Financial Accountability & Management最新文献_第6页

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

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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

Public accountability and democracy: An accountability stage in the theatre of democracy 公共问责与民主：民主舞台上的问责舞台

IF 2.2

Financial Accountability & Management Pub Date : 2023-03-10 DOI: 10.1111/faam.12360

Mark Christensen, Kiyoshi Yamamoto

引用次数: 0

Management as ideology: “New” managerialism and the corporate university in the period of Covid-19 作为意识形态的管理：19科维德时期的 "新 "管理主义和企业大学

IF 2.2

Financial Accountability & Management Pub Date : 2023-02-21 DOI: 10.1111/faam.12359

Muhammad Al Mahameed, David Yates, Florian Gebreiter

{"title":"Management as ideology: “New” managerialism and the corporate university in the period of Covid-19","authors":"Muhammad Al Mahameed, David Yates, Florian Gebreiter","doi":"10.1111/faam.12359","DOIUrl":"10.1111/faam.12359","url":null,"abstract":"In this paper, we examine how Covid-19 was utilized by the management of a university as a catalyst for ideological change, with the objective of transforming the ethos of a university management school and the role(s) of the academics employed within. Through new modes of working that maintained corporeal distance between university staff, market-based ideology was mobilized to institute radical and lasting change within the roles of academics and operations of the institution. We focus on a singular case study: “Blue Management School” (BMS, pseudonym), based within an English mid-tier research university which has historically embraced corporatization more readily than most of its peers. We conducted a qualitative analysis of management email communications and from interviews with nine academics (both current and former employees) who were working at BMS during the time concerned (March 2020 onward). We observe that Covid-19 posed significant challenges to corporatized universities, and that university managers at BMS sought to address these challenges by undertaking further steps toward corporatization and mobilizing organizational change legitimized by the need to manage the Covid-19 situation. This included hierarchical forms of accountability, with academics answering for module content to teaching convenors and the management team (“manager academics”). We draw attention to how management communications carried profound effects for the mobilization of ideological change within the institution, during this period. In addition, academic identity was affected, moving away from traditional research and teaching scholars toward revenue-generating customer service workers, facilitating a power shift away from academics and further toward managers.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"40 1","pages":"34-57"},"PeriodicalIF":2.2,"publicationDate":"2023-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12359","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116886386","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

Budgeting in public hospital trusts: Surplus, optimism, and accuracy 公立医院信托的预算编制：盈余、乐观和准确

IF 2.2

Financial Accountability & Management Pub Date : 2023-02-08 DOI: 10.1111/faam.12358

Nils Arne Lindaas, Kjartan Sarheim Anthun, Jon Magnussen

引用次数: 0

Valedictory editorial: Thanks and farewell 告别社论：谢谢，再见

IF 2.2

Financial Accountability & Management Pub Date : 2023-01-09 DOI: 10.1111/faam.12357

Irvine Lapsley

引用次数: 0

The new “corporate state”: The meshing of corporate and political power and the erosion of democratic accountability in the UK 新的“企业国家”：英国企业和政治权力的结合以及民主问责制的侵蚀

IF 2.2

Financial Accountability & Management Pub Date : 2022-11-29 DOI: 10.1111/faam.12356

Christine Cooper, Jonathan Tweedie, Jane Andrew, Max Baker

引用次数: 1

Local authority audit in England, playing the field? 英国地方当局审计，在玩游戏？

IF 2.2

Financial Accountability & Management Pub Date : 2022-11-23 DOI: 10.1111/faam.12350

Lynn Bradley, Alvise Favotto, John McKernan

引用次数: 2