Financial Accountability & Management最新文献_第8页

Accounting and accountability for the digital transformation of public services 公共服务数字化转型的会计和问责制

IF 2.2

Financial Accountability & Management Pub Date : 2021-12-30 DOI: 10.1111/faam.12314

Deborah Agostino, Enrico Bracci, Ileana Steccolini

引用次数: 9

Accountants’ postures under compulsory digital transformation imposed by government oversight authorities 在政府监管部门强制实施的数字化转型下，会计师的姿态

IF 2.2

Financial Accountability & Management Pub Date : 2021-12-27 DOI: 10.1111/faam.12313

André Feliciano Lino, André Carlos Busanelli de Aquino, Fabricio Ramos Neves

{"title":"Accountants’ postures under compulsory digital transformation imposed by government oversight authorities","authors":"André Feliciano Lino, André Carlos Busanelli de Aquino, Fabricio Ramos Neves","doi":"10.1111/faam.12313","DOIUrl":"10.1111/faam.12313","url":null,"abstract":"Governments are becoming digital; however, a shift toward digital transformation may not always occur voluntarily. For example, despite their willingness or skills, local government accountants are usually forced to adopt a digital innovation to comply with requirements from top-down public financial management reforms—a typical case of compulsory digital transformation. We observe local government accountants’ attitudes toward compulsory digital transformation and their effects on the comprehensiveness of the digital transformation linked to accounting reforms in place. We empirically analyzed the public financial management oversight function in Brazil, in which digitalization requires local government accountants to report financial information to external authorities via computerized tools. Relying on interviews and an open-ended survey with local government accountants, our findings revealed how Brazilian government accountants deal with compulsory digital transformation in the context of task overload. Most of the accountants present a resigned posture in which they opt to comply with the oversight authorities’ deadlines at the expense of reductions in the reported data's accuracy. However, other accountants assume a visionary posture by adopting a transformative attitude and turning the mandatory digital transformation to their advantage to favor a broader reformist agenda. The implications of such a scenario are discussed.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"38 2","pages":"202-222"},"PeriodicalIF":2.2,"publicationDate":"2021-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85765349","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: 8

Performance auditing in the public sector: A systematic literature review and future research avenues 公共部门绩效审计:系统文献综述及未来研究方向

IF 2.2

Financial Accountability & Management Pub Date : 2021-12-20 DOI: 10.1111/faam.12312

Tarek Rana, Ileana Steccolini, Enrico Bracci, Dessalegn Getie Mihret

{"title":"Performance auditing in the public sector: A systematic literature review and future research avenues","authors":"Tarek Rana, Ileana Steccolini, Enrico Bracci, Dessalegn Getie Mihret","doi":"10.1111/faam.12312","DOIUrl":"10.1111/faam.12312","url":null,"abstract":"Performance auditing (PA) has undergone relevant evolutions in recent decades, attracting considerable interest from academics and practitioners alike, in terms of its emergence, evolution, transformation, and outcomes in various international contexts. Through a systematic review of the literature published over the past five decades, totaling 125 papers, this study maps the existing knowledge on PA and recommends avenues for future research. Based on the analysis of the selected articles, the paper identifies and discusses the main themes emerging from the literature, including the scope and evolution of PA; the two faces of PA (accountability and performance improvement); the tensions and contradictions of influence and independence of PA; and unintended consequences and conflicts of PA. Considering the synthesis of the literature and current issues in public administration, the paper highlights themes that warrant further research, including the PA implications of digitalization and emerging technologies, the potential for widening accountability, PA's connections with media, and the relevance of PA in a risk management perspective. The paper also offers insights into the potential of international and comparative approaches to research on PA issues.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"38 3","pages":"337-359"},"PeriodicalIF":2.2,"publicationDate":"2021-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82490225","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: 9

Factors in the choice of fiscal governance: A systematic literature review and future research agenda 财政治理选择中的因素：系统的文献综述和未来的研究议程

IF 2.2

Financial Accountability & Management Pub Date : 2021-11-29 DOI: 10.1111/faam.12311

Girley Vieira Damasceno, Ricardo Corrêa Gomes

{"title":"Factors in the choice of fiscal governance: A systematic literature review and future research agenda","authors":"Girley Vieira Damasceno, Ricardo Corrêa Gomes","doi":"10.1111/faam.12311","DOIUrl":"https://doi.org/10.1111/faam.12311","url":null,"abstract":"The fiscal governance framework includes the rules and regulations that discipline the preparation, approval, and implementation of public budgets. It results from the power struggle of the actors that participate in the process of allocating public resources. Despite relevant studies published on the subject, this study aimed to provide background information on determinant factors in the choice and effects of fiscal governance framework adopted by governments in the scholarly conversation. For this, the systematic literature review method was adopted with the development of five steps: selecting a review topic, searching the literature, gathering, reading, and analyzing the scientific papers published in the last 10 years on the subject. Results show that fiscal crises and pressures and rewards of external bodies were the preponderant factors for reforms in the framework of fiscal governance adopted by governments. In another view, impacts of this framework on national public finances were investigated primarily by analysis of numerical fiscal rules. The research gaps identified indicate directions for future research.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"39 1","pages":"237-254"},"PeriodicalIF":2.2,"publicationDate":"2021-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50155630","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

First Nations gatekeepers as a common pool health care institution: Evidence from Canada 作为共同医疗机构的原住民看门人：来自加拿大的证据

IF 2.2

Financial Accountability & Management Pub Date : 2021-11-07 DOI: 10.1111/faam.12309

Akolisa Ufodike, Oliver Nnamdi Okafor, Michael Opara

引用次数: 0

The doxa of accountability knowledge: A socioanalysis of accountability research in accounting 问责知识:会计问责研究的社会分析

IF 2.2

Financial Accountability & Management Pub Date : 2021-11-01 DOI: 10.1111/faam.12308

Tarek Rana, Enrico Bracci, Mouhcine Tallaki, Riccardo Ievoli

{"title":"The doxa of accountability knowledge: A socioanalysis of accountability research in accounting","authors":"Tarek Rana, Enrico Bracci, Mouhcine Tallaki, Riccardo Ievoli","doi":"10.1111/faam.12308","DOIUrl":"10.1111/faam.12308","url":null,"abstract":"This paper offers a systematic reflection on accountability research in accounting literature. It shows the dynamic relationships and networks between the construction of accountability research, academics, and accounting journals. The research involves a systematic review of accountability literature in selected accounting journals, using both qualitative and quantitative methodologies. Drawing on Bourdieu's relational sociology for its theoretical and methodological frameworks, the paper constructs a socioanalysis of academic and intellectual capital by categorizing various positions and reputations in relation to accountability scholarship in the field of accounting. It finds that a subtle process of position taking works in both symbolic and material ways through citing and being cited by key authors in this cultural field. The paper develops a general but sociopolitical theoretical approach to the field study of accountability in accounting. The doxa of accountability reflects the cultural capital and the way in which doxa of the accounting field is recognized and valued. The paper argues that the process of cultural production is a dialectic sociopolitical process, which influences authors’ reflections and choices and at the same time is influenced by the network of authors and journals.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"38 4","pages":"582-607"},"PeriodicalIF":2.2,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12308","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86765137","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

The commercialized Australian public university: An accountingized transition 商业化的澳大利亚公立大学：会计转型

IF 2.2

Financial Accountability & Management Pub Date : 2021-11-01 DOI: 10.1111/faam.12310

Lee Parker, Ann Martin-Sardesai, James Guthrie

{"title":"The commercialized Australian public university: An accountingized transition","authors":"Lee Parker, Ann Martin-Sardesai, James Guthrie","doi":"10.1111/faam.12310","DOIUrl":"https://doi.org/10.1111/faam.12310","url":null,"abstract":"This paper explores the impact of neoliberalism on Australia's public higher education system. It examines flaws in the university system revealed by the COVID-19 pandemic and identifies how the conditions created by neoliberal policies have limited universities' capacity to respond to a crisis. The paper reviews the previous literature on universities, neoliberalism policies, and new public management practices. It uses data from the literature, newspapers, and contemporary documents to shape an overview of the Australian public sector university system up to 2021 and its transformation by stealth. The impact of this transformation has been a heavy reliance on international onshore student fees to fund operations, infrastructure, and research activities. COVID-19-related public health measures have caused a significant downturn in the number of international students studying in Australia, in turn, creating a financial crisis that has seen many tens of thousands of university staff losing their jobs and courses being cut. The transformation has also seen accountingization of both individual academic and university performance to become the norm. The quantified performance metrics associated with accountingization have become universities' new language, and their goal displaced ends. Revenue generation and expenditure has been privileged over making a contribution to the nation and society. We call for a radical rethinking of the public sector university mission for the ultimate benefit of the Australian community.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"39 1","pages":"125-150"},"PeriodicalIF":2.2,"publicationDate":"2021-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50128116","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: 21

Financial Accountability & Management 财务问责与管理

IF 2.2

Financial Accountability & Management Pub Date : 2021-10-12 DOI: 10.1111/faam.12263

引用次数: 0

The UK COVID-19 app: The failed co-production of a digital public service 英国COVID-19应用程序:数字公共服务的失败合作

IF 2.2

Financial Accountability & Management Pub Date : 2021-10-11 DOI: 10.1111/faam.12307

Tobias Polzer, Galina Goncharenko

{"title":"The UK COVID-19 app: The failed co-production of a digital public service","authors":"Tobias Polzer, Galina Goncharenko","doi":"10.1111/faam.12307","DOIUrl":"10.1111/faam.12307","url":null,"abstract":"The COVID-19 pandemic put governments under pressure to make radical and urgent decisions, and to implement new digital solutions to steer society and deliver public services. Our study analyzes social media discourse to understand the co-production of a digital public service in an emergency situation. Empirically, we mobilize Twitter netnography and discourse analysis to examine citizens’ perceptions of the contact tracing app (CTA) introduced by the UK government to tackle the pandemic and save lives. Our study contributes to research on public sector accountability for digital transformations by advancing scholarly understanding of how societal concerns and public perceptions impact the co-production of digital services. Our findings reveal a high level of public skepticism toward the app and a general distrust of the UK government among the main social challenges of the CTA's implementation. Furthermore, we evidence widespread public distress over the potential violation of democratic freedoms and misuse of the data collected by the app. Finally, we reflect on the linkages between the lack of governmental accountability and the difficulties in mitigating the expressed societal concerns, causing a corresponding resistance on the part of the public to engage in and support co-production.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"38 2","pages":"281-298"},"PeriodicalIF":2.2,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/faam.12307","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79542135","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: 11

Stakeholder participation in the development of International Public Sector Accounting Standard 42, Social Benefits 利益攸关方参与制定《国际公共部门会计准则第42号——社会福利》

IF 2.2

Financial Accountability & Management Pub Date : 2021-09-14 DOI: 10.1111/faam.12304

Anschi De Wolf, Johan Christiaens

{"title":"Stakeholder participation in the development of International Public Sector Accounting Standard 42, Social Benefits","authors":"Anschi De Wolf, Johan Christiaens","doi":"10.1111/faam.12304","DOIUrl":"https://doi.org/10.1111/faam.12304","url":null,"abstract":"This study aims to contribute to the understanding of stakeholder participation within the International Public Sector Accounting Standards Board's (IPSASB) due process. This study examines IPSASB's input legitimacy by analysing who the respondents are in exposure draft (ED) 63, Social Benefits, and to what extent they support the ED; however, the emphasis lies on the quality of the IPSASB's due process through the legitimacy theory, more precisely procedural legitimacy, by investigating to what extent the respondents’ input was considered and integrated into the final International Public Sector Accounting Standards. Most respondents originate from Europe and Oceania and consist of professional associations and public sector entities. There are indications that some respondents’ input was integrated; however, results indicate a clear flaw in the lack of transparency regarding how respondents’ input is analysed, which makes the decision-making process seem arbitrary and subjective and could potentially have a negative effect on the IPSASB's legitimacy.","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"39 4","pages":"715-730"},"PeriodicalIF":2.2,"publicationDate":"2021-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/faam.12304","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50133160","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