Financial Accountability & Management最新文献

This paper develops a performativist metaphysical grounding of NPM-based performance measurement as a radical alternative to a representationalist grounding, an alternative that turns performance measurement on its head. Performance measurement turns from an act of representation characterized by a metaphor of reflection into an ethical practice of mattering characterized by a metaphor of diffraction. In performativism, performance measurement does not (imperfectly) represent performance as a base for knowing and intervention from afar (both in terms of space and time) but is somehow performative of who and what come to count in the world. Its exclusionary character makes it an inherently ethical practice. We contrast a performativist grounding of performance measurement with a representationalist grounding and rework concepts of responsibility and accountability. We illustrate a performativist grounding of performance measurement with examples from academia and healthcare and provide a direction for future research.

This paper investigates the impact of the COVID-19 pandemic on U.K. third-sector (nonprofit organizations and social enterprises) and socially oriented small- and medium-sized enterprises (SMEs), and provides insights regarding their organizational resilience. Using data from the Longitudinal Small Business Survey, the results of an extensive empirical analysis suggest that relative to commercial (for-profit) SMEs, social enterprises were less likely, and socially oriented SMEs more likely to perceive the pandemic as an obstacle to business success. Third-sector and socially oriented SMEs were more likely to increase their activities compared to commercial SMEs. Moreover, the COVID-19 pandemic appears to have had a differential impact on the future plans of third-sector and socially oriented SMEs relative to commercial SMEs. Third-sector organizations were less likely to use government-backed loans, suggesting a need for alternative forms of support or financing to weather economic disruptions. Overall, our analysis suggests a resiliency and versatility among third-sector and socially oriented SMEs in dealing with unexpected and significant external shocks.

Performance management in the public sector is both multifaceted and convoluted. This is particularly pertinent in hospitals, which are complex institutional organizations. Our paper explores the key drivers compelling Irish public acute-care hospitals to monitor their performance. The context of our study is located against the unique historical backdrop of the Irish health service, whose evolution over time reflects religious control, underfunding by the State and reliance on a decentralized structure up until the early 2000s. This study was conducted during 2009–2010, in the aftermath of the financial crisis of 2008–2009. Interviews were conducted with members of the hospital executive management team, comprising clinical and nonclinical senior managers, using the framework of Kelly et al. (2015) to explore and analyze respondent perspectives. We propose that a combination of key forces, emanating from new public management, the institutional environment, and its constituent elements spurs hospitals to monitor their performance. The confluence of these forces reveals a perceived change in the institutional logic underpinning hospital performance management. This change involved the substitution of autonomous clinical decision-making for a more team-based managerial logic whereby clinicians engaged as part of a multidisciplinary executive unit and accepted responsibility for hospital performance. This paper contributes to the literature on performance management in public services and, more specifically, builds on and addresses the paucity of research on Irish acute-care hospitals.

This paper explores the way by which universities create meaning of digitized performance measures on research quality and their effects on university scholars’ actions. Drawing on pragmatic constructivism, we scrutinize the epistemic methods by which the digitized performance measures of research quality are handled and used in the governance of research activities in two disciplinary fields in two university settings (Denmark and Italy) and their implications for constructing scholarly research practices. The analysis elucidates exemplars of two epistemic methods of building meaning of and using digitized performance measures: one reflective and interactive, and one authoritative and mechanical. The latter constrains the researchers’ scholarly reasoning and communication and, hence, infringes upon the scholarly fundamentals of university practices. The paper concludes that if the issues of misconceptions of research quality related to the transitions from analog to digital language are neglected, the digital transformation results in dysfunctional human and social practices.

In this paper, we present an analysis of how activity-based costing (ABC) was included among austerity policy prescriptions within the healthcare sector. Relying on the proposition that an increasing quality of outcomes is achievable simultaneously with a reduction in costs, ABC straddled tensions between the logics of care and business for clinicians but not for administrators. We draw on case study research and use institutional logics and related approaches to analyze how the introduction of ABC became a device that improved communication by clinicians with administrators. When actors’ interests and motivations were aligned, ABC was able to offer professional clinicians value in the hospital in question. The study demonstrates how and why competing logics can coexist where there is ability to affect decision-making.

This paper investigates how management accounting and control systems (operationalized by using Simons’ levers of control framework) can be used as devices to support public value creation and as such it contributes to the literature on public value accounting. Using a mixed methods case study approach, including documentary analysis and semi-structured interviews, we found diverging uses of control systems in the Dutch university of applied sciences we investigated. Although belief and interactive control systems are used intensively for strategy change and implementation, diagnostic controls were used mainly at the decentral level and seen as devices to make sure that operational and financial boundaries were not crossed. Therefore, belief and interactive control systems lay the foundation for the implementation of a new strategy, in which concepts of public value play a large role, using diagnostic controls to constrain actions at the operational level. We also found that although the institution wanted to have interaction with the external stakeholders, in daily practice, this takes place only at the phase of strategy formulation, but not in the phase of intermediate strategy evaluation.

This article provides a systematic review of the literature on backsourcing. The aim is to synthesize existing literature in order to compare and analyze similarities and differences in backsourcing in the private and public sectors. The study asks questions about: which methods and theories have been used, why backsourcing has been implemented, and what reasons have been described for backsourcing. The study is based on an analysis of 500 articles about backsourcing and 33 articles in the final data set. The results show that backsourcing is primarily caused by: increased costs, lack of quality, and contract problems in the private sector, along with loss of control, cost saving, and changed strategy in the public sector. The study's synthesis highlights three explanations for how backsourcing is managed and interpreted in both the sectors. The article contributes specifically to summarizing current research on backsourcing, synthesizing how backsourcing has been studied, illustrating gaps in the research, as well as explaining relevant differences between private and public backsourcing.

Canada entered the COVID-19 pandemic with a strong fiscal position, which gave it room to mitigate its economic impacts. Of interest in this paper is the history of Canada's financial position in terms of net debt as reported in the Government of Canada's annual financial statements. Net debt is a measure of fiscal sustainability that has been reported in the Government of Canada's public accounts since the country's earliest days. It created (and continues to create) a particular visibility of the “effectiveness” of the federal government's financial management and of the country's financial position at a particular point in time but also impacts future political policy. Although there were periods of sharp increases in the federal net debt over the country's history, the federal government was always able to regain control, and this has resulted in the reasonable level of net debt the country has today. This study shows how this net debt changed, was sustained over time, and was influenced by the political and economic context in which it was situated. We find evidence of its use for supporting government accountability to the population but also as an accounting measure employed by the government to influence public opinion and thereby gain support for government policy.

Traditionally, public-sector auditors are concerned with auditing the legality and regularity of government activities (compliance audits). However, such auditors are increasingly expected to conduct “performance audits” and communicate economic errors due to inefficiency, ineffectiveness, and poor economic decisions to the auditee. This type of role change is often accompanied by role stress. This study explores whether role stress—role conflict and role ambiguity—among local public-sector auditors and their perception of their new business partner role are precursors of their communication of detected economic errors to their auditees. Therefore, survey data from German local public sector auditors (i.e., municipalities and counties) are gathered and analyzed. Our results show that compare to those in other organizations, auditors who work in more formalized public-sector audit organizations are less likely to experience role ambiguity and role conflict and to communicate auditees’ economic errors more actively. Furthermore, we find that auditors who do not experience role ambiguity find it easier to see themselves as a business partner of the auditee and show more active economic error communication. The present study informs the literature on performance auditing by transferring the business partner concept to the context of public-sector auditing and applying a role theory perspective to reveal drivers of economic error communication.

The aim of this paper is to examine how verbal rewards (praise) from superior public managers influence subordinate public managers’ work motivation coming from experiencing work tasks as important, exciting, interesting, and fun, so-called autonomous motivation. We use self-determination theory (SDT) to theorize that depending on how they are provided, verbal rewards can enhance or undermine autonomous motivation. This is because different verbal reward practices have different effects on subordinate public managers’ basic psychological needs, which in turn influences their autonomous motivation. Based on a cross-sectional survey completed by 331 public managers in four Swedish local government organizations, we find that verbal rewards that are performance-contingent and provided frequently undermine public managers’ autonomous motivation. Verbal rewards enhance autonomous motivation when they are based on skills and results. Our study contributes to the public management literature discussing the applicability of rewards in public sector organizations where autonomous motivation is crucial for performance. It contributes to practice by suggesting that superior managers who provide skills/result-based verbal rewards are more likely to enhance than undermine the autonomous motivation of subordinates. In support of SDT, the overall conclusion is that the impact of verbal rewards on public managers’ autonomous motivation is contingent on how verbal rewards are provided by superiors. However, our results should be interpreted with some caution due to the circumstance that cross-sectional survey research can only ensure associations between constructs and not causality.