Financial Accountability & Management最新文献_第5页

Hybridizing arts with efficiency in an Italian government agency 意大利政府机构中的艺术与效率混合体

IF 2.2

Financial Accountability & Management Pub Date : 2023-08-08 DOI: 10.1111/faam.12378

Eleonora Carloni, Michela Arnaboldi

{"title":"Hybridizing arts with efficiency in an Italian government agency","authors":"Eleonora Carloni, Michela Arnaboldi","doi":"10.1111/faam.12378","DOIUrl":"10.1111/faam.12378","url":null,"abstract":"This paper explores how arts and arts-based initiatives (ABIs) are embedded in a non-arts organization with a pronounced imprint on efficiency.When two unconnected and distant fields of activity coexist and collaborate, this is known in academia as hybridity. Scholars in hybridity are interested in studying the tension that emerges from the blending of otherwise distant fields and the coping actions that give stability over time. Conversely, studies on ABIs have mostly overlooked the tension arising from the coupling of arts practices and efficiency practices viewed in a long-term perspective.To address this issue, we conducted a process research study on a government agency with a strong efficiency mindset and a focus on standardized procedures which had decided to promote its arts collection. The analysis was based on semi-structured interviews, participant observations, and archive data and focused on the tension and actions taken by the unit running the arts collection and the rest of the government agency. Our findings identified two types of actions, instant and enduring actions, which can be deployed with diverse temporality and by people with different hierarchical positions to navigate the tensions arising from art being incorporated within a non-arts organization over time.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"40 2","pages":"224-243"},"PeriodicalIF":2.2,"publicationDate":"2023-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12378","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130681922","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

Democratizing accounting technologies: A case of a performance evaluation system for academics 会计技术民主化：学术界绩效评估系统案例

IF 2.2

Financial Accountability & Management Pub Date : 2023-07-26 DOI: 10.1111/faam.12377

Kate Thuy Mai, Zahirul Hoque

{"title":"Democratizing accounting technologies: A case of a performance evaluation system for academics","authors":"Kate Thuy Mai, Zahirul Hoque","doi":"10.1111/faam.12377","DOIUrl":"10.1111/faam.12377","url":null,"abstract":"This paper explores how a country's constitutionally imposed democracy in an academic performance evaluation system was designed and practiced. Building upon agonistic democracy and deliberative democracy perspectives, a qualitative inductive case study in a Vietnamese public university involved 52 interviews, direct observations, and the analysis of archival documents. The findings revealed three dimensions of democracy in the university's performance evaluation system, namely, democratic context, democratic discourse, and democratic outcomes. The university enforced democracy in its performance evaluation system for academics in line with the country's constitutional obligation. In such an explicit democratic context, there happened democratic discourse (debating academics’ performance in public forums) and implicit discourse (informal social interactions). The outcome of this democracy at the practice level resulted from temporary consensus supported by shared cultural values within the country's socio-political context with an understanding that it will change as with any change in the macro or micro contexts. These findings contribute to the literature by providing insights into how individuals pursue democracy in an accounting tool legally built to promote democracy through their multiple voices and collective wisdom. Thus, democratizing accounting technologies and processes, such as an academic performance evaluation system, can effectively promote democracy in multi-cultural workplaces across the globe.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"40 2","pages":"196-223"},"PeriodicalIF":2.2,"publicationDate":"2023-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12377","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128856811","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 healthcare authorities’ decisions to sustain or abandon a management control initiative 探讨医疗机构决定维持还是放弃管理控制举措

IF 2.2

Financial Accountability & Management Pub Date : 2023-07-19 DOI: 10.1111/faam.12376

Anna H Glenngård, Lina Maria Ellegård

引用次数: 0

The quest for legitimacy: The European Court of Auditors’ work on fraud 寻求合法性：欧洲审计法院在欺诈方面的工作

IF 2.2

Financial Accountability & Management Pub Date : 2023-07-06 DOI: 10.1111/faam.12375

Andreea Hancu-Budui, Ana Zorio-Grima, Jose Blanco-Vega

{"title":"The quest for legitimacy: The European Court of Auditors’ work on fraud","authors":"Andreea Hancu-Budui, Ana Zorio-Grima, Jose Blanco-Vega","doi":"10.1111/faam.12375","DOIUrl":"10.1111/faam.12375","url":null,"abstract":"This research aims to contribute to the debate on fraud on public funds and the work that public auditors perform on this important topic, providing a useful analysis for government officials concerned about accountability, good governance, and transparency. This article presents a retrospective analysis of the European Court of Auditors’ (ECA) role in combating and preventing fraud. Using innovative research tools such as the Valence Aware Dictionary and sEntiment Reasoner lexicon and other quantitative and qualitative research methods, evidence is found that ECA fraud audits reach a more negative tone in their conclusions than in the rest of the audits and that their audit recommendations on fraud are accepted to a lesser degree than the rest. Although in recent years the ECA has taken a more active role regarding fraud and stirring the public debate on this topic, its work is still hampered by its non-jurisdictional statute. The results obtained contribute to the literature on fraud in the public sector by bringing empirical evidence on public sector fraud audit with data of an under-researched and unique Supreme Audit Institution. This article opens up new avenues for future research and has practical implications for practitioners by offering them insights on their role on the issue, thus helping them to address some areas more prone to be affected by fraud.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"40 2","pages":"154-172"},"PeriodicalIF":2.2,"publicationDate":"2023-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12375","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122381647","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

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