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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 Q2 BUSINESS, FINANCE Pub Date : 2021-12-30 DOI: 10.1111/faam.12314
Deborah Agostino, Enrico Bracci, Ileana Steccolini

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.

本文介绍了公共服务数字化转型的会计和问责制专题。特刊中的论文就数字技术如何影响绩效管理提供了不同的观点,考虑到收集数字数据并将其转化为一系列措施时出现的挑战和机遇,依赖这些数字数据来提高透明度和问责制的复杂性,以及数字数据用于支持公共部门决策者进行各种活动(如审计或基准测试)时对组织的影响。
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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 Q2 BUSINESS, FINANCE Pub Date : 2021-12-27 DOI: 10.1111/faam.12313
André Feliciano Lino, André Carlos Busanelli de Aquino, Fabricio Ramos Neves

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.

政府正在数字化;然而,向数字化转型的转变可能并不总是自发发生的。例如,尽管地方政府会计师有意愿或技能,但他们通常被迫采用数字化创新来满足自上而下的公共财务管理改革的要求,这是强制性数字化转型的典型案例。我们观察了地方政府会计人员对强制性数字化转型的态度,以及它们对与现有会计改革相关的数字化转型的全面性的影响。我们实证分析了巴西的公共财务管理监督职能,其中数字化要求地方政府会计师通过计算机化工具向外部机构报告财务信息。通过对地方政府会计师的访谈和开放式调查,我们的研究结果揭示了巴西政府会计师如何在任务过载的背景下应对强制性数字化转型。大多数会计师表现出一种听天由命的姿态,他们选择遵守监管机构的最后期限,代价是报告数据的准确性降低。然而,其他会计师通过采取变革态度并将强制性数字化转型转化为自己的优势来采取有远见的姿态,以支持更广泛的改革议程。讨论了这种情况的含义。
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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 Q2 BUSINESS, FINANCE Pub Date : 2021-12-20 DOI: 10.1111/faam.12312
Tarek Rana, Ileana Steccolini, Enrico Bracci, Dessalegn Getie Mihret

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.

绩效审计(PA)在近几十年经历了相关的演变,在各种国际背景下的出现、演变、转型和结果引起了学术界和实践者的极大兴趣。通过对过去50年共125篇论文发表的文献进行系统回顾,本研究绘制了关于PA的现有知识,并为未来的研究提出了建议。在对所选文章进行分析的基础上,本文确定并讨论了文献中出现的主题,包括PA的范围和演变;PA的两面(问责制和绩效改进);PA影响力与独立性的紧张与矛盾;以及PA的意外后果和冲突。考虑到文献的综合和公共管理中的当前问题,本文强调了值得进一步研究的主题,包括数字化和新兴技术的PA含义,扩大问责制的潜力,PA与媒体的联系,以及PA在风险管理方面的相关性。本文还提供了研究PA问题的国际和比较方法的潜力。
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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 Q2 BUSINESS, FINANCE Pub Date : 2021-11-29 DOI: 10.1111/faam.12311
Girley Vieira Damasceno, Ricardo Corrêa Gomes

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.

财政治理框架包括规范公共预算编制、批准和实施的规则和条例。它源于参与公共资源分配过程的行动者的权力斗争。尽管发表了有关该主题的相关研究,但本研究旨在提供有关政府在学术对话中采用的财政治理框架的选择和效果的决定因素的背景信息。为此,采用了系统的文献综述方法,分为五个步骤:选择综述主题、检索文献、收集、阅读和分析过去10年发表的有关该主题的科学论文。结果表明,财政危机以及外部机构的压力和回报是政府财政治理框架改革的主要因素。另一种观点认为,这一框架对国家公共财政的影响主要是通过对数字财政规则的分析来调查的。发现的研究空白表明了未来研究的方向。
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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 Q2 BUSINESS, FINANCE Pub Date : 2021-11-07 DOI: 10.1111/faam.12309
Akolisa Ufodike, Oliver Nnamdi Okafor, Michael Opara

This study investigates the roles of informal gatekeepers in the context of First Nations health care in Canada. While existing literature focuses on gatekeeping by professionals, such as corporate board members, auditors, general practitioners, and specialists, we present empirical evidence on the role of informal First Nations’ gatekeepers in a health care system. Gatekeepers engage with government and First Nations along a continuum of gatekeeping functions. Drawing on common pool theory, we use a case study to understand the gatekeepers’ roles. We identify First Nations gatekeepers’ roles to include health care program control, resource control, and ecosystem control. We also find that these gatekeepers constitute a viable long-enduring common pool resource institution that can be useful for the federal government's phased approach in transitioning health care governance to the First Nations.

本研究调查了加拿大原住民医疗保健背景下非正式看门人的作用。虽然现有文献侧重于专业人士的把关,如公司董事会成员、审计师、全科医生和专家,但我们提供了关于非正规原住民把关人在医疗保健系统中作用的经验证据。守门人与政府和原住民一起履行一系列的守门职能。根据公共池理论,我们使用案例研究来理解看门人的角色。我们确定了原住民守门人的角色,包括医疗保健项目控制、资源控制和生态系统控制。我们还发现,这些看门人构成了一个可行的、长期存在的共同资源库机构,有助于联邦政府分阶段将医疗保健治理过渡到原住民。
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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 Q2 BUSINESS, FINANCE Pub Date : 2021-11-01 DOI: 10.1111/faam.12308
Tarek Rana, Enrico Bracci, Mouhcine Tallaki, Riccardo Ievoli

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.

本文对会计文献中的问责研究进行了系统的反思。它显示了问责研究、学术和会计期刊建设之间的动态关系和网络。该研究涉及对选定的会计期刊上的问责制文献进行系统审查,使用定性和定量方法。本文借鉴布迪厄的关系社会学的理论和方法框架,通过对会计领域与问责学术相关的各种职位和声誉进行分类,构建了学术资本和智力资本的社会分析。通过对这一文化领域的主要作者的引用和被引用,发现了一个微妙的对作品的象征性和物质性立场的过程。本文发展了一个一般的,但社会政治的理论方法,在会计问责制的实地研究。问责制度反映了文化资本以及会计领域的制度被认可和重视的方式。文章认为,文化生产过程是一个辩证的社会政治过程,它影响着作者的反思和选择,同时也受到作者与期刊网络的影响。
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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 Q2 BUSINESS, FINANCE Pub Date : 2021-11-01 DOI: 10.1111/faam.12310
Lee Parker, Ann Martin-Sardesai, James Guthrie

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.

本文探讨了新自由主义对澳大利亚公立高等教育体系的影响。它审视了新冠肺炎疫情暴露出的大学系统缺陷,并确定了新自由主义政策创造的条件如何限制了大学应对危机的能力。本文回顾了以往关于大学、新自由主义政策和新公共管理实践的文献。它利用文献、报纸和当代文件中的数据,对截至2021年的澳大利亚公立大学系统及其隐形转型进行了概述。这一转变的影响是严重依赖国际在岸学生费用来资助运营、基础设施和研究活动。与新冠肺炎相关的公共卫生措施导致在澳大利亚留学的国际学生人数大幅下降,进而引发了一场金融危机,导致数万名大学工作人员失业,课程被削减。在这一转变中,对个人学术和大学表现的核算也成为常态。与会计核算相关的量化绩效指标已成为大学的新语言,它们的目标取代了目标。创收和支出在为国家和社会做出贡献方面享有特权。为了澳大利亚社区的最终利益,我们呼吁对公共部门大学的使命进行彻底的反思。
{"title":"The commercialized Australian public university: An accountingized transition","authors":"Lee Parker,&nbsp;Ann Martin-Sardesai,&nbsp;James Guthrie","doi":"10.1111/faam.12310","DOIUrl":"https://doi.org/10.1111/faam.12310","url":null,"abstract":"<p>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.</p>","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 Q2 BUSINESS, FINANCE Pub Date : 2021-10-12 DOI: 10.1111/faam.12263
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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 Q2 BUSINESS, FINANCE Pub Date : 2021-10-11 DOI: 10.1111/faam.12307
Tobias Polzer, Galina Goncharenko

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.

2019冠状病毒病大流行给各国政府带来了压力,要求它们做出激进和紧急的决定,并实施新的数字解决方案,以引导社会和提供公共服务。我们的研究分析了社交媒体话语,以了解紧急情况下数字公共服务的共同生产。从经验上看,我们利用推特网络学和话语分析来研究公民对英国政府为应对疫情和拯救生命而推出的接触者追踪应用程序(CTA)的看法。我们的研究促进了对社会关注和公众看法如何影响数字服务合作生产的学术理解,有助于研究公共部门对数字化转型的问责制。我们的调查结果显示,公众对这款应用持高度怀疑态度,对英国政府普遍不信任,这是CTA实施的主要社会挑战。此外,我们证明了公众对潜在侵犯民主自由和滥用应用程序收集的数据的普遍不满。最后,我们反思了政府问责制的缺乏与减轻表达的社会关切的困难之间的联系,从而导致公众参与和支持合作制作的相应阻力。
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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 Q2 BUSINESS, FINANCE Pub Date : 2021-09-14 DOI: 10.1111/faam.12304
Anschi De Wolf, Johan Christiaens

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.

本研究旨在帮助理解利益相关者参与国际公共部门会计准则委员会(IPSASB)正当程序的情况。本研究通过分析受访者在征求意见稿(ED)63《社会福利》中的身份,以及他们在多大程度上支持ED,来检验IPSASB的投入合法性;然而,重点在于通过合法性理论,更确切地说是程序合法性,通过调查受访者的意见在多大程度上被考虑并纳入最终的《国际公共部门会计准则》,IPSASB正当程序的质量。大多数受访者来自欧洲和大洋洲,由专业协会和公共部门实体组成。有迹象表明,一些答复者的意见是综合的;然而,研究结果表明,在如何分析受访者的意见方面缺乏透明度,这是一个明显的缺陷,这使得决策过程显得武断和主观,并可能对IPSASB的合法性产生负面影响。
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引用次数: 0
期刊
Financial Accountability & Management
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