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Speaking truth to funders: Alternative accountabilities in the voluntary and community sector during the COVID-19 pandemic 向资助者说出真相:在 COVID-19 大流行期间志愿和社区部门的替代问责制
IF 3.1 Q2 BUSINESS, FINANCE Pub Date : 2024-05-20 DOI: 10.1111/faam.12394
Rebecca Warren, Jeremy Morales, Anne Steinhoff, Samantha Woodward

This paper studies grassroots organizations that provide various forms of support to vulnerable local communities in the United Kingdom in a context of increasing austerity, public sector drawbacks, a lack of funding and extensive monitoring, and evaluative requirements. We focus on the COVID-19 pandemic, which challenged traditional funding relationships. We analyze lived experiences of trust, emotion, and suffering to understand the politics of accountability across the diverse economy. We draw on Gibson-Graham's post-capitalist framework, which insists on the politics of language, the subject, and collective action. In the setting we study, the language of crisis reshaped funding, vulnerable subjectivities emerged to support vulnerable communities, and fragmenting accountabilities were met with attempts to promote collective action and solidarity. We, therefore, contribute to literature in critical accounting and literature focused on the voluntary and community sector by studying a landscape of diverse accountability practices to explore the possibilities that they offer in terms of accounting for non-capitalist organizing.

本文研究了在英国日益紧缩的财政政策、公共部门的弊端、资金匮乏以及广泛的监督和评估要求的背景下,为当地弱势社区提供各种形式支持的基层组织。我们重点关注 COVID-19 大流行,它对传统的资助关系提出了挑战。我们分析了有关信任、情感和痛苦的生活经历,以了解多元化经济中的问责政治。我们借鉴了吉布森-格雷厄姆(Gibson-Graham)的后资本主义框架,该框架坚持语言政治、主体和集体行动。在我们所研究的环境中,危机的语言重塑了资金,出现了支持弱势社区的弱势主体性,并试图通过促进集体行动和团结来应对分散的问责制。因此,我们通过研究各种不同的问责实践,探索它们在核算非资本主义组织活动方面所提供的可能性,从而为批判性会计文献和关注志愿与社区部门的文献做出贡献。
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引用次数: 0
New public financial management in liberal peacebuilding discourse: The Palestine–Israel conflict and the World Bank 自由建设和平论述中的新公共财政管理:巴以冲突与世界银行
IF 3.1 Q2 BUSINESS, FINANCE Pub Date : 2024-05-06 DOI: 10.1111/faam.12393
Dalia Alazzeh, Shahzad Uddin

This paper delves into the discursive recontextualization of new public financial management (NPFM) in the context of peacebuilding, reshaping the dynamics among the donor community, Israel, and the Palestinian Authority. Utilizing Fairclough's dialectical relational version of Critical Discourse Analysis (2003, 2013) as a methodological framework, we extend the NPFM literature by broadening our understanding of how diverse discourses—particularly NPFM rooted in neoliberalism and peacebuilding—are brought together in a specific relationship for the purpose of transmission. In addition, this study advances our comprehension of the dialogic nature of NPFM, exploring the extent to which other voices are represented, excluded, or suppressed in the examined texts. The paper sheds light on the role of international agencies, exemplified by the World Bank, in transposing development discourses—a theme explored in previous research. Furthermore, we contribute to the literature by highlighting that the peacebuilding context serves as a space for influential actors, such as donor agencies, to exert their influence.

本文深入探讨了新公共财政管理(NPFM)在建设和平背景下的话语重构,重塑了捐助界、以色列和巴勒斯坦权力机构之间的动态关系。利用费尔克拉夫的辩证关系版批判性话语分析(2003 年,2013 年)作为方法论框架,我们扩展了新公共财政管理文献,拓宽了我们对不同话语--尤其是植根于新自由主义与和平建设的新公共财政管理--如何在特定关系中汇集以达到传播目的的理解。此外,本研究还促进了我们对 NPFM 对话性质的理解,探讨了其他声音在所研究的文本中被代表、排斥或压制的程度。本文揭示了以世界银行为代表的国际机构在转播发展话语方面所扮演的角色--这一主题已在之前的研究中进行过探讨。此外,我们还强调了建设和平背景是捐助机构等有影响力的行为者施加影响的空间,从而为相关文献做出了贡献。
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引用次数: 0
Regulatory responses to build charity financial resilience: “Tow Truck” or “Guardian Angel”? 建立慈善财务复原力的监管对策:"拖车 "还是 "守护天使"?
IF 3.1 Q2 BUSINESS, FINANCE Pub Date : 2024-04-22 DOI: 10.1111/faam.12392
Carolyn Cordery, David Yates

Charity regulation is increasing internationally, leading to divergent views on what might constitute “better regulation.” The purpose of a charity regulator and appropriate regulation may also be contested. Many modern charity regulators are required to maintain public trust and confidence in charities in order to bolster ongoing charity support from funders and the donating public. Nevertheless, public trust and confidence is precarious. At its nadir, in England and Wales “the person in the street” was deemed more trustworthy than charities, with donations diminishing in the current environment and the charity sector close to crisis. Further, charities contribute to crises when they incite negative media interest in their operations, fail to comply with regulatory filing deadlines, and/or manipulate their accounts. Charity regulators must maintain legitimacy within a changing regulatory space, despite often being resource-constrained themselves. Yet, some suggest regulators could “do more” to increase sector-wide resilience and to increase public trust and confidence. Hence, this raises the question of how charities should be regulated and whether (and how) a regulator could build resilience. We depict charity-sector crises as a vehicular incident and ponder: should the regulator act as a “Guardian Angel” to prevent crises through interventions to build and maintain sectoral resilience, or should it appear postincident as a “Tow Truck” to clear the road for other traffic through closely bounded regulatory action focused on sanctions and deregistration. We address this question by analyzing publicly available regulatory data from the Charity Commission of England and Wales and semistructured interviews, which provide additional “behind the scenes” depth to our analysis and findings. We contribute to literature on charity regulation and expected regulatory responsibilities within a confined but permeable regulatory space.

慈善监管在国际上日益增多,导致人们对什么是 "更好的监管 "意见不一。慈善监管机构的目的和适当的监管也可能存在争议。许多现代慈善监管机构需要维持公众对慈善机构的信任和信心,以加强资助者和捐赠公众对慈善机构的持续支持。然而,公众的信任和信心岌岌可危。在英格兰和威尔士,"街上的人 "被认为比慈善机构更值得信赖,而在当前环境下,捐款正在减少,慈善部门濒临危机。此外,当慈善机构煽动媒体对其运作的负面兴趣、不遵守监管申报期限和/或操纵账目时,也会加剧危机。慈善监管机构必须在不断变化的监管环境中保持合法性,尽管它们自身往往资源有限。然而,一些人建议监管机构可以 "做得更多",以提高整个行业的应变能力,增强公众的信任和信心。因此,这就提出了一个问题,即应该如何监管慈善机构,监管机构是否(以及如何)能够建立复原力。我们将慈善行业的危机描绘成一起车辆事故,并思考:监管机构是应该扮演 "守护天使 "的角色,通过干预措施建立和维持行业复原力来预防危机,还是应该在事故发生后扮演 "拖车 "的角色,通过以制裁和注销登记为重点的有严格约束的监管行动为其他车辆扫清道路。我们通过分析英格兰和威尔士慈善委员会的公开监管数据和半结构式访谈来解决这一问题,这些数据和访谈为我们的分析和发现提供了额外的 "幕后 "深度。我们为有关慈善监管和在有限但可渗透的监管空间内的预期监管责任的文献做出了贡献。
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引用次数: 0
The role of digital technologies in public sector coproduction and co-creation: A structured literature review 数字技术在公共部门共同生产和共同创造中的作用:结构化文献综述
IF 3.1 Q2 BUSINESS, FINANCE Pub Date : 2024-03-29 DOI: 10.1111/faam.12391
Rubens Pauluzzo, Paolo Fedele, Irina Dokalskaya, Andrea Garlatti

Digital technologies are changing the ways service users can cocreate value, thus rearranging relations between citizens and governments. However, research from a governance perspective is still in its infancy. Investigating 128 records, published until 2022, this article reviews and critiques the literature on digitalization and coproduction/co-creation in public administration, offers an overview of the state of research, and outlines a future research agenda. The findings reveal four areas of concern that require more attention by researchers: the generation of public value; the analysis of the entire public service cycle; comparative studies; the mitigation of the risks arising from the implementation of digital technologies.

数字技术正在改变服务用户共同创造价值的方式,从而重新安排公民与政府之间的关系。然而,从治理角度进行的研究仍处于起步阶段。本文调查了截至 2022 年出版的 128 份记录,对公共管理中数字化和共同生产/共同创造的文献进行了回顾和评论,概述了研究现状,并勾勒出未来的研究议程。研究结果揭示了需要研究人员更多关注的四个领域:公共价值的产生;对整个公共服务周期的分析;比较研究;降低数字技术实施过程中产生的风险。
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引用次数: 0
Governance and efficiency in Chinese foundations 中国基金会的管理与效率
IF 3.1 Q2 BUSINESS, FINANCE Pub Date : 2024-03-07 DOI: 10.1111/faam.12390
Zheyu Lu, Zoey, Yuyu Zhang, Alexandra Williamson

This study examines the impact of governance on the efficiency of nonprofit organizations and the relationship among different governance mechanisms. Using a dataset of 3496 Chinese foundations from 2011 to 2015, we find that internal governance, external donor governance, and external governance environment are significantly and positively associated with foundations’ efficiency. Importantly, substitutional relationships exist among these governance mechanisms. Financial reporting quality is a major channel through which governance influences efficiency. Furthermore, the positive association between governance and efficiency is more pronounced for small foundations than for large ones and for noneducation-focused foundations than for education-focused ones. This study offers practical guidance for foundations to improve their efficiency by enhancing both internal and external governance and will be of interest to foundation leaders, donors, and policymakers.

本研究探讨了治理对非营利组织效率的影响以及不同治理机制之间的关系。通过使用 2011 年至 2015 年 3496 个中国基金会的数据集,我们发现内部治理、外部捐赠者治理和外部治理环境与基金会的效率显著正相关。重要的是,这些治理机制之间存在替代关系。财务报告质量是治理影响效率的一个主要渠道。此外,治理与效率之间的正相关在小型基金会比大型基金会、非教育基金会比教育基金会中更为明显。这项研究为基金会通过加强内部和外部治理来提高效率提供了切实可行的指导,基金会的领导者、捐赠者和政策制定者都会对此感兴趣。
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引用次数: 0
Can social enterprises achieve resilience and at what price? 社会企业能否实现复原力?
IF 3.1 Q2 BUSINESS, FINANCE Pub Date : 2024-02-15 DOI: 10.1111/faam.12389
Edwina Y. Zhu

Social enterprises (SEs) are claimed to be able to address “wicked social problems1” in various policy instruments and governance models. However, doubts have been raised about whether the hybrid nature results in fundamental challenges that could prevent SEs from becoming ideal and sustainable public service organizations. Drawing upon organizational resilience literature, this article reveals two trade-offs between social and business service qualities when SEs seek long-term solutions to the challenges in delivering public services. This article argues that SEs—employing different hybrid models, emphasizing social or business service quality—jointly can overcome the trade-offs to deliver sustainable and accountable public services at the public service contract level and the individual user's level.

各种政策工具和治理模式都声称社会企业能够解决 "邪恶的社会问题1 "。然而,有人怀疑这种混合性质是否会带来根本性的挑战,从而阻碍社会企业成为理想的、可持续的公共服务组织。本文借鉴组织复原力方面的文献,揭示了当社会企业寻求长期解决方案来应对提供公共服务方面的挑战时,在社会和商业服务质量之间的两种权衡。本文认为,社会企业采用不同的混合模式,强调社会服务质量或商业服务质量,可以共同克服权衡问题,在公共服务合同层面和个人用户层面提供可持续和负责任的公共服务。
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引用次数: 0
Power dynamics in Australian public sector accounting reform: A Machiavellian interpretation 澳大利亚公共部门会计改革中的权力动态:马基雅维利式的解释
IF 3.1 Q2 BUSINESS, FINANCE Pub Date : 2024-01-31 DOI: 10.1111/faam.12388
Ching Chau

During the era of New Public Management from the 1970s to the 1990s, government accountability in Australia underwent a significant transformation from compliance to performance evaluation. This change underscores a Machiavellian interpretation presented in this paper, emphasizing the politicized and power-driven nature of public sector accounting reforms. The Australian Government employed a commercial accounting model to legitimize these reforms, leveraging Machiavellian principles to strengthen political power. Despite the accounting profession's role in legitimizing public sector financial reporting, its control over Australian accounting standard setting diminished. The new public sector accountability framework allowed the shifting of blame to the profession when problems arose. An analysis of the New South Wales Government's journey through the reform, from embracing accrual accounting to rejecting heritage assets measurement and applauding fair value, illustrates the complex interplay between self-interest and the protection of public interest. The Australian Government strategically enlisted the support of the outer fringe accounting profession and successfully instituted reforms premised on the principle of public accountability and liberty for Australian society. Once the reformer's goals were achieved, the facilitating elites found themselves marginalized from the bureaucratic group and power reclaimed deftly to the Government with CLERP reforms paving the way for the adoption of International Financial Reporting Standards. This shift exemplifies Machiavelli's perspective, where liberty is used as a means to garner public support and ultimately attain power, a strategy that continues to hold validity in contemporary political contexts.

在 20 世纪 70 年代至 90 年代的新公共管理时代,澳大利亚的政府问责制经历了 从遵守规定到绩效评估的重大转变。这一变化凸显了本文提出的马基雅弗利式解释,强调公共部门会计改革的政治化和权力驱动性质。澳大利亚政府采用商业会计模式使这些改革合法化,利用马基雅弗利原则加强政治权力。尽管会计专业在使公共部门财务报告合法化方面发挥了作用,但其对澳大利亚会计准则制定的控制却有所减弱。新的公共部门问责框架允许在出现问题时将责任推给会计专业。对新南威尔士州政府改革历程的分析,从接受权责发生制会计到拒绝遗产资产计量,再到赞扬公允价值,说明了自身利益与保护公众利益之间复杂的相互作用。澳大利亚政府战略性地争取到了外围会计行业的支持,成功地实施了以澳大利亚社会的公共责任和自由原则为前提的改革。一旦改革者的目标得以实现,协助改革的精英们发现自己已被边缘化,脱离了官僚集团,而政府则通过CLERP改革巧妙地收回了权力,为采用《国际财务报告准则》铺平了道路。这一转变体现了马基雅维利的观点,即把自由作为争取公众支持并最终获得权力的一种手段,这一策略在当代政治环境中依然有效。
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引用次数: 0
Charities and resilience: From austerity to COVID-19 慈善机构与复原力:从紧缩到 COVID-19
IF 3.1 Q2 BUSINESS, FINANCE Pub Date : 2024-01-24 DOI: 10.1111/faam.12387
Vicky Lambert, Audrey Paterson

Understanding how charities have survived, and sometimes thrived, in the face of crisis has given rise to an increased interest in the resilience of these organizations. Research on dealing with uncertainty and crisis situations notes the ability to adapt as a critical resilience component (Siders, 2019). However, resilience and adaptive capacity in the charity sector are under-researched areas. This paper contributes to filling this gap by investigating two midsized Scottish charitable organizations that have weathered two significant crises: austerity as a result of the financial crisis of 2008 and the COVID-19 pandemic. The study findings enhance resilience research by shedding light on the processes, actions and collaborations that facilitate resilience, and the importance of adaptive capacity in response to crisis. Two distinct approaches to resilience were identified: (1) a strategic approach to resilience, where the charity thrived in the face of crisis and demonstrated high levels of adaptive capacity, and (2) a pragmatic approach, where resilience equated to survival, adaptive capacity was low and, as a result, growth was limited.

了解慈善组织如何在危机中生存下来,有时甚至茁壮成长,使人们对这些组织的复原力越来越感兴趣。有关应对不确定性和危机局势的研究指出,适应能力是复原力的关键组成部分(Siders,2019 年)。然而,慈善领域的复原力和适应能力研究不足。本文通过对苏格兰两家中型慈善组织的调查,填补了这一空白,这两家组织经历了两次重大危机:2008 年金融危机导致的紧缩政策和 COVID-19 大流行。研究结果阐明了促进复原力的过程、行动和合作,以及应对危机的适应能力的重要性,从而加强了复原力研究。确定了两种不同的抗灾方法:(1) 抗灾能力的战略方法,即慈善机构在危机面前茁壮成长,并表现出较高的适应能力;(2) 实用方法,即抗灾能力等同于生存能力,适应能力较低,因此增长有限。
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引用次数: 0
Reproduction of efficiency through management accounting practices: Socio-economic, environmental, and human consequences of NPM reforms 通过管理会计实践提高效率:国家预防机制改革对社会经济、环境和人类的影响
IF 3.1 Q2 BUSINESS, FINANCE Pub Date : 2023-12-26 DOI: 10.1111/faam.12386
Claudia Barrios-Álvarez, Pawan Adhikari, Ekililu Salifu, Alina Gómez-Mejía, Ximena Giraldo-Villano

Using Giddens (1984) structuration theory (ST), in this paper we illustrate how the efficiency-driven approaches adopted by a large stated-owned public company in Latin America (Latin American Multiutility Conglomerate [LAMC]) implicitly resulted in triggering a dam disaster with far-reaching socio-economic, environmental, and human consequences. Data for the study were derived through document analysis and conducting unstructured, semi-structured, and email interviews. Our findings show that the internalization of efficiency as a corporate value at LAMC was further rationalized through the adoption of new public management (NPM)-based management accounting practices (MAPs) embedded within the market-led development approach. These MAPs connected agencies and structures in a dialectic way and continued reproducing efficiency through day-to-day operations and by enabling the company to champion itself as a successful NPM adopter. However, throughout this process, the socio-environmental and human costs relating to “the dam project” were overlooked, making the disaster inevitable. The paper questions the market-led development approach, and NPM-based MAPs, and calls for further empirical work delineating how MAPs can be implicated in public value creation and promoting publicness in emerging economies. Such work is of paramount importance not only to prevent the “unexpected and unwanted effects of public sector accounting” under NPM and market-led development but also to save the lives and livelihoods of poor and vulnerable community members in emerging economies.

利用吉登斯(1984 年)的结构化理论(ST),我们在本文中阐述了拉丁美洲的一家大型国有上市公司(拉美公用事业企业集团 [LAMC])是如何采用以效率为导向的方法,暗中引发了一场大坝灾难,造成了深远的社会经济、环境和人类后果。本研究的数据来自文件分析以及非结构化、半结构化和电子邮件访谈。我们的研究结果表明,通过采用基于新公共管理(NPM)的管理会计实务(MAPs),并将其嵌入市场导向的发展方法中,LAMC 将效率作为企业价值的内部化得到了进一步的合理化。这些管理会计实务以辩证的方式将各机构和结构联系在一起,并通过日常运作以及通过使该公司能够将自己宣传为成功的新公共管理采纳者,继续复制效率。然而,在整个过程中,与 "大坝项目 "相关的社会环境和人力成本被忽视,导致灾难不可避免。本文对市场导向的发展方法和基于国家预防机制的管理计划提出了质疑,并呼吁进一步开展实证工作,阐明管理计划如何能够参与公共价值创造和促进新兴经济体的公共性。这些工作至关重要,不仅能防止在国家预防机制和市场导向发展下 "公共部门会计的意外和不必要影响",还能拯救新兴经济体中贫困和弱势社区成员的生命和生计。
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引用次数: 0
Exploring publicness as social practice: An analysis on social support within an emerging economy 探索作为社会实践的公共性:新兴经济体的社会支持分析
IF 3.1 Q2 BUSINESS, FINANCE Pub Date : 2023-12-23 DOI: 10.1111/faam.12385
Ebru Tekin Bilbil, Cemil Eren Fırtın, Ozge Zihnioğlu, Enrico Bracci

By utilizing the concepts of field, habitus, and capital inherited from Bourdieu, this study explores publicness as a social practice. In doing this, the paper problematizes publicness concerning accountability and public value and empirically explores the organization of social support delivery in Istanbul. We posit our research question: In what manners does publicness open up a space for collaboration and convergence in relation to accountability? The data gathering and analysis follow a qualitative methodology. We found different forms of publicness under three different conditionalities: (1) publicness as political authority based on hierarchization and centralization; (2) publicness as competing positions produced by diverse actors and their diverse positions taken beyond hierarchical relations; (3) publicness as social inclusion and diversity that is all-embracing by employing more inclusive practices. Publicness relationally unfolds public value with and among formal rules, voluntary practices, and networks. By delving into constitutive elements of practice—symbolic capital and habitus—engaging in the field struggles of redefining and owning publicness, the paper goes beyond the conventional dichotomy of normative versus empirical conceptualizations of publicness and instead differentiates among distinct forms of publicness in different conditionalities and contributes to the literature by bridging publicness and accountability habitus.

本研究利用从布迪厄(Bourdieu)那里继承的领域、习惯和资本概念,探讨了作为一种社会实践的公共性。在此过程中,本文对公共性的问责制和公共价值提出了质疑,并对伊斯坦布尔提供社会支持的组织形式进行了实证探索。我们提出了研究问题:公共性以何种方式开辟了与问责制相关的合作和融合空间?数据收集和分析采用定性方法。我们发现了三种不同条件下的不同公共性形式:(1) 公共性是建立在等级化和集中化基础上的政治权威;(2) 公共性是由不同参与者产生的相互竞争的立场,以及他们超越等级关系的不同立场;(3) 公共性是通过采用更具包容性的做法实现的社会包容和多样性。公共性在正式规则、自愿性实践和网络之间以关系的方式展开公共价值。通过深入研究实践的构成要素--符号资本和习惯--参与到重新定义和拥有公共性的实地斗争中,本文超越了公共性规范概念与经验概念的传统二分法,而是区分了不同条件下的不同公共性形式,并通过将公共性与问责习惯联系起来,为相关文献做出了贡献。
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引用次数: 0
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