Financial Accountability & Management最新文献

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Environmental reporting in public sector organizations: A review of literature for the future paths of research 公共部门组织的环境报告：未来研究方向的文献综述

IF 2.2 Q2 BUSINESS, FINANCE

Financial Accountability & Management

Pub Date : 2024-08-28 DOI: 10.1111/faam.12411

Francesca Cappellieri, Rosa Lombardi, Michele Pizzo, Rosa Vinciguerra

This article aims to determine a comprehensive resume of environmental reporting (ER) in the public sector recognizing its role in achieving the environmental sustainable development goals (SDGs). A structured literature review was conducted by content and bibliometric analysis as well as applying the analytical framework by Manes Rossi et al. (2020) to draft the state‐of‐the‐art of ER in public sector organizations and link them to the environmental SDG targets. The analysis develops insights and critical reflections on emerging research areas related to biodiversity disclosure, climate change, and carbon emission disclosure, including ER from a general perspective in the public sector and identifies future research paths that deserve in‐depth‐investigation. The originality of our study derives from the proposal of a set of renewed streams of research addressed to academics and practical communities as well as to decision‐makers and policymakers in taking urgent action to be compliant with emerging legislative issues and to be accountable toward stakeholders in preventing climate change and combating environmental impacts.

本文旨在确定公共部门环境报告（ER）的综合简历，认识到其在实现环境可持续发展目标（SDGs）中的作用。通过内容和文献计量分析以及应用 Manes Rossi 等人（2020 年）的分析框架，进行了结构化文献综述，以起草公共部门组织环境报告的最新情况，并将其与环境可持续发展目标联系起来。分析对与生物多样性披露、气候变化和碳排放披露相关的新兴研究领域提出了见解和批判性思考，包括从一般视角看待公共部门的环境风险，并确定了值得深入研究的未来研究路径。我们这项研究的独创性在于提出了一套新的研究流派，供学术界和实践界以及决策者和政策制定者采取紧急行动，以应对新出现的立法问题，并在预防气候变化和应对环境影响方面对利益相关者负责。

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引用次数: 0

Unfolding crowd‐based accountability of a charity fund during the war 战争期间以人群为基础的慈善基金问责制的展开

IF 2.2 Q2 BUSINESS, FINANCE

Financial Accountability & Management

Pub Date : 2024-08-10 DOI: 10.1111/faam.12410

Valeriia Melnyk, Olga Iermolenko, Carolyn Cordery

Charity organizations’ accountability is crucial for their work and existence, as these organizations depend on continuous public donations. Meeting the needs of all stakeholders places additional challenges on charities and forces them to use different ways/forms of accountability. Recently, social media (SM) has been extensively used for both charity fundraising and reporting/accountability. With few exceptions, the current literature describes this process as rather one‐sided—where charity organizations pursue their agendas without engaging with or responding to crowds accessing their SM. This research uses netnographic and interview data to investigate how public SM engagement reconfigures a charity's accountability during wartime. We utilize the case of a significant Ukrainian charity fund that gathered over USD 110 million in donations in 2022 via SM to meet the needs of that country's army as well as victims of Russia's War in Ukraine. SM enabled crowds to question and critique the fund's accountability, generating a crowd‐based accountability dialog which required the charity to respond. Consequently, the charity evolved dialogic accountability processes between the crowd, the fund and its celebrity founder, the latter playing a mediating role in the fund's dialog with the crowd. This study adds to the literature on online publics and crowd‐based accountability as dialog. A particularly significant facet of this study concerns the highly sensitized context where, despite the exigencies faced, donors’ expectations of accountability remain high. Charity organizations, other nongovernmental organizations and governments can learn from this use of SM as a crowd‐based accountability tool to enable real dialog during significant crises (in our case, Russia's War in Ukraine).

慈善组织的问责制对其工作和生存至关重要，因为这些组织依赖于持续不断的公众捐款。满足所有利益相关者的需求给慈善组织带来了额外的挑战，迫使它们采用不同的问责方式/形式。最近，社交媒体（SM）被广泛用于慈善筹款和报告/问责。除少数例外情况外，目前的文献将这一过程描述为相当片面的--慈善组织追求自己的议程，而不参与或回应访问其社交媒体的人群。本研究使用网络地理和访谈数据，调查公众 SM 参与如何重新配置战时慈善组织的责任。我们利用了一个重要的乌克兰慈善基金的案例，该基金在 2022 年通过 SM 收集了超过 1.1 亿美元的捐款，以满足该国军队以及俄罗斯乌克兰战争受害者的需求。SM 使群众能够质疑和批评该基金的问责制，产生了基于群众的问责对话，要求慈善机构做出回应。因此，该慈善机构在人群、基金及其名人创始人之间形成了对话式的问责过程，后者在基金与人群的对话中发挥了中介作用。本研究为有关在线公众和基于人群的对话式问责的文献增添了新的内容。本研究的一个特别重要的方面涉及高度敏感的背景，在这种背景下，尽管面临紧急情况，捐助者对问责制的期望仍然很高。慈善组织、其他非政府组织和政府可以借鉴这种将 SM 作为基于人群的问责工具的做法，在重大危机（在我们的案例中，是俄罗斯的乌克兰战争）期间开展真正的对话。

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引用次数: 0

Tribute for Irvine Lapsley 悼念欧文-拉普斯莱

IF 2.2 Q2 BUSINESS, FINANCE

Financial Accountability & Management

Pub Date : 2024-07-18 DOI: 10.1111/faam.12405

引用次数: 0

Making sense of climate change in central government annual reports and accounts: A comparative case study between the United Kingdom and Norway 中央政府年度报告和账目中的气候变化问题：英国与挪威的比较案例研究

IF 2.2 Q2 BUSINESS, FINANCE

Financial Accountability & Management

Pub Date : 2024-07-17 DOI: 10.1111/faam.12409

Victoria C. Edgar, Elaine Stewart

Taking a sensemaking and accountability perspective, this paper explores how the Norwegian and the United Kingdom (UK) central governments understand climate change in the annual reports and accounts and how this shapes its accountability. Using a thematic analysis, we find that the Norwegian central government makes sense of climate change as a global problem requiring coordinated actions with shared responsibility and accountability to international agreements. In contrast, the UK central government understands climate change as a problem for individual departments and accountability to national guidelines. Sensemaking is enabled primarily in the narratives but also visually in the UK central government. Our research contributes to climate‐related and accounting research by illustrating how central government understands climate change. Theoretically, we extend the literature on sensemaking to the public sector and how sensemaking shapes accountability for climate change.

本文从感性认识和问责制的角度，探讨了挪威和英国中央政府如何在年度报告和账目中理解气候变化，以及气候变化如何影响其问责制。通过专题分析，我们发现挪威中央政府将气候变化视为一个全球性问题，需要采取协调行动，分担责任，并对国际协议负责。与此相反，英国中央政府将气候变化视为单个部门的问题，并对国家指导方针负责。在英国中央政府中，感性认识主要是通过叙述实现的，但也可以通过视觉实现。我们的研究通过说明中央政府如何理解气候变化，为气候相关研究和会计研究做出了贡献。从理论上讲，我们将有关感性认识的文献扩展到公共部门，以及感性认识如何塑造气候变化问责制。

引用次数: 0

Resilience and adaptation of third sector organizations (TSOs) during crisis situations: Insights from a West African economy 第三部门组织（TSOs）在危机情况下的复原力和适应力：西非经济体的启示

IF 2.2 Q2 BUSINESS, FINANCE

Financial Accountability & Management

Pub Date : 2024-07-04 DOI: 10.1111/faam.12408

Temitope Fagbemi, Oluwatoyin Dosumu, Rasheed Adigun, Franklin Nakpodia, Rilwan Sakariyahu

Across the globe, third sector organizations (TSOs) have long been recognized for their significant contributions to community support and sustainable development. However, their vulnerability to socioeconomic challenges, exemplified by the Covid‐19 pandemic, prompts a deeper examination. This study employs semi‐structured interviews to explore the resilience and adaptation strategies of TSOs operating in Nigeria, a West African country facing unique challenges. Findings reveal an intricate blend of traditional and innovative approaches, including strategic capabilities, digital citizenship, cultural dynamics, and community participation, employed by TSOs to navigate the uncertainties triggered by the Covid‐19 pandemic. By uncovering these less‐explored resilience dimensions, the study offers valuable insights for TSOs, policymakers, and scholars seeking to understand and enhance organizational resilience in challenging economic and social contexts.

在全球范围内，第三部门组织（TSOs）因其在社区支持和可持续发展方面做出的重大贡献而长期受到认可。然而，它们在社会经济挑战面前的脆弱性（以 Covid-19 大流行病为例）促使我们对其进行更深入的研究。本研究采用半结构式访谈的方式，探讨了在尼日利亚这个面临独特挑战的西非国家开展业务的非营利组织的复原力和适应战略。研究结果揭示了传统和创新方法的复杂融合，包括战略能力、数字公民意识、文化动力和社区参与，这些都是 TSO 为应对 Covid-19 大流行引发的不确定性而采用的方法。通过揭示这些鲜为人知的复原力维度，本研究为寻求了解和提高组织在充满挑战的经济和社会环境中的复原力的民间组织、政策制定者和学者提供了宝贵的见解。

引用次数: 0

Drivers of sustainability reporting by local governments over time: A structured literature review 地方政府随时间推移进行可持续发展报告的驱动因素：结构化文献综述

IF 2.2 Q2 BUSINESS, FINANCE

Financial Accountability & Management

Pub Date : 2024-07-04 DOI: 10.1111/faam.12407

André Mol, Vera van Schie, Tjerk Budding

This paper provides an overview of the current state of the literature on sustainability reporting by local governments. It focuses on the reasons why municipalities use sustainability reporting and what contingency factors incentivize or disincentivize its implementation. The study is based on a structured literature review of 190 papers, published in journals on business, environment, and accountancy, covering a 35‐year period (1987–2021). We find that sustainability reporting by local governments can be explained from interrelated theoretical perspectives, mainly legitimacy, stakeholder, institutional, and accountability theory. The implementation of sustainability reporting is influenced by contextual factors; the main determinants are organizational and political variables. Based on the papers we reviewed, we provide policy recommendations to improve sustainability reporting in practice and make suggestions for future research.

本文概述了有关地方政府可持续性报告的文献现状。研究重点是市政当局使用可持续发展报告的原因，以及哪些应急因素激励或抑制了可持续发展报告的实施。研究基于对发表在商业、环境和会计期刊上的 190 篇论文的结构化文献综述，时间跨度长达 35 年（1987-2021 年）。我们发现，地方政府的可持续发展报告可以从相互关联的理论视角来解释，主要是合法性理论、利益相关者理论、制度理论和问责理论。可持续发展报告的实施受到环境因素的影响；主要的决定因素是组织和政治变量。根据我们审查的论文，我们提出了在实践中改进可持续发展报告的政策建议，并为未来的研究提出了建议。

引用次数: 0

Local government enterprises climate action: An exploration of New Zealand container seaports’ climate‐related disclosure practices 地方政府企业的气候行动：新西兰集装箱海港气候相关信息披露实践探索

IF 2.2 Q2 BUSINESS, FINANCE

Financial Accountability & Management

Pub Date : 2024-07-04 DOI: 10.1111/faam.12406

Dimu Ehalaiye, Olayinka Moses, Fawzi Laswad, Nives Botica Redmayne

This study examines voluntary climate‐related disclosure practices among New Zealand (NZ) container seaports, in achieving Sustainable Development Goal 13 (SDG13) on climate action. Using a uniquely constructed Climate Change Disclosure Index (CCDI) and interviews, it assesses disclosure practices aligned with the Task Force on Climate‐related Financial Disclosures (TCFD) framework. The CCDI results indicate a 20% average level of climate‐related disclosures. Governance (36%) is the leading thematic area, whereas others track behind with limited disclosures among the sampled hybrid seaport entities. Evidence from the interviews reveals financial and legitimacy considerations, stakeholders, and community expectations, including forthcoming regulations, to be motivations for climate‐related disclosures. However, technological limitations, Scope 3 measurement, and regulatory inconsistencies constrain progressive climate actions of these entities. The study emphasizes the need for adaptable approaches to climate change beyond policy mandates and contributes to our understanding of sustainability practices in public sector hybrid entities. The findings hold implications for SDG13 attainment and the development of climate‐related accounting standards.

本研究探讨了新西兰（NZ）集装箱海港在实现可持续发展目标 13（SDG13）气候行动方面自愿披露气候相关信息的做法。本研究利用独特构建的气候变化披露指数（CCDI）和访谈，评估了与气候相关财务披露特别工作组（TCFD）框架一致的披露实践。CCDI 结果显示，与气候相关的信息披露平均水平为 20%。治理（36%）是领先的主题领域，而其他领域则落后于此，在抽样的混合海港实体中披露有限。访谈证据显示，财务和合法性考虑、利益相关者和社会期望，包括即将出台的法规，是披露气候相关信息的动机。然而，技术限制、范围 3 测量和监管不一致制约了这些实体逐步采取气候行动。这项研究强调了在政策授权之外采取适应性方法应对气候变化的必要性，并有助于我们了解公共部门混合实体的可持续发展实践。研究结果对实现可持续发展目标 13 和制定与气候相关的会计准则具有重要意义。

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引用次数: 0

A multicountry analysis of local government financial vulnerability during the 2020 pandemic considering systemic factors 考虑到系统性因素，对 2020 年大流行期间地方政府财政脆弱性的多国分析

IF 2.2 Q2 BUSINESS, FINANCE

Financial Accountability & Management

Pub Date : 2024-06-24 DOI: 10.1111/faam.12403

Emanuele Padovani, Silvia Iacuzzi, Jelena Poljasevic, Simone Valle de Souza

The COVID‐19 pandemic cut across geographical, sectorial, and policy boundaries and imposed difficult health, economic, and social challenges. Among many learnings, after the 2007–2008 global financial crisis and the austerity period that followed it, the economic and health crises forged by the COVID‐19 pandemic in 2020 offer an important experience to make local governments (LGs) more financially resilient and ready to deal with similar shocks.This paper builds on a recent framework to investigate the impact of the first wave of the COVID‐19 pandemic on LG financial vulnerability looking at both contingent and systemic aspects. It addresses the need for a multicountry perspective on the effects of the pandemic and responds to calls to test existing models. Seven countries were chosen to represent different administrative contexts and traditions to understand what factors impact the local level in a time of crisis. Results demonstrate that not only contingent aspects but also systemic factors and the initial level of financial vulnerability influenced the responses to the pandemic, confirming findings about the importance of initial conditions and “path dependency” by previous studies.

COVID-19 大流行跨越了地理、部门和政策界限，带来了艰难的卫生、经济和社会挑战。在经历了 2007-2008 年全球金融危机及其后的紧缩时期后，2020 年 COVID-19 大流行病引发的经济和健康危机为地方政府（LGs）提供了重要的经验，使其具有更强的财政复原力，并为应对类似的冲击做好准备。本文以最近的一个框架为基础，研究 COVID-19 大流行病的第一波对地方政府财政脆弱性的影响，从偶然性和系统性两个方面进行分析。本文满足了从多国视角研究大流行病影响的需要，并响应了测试现有模型的呼吁。选择了代表不同行政背景和传统的七个国家，以了解在危机时期哪些因素会对地方一级产生影响。结果表明，不仅偶然因素，而且系统因素和最初的金融脆弱性水平也影响了对大流行病的反应，这证实了以往研究关于初始条件和 "路径依赖 "重要性的结论。

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引用次数: 0

The slings and arrows of outrageous fortune: Exploring resilience in the third sector 暴发户的刀光剑影：探索第三部门的复原力

IF 3.1 Q2 BUSINESS, FINANCE

Financial Accountability & Management

Pub Date : 2024-06-03 DOI: 10.1111/faam.12400

Noel Hyndman, Irvine Lapsley, Mariannuziata Liguori

This Special Issue is based on a selection of papers initially presented at the conference on “Resilience and the Third Sector” (Institute of Public Sector Accounting Research, University of Edinburgh, November 2022). The third sector is pervasive in most societies and makes a distinctive and widely-recognized contribution to the public good by building social capital, frequently affording a foundation for social cohesiveness. However, it is a fragile sector that is significantly affected by crises (the slings and arrows of outrageous fortune). These have the potential to curtail the capacity of third-sector organizations (TSOs) to deliver societal benefits and, in the most extreme cases, even threaten their survival. Given this, the resilience of TSOs (albeit this term has multiple layers and manifold meanings) is critical. This paper explores a range of connotations linked to third-sector resilience and explores contemporary evidence (including the papers in this Special Issue) as to how the sector identifies, manages, and learns from crises. In addition, it provides a brief outline research agenda as a basis for encouraging researchers to focus on resilience in TSOs and enhance knowledge. It is argued that more rigorous, evidence-based research of this nature has the potential to positively influence practice in the sector, as well as policy formulation by government and others who steer TSOs.

本特刊根据最初在 "复原力与第三部门 "会议（爱丁堡大学公共部门会计研究所，2022 年 11 月）上提交的论文精选而成。第三部门在大多数社会中无处不在，通过建立社会资本为公共利益做出了独特而广泛的贡献，经常为社会凝聚力奠定基础。然而，第三部门是一个脆弱的部门，受危机（暴发户）的影响很大。这些危机有可能削弱第三部门组织（TSOs）提供社会福利的能力，在最极端的情况下，甚至会威胁到它们的生存。有鉴于此，第三部门组织的抗灾能力（尽管这一术语具有多层次和多方面的含义）至关重要。本文探讨了与第三部门复原力相关的一系列内涵，并探讨了该部门如何识别、管理和从危机中学习的当代证据（包括本特刊中的论文）。此外，本文还简要概述了研究议程，在此基础上鼓励研究人员关注非营利组织的抗灾能力并增进知识。文章认为，更加严谨、以证据为基础的此类研究有可能对该行业的实践以及政府和其他指导民间组织的政策制定产生积极影响。

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引用次数: 0

Fostering sustainability in local government: The institutional work perspective on the accounting–management nexus 促进地方政府的可持续发展：从机构工作角度看会计与管理的关系

IF 3.1 Q2 BUSINESS, FINANCE

Financial Accountability & Management

Pub Date : 2024-06-02 DOI: 10.1111/faam.12399

Lotta-Maria Sinervo, Elina Vikstedt, Mika Luhtala, Harri Laihonen, Olga Welinder

Sustainability is a critical societal aim, and local governments (LGs) play an important role in fostering sustainability, as the implementation of the global aims set by the United Nations—namely, the 2030 Agenda and the Sustainable Development Goals (SDGs). The SDGs offer novel accounting, reporting, and management perspectives for LGs. The objective of the study is to understand the role of the accounting–management nexus which is needed to institutionalize sustainability in LG practices. We adopted an institutional work perspective to investigate how actors at the field, organizational, and suborganizational levels of LGs can foster sustainability in accounting and management. Based on interviews with managers and other representatives from the 18 largest LGs in Finland, we found that although sustainability integration is still in the early stages and there is considerable heterogeneity in LGs’ handling of sustainability issues, there is clear potential for the simultaneous deployment of different institutional work types. This has positive implications for the institutionalization of sustainability accounting and management practices in LGs, enhancing understanding of how sustainability is fostered in public sector accounting and management by focusing on organizational-level institutional work.

可持续发展是一项重要的社会目标，而地方政府（LGs）在促进可持续发展方面发挥着重要作用，因为它们是联合国制定的全球目标--即 2030 年议程和可持续发展目标（SDGs）--的实施者。可持续发展目标为地方政府提供了新的会计、报告和管理视角。本研究的目的是了解会计与管理之间关系的作用，这是在地方政府实践中将可持续发展制度化所必需的。我们采用机构工作的视角，研究地方政府在实地、组织和次级组织层面的参与者如何促进会计和管理的可持续性。根据对芬兰 18 个最大地方政府的管理人员和其他代表的访谈，我们发现，虽然可持续性整合仍处于早期阶段，而且地方政府在处理可持续性问题时存在相当大的差异，但同时部署不同的机构工作类型显然是有潜力的。这对地方政府可持续性会计和管理实践的制度化具有积极意义，通过关注组织层面的制度工作，加深了对公共部门会计和管理如何促进可持续性的理解。

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