Financial Accountability & Management最新文献_第6页

Management control practices in interorganizational initiatives: The case of a public program 组织间倡议中的管理控制实践：以公共项目为例

IF 2.2

Financial Accountability & Management Pub Date : 2022-11-11 DOI: 10.1111/faam.12349

Antonio Davide Barretta, Guido Noto

{"title":"Management control practices in interorganizational initiatives: The case of a public program","authors":"Antonio Davide Barretta, Guido Noto","doi":"10.1111/faam.12349","DOIUrl":"https://doi.org/10.1111/faam.12349","url":null,"abstract":"In the last decades, public management and accounting scholars have focused increasingly on the study of interorganizational initiatives involving multiple public organizations in the pursuit of common goals. This paper is an investigation of management control in a public interorganizational program. It adopts a “management control as a package” approach with the aims of (i) identifying the control mechanisms used in interorganizational initiatives; (ii) exploring the interdependencies between them; and (iii) understanding the contribution of organizational controls in supporting collaborative actions. To address the research objectives, this paper presents the case study of a public initiative. The empirical research combines an interventionist approach with semistructured interviews. As a result, the research highlights that management controls in public interorganizational initiatives could require a package of multiple control mechanisms interdependent; moreover, controls at the inter and intraorganizational level influence each other to guide administrations toward the achievement of common objectives. In particular, in the case analyzed, interorganizational controls seem to support public organizations in overcoming the silo logic that often characterizes public administrations’ structure.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"39 3","pages":"493-513"},"PeriodicalIF":2.2,"publicationDate":"2022-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50149636","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: 1

Gender-responsive budgeting for public value creation: Insights from higher education 促进公共价值创造的性别预算:来自高等教育的见解

IF 2.2

Financial Accountability & Management Pub Date : 2022-11-09 DOI: 10.1111/faam.12352

Chiara Oppi, Giovanna Galizzi

引用次数: 0

Transparency and community trust in village government: Does corruption perception matter? 村政府的透明度和社区信任：腐败观念重要吗？

IF 2.2

Financial Accountability & Management Pub Date : 2022-11-09 DOI: 10.1111/faam.12351

Hafiez Sofyani, Rizal Yaya, Zakiah Saleh

{"title":"Transparency and community trust in village government: Does corruption perception matter?","authors":"Hafiez Sofyani, Rizal Yaya, Zakiah Saleh","doi":"10.1111/faam.12351","DOIUrl":"https://doi.org/10.1111/faam.12351","url":null,"abstract":"When Indonesian village governments were granted authority, independence, and decentralized budget from the central government through Village Law No. 6 of 2014, most people predicted that it would not promote better village development. Instead, such a policy would increase corruption cases and subsequently persuade people not to trust the village government. It might interfere with the legitimacy of the village government's autonomy. Insufficient institutionalization of good governance in the village was one of the reasons. Hence, this study aims to examine the association between transparency after village governance reform—as one of the good governance principles—and village community trust intervened by corruption perception of villagers. This study employed a survey method and involved 128 village governments in the Special Region of Yogyakarta Province, Indonesia, as the samples. The Partial Least Square technique was used for hypothesis testing. This study discovered that transparency was positively associated with low corruption perception and high village community trust. Moreover, corruption perception from villagers was negatively associated with community trust and had a role as a partial intervening variable.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"39 2","pages":"355-374"},"PeriodicalIF":2.2,"publicationDate":"2022-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50126830","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

Whatever happened to New Public Management? 新公共管理到底发生了什么?

IF 2.2

Financial Accountability & Management Pub Date : 2022-10-17 DOI: 10.1111/faam.12346

Irvine Lapsley

引用次数: 2

Performance measurement in the public sector: Mapping 20 years of survey research 公共部门的绩效评估:绘制20年的调查研究

IF 2.2

Financial Accountability & Management Pub Date : 2022-10-08 DOI: 10.1111/faam.12345

Berend van der Kolk

引用次数: 3

Financial resilience! A comparative study of three lower tier authorities in England 财务弹性!英国三个下级政府的比较研究

IF 2.2

Financial Accountability & Management Pub Date : 2022-09-05 DOI: 10.1111/faam.12344

Hilary Coyle, Laurence Ferry

引用次数: 0

Designing international public sector accounting standards: An analysis of constituents’ participation through comment letters 设计国际公共部门会计准则:通过意见信分析选民的参与

IF 2.2

Financial Accountability & Management Pub Date : 2022-08-30 DOI: 10.1111/faam.12343

Marco Bisogno, Francesca Manes-Rossi, Mariafrancesca Sicilia

{"title":"Designing international public sector accounting standards: An analysis of constituents’ participation through comment letters","authors":"Marco Bisogno, Francesca Manes-Rossi, Mariafrancesca Sicilia","doi":"10.1111/faam.12343","DOIUrl":"10.1111/faam.12343","url":null,"abstract":"Harmonization of public sector accounting is attracting increasing attention from scholars and practitioners. A focal component of this phenomenon is the setting of accounting standards, whose legitimacy is paramount to their application. As participation by constituents is considered fundamental for ensuring this legitimacy, in this study, we focus on participation through comment letters in the due process. In particular, we explore the type of respondents, their geographical area, their agreement/disagreement with the documents prepared by the International Public Sector Accounting Standards Board (IPSASB) and the issues of importance to them, through an analysis of the comment letters submitted for six projects launched over the period 2017–2020 by the IPSASB. Furthermore, we analyze some factors that may affect countries’ participation in the due process. The analysis enriches our understanding of the IPSASB's due process and provides relevant insights for the growing research into accounting standard-setting.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"38 4","pages":"661-685"},"PeriodicalIF":2.2,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12343","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120866994","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: 2

State audit of public–private partnerships: Effects on transparency, auditor's roles, and impact on auditee's reactions 公私伙伴关系的国家审计:对透明度的影响、审计师的角色以及对被审计单位反应的影响

IF 2.2

Financial Accountability & Management Pub Date : 2022-08-24 DOI: 10.1111/faam.12342

Luis Cracel Viana, José António Moreira, Paulo Alves

{"title":"State audit of public–private partnerships: Effects on transparency, auditor's roles, and impact on auditee's reactions","authors":"Luis Cracel Viana, José António Moreira, Paulo Alves","doi":"10.1111/faam.12342","DOIUrl":"10.1111/faam.12342","url":null,"abstract":"Supreme Audit Institutions (SAIs) play an active role in the government's accountability to the parliament. Public–private partnerships (PPPs) are a different route used to deliver infrastructure-based public services by private sector entities compared to traditional public procurement. Due to their nature, PPPs raise specific issues related to transparency for public accountability and SAIs, through the independent and competent audit they provide, may enhance the information content of the accountability relationship between the government and the parliament. We conducted a documentary analysis of 16 PPP audit reports issued by the Portuguese Court of Auditors (CoA) to analyze the audit process and outputs. Overall, our evidence suggests that the CoA, through the audit reports, reduced the information asymmetry by disclosing relevant information for more comprehensive public scrutiny and political accountability of PPPs and made several recommendations towards better PPP governance and management. Furthermore, our findings corroborate the two functions of SAIs, which can both be found in the same audit report: the watchdog function (magistrate and public accountant roles), drawing attention to failures at different stages of the PPP cycle, and the shepherding function (management accountant role), providing advice to the Government towards best practices on PPP governance and management. Considering the Government's reactions to the audit reports and the information available about CoA's recommendations implementation, there are doubts about the desired audit impact on the auditee's change of PPPs governance and management.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"38 4","pages":"633-660"},"PeriodicalIF":2.2,"publicationDate":"2022-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129889114","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

Public university research engagement contradictions in a commercialisation higher education world 商业化高等教育世界中公立大学参与研究的矛盾

IF 2.2

Financial Accountability & Management Pub Date : 2022-08-04 DOI: 10.1111/faam.12341

Lee D Parker

{"title":"Public university research engagement contradictions in a commercialisation higher education world","authors":"Lee D Parker","doi":"10.1111/faam.12341","DOIUrl":"10.1111/faam.12341","url":null,"abstract":"This paper aims to critically assess the impact of public university commercialisation on research engagement and practice relevance. Recent decades have seen dramatic changes in university environments, identities and missions, as well as in government and private sector funding and involvement. As increasingly commercialised and corporatised organisations, universities have increasingly mimicked private sector hierarchical organisation structures, professionally managed and subject to performance management via proliferating management control systems. From accumulated prior research, this paper finds university research now primarily conducted for the private rather than public good, researchers being subject to and tailoring their endeavors to conform with proliferating metrics focused university management control systems. External engagement appears as a university impression management strategy, while internally, researchers are still compelled to pursue a contradictory focus on high-status self-referential journal publication venues. This contradictory environment is found to have produced an increasing distance between university research and professional practice and between research and professional communities.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"40 1","pages":"16-33"},"PeriodicalIF":2.2,"publicationDate":"2022-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12341","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123020626","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

The future of public audit 公共审计的未来

IF 2.2

Financial Accountability & Management Pub Date : 2022-07-11 DOI: 10.1111/faam.12339

Laurence Ferry, Vaughan S. Radcliffe, Ileana Steccolini

{"title":"The future of public audit","authors":"Laurence Ferry, Vaughan S. Radcliffe, Ileana Steccolini","doi":"10.1111/faam.12339","DOIUrl":"10.1111/faam.12339","url":null,"abstract":"Public sector audit is a vital activity within democratic states, which underpins the relationship between the government and the governed, the executive and the legislature, and different parts of the government. While there has been a lot of exceptional work in recent years on public sector audit, the sector faces new challenges. These challenges include regulatory space considerations, digitalization, the impact of service delivery design change, how audit and accountability arrangements address crises such as austerity, Brexit, black lives matter, climate change, disease in the form of COVID-19 and war, and increased skepticism about the role of audit in society more generally. In this special issue, a group of scholars came together to describe this crisis in public audit, how the current literature addresses different facets of it and show how future research can contribute to analyzing it. This introductory article provides a brief summary of the current context of the “what, why, when, how, where and who” of public audit, before considering the contribution of each individual paper in this special issue to assisting in understanding the crisis of public audit, and finally setting out a conclusion and future directions.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"38 3","pages":"325-336"},"PeriodicalIF":2.2,"publicationDate":"2022-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12339","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132482192","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: 4