Financial Accountability & Management最新文献_第5页

Internal Auditing and Temporally Organized Practice of Risk Management: A Field Study of a Public Sector Organization in Malaysia 内部审计和临时组织的风险管理实践：马来西亚公共部门组织的实地研究

IF 2.6

Financial Accountability & Management Pub Date : 2025-09-06 DOI: 10.1111/faam.70011

Zamzulaila Zakaria, Laurence Ferry, Zarina Zakaria, Hawa Ahmad

{"title":"Internal Auditing and Temporally Organized Practice of Risk Management: A Field Study of a Public Sector Organization in Malaysia","authors":"Zamzulaila Zakaria, Laurence Ferry, Zarina Zakaria, Hawa Ahmad","doi":"10.1111/faam.70011","DOIUrl":"https://doi.org/10.1111/faam.70011","url":null,"abstract":"<div>\u0000 \u0000 The study considers the role of an internal audit department (IAD) in developing risk management practices in a Malaysian public sector organization (hereinafter referred to as AbC) through a theorization of institutional work and “knowledgeable supervision.” On the basis of an intensive field study of little more than a year, data were collected through interviews, archival documents, shadowing internal auditors, and observations of meetings. In this study, we show that the involvement of internal auditors in risk management activities is shaped by the ways in which they enact, construct, and manage temporality within which they operate and make sense of their activities. The internal auditors enacted and constructed timing norms of risk management through various types of institutional works and changed their role from critical friend to third line of defense as an intelligible response to shared temporal understanding in the organization. In addition, we show the importance of risk communication in strengthening the network of knowledgeable supervision of risk management and highlight challenges faced by internal auditing in fostering public value within their organizational activities.\u0000 </div>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 1","pages":"73-89"},"PeriodicalIF":2.6,"publicationDate":"2025-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146001982","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

Understanding Public Sector Risk Management in Contexts of Hybridity: A Structured Literature Review 理解混杂背景下的公共部门风险管理：结构化文献综述

IF 2.6

Financial Accountability & Management Pub Date : 2025-08-21 DOI: 10.1111/faam.70010

Sarah Russo, Pasquale Ruggiero, Riccardo Mussari, Enrico Bracci

{"title":"Understanding Public Sector Risk Management in Contexts of Hybridity: A Structured Literature Review","authors":"Sarah Russo, Pasquale Ruggiero, Riccardo Mussari, Enrico Bracci","doi":"10.1111/faam.70010","DOIUrl":"https://doi.org/10.1111/faam.70010","url":null,"abstract":"As risk management (RM) becomes more prevalent and public sector reforms increasingly blur the lines between the public and private spheres, understanding RM in these potentially hybridized settings becomes ever more critical. Building on the four dimensions of hybridity proposed by Denis et al.—namely, governance structures, agency and practice, roles and identities, and institutional dynamics—we conduct a structured literature review (SLR) to understand how accounting literature on RM portrays its evolution and functioning within these hybridity dimensions of the public sector. In distinguishing between hybridity as a “static” state (the hybrid) and as a “dynamic” process (hybridization), each of the dimensions investigated provides a robust foundation for identifying theoretically sound future research avenues. Our findings show that although RM has been widely studied—above all, in relation to hybrid governance structures—there remains a need for further in-depth investigation into the implications of other dimensions of hybridity on RM. By offering a context-sensitive perspective on RM, this SLR therefore supports researchers in better capturing the essence of RM in their future research endeavors.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 1","pages":"119-140"},"PeriodicalIF":2.6,"publicationDate":"2025-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.70010","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146027580","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

Between Rationalization and Mystification in Public Sector Recruitment: Understanding the Challenges School Managers Face in Promoting Professionals 在公共部门招聘的合理化与神秘化之间：了解学校管理者在提升专业人才方面面临的挑战

IF 2.6

Financial Accountability & Management Pub Date : 2025-08-11 DOI: 10.1111/faam.70009

Gustaf Kastberg Weichselberger, Sanna Eklund

{"title":"Between Rationalization and Mystification in Public Sector Recruitment: Understanding the Challenges School Managers Face in Promoting Professionals","authors":"Gustaf Kastberg Weichselberger, Sanna Eklund","doi":"10.1111/faam.70009","DOIUrl":"https://doi.org/10.1111/faam.70009","url":null,"abstract":"This article is about the hard and enduring task for managers within the school sector of selecting professional staff for promotion. The aim is to scrutinize how the promotion process emerges and is sustained. The research question is how the potentially conflict permeated process of selection is handled in practice? The empirical case is promotion of Swedish teachers into a new position: first teachers. The empirical study is qualitative and based on interviews and observations of meetings. In total, 111 interviews were conducted, and 53 meetings were observed. The study contributes in three ways. (1) We illuminate the process by describing three categories of activities: visualization, manipulation, and corroboration. (2) The process of rationalization meant silencing. By bringing up a variety of criteria, different concerns were considered and/or dismissed. The three categories of activities show how this was by no means an easy thing to do and how the heavy “investments” in a rational process also created space for judgment. (3) Furthermore, corroboration illuminates how the processes of selection had to be sustained after the selections had been made. The introduction of a rational model also facilitated the co-existence of mysticism as a practice in the selection process: The rational process was symbolic, yet functional.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 1","pages":"62-72"},"PeriodicalIF":2.6,"publicationDate":"2025-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.70009","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146007552","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

Penetrating the Political in Public Sector Accounting and Audit: Addressing Public, Managerial, and Political Accountability 在公共部门会计和审计中渗透政治：解决公共、管理和政治责任

IF 2.6

Financial Accountability & Management Pub Date : 2025-08-04 DOI: 10.1111/faam.70008

Lee D. Parker, Alvise Favotto

{"title":"Penetrating the Political in Public Sector Accounting and Audit: Addressing Public, Managerial, and Political Accountability","authors":"Lee D. Parker, Alvise Favotto","doi":"10.1111/faam.70008","DOIUrl":"https://doi.org/10.1111/faam.70008","url":null,"abstract":"Public sector accounting and audit are intrinsically related to the political environment in which they are situated. This study critically investigates the interactions between the political and public sector accountability with specific regard to political agenda and reputation management, politicians' use of accounting reports, and the political environment of performance auditing. Drawing on international public sector accounting research and informed by concepts of public, managerial and political accountability, the study reveals the significant impacts of political risk and reputation agendas on accountability discharge, the limited engagement of politicians with accounting reports, and politicians' perceptions of opportunities and threats posed by performance audit reports. The study accordingly presents revised concepts of managed public accountability, politico-managerial accountability, and internal political accountability that critically reflect political impacts on public sector accountability. This sets a foundation for future public sector research focus and design that takes greater account of political influence.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 1","pages":"49-61"},"PeriodicalIF":2.6,"publicationDate":"2025-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.70008","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146007282","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

Coexistence of Accrual Accounting and Commitment-Cash Budgeting: Evidence from European Union Agencies 权责发生制会计与承诺现金预算并存：来自欧盟机构的证据

IF 2.6

Financial Accountability & Management Pub Date : 2025-08-04 DOI: 10.1111/faam.70006

Frans D. J. van Schaik

{"title":"Coexistence of Accrual Accounting and Commitment-Cash Budgeting: Evidence from European Union Agencies","authors":"Frans D. J. van Schaik","doi":"10.1111/faam.70006","DOIUrl":"https://doi.org/10.1111/faam.70006","url":null,"abstract":"Many entities in the public sector reporting accounting information on an accrual basis continue to prepare budgets on a commitment-cash basis. In this article, we analyze the effects of this coexistence in European Union agencies by empirically testing four propositions put forward in the existing literature. Our study examined the impact of various factors on the variance between economic and budgetary results in EU agencies’ financial reporting. While previous research suggested a decreasing correlation between accrual and budgetary results over time, we find no clear trend. Our study confirmed that as accrual accounting experience increases, conceptual differences between accrual and budgetary results become more pronounced. However, our study does not support the idea that reconciliation between accrual and budgetary results becomes more difficult with increased experience. Additionally, we find no evidence that the coexistence of accrual and cash-based systems hinders the implementation of the new accrual system, as the EU agencies received unqualified audit opinions on the reliability of their accounts right from the start. We conclude that differences in institutional conditions and pressures between Italian municipalities and European institutions led to the differences in the findings of this study and existing literature.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 1","pages":"36-48"},"PeriodicalIF":2.6,"publicationDate":"2025-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.70006","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146007281","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

Transforming European Governance: Proposals Towards Transparency, Sustainability and Efficiency for the New European Commission (2024–2029) 改革欧洲治理：新欧盟委员会透明度、可持续性和效率的建议（2024-2029）

IF 2.6

Financial Accountability & Management Pub Date : 2025-08-02 DOI: 10.1111/faam.70007

Bernardino Benito, María-Dolores Guillamón, Ana-María Ríos

{"title":"Transforming European Governance: Proposals Towards Transparency, Sustainability and Efficiency for the New European Commission (2024–2029)","authors":"Bernardino Benito, María-Dolores Guillamón, Ana-María Ríos","doi":"10.1111/faam.70007","DOIUrl":"https://doi.org/10.1111/faam.70007","url":null,"abstract":"The appointment of the new European Commission for the period 2024–2029 is a critical opportunity to establish a governance model that can address the Union's evolving challenges, ranging from fiscal sustainability and digital transformation to climate imperatives and democratic legitimacy. These notes reflect on the institutional levers available to enhance transparency, accountability, sustainability and citizen engagement, building on recent reforms, EU-wide initiatives and the experiences of member states. Rather than proposing new legal instruments or empirical models, the paper sets out a strategic roadmap for embedding modern governance principles within the operational fabric of EU administrations. It explores how adaptive fiscal frameworks, standardised public sector accounting, digital innovation, anti-corruption tools and participatory mechanisms can be scaled up and institutionalised within existing structures. The analysis contends that meaningful reform requires coherence between financial management, service delivery, environmental performance, and democratic participation. Aligning these areas within a flexible, inclusive and resilient governance architecture would enable the EU to strengthen public trust and ensure policy effectiveness in an increasingly complex global environment.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 1","pages":"141-150"},"PeriodicalIF":2.6,"publicationDate":"2025-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.70007","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146007453","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

Evaluating Investment in Space Programs: A Case for Theoretical Pluralism 评估太空计划的投资：理论多元化的案例

IF 2.6

Financial Accountability & Management Pub Date : 2025-07-11 DOI: 10.1111/faam.70004

Basil P. Tucker, Hank C. Alewine

引用次数: 0

The Challenges of Managing the Third Sector: An Exploration of Emerging Themes 管理第三部门的挑战：对新兴主题的探索

IF 2.6

Financial Accountability & Management Pub Date : 2025-07-10 DOI: 10.1111/faam.70005

Audrey S. Paterson, Noel Hyndman, Marc Jegers

引用次数: 0

Revisiting the Hybridization Thesis: A Literature Review and Future Research Agenda 重访杂交论文：文献回顾与未来研究议程

IF 2.6

Financial Accountability & Management Pub Date : 2025-06-23 DOI: 10.1111/faam.70001

Sofia Hellqvist, Monika Kurkkio

{"title":"Revisiting the Hybridization Thesis: A Literature Review and Future Research Agenda","authors":"Sofia Hellqvist, Monika Kurkkio","doi":"10.1111/faam.70001","DOIUrl":"https://doi.org/10.1111/faam.70001","url":null,"abstract":"This article takes its point of departure from an article by Kurunmäki, who illustrated how medical professionals in Finland adopted accounting techniques and practices in their roles. She, therefore, argued that the medical profession had become hybridized. Jacobs, however, questions this “hybridization thesis” and offers an alternative explanation, suggesting that the medical profession—at least in the United Kingdom, Germany, and Italy—was polarized. According to this view, accounting techniques and practices were adopted only by a subgroup of medical staff, leaving the fundamental values and practices of the wider profession largely unchanged. We revisit this debate through a semi-systematic review of literature from the fields of accounting, public sector studies, management and organizational studies, and healthcare research. We systematize, analyze, and discuss key insights from the different fields. The review is organized into two main streams: research that supports and extends the hybridization thesis and research that supports and extends the polarization thesis. The first stream is further divided into four themes that emerged from our analysis: hybrid roles and identities; hybrids as knowledge brokers and facilitators of organizational change; budgeting, accounting, and hybridization; and hybridization as practice. The article concludes with suggested avenues for future research.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"41 4","pages":"738-754"},"PeriodicalIF":2.6,"publicationDate":"2025-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.70001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145230761","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 Recovery of Public Sector Accounting as a Site of Possibility: Publicness and Localized-Led Development 公共部门会计作为一种可能的场所的恢复：公共性与地方主导发展

IF 2.6

Financial Accountability & Management Pub Date : 2025-06-23 DOI: 10.1111/faam.70003

Danture Wickramasinghe, Pawan Adhikari, Ileana Steccolini, Kelum Jayasinghe

{"title":"The Recovery of Public Sector Accounting as a Site of Possibility: Publicness and Localized-Led Development","authors":"Danture Wickramasinghe, Pawan Adhikari, Ileana Steccolini, Kelum Jayasinghe","doi":"10.1111/faam.70003","DOIUrl":"https://doi.org/10.1111/faam.70003","url":null,"abstract":"<div>\u0000 \u0000 As public sector accounting stands at a momentous historical juncture, this editorial introduces a special issue of Financial Accountability and Management that reimagines public sector accounting in the wake of New Public Management's (NPM) limitations. Confronting crises of governance, legitimacy, and representation, we propose two generative analytical anchors—publicness and localized-led development—to challenge dominant managerial logics and reorient accounting toward more democratic, situated, and socially responsive practices. Publicness is reconceptualized as a dynamic, contested space shaped by accounting technologies, civic engagement, and political struggle. Localized-led development foregrounds the agency of place-based actors and vernacular knowledge in resisting technocratic reforms and enabling contextually grounded governance. The issue features five empirical studies spanning student unions in Australia, municipal services in Turkey, environmental activism in Malaysia, infrastructure failure in Latin America, and peacebuilding in Palestine. Together, they illuminate how accounting mediates between global reform discourses and local governance realities, functioning both as a disciplinary tool and a potential site of transformation. We argue that public sector accounting must move beyond critique and engage in reconstructive scholarship that values pluralism, participatory accountability, and care ethics. By foregrounding the political, cultural, and ethical dimensions of accounting, this issue offers a critical path forward for scholars and practitioners seeking to reclaim public sector accounting as a force for public value, justice, and sustainable development.\u0000 </div>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"42 1","pages":"3-11"},"PeriodicalIF":2.6,"publicationDate":"2025-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146027521","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