Financial Accountability & Management最新文献_第4页

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":"40 4","pages":"498-519"},"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":"40 3","pages":"344-367"},"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":"40 4","pages":"475-497"},"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":"40 4","pages":"454-474"},"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

Go beyond financial and performance information to reach donors: Designing-effective online disclosure in the perception of European Community foundations 超越财务和绩效信息，接触捐助者:在欧洲共同体基金会的看法中设计有效的在线披露

IF 3.1

Financial Accountability & Management Pub Date : 2023-11-28 DOI: 10.1111/faam.12384

Gina Rossi, Chiara Leardini, Stefano Landi, Luca Piubello Orsini

{"title":"Go beyond financial and performance information to reach donors: Designing-effective online disclosure in the perception of European Community foundations","authors":"Gina Rossi, Chiara Leardini, Stefano Landi, Luca Piubello Orsini","doi":"10.1111/faam.12384","DOIUrl":"10.1111/faam.12384","url":null,"abstract":"Building perceptions of trustworthiness that encourage donors to give is critical for nonprofit organizations that depend on charitable giving. Several studies focused on the disclosure of financial and performance information to foster public trust and help donors to make giving decisions. Drawing from stewardship theory, this study explores how additional content dimensions of a more relational nature—including appreciation for the support received and willingness to dialog with donors—might be combined with financial and performance dimensions to design effective online disclosure in the view of nonprofits. By focusing on the viewpoint of European community foundations and using the configurational approach of qualitative comparative analysis, we found that information about fundraising campaigns is deemed must-have content to discharge online. However, this information alone is not considered to be enough; to retain current donors or attract new ones, it must be combined properly with disclosures demonstrating gratitude to and engagement with donors alongside organizational finances and performance.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"40 4","pages":"435-453"},"PeriodicalIF":3.1,"publicationDate":"2023-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12384","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138492830","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

Universities in a contested space: The dominance of calculative accounting practices and the development of a research agenda 竞争空间中的大学:计算会计实践的主导地位和研究议程的发展

IF 2.2

Financial Accountability & Management Pub Date : 2023-11-22 DOI: 10.1111/faam.12383

Noel Hyndman, Irvine Lapsley, Mariannunziata Liguori

引用次数: 0

Cooperative resilience: Toward a heuristic model of collective action in a crisis 合作复原力：建立危机中集体行动的启发式模型

IF 3.1

Financial Accountability & Management Pub Date : 2023-10-10 DOI: 10.1111/faam.12382

Anita Mangan, Anne Marie Ward

引用次数: 0

Third sector crisis management and resilience: Reflections and directions 第三部门危机管理和复原力：思考与方向

IF 3.1

Financial Accountability & Management Pub Date : 2023-09-25 DOI: 10.1111/faam.12379

Lee D. Parker

引用次数: 0

How does the dominant stakeholder strategically manage an innovative public policy? Evidence from the London congestion charge 占主导地位的利益相关者如何对创新性公共政策进行战略管理？伦敦交通拥堵费的证据

IF 3.1

Financial Accountability & Management Pub Date : 2023-09-20 DOI: 10.1111/faam.12380

Jason C. Chen, Robin W. Roberts

{"title":"How does the dominant stakeholder strategically manage an innovative public policy? Evidence from the London congestion charge","authors":"Jason C. Chen, Robin W. Roberts","doi":"10.1111/faam.12380","DOIUrl":"10.1111/faam.12380","url":null,"abstract":"Prior studies have examined various economic, environmental, and social impacts of the London congestion charge (LCC). However, few studies have investigated how the Transport for London (TfL) managed the LCC in all stages of its policy. Without active, strategic management of policies, stakeholders affected may doubt the policies’ legitimacy and reduce policy effectiveness. Thus, examining the means utilized to achieve effective policy management is critical and can potentially influence the development and management of future policies. This study adapts Mitchell et al.’s stakeholder typology to study how the TfL, as part of the management of, and as the dominant stakeholder in, environmental regulations in London, strategically managed the LCC via their own efforts to exert power, establish legitimacy, and claim urgency. Relying on Yin, we analyze publicly available data to show how the TfL actively managed the LCC to ensure its sustainability as policy. The TfL primarily used tactics to maintain and enhance the LCC's legitimacy with authoritative power and fears of unproven urgency to influence other stakeholders. Results have practical implications for policymakers contemplating policy reforms and shed additional light on less-discussed latent factors regarding policy management. This study contributes to the literature by applying stakeholder theory to the domain of policy reform, administration, and management. Our findings have policy implications as policymakers may benefit from learning the tactics examined in this study to assess their policy management and administration. Lastly, through our discussion and conclusions, we reflect on our findings to encourage research on policy management.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"40 4","pages":"409-434"},"PeriodicalIF":3.1,"publicationDate":"2023-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136315343","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

Building resilience: Alignment of nonprofit leaders’ understanding of environmental challenges 建设复原力：统一非营利组织领导人对环境挑战的认识

IF 3.1

Financial Accountability & Management Pub Date : 2023-09-14 DOI: 10.1111/faam.12381

Emma Lotte Willems, Stijn Van Puyvelde, Marc Jegers

{"title":"Building resilience: Alignment of nonprofit leaders’ understanding of environmental challenges","authors":"Emma Lotte Willems, Stijn Van Puyvelde, Marc Jegers","doi":"10.1111/faam.12381","DOIUrl":"10.1111/faam.12381","url":null,"abstract":"The ways in which a common understanding of environmental challenges is established among nonprofit leaders are not clearly presented in the literature, despite the importance of such understanding as an antecedent of organizational resilience. In response to this research gap, this paper seeks to identify how such an alignment is facilitated. We use a qualitative research approach and investigate seven international nonprofit organizations whose leadership is aligned on environmental challenges. The data collection is twofold. First, leaders of these organizations, being the board chair, one board member, and the managerial executive, respond to closed and open-ended survey questions. Second, we analyze organizational documents of the participating nonprofits. This includes for example their bylaws, codes of conduct, and strategic plans. Our results indicate that transparency, clarity, flexibility, and quality relationships among the leadership are key interaction characteristics associated with leadership alignment. Good board chair leadership and board gender balance are crucial personal characteristics. The present paper provides insights to academics as well as practitioners who aim to enhance cohesion of their leadership's understanding of environmental challenges.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"40 3","pages":"368-380"},"PeriodicalIF":3.1,"publicationDate":"2023-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134910785","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