Financial Accountability & Management最新文献_第4页

Turning performance measurement on its head: From the measurement of performance to the performativity of measuring 从头开始进行性能测量：从性能测量到测量的性能

IF 2.2

Financial Accountability & Management Pub Date : 2023-06-27 DOI: 10.1111/faam.12374

Ed Vosselman, Ivo De Loo

引用次数: 0

Navigating uncertainty: The resilience of third-sector organizations and socially oriented small- and medium-sized enterprises during the COVID-19 pandemic 驾驭不确定性：第三部门组织和面向社会的中小型企业在 COVID-19 大流行期间的复原力

IF 3.1

Financial Accountability & Management Pub Date : 2023-06-27 DOI: 10.1111/faam.12373

José M. Liñares-Zegarra, John O. S. Wilson

{"title":"Navigating uncertainty: The resilience of third-sector organizations and socially oriented small- and medium-sized enterprises during the COVID-19 pandemic","authors":"José M. Liñares-Zegarra, John O. S. Wilson","doi":"10.1111/faam.12373","DOIUrl":"10.1111/faam.12373","url":null,"abstract":"This paper investigates the impact of the COVID-19 pandemic on U.K. third-sector (nonprofit organizations and social enterprises) and socially oriented small- and medium-sized enterprises (SMEs), and provides insights regarding their organizational resilience. Using data from the Longitudinal Small Business Survey, the results of an extensive empirical analysis suggest that relative to commercial (for-profit) SMEs, social enterprises were less likely, and socially oriented SMEs more likely to perceive the pandemic as an obstacle to business success. Third-sector and socially oriented SMEs were more likely to increase their activities compared to commercial SMEs. Moreover, the COVID-19 pandemic appears to have had a differential impact on the future plans of third-sector and socially oriented SMEs relative to commercial SMEs. Third-sector organizations were less likely to use government-backed loans, suggesting a need for alternative forms of support or financing to weather economic disruptions. Overall, our analysis suggests a resiliency and versatility among third-sector and socially oriented SMEs in dealing with unexpected and significant external shocks.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"40 3","pages":"282-307"},"PeriodicalIF":3.1,"publicationDate":"2023-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12373","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134183900","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

Key forces compelling the monitoring of hospital performance: An exploratory study 迫使医院绩效监测的关键力量：一项探索性研究

IF 2.2

Financial Accountability & Management Pub Date : 2023-06-06 DOI: 10.1111/faam.12372

Rosemarie Kelly, Sheila O'Donohoe, Gerardine Doyle

{"title":"Key forces compelling the monitoring of hospital performance: An exploratory study","authors":"Rosemarie Kelly, Sheila O'Donohoe, Gerardine Doyle","doi":"10.1111/faam.12372","DOIUrl":"https://doi.org/10.1111/faam.12372","url":null,"abstract":"Performance management in the public sector is both multifaceted and convoluted. This is particularly pertinent in hospitals, which are complex institutional organizations. Our paper explores the key drivers compelling Irish public acute-care hospitals to monitor their performance. The context of our study is located against the unique historical backdrop of the Irish health service, whose evolution over time reflects religious control, underfunding by the State and reliance on a decentralized structure up until the early 2000s. This study was conducted during 2009–2010, in the aftermath of the financial crisis of 2008–2009. Interviews were conducted with members of the hospital executive management team, comprising clinical and nonclinical senior managers, using the framework of Kelly et al. (2015) to explore and analyze respondent perspectives. We propose that a combination of key forces, emanating from new public management, the institutional environment, and its constituent elements spurs hospitals to monitor their performance. The confluence of these forces reveals a perceived change in the institutional logic underpinning hospital performance management. This change involved the substitution of autonomous clinical decision-making for a more team-based managerial logic whereby clinicians engaged as part of a multidisciplinary executive unit and accepted responsibility for hospital performance. This paper contributes to the literature on performance management in public services and, more specifically, builds on and addresses the paucity of research on Irish acute-care hospitals.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"39 3","pages":"616-635"},"PeriodicalIF":2.2,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12372","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50122986","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

University research by the numbers: Epistemic methods of using digitized performance measures and their implications for research practices 数字大学研究：使用数字化绩效衡量标准的认识方法及其对研究实践的影响

IF 2.2

Financial Accountability & Management Pub Date : 2023-05-07 DOI: 10.1111/faam.12367

Sara Giovanna Mauro, Lino Cinquini, Margit Malmmose, Hanne Nørreklit

{"title":"University research by the numbers: Epistemic methods of using digitized performance measures and their implications for research practices","authors":"Sara Giovanna Mauro, Lino Cinquini, Margit Malmmose, Hanne Nørreklit","doi":"10.1111/faam.12367","DOIUrl":"10.1111/faam.12367","url":null,"abstract":"This paper explores the way by which universities create meaning of digitized performance measures on research quality and their effects on university scholars’ actions. Drawing on pragmatic constructivism, we scrutinize the epistemic methods by which the digitized performance measures of research quality are handled and used in the governance of research activities in two disciplinary fields in two university settings (Denmark and Italy) and their implications for constructing scholarly research practices. The analysis elucidates exemplars of two epistemic methods of building meaning of and using digitized performance measures: one reflective and interactive, and one authoritative and mechanical. The latter constrains the researchers’ scholarly reasoning and communication and, hence, infringes upon the scholarly fundamentals of university practices. The paper concludes that if the issues of misconceptions of research quality related to the transitions from analog to digital language are neglected, the digital transformation results in dysfunctional human and social practices.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"40 1","pages":"58-84"},"PeriodicalIF":2.2,"publicationDate":"2023-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12367","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115793794","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: 1

Project ABC: Unanticipated affinities and affect in hospital health care ABC项目：医院医疗保健中的意外关联和影响

IF 2.2

Financial Accountability & Management Pub Date : 2023-04-28 DOI: 10.1111/faam.12366

Ana Conceição, Maria Major, Stewart Clegg

引用次数: 0

Management accounting and control systems as devices for public value creation in higher education 管理会计和控制系统是高等教育创造公共价值的工具

IF 2.2

Financial Accountability & Management Pub Date : 2023-04-16 DOI: 10.1111/faam.12365

Luc Salemans, Tjerk Budding

{"title":"Management accounting and control systems as devices for public value creation in higher education","authors":"Luc Salemans, Tjerk Budding","doi":"10.1111/faam.12365","DOIUrl":"10.1111/faam.12365","url":null,"abstract":"This paper investigates how management accounting and control systems (operationalized by using Simons’ levers of control framework) can be used as devices to support public value creation and as such it contributes to the literature on public value accounting. Using a mixed methods case study approach, including documentary analysis and semi-structured interviews, we found diverging uses of control systems in the Dutch university of applied sciences we investigated. Although belief and interactive control systems are used intensively for strategy change and implementation, diagnostic controls were used mainly at the decentral level and seen as devices to make sure that operational and financial boundaries were not crossed. Therefore, belief and interactive control systems lay the foundation for the implementation of a new strategy, in which concepts of public value play a large role, using diagnostic controls to constrain actions at the operational level. We also found that although the institution wanted to have interaction with the external stakeholders, in daily practice, this takes place only at the phase of strategy formulation, but not in the phase of intermediate strategy evaluation.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"40 1","pages":"105-123"},"PeriodicalIF":2.2,"publicationDate":"2023-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12365","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121364559","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: 1

Backsourcing in the private and public sectors—A systematic review 私营部门和公共部门的后台——系统综述

IF 2.2

Financial Accountability & Management Pub Date : 2023-04-08 DOI: 10.1111/faam.12361

Johan Berlin, Eric Carlström, David Karlsson

{"title":"Backsourcing in the private and public sectors—A systematic review","authors":"Johan Berlin, Eric Carlström, David Karlsson","doi":"10.1111/faam.12361","DOIUrl":"https://doi.org/10.1111/faam.12361","url":null,"abstract":"This article provides a systematic review of the literature on backsourcing. The aim is to synthesize existing literature in order to compare and analyze similarities and differences in backsourcing in the private and public sectors. The study asks questions about: which methods and theories have been used, why backsourcing has been implemented, and what reasons have been described for backsourcing. The study is based on an analysis of 500 articles about backsourcing and 33 articles in the final data set. The results show that backsourcing is primarily caused by: increased costs, lack of quality, and contract problems in the private sector, along with loss of control, cost saving, and changed strategy in the public sector. The study's synthesis highlights three explanations for how backsourcing is managed and interpreted in both the sectors. The article contributes specifically to summarizing current research on backsourcing, synthesizing how backsourcing has been studied, illustrating gaps in the research, as well as explaining relevant differences between private and public backsourcing.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"39 3","pages":"636-687"},"PeriodicalIF":2.2,"publicationDate":"2023-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12361","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50138505","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 history of net debt as a reflection of Canadian federal government fiscal management 反映加拿大联邦政府财政管理的净债务历史

IF 2.2

Financial Accountability & Management Pub Date : 2023-04-04 DOI: 10.1111/faam.12363

Ron Baker, Morina D. Rennie

{"title":"A history of net debt as a reflection of Canadian federal government fiscal management","authors":"Ron Baker, Morina D. Rennie","doi":"10.1111/faam.12363","DOIUrl":"https://doi.org/10.1111/faam.12363","url":null,"abstract":"Canada entered the COVID-19 pandemic with a strong fiscal position, which gave it room to mitigate its economic impacts. Of interest in this paper is the history of Canada's financial position in terms of net debt as reported in the Government of Canada's annual financial statements. Net debt is a measure of fiscal sustainability that has been reported in the Government of Canada's public accounts since the country's earliest days. It created (and continues to create) a particular visibility of the “effectiveness” of the federal government's financial management and of the country's financial position at a particular point in time but also impacts future political policy. Although there were periods of sharp increases in the federal net debt over the country's history, the federal government was always able to regain control, and this has resulted in the reasonable level of net debt the country has today. This study shows how this net debt changed, was sustained over time, and was influenced by the political and economic context in which it was situated. We find evidence of its use for supporting government accountability to the population but also as an accounting measure employed by the government to influence public opinion and thereby gain support for government policy.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"39 3","pages":"449-470"},"PeriodicalIF":2.2,"publicationDate":"2023-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12363","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50120041","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

Antecedents of public-sector auditors’ economic error communication: Evidence from Germany 公共部门审计师经济错误沟通的前因：来自德国的证据

IF 2.2

Financial Accountability & Management Pub Date : 2023-04-04 DOI: 10.1111/faam.12364

David Lindermüller, Irina Lindermüller, Christian Nitzl, Bernhard Hirsch

{"title":"Antecedents of public-sector auditors’ economic error communication: Evidence from Germany","authors":"David Lindermüller, Irina Lindermüller, Christian Nitzl, Bernhard Hirsch","doi":"10.1111/faam.12364","DOIUrl":"https://doi.org/10.1111/faam.12364","url":null,"abstract":"Traditionally, public-sector auditors are concerned with auditing the legality and regularity of government activities (compliance audits). However, such auditors are increasingly expected to conduct “performance audits” and communicate economic errors due to inefficiency, ineffectiveness, and poor economic decisions to the auditee. This type of role change is often accompanied by role stress. This study explores whether role stress—role conflict and role ambiguity—among local public-sector auditors and their perception of their new business partner role are precursors of their communication of detected economic errors to their auditees. Therefore, survey data from German local public sector auditors (i.e., municipalities and counties) are gathered and analyzed. Our results show that compare to those in other organizations, auditors who work in more formalized public-sector audit organizations are less likely to experience role ambiguity and role conflict and to communicate auditees’ economic errors more actively. Furthermore, we find that auditors who do not experience role ambiguity find it easier to see themselves as a business partner of the auditee and show more active economic error communication. The present study informs the literature on performance auditing by transferring the business partner concept to the context of public-sector auditing and applying a role theory perspective to reveal drivers of economic error communication.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"39 3","pages":"593-615"},"PeriodicalIF":2.2,"publicationDate":"2023-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12364","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50120039","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

Verbal rewards and public managers’ autonomous motivation 言语奖励与公共管理者的自主激励

IF 2.2

Financial Accountability & Management Pub Date : 2023-03-30 DOI: 10.1111/faam.12362

Sven Siverbo

{"title":"Verbal rewards and public managers’ autonomous motivation","authors":"Sven Siverbo","doi":"10.1111/faam.12362","DOIUrl":"https://doi.org/10.1111/faam.12362","url":null,"abstract":"The aim of this paper is to examine how verbal rewards (praise) from superior public managers influence subordinate public managers’ work motivation coming from experiencing work tasks as important, exciting, interesting, and fun, so-called autonomous motivation. We use self-determination theory (SDT) to theorize that depending on how they are provided, verbal rewards can enhance or undermine autonomous motivation. This is because different verbal reward practices have different effects on subordinate public managers’ basic psychological needs, which in turn influences their autonomous motivation. Based on a cross-sectional survey completed by 331 public managers in four Swedish local government organizations, we find that verbal rewards that are performance-contingent and provided frequently undermine public managers’ autonomous motivation. Verbal rewards enhance autonomous motivation when they are based on skills and results. Our study contributes to the public management literature discussing the applicability of rewards in public sector organizations where autonomous motivation is crucial for performance. It contributes to practice by suggesting that superior managers who provide skills/result-based verbal rewards are more likely to enhance than undermine the autonomous motivation of subordinates. In support of SDT, the overall conclusion is that the impact of verbal rewards on public managers’ autonomous motivation is contingent on how verbal rewards are provided by superiors. However, our results should be interpreted with some caution due to the circumstance that cross-sectional survey research can only ensure associations between constructs and not causality.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"39 3","pages":"534-553"},"PeriodicalIF":2.2,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12362","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50148325","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