, standardization, and public sector accounting, the study extends Foucauldian scholarship on governmentality and contributes to understanding how financial reforms manifest in higher education governance.</p>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 2","pages":"305-321"},"PeriodicalIF":2.6,"publicationDate":"2026-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.70024","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147715240","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

Incomplete but Useful? Professional Responses to Cost-Containment Constructs 不完整但有用？对成本控制结构的专业反应

IF 2.6

Financial Accountability & Management Pub Date : 2026-04-01 Epub Date: 2025-12-12 DOI: 10.1111/faam.70021

Teemu Malmi, David Derichs, Michelle Carr

{"title":"Incomplete but Useful? Professional Responses to Cost-Containment Constructs","authors":"Teemu Malmi, David Derichs, Michelle Carr","doi":"10.1111/faam.70021","DOIUrl":"https://doi.org/10.1111/faam.70021","url":null,"abstract":"<p>Adopting an institutional logics lens, this study examines how different professional groups interpret and respond to incompleteness during the development of an accounting construct in a U.S. teaching hospital. Using an interventionist research design, we co-developed the construct by integrating financial and clinical data to identify and reduce unwarranted cost variations. Drawing on 28 interviews conducted in winter 2018 and spring 2023, alongside field observations, our findings reveal distinct professional responses. Frontline clinicians recognized the construct's incompleteness but saw value in it as a discussion aid. Guided by a hybrid logic of professional autonomy and patient-centered care, they adopted a reflexive change response, selectively using the construct to enhance decision-making. Hospital managers, operating within a segmentation logic of performance and compliance, viewed incompleteness as a manageable limitation. Their pragmatic negotiation response balanced internal support for the construct with external reporting requirements. Clinician-managers, positioned between clinical and managerial logics, experienced tension when the construct failed to satisfy either. Reflecting a dominance logic where clinical concerns prevailed, they ultimately adopted an active resistance response. We contribute to accounting research by demonstrating how institutional logics shape the performative effects of accounting incompleteness. Although incompleteness is widely recognized as socially constructed and interpretively flexible, our study explains why professionals respond to the same incomplete construct in different ways. We show that institutional logics influence the performative capacity of accounting constructs by shaping how professionals interpret and respond to perceived incompleteness—either enabling uptake, redefining purpose, or undermining legitimacy—depending on how that incompleteness aligns with or challenges dominant logics.</p>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 2","pages":"261-275"},"PeriodicalIF":2.6,"publicationDate":"2026-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.70021","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147715154","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

Rethinking Accountability in Government Procurement in Africa Within the Neoliberal Governing Reforms: Some Evidence From Ghana 新自由主义治理改革下对非洲政府采购问责制的反思：来自加纳的证据

IF 2.6

Financial Accountability & Management Pub Date : 2026-04-01 Epub Date: 2025-11-03 DOI: 10.1111/faam.70014

Sarah Lauwo, Daniela Senkl, Philippe Lassou

{"title":"Rethinking Accountability in Government Procurement in Africa Within the Neoliberal Governing Reforms: Some Evidence From Ghana","authors":"Sarah Lauwo, Daniela Senkl, Philippe Lassou","doi":"10.1111/faam.70014","DOIUrl":"https://doi.org/10.1111/faam.70014","url":null,"abstract":"<div>\u0000 \u0000 <p>The paper draws on the “politics of the belly” framework to locate procurement of government contracts within a kind of governing in which often conflicting dynamics are closely intertwined and shape accountability practices differently. By taking a historical view, we show how neoliberal reforms evolved new organizational forms, embedded in the traditional way of doing business in Africa, and “succeeded” in promoting political elite interests in Ghana. Contrary to the neoliberal reforms ideology of promoting accountability, the paper shows how the socialization of individuals through informal political networks and the “politics of the belly culture” incubates corrupt practices and inevitably constrains accountability in public procurement. The paper contributes to scholarship on public sector reform, corruption, and accountability by showing how neoliberal accountability regimes, when introduced into political systems structured by informal power, are reconstituted to serve rather than challenge elite interests. It also offers practical implications for reform agendas that seek to engage with African states on more contextually appropriate terms. The paper argues that accountability in public procurement in Africa reflects the complex interplay of local political practices and informal networks, consistent with the logic of the politics of the belly. The question for policy actors is no longer just “how do we strengthen procurement systems?”—but “whose accountability do these systems serve, and how might reforms be co-designed to account for, and counteract, embedded political interests?”</p>\u0000 </div>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 2","pages":"155-171"},"PeriodicalIF":2.6,"publicationDate":"2026-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147714978","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

Incomplete but Useful? Professional Responses to Cost-Containment Constructs 不完整但有用？对成本控制结构的专业反应

IF 2.6

Financial Accountability & Management Pub Date : 2026-04-01 Epub Date: 2025-12-12 DOI: 10.1111/faam.70021

Teemu Malmi, David Derichs, Michelle Carr

{"title":"Incomplete but Useful? Professional Responses to Cost-Containment Constructs","authors":"Teemu Malmi, David Derichs, Michelle Carr","doi":"10.1111/faam.70021","DOIUrl":"https://doi.org/10.1111/faam.70021","url":null,"abstract":"<p>Adopting an institutional logics lens, this study examines how different professional groups interpret and respond to incompleteness during the development of an accounting construct in a U.S. teaching hospital. Using an interventionist research design, we co-developed the construct by integrating financial and clinical data to identify and reduce unwarranted cost variations. Drawing on 28 interviews conducted in winter 2018 and spring 2023, alongside field observations, our findings reveal distinct professional responses. Frontline clinicians recognized the construct's incompleteness but saw value in it as a discussion aid. Guided by a hybrid logic of professional autonomy and patient-centered care, they adopted a reflexive change response, selectively using the construct to enhance decision-making. Hospital managers, operating within a segmentation logic of performance and compliance, viewed incompleteness as a manageable limitation. Their pragmatic negotiation response balanced internal support for the construct with external reporting requirements. Clinician-managers, positioned between clinical and managerial logics, experienced tension when the construct failed to satisfy either. Reflecting a dominance logic where clinical concerns prevailed, they ultimately adopted an active resistance response. We contribute to accounting research by demonstrating how institutional logics shape the performative effects of accounting incompleteness. Although incompleteness is widely recognized as socially constructed and interpretively flexible, our study explains why professionals respond to the same incomplete construct in different ways. We show that institutional logics influence the performative capacity of accounting constructs by shaping how professionals interpret and respond to perceived incompleteness—either enabling uptake, redefining purpose, or undermining legitimacy—depending on how that incompleteness aligns with or challenges dominant logics.</p>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 2","pages":"261-275"},"PeriodicalIF":2.6,"publicationDate":"2026-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.70021","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147715156","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 Management Controls in Managing Competing Institutional Logics: A Case Study of a Non-Government Organization 管理控制在管理竞争性制度逻辑中的作用：以一个非政府组织为例

IF 2.6

Financial Accountability & Management Pub Date : 2026-04-01 Epub Date: 2025-12-22 DOI: 10.1111/faam.70023

Frank Yuelong Ma, David Gilchrist, Vincent K. Chong, Lyndie Bayne

{"title":"The Role of Management Controls in Managing Competing Institutional Logics: A Case Study of a Non-Government Organization","authors":"Frank Yuelong Ma, David Gilchrist, Vincent K. Chong, Lyndie Bayne","doi":"10.1111/faam.70023","DOIUrl":"https://doi.org/10.1111/faam.70023","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates how non-government organizations (NGOs) dynamically manage competing institutional logics (social logic, emphasizing beneficiary well-being, and financial accountability logic, prioritizing fiscal prudence, regulatory compliance, and structured reporting) through evolving management controls (MCs). Although existing research typically captures static or episodic snapshots of this tension, we provide a longitudinal qualitative analysis to understand how MCs are continuously adapted in response to ongoing external accountability pressures and internal staff interpretations. Drawing on extensive interviews and documentary evidence, we find that managing competing institutional logics is an iterative, nonlinear process, characterized by MCs shifting fluidly among segmenting, bridging, and demarcating functions over time. By explicitly introducing a temporal dimension, this study contributes to institutional logic and MC literature, highlighting how NGOs use MCs to maintain legitimacy and mission alignment amid competing institutional logics.</p>\u0000 </div>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 2","pages":"291-304"},"PeriodicalIF":2.6,"publicationDate":"2026-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147715242","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

Reporting in Times of Crisis: Rhetoric Strategies for Gaining Legitimacy and Accountability in Health Charities 危机时期的报道：卫生慈善机构获得合法性和问责制的修辞策略

IF 2.6

Financial Accountability & Management Pub Date : 2026-04-01 Epub Date: 2025-11-17 DOI: 10.1111/faam.70015

Cherrie Yang, Ahesha Perera, Julia Wu, Ahsan Habib

{"title":"Reporting in Times of Crisis: Rhetoric Strategies for Gaining Legitimacy and Accountability in Health Charities","authors":"Cherrie Yang, Ahesha Perera, Julia Wu, Ahsan Habib","doi":"10.1111/faam.70015","DOIUrl":"https://doi.org/10.1111/faam.70015","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines how health charities employed rhetorical strategies in their reporting to gain legitimacy and accountability during a crisis. Drawing on rhetorical theory and analyzing both voluntary and mandatory reports from 52 New Zealand health charities between 2020 and 2022 during COVID-19, we find that while all charities primarily used logos (logic) to justify crisis responses and secure pragmatic legitimacy and calculative accountability, they combined ethos (credibility) and pathos (emotion) with logos to construct narrative accountability and moral legitimacy. Narrative accountability was grounded in reporting of mission- and value-driven, culturally embedded, and equity-focused commitments, and further strengthened through shared responsibility among diverse stakeholders to promote collaborative crisis response. This study advances understanding of how charities gain accountability and legitimacy through crisis communication, extends the accountability in crisis and rhetoric reporting discussion to the nonprofit setting, and demonstrates how charity size and characteristics shape rhetorical strategies and reporting practices.</p>\u0000 </div>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 2","pages":"172-186"},"PeriodicalIF":2.6,"publicationDate":"2026-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147715196","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

Increasing Public Managers' Perceived Autonomy by Decreasing the Level of Detail in Payment Models? The Dependency and Interdependency of Control Practices 通过降低支付模式的细节水平来增加公共管理者的感知自主权？控制实践的依赖性和相互依赖性

IF 2.6

Financial Accountability & Management Pub Date : 2026-04-01 Epub Date: 2025-11-27 DOI: 10.1111/faam.70018

Anna Glenngård, Lina Maria Ellegård

{"title":"Increasing Public Managers' Perceived Autonomy by Decreasing the Level of Detail in Payment Models? The Dependency and Interdependency of Control Practices","authors":"Anna Glenngård, Lina Maria Ellegård","doi":"10.1111/faam.70018","DOIUrl":"https://doi.org/10.1111/faam.70018","url":null,"abstract":"<p>We investigate public managers' perceptions about the characteristics of global budgets and the association with perceived autonomy, using a qualitative, experiential approach. We compare and contrast differences in managers perceived autonomy associated with the use of global budgets in two large public healthcare organizations, while considering both the characteristics of other control practices and their dependencies and interdependencies with the payment model. The results from our comparative case-study support and nuance the finding in previous research that perceptions about payment models depend on how they are combined with other controls, by illustrating that such perceptions depend on how payment models are integrated into a MCS. Our comparative study nuances the picture from previous research about the interplay between formalization, uncertainty, room for maneuver, and perceived autonomy. Our empirical findings illustrate that room for maneuver is positively associated with perceived autonomy only if control practices are combined such that managers also experience a low level of uncertainty about outcome goals and how to perform their job. Role clarity and room for maneuver are interdependent in relation to perceived autonomy via enabling effects. The results suggest that control extensiveness is not perceived in a negative way if controls offer flexibility and contribute to knowledge and mutual understanding about priorities and organizational goals.</p>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 2","pages":"219-236"},"PeriodicalIF":2.6,"publicationDate":"2026-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.70018","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147715237","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 Production of a Governed Voice: Exploring Accountability in Membership-Based Organizations 治理声音的产生：探索会员制组织中的问责制

IF 2.6

Financial Accountability & Management Pub Date : 2026-04-01 Epub Date: 2025-11-18 DOI: 10.1111/faam.70016

Kylie Kingston, Belinda Luke

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引用次数: 0