Financial Accountability & Management最新文献_第8页

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

VfM audit and the UK public sector: A critical review of the VfM reports VfM 审计与英国公共部门：对虚拟财务管理报告的批判性审查

IF 2.2

Financial Accountability & Management Pub Date : 2022-06-29 DOI: 10.1111/faam.12338

Abdelhafid Benamraoui, Eleni Chatzivgeri, Surendranath Rakesh Jory, Ranjitha Ajay

{"title":"VfM audit and the UK public sector: A critical review of the VfM reports","authors":"Abdelhafid Benamraoui, Eleni Chatzivgeri, Surendranath Rakesh Jory, Ranjitha Ajay","doi":"10.1111/faam.12338","DOIUrl":"10.1111/faam.12338","url":null,"abstract":"The study investigates why the value for money (VfM) audit, in its current form, fails to capture the actual state of affairs in the UK public organizations. To address this, we utilize a VfM assessment matrix and key public sector performance indicators to critically evaluate the VfM reports published by two main public bodies in the United Kingdom, that is, the National Health Services and the police authorities, alongside the reports published by the National Audit Office and Her Majesty's Inspectorate of Constabulary and Fire & Rescue Services. Our results reveal that the VfM reports do not clearly show how the 3Es (i.e., economy, efficiency, and effectiveness) associated with the VfM assessment are attained. There are also limited suggestions on the public bodies’ service output or social outcomes and how performance targets are fulfilled. We deduce that the VfM audit's failure to capture these elements significantly curtails the benefits of the VfM exercise to public bodies. We argue for complementing the current VfM assessment with a review of the performance of these bodies based on the services they offer as well as their strategic objectives.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"40 2","pages":"127-153"},"PeriodicalIF":2.2,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12338","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116857908","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

Digital affordances and remote public audit practice 数字支持和远程公共审计实践

IF 2.2

Financial Accountability & Management Pub Date : 2022-06-28 DOI: 10.1111/faam.12337

André Carlos Busanelli de Aquino, André Feliciano Lino, Ricardo Rocha de Azevedo, Polyana Batista da Silva

{"title":"Digital affordances and remote public audit practice","authors":"André Carlos Busanelli de Aquino, André Feliciano Lino, Ricardo Rocha de Azevedo, Polyana Batista da Silva","doi":"10.1111/faam.12337","DOIUrl":"10.1111/faam.12337","url":null,"abstract":"As public sector organizations are undergoing a digital transformation, public auditing is increasingly relying on technology to enable it to collect and analyze large amounts of data. We analyze how the introduction and development of digital artifacts in a governmental audit setting end up affording audit practices. Focusing on the introduction of computer-assisted audit tools and techniques (CAATTs) developed by Courts of Accounts in Brazil, our findings indicate that the digital infrastructure maintained by each Court in Brazil is the material center of a dominant frame of remote compliance audit practice. Besides CAATTs’ interface, scripts and algorithms in the infrastructure's backstage also add to the affordance of the digital devices used by auditors—that is, auditors’ action possibilities molded by technology. Through interviews with governmental auditors, we provide evidence on how CAATTs afford their practices while showing that auditors are not fully aware of how their skepticism and autonomy are being affected by the introduction of such devices and by the reinforcement of remote audit practice.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"38 3","pages":"447-467"},"PeriodicalIF":2.2,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133086353","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: 7

Institutional embeddedness and the language of accountability: Evidence from 20 years of Canadian public audit reports 机构嵌入性与问责语言:来自20年加拿大公共审计报告的证据

IF 2.2

Financial Accountability & Management Pub Date : 2022-06-16 DOI: 10.1111/faam.12336

Catherine Liston-Heyes, Luc Juillet

{"title":"Institutional embeddedness and the language of accountability: Evidence from 20 years of Canadian public audit reports","authors":"Catherine Liston-Heyes, Luc Juillet","doi":"10.1111/faam.12336","DOIUrl":"10.1111/faam.12336","url":null,"abstract":"Due to the expansion of the mandate assigned to public auditors in the past decades, audit reports have become more prominent indicators of the quality of government. Accordingly, it is important to investigate the factors that shape the communication of audit findings. We suggest that while internal and legislative auditors belong to the same community of practice, they are also embedded in distinct institutional environments that incentivize them to report their findings in different ways. In particular, we hypothesize that to draw attention and mobilize support for their work, legislative auditors are encouraged to use a language that is more negative and emotive than internal auditors. Applying methods of computational text analysis to a corpus of 3245 audit reports produced in the Government of Canada between 2000 and 2019, we present empirical evidence in favor of these hypotheses. Among other things, our findings provide large-sample evidence that despite comparable professional norms and guidance, public auditors are sensitive to their institutional context and, in response to their environment, resort to rhetorical strategies to either amplify or mitigate the reputational risks associated with their reports.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"38 4","pages":"608-632"},"PeriodicalIF":2.2,"publicationDate":"2022-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12336","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121349582","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

Conceptualizing accountability as an integrated system of relationships, governance, and information 将问责制概念化为关系、治理和信息的综合系统

IF 2.2

Financial Accountability & Management Pub Date : 2022-05-10 DOI: 10.1111/faam.12323

Marc Pilon, François Brouard

引用次数: 2

Thirty-six years of the journal of Financial Accountability & Management: Scientometric review 《财务责任与管理》杂志36年：科学评估

IF 2.2

Financial Accountability & Management Pub Date : 2022-03-09 DOI: 10.1111/faam.12320

Osama F. Atayah, Hazem Marashdeh, Nohade Nasrallah, Allam Mohammed Hamdan

{"title":"Thirty-six years of the journal of Financial Accountability & Management: Scientometric review","authors":"Osama F. Atayah, Hazem Marashdeh, Nohade Nasrallah, Allam Mohammed Hamdan","doi":"10.1111/faam.12320","DOIUrl":"https://doi.org/10.1111/faam.12320","url":null,"abstract":"The journal of Financial Accountability & Management (FAM) is a reputable journal that started its publication in March 1985. We conduct a retrospective review to analyze the journal's impact and temporal development in terms of publications, authors, affiliated institutions and countries, citation patterns. We shed light on its major theoretical and empirical contribution, conduct a peer-benchmarking analysis and conceptual structure. A thorough database search of Scopus was performed to retrieve FAM publications during the period 1985–2020. The analysis relies on bibliometric techniques and bibliographic coupling, keyword analysis, and content analysis. A total of 625 documents was analyzed using R-Studio, VOSviewer, and Microsoft Excel. Using the hybrid approach “bibliometric and content analysis,” we group FAM publications into four main clusters. Our study shows that FAM has significantly experienced a pivotal rise in publication activities and citations, reflecting its impactful presence and relevant contribution to different research fields.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"39 2","pages":"394-420"},"PeriodicalIF":2.2,"publicationDate":"2022-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50144197","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

Role expectations and shared accountability: A framework for school governance 角色期望和共同责任制：学校治理框架

IF 2.2

Financial Accountability & Management Pub Date : 2022-03-07 DOI: 10.1111/faam.12322

Luisa A. Unda, Zhiyun Gong, Kelly Benati, Chin Moi Loh

{"title":"Role expectations and shared accountability: A framework for school governance","authors":"Luisa A. Unda, Zhiyun Gong, Kelly Benati, Chin Moi Loh","doi":"10.1111/faam.12322","DOIUrl":"https://doi.org/10.1111/faam.12322","url":null,"abstract":"This research examines how perceptions of shared accountability for performance arise in a context of role expectations and interpersonal exchanges. We use the education context to view accountability as involving elements of board's and management's role expectations, history of their relationship, and leadership governance mechanisms. Using Frink and Klimoski's accountability role theory model, we explore governance roles, accountability practices, and school performance. We analyze interview data related to board chairs, board members, and principals/heads of Australian independent schools. We find that role expectations as well as the interpersonal exchanges (i.e., board/chair–principal relationship) shape accountability perceptions regarding school performance. The findings offer insights into the links between role expectations, interpersonal factors, and accountability practices. We point to the need of having a shared accountability model between the board and the principal, which may lead to improvement in performance within the school context.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"39 4","pages":"790-808"},"PeriodicalIF":2.2,"publicationDate":"2022-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12322","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50124361","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