{"title":"公共服务数字化转型的会计和问责制","authors":"Deborah Agostino, Enrico Bracci, Ileana Steccolini","doi":"10.1111/faam.12314","DOIUrl":null,"url":null,"abstract":"<p>This paper introduces the special issue on accounting and accountability for the digital transformation of public services. Papers in special issues offer different perspectives on how digital technologies affect performance management, considering the challenges and opportunities that arise when digital data are collected and translated into a set of measures, the complexity of relying on these digital data to enhance transparency and accountability, and the organizational implications of digital data when used to support public-sector decision makers in a variety of activities, such as auditing or benchmarking.</p>","PeriodicalId":47120,"journal":{"name":"Financial Accountability & Management","volume":"38 2","pages":"145-151"},"PeriodicalIF":3.1000,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"9","resultStr":"{\"title\":\"Accounting and accountability for the digital transformation of public services\",\"authors\":\"Deborah Agostino, Enrico Bracci, Ileana Steccolini\",\"doi\":\"10.1111/faam.12314\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>This paper introduces the special issue on accounting and accountability for the digital transformation of public services. Papers in special issues offer different perspectives on how digital technologies affect performance management, considering the challenges and opportunities that arise when digital data are collected and translated into a set of measures, the complexity of relying on these digital data to enhance transparency and accountability, and the organizational implications of digital data when used to support public-sector decision makers in a variety of activities, such as auditing or benchmarking.</p>\",\"PeriodicalId\":47120,\"journal\":{\"name\":\"Financial Accountability & Management\",\"volume\":\"38 2\",\"pages\":\"145-151\"},\"PeriodicalIF\":3.1000,\"publicationDate\":\"2021-12-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"9\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Financial Accountability & Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/faam.12314\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Financial Accountability & Management","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/faam.12314","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Accounting and accountability for the digital transformation of public services
This paper introduces the special issue on accounting and accountability for the digital transformation of public services. Papers in special issues offer different perspectives on how digital technologies affect performance management, considering the challenges and opportunities that arise when digital data are collected and translated into a set of measures, the complexity of relying on these digital data to enhance transparency and accountability, and the organizational implications of digital data when used to support public-sector decision makers in a variety of activities, such as auditing or benchmarking.
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