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From relationship orientation to task orientation: On the digitalization of clinical leaders 从关系导向到任务导向——论临床领导者的数字化
IF 2.2 Q2 BUSINESS, FINANCE Pub Date : 2021-09-09 DOI: 10.1111/faam.12305
Inger Johanne Pettersen, Elsa Solstad

This paper studies how clinical leaders perceive their leadership tasks in the context of virtual interactions. We ask whether distant leadership involves a shift from relationship orientation to more task- and control-oriented leaders in hospital settings. We explore two cases involving 10 clinical leaders in a university hospital in Norway. The study indicates that the leaders were aware that lack of direct communication hampers relationship-oriented leadership, which weakens efforts to develop a common identity in the clinics. The absence of direct communication reduces opportunities for relationship-oriented leadership, which may hamper the development of social and self-controls in professional organizations. However, clinical leaders are dependent on professionals’ social and self-controls to perform at high levels. Large distances reduce leaders’ ability to build personal relations with their staff. On the other hand, professionals in healthcare are highly educated, and thus they are to a large degree self-governed. The possible effects of distant leadership may consequently not be that harmful in clinical settings.

本文研究了临床领导者如何在虚拟互动的背景下感知他们的领导任务。我们问,在医院环境中,远程领导是否涉及从关系导向转变为更注重任务和控制的领导。我们探讨了两个案例,涉及挪威一所大学医院的10名临床领导。研究表明,领导者意识到,缺乏直接沟通会阻碍以关系为导向的领导,从而削弱在诊所培养共同身份的努力。缺乏直接沟通会减少以关系为导向的领导机会,这可能会阻碍专业组织中社会和自我控制的发展。然而,临床领导者依赖于专业人员的社会和自我控制才能达到高水平。远距离会降低领导者与员工建立个人关系的能力。另一方面,医疗保健专业人员受过高等教育,因此他们在很大程度上是自治的。因此,远程领导可能产生的影响在临床环境中可能没有那么有害。
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引用次数: 1
Mapping and contesting peer selection in digitalized public sector benchmarking 测绘和竞争同行选择在数字化公共部门的基准
IF 2.2 Q2 BUSINESS, FINANCE Pub Date : 2021-09-09 DOI: 10.1111/faam.12306
Wai Fong Chua, Johan Graaf, Kalle Kraus

This paper investigates the influence of digitalization on different modes of peer selection in public sector benchmarking. We do so in the context of a field study of the impact of “Kolada”—a digital database and benchmarking device comparing the performance of Swedish municipalities. We find that the municipal quality controllers often used algorithmically selected peer groups to identify “pure” performance gaps for a range of performance indicators. Politicians, departmental managers, and the citizenry, however, continued to prefer benchmarking against neighboring municipalities. Drawing on Gieryn's concept of cultural cartography, differences in peer selection are characterized as a form of credibility contest between digitally generated and local maps. Our paper contributes to the literature in three main ways. First, we demonstrate how peer selection involves a mutual interplay between new digitally generated, abstract maps of performance and local cartographic legacies sustained by complex social attachments. Second, our paper illustrates the importance of often overlooked social ties informing processes of peer selection, highlighting the importance of professional ties, neighborly familiarity, and affective relations. Third, our paper characterizes the power of “native truths.” More generally, our paper indicates the epistemic authority of digital “truths” is contestable and may be resisted. Ultimately, the coexistence of “old” and new epistemic maps confers choice, which contributes to the legitimacy of new technologies enabling digitalized benchmarking to persist in shifting and locally meaningful ways.

本文研究了数字化对公共部门标杆管理中不同模式同伴选择的影响。我们这样做是在对“Kolada”的影响进行实地研究的背景下进行的。“Kolada”是一个比较瑞典市政当局表现的数字数据库和基准测试设备。我们发现,市政质量控制者经常使用算法选择的同行群体来确定一系列绩效指标的“纯”绩效差距。然而,政治家、部门经理和市民仍然倾向于以邻近的市政当局为基准。根据Gieryn的文化制图概念,同行选择的差异被描述为数字生成地图和本地地图之间的一种可信度竞赛。我们的论文对文献的贡献主要体现在三个方面。首先,我们展示了同伴选择如何涉及新的数字生成的抽象表现地图和由复杂社会依恋维持的本地地图遗产之间的相互作用。其次,我们的论文阐明了经常被忽视的社会关系在同伴选择过程中的重要性,强调了职业关系、邻里熟悉度和情感关系的重要性。第三,我们的论文描述了“本土真理”的力量。更一般地说,我们的论文表明,数字“真理”的认识论权威是有争议的,可能会受到抵制。最终,“旧”和“新”认知地图的共存提供了选择,这有助于新技术的合法性,使数字化基准能够以不断变化和有本地意义的方式持续存在。
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引用次数: 7
Hybridity and conflicting logics—and what if not? A historical exploration of a XIV–XVI century social entity in Venice 混杂和冲突的逻辑——如果不是呢?十四至十六世纪威尼斯社会实体的历史探索
IF 2.2 Q2 BUSINESS, FINANCE Pub Date : 2021-09-09 DOI: 10.1111/faam.12303
Maria Lusiani, Chiara Pancot, Marco Vedovato

This paper sets out to explore how hybrid organizations managed their established institutional complexity in the past, and what place was there for accounting in this endeavor. The paper draws on a historical case study of how a social entity operated in 14th–16th-century Venice. Ca’ di Dio, a hospice providing hospitality and care to poor women, is what today we would call a “hybrid organization,” in that it was born at the crossroads of ecclesiastic and public jurisdictions, it was autonomously administered, self-financed through commercial activities, but operated within the public control of the State. It will be found that Ca’ di Dio worked within a complex arrangement of multiple logics, that these logics coexisted without particular tension or conflict, and that accounting was a central practice to manage Ca’ di Dio activities, despite its noncommercial nature. The paper thus, while contributing to documenting the presence of hybrid organizations in the past, also questions the presupposed tension and conflict in logics that these organizations are thought to come with. Finally, it also documents the trivial, but overlooked, role of accounting as primarily a calculative tool for everyday management in hybrid organizations.

本文旨在探讨混合型组织过去是如何管理其既定的制度复杂性的,以及会计在这方面的地位。本文引用了一个历史案例来研究14-16世纪威尼斯的社会实体是如何运作的。Ca’di Dio是一家为贫困妇女提供招待和护理的临终关怀机构,今天我们称之为“混合组织”,因为它诞生于教会和公共管辖权的十字路口,它是自主管理的,通过商业活动自筹资金,但在国家的公共控制下运作。可以发现,Ca’di Dio是在多种逻辑的复杂安排中工作的,这些逻辑共存而没有特别的紧张或冲突,会计是管理Ca’di Dio活动的核心实践,尽管其具有非商业性质。因此,本文在有助于记录过去混合组织的存在的同时,也对这些组织被认为具有的逻辑中预设的紧张和冲突提出了质疑。最后,它还记录了会计作为混合型组织日常管理的主要计算工具的琐碎但被忽视的作用。
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引用次数: 1
Digitalization, accounting and accountability: A literature review and reflections on future research in public services 数字化、会计与问责:公共服务研究的文献回顾与未来思考
IF 2.2 Q2 BUSINESS, FINANCE Pub Date : 2021-09-03 DOI: 10.1111/faam.12301
Deborah Agostino, Iris Saliterer, Ileana Steccolini

This study discusses the current state of the art and future directions of research on digitalization, accountability, and accounting in public services. Through a systematic literature review, we investigate 232 articles published between 1998 and the first quarter of 2020. These studies are analyzed looking at the implications of the increasing digitalization of the public realm for the (i) production of data, (ii) consumption of data, and (iii) their subsequent effects. Based upon this analysis, we identify the following emerging critical digital accountability issues and related future research avenues: the potential for dialogic and horizontal, multicentric accountability; the blurring of accountability roles and boundaries; the increasing relevance of translation processes and translators’ roles—and the need to ensure accountability in such translations; the need to pay stronger attention to social equity and inclusivity implications of digitalization.

本研究讨论了公共服务中数字化、问责制和会计研究的现状和未来方向。通过系统的文献综述,我们调查了1998年至2020年第一季度发表的232篇文章。对这些研究进行分析,着眼于公共领域日益数字化对(i)数据生产、(ii)数据消费以及(iii)其后续影响的影响。基于这一分析,我们确定了以下新兴的关键数字问责问题和相关的未来研究途径:对话和横向、多中心问责的潜力;问责角色和界限的模糊;翻译过程与译者角色的相关性日益增强,需要确保翻译过程中的问责制;需要更加关注数字化对社会公平和包容性的影响。
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引用次数: 51
Liberalising audit markets for local government: The five forces at work in England and the Netherlands 为地方政府开放审计市场:英国和荷兰的五股力量
IF 2.2 Q2 BUSINESS, FINANCE Pub Date : 2021-08-24 DOI: 10.1111/faam.12302
Dennis de Widt, Iolo Llewelyn, Tim Thorogood

Both England and the Netherlands have seen efforts to liberalise their audit markets for local government in recent decades. According to economic theory, these should benefit buyers as increased competition produces lower prices and improved quality. Increasing the number of competing audit firms in markets traditionally dominated by few large firms is widely seen as a key ingredient to this process. However, liberalisation has taken different paths in England, compared to the Netherlands. In England, a national-level collaborative purchasing arrangement has seen a small number of large firms competing, whilst in the Netherlands, a free market has led to the withdrawal by Big-4 firms and rapidly growing market share by mid-tier and small firms. In this paper, we analyse contrasting market developments in local public audit in England and the Netherlands and accordingly analyse the underlying factors through applying an established framework for market analysis from industrial economics, Porter's five forces framework, together with an institutional logics approach to further understand the factors involved. We find the Porter framework a useful tool to identify structural differences between markets but one that requires further analysis to explain underlying dynamics, which in the case of Dutch and English local public audit markets is effectively provided by the use of concepts from institutional logics including a historical contingency analysis.

近几十年来,英格兰和荷兰都在努力为地方政府开放审计市场。根据经济理论,这应该有利于买家,因为竞争加剧会降低价格,提高质量。在传统上由少数几家大公司主导的市场上,增加竞争审计公司的数量被广泛视为这一进程的关键因素。然而,与荷兰相比,自由化在英国采取了不同的道路。在英国,一个国家级的合作采购安排已经看到了少数大公司的竞争,而在荷兰,一个自由市场已经导致四大公司的退出和快速增长的市场份额的中型和小型公司。在本文中,我们分析了英国和荷兰地方公共审计的不同市场发展,并通过应用工业经济学的既定市场分析框架,波特的五力框架,以及制度逻辑方法来进一步了解所涉及的因素,相应地分析了潜在的因素。我们发现波特框架是一个有用的工具,可以识别市场之间的结构性差异,但需要进一步分析来解释潜在的动态,在荷兰和英国的地方公共审计市场的情况下,通过使用制度逻辑的概念,包括历史权变分析,有效地提供了潜在的动态。
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引用次数: 4
Exploring the implications of cloud-based enterprise resource planning systems for public sector management accountants 探讨基于云的企业资源规划系统对公共部门管理会计师的影响
IF 2.2 Q2 BUSINESS, FINANCE Pub Date : 2021-08-10 DOI: 10.1111/faam.12300
Martin Carlsson-Wall, Lukas Goretzki, Jesper Hofstedt, Kalle Kraus, Carl-Johan Nilsson

Based on a case study of a large Swedish local government municipality, we explored the extent to which a cloud-based enterprise resource planning (CERP) system enabled the role performance of public sector management accountants. Our findings suggest that the CERP system enabled central management accountants to mobilize their specific expertise because it eliminated manual work, increased transparency, and made them feel more comfortable with the numbers. However, the less flexible features of a CERP system provided by external vendors, such as limited customization, posed a challenge for the local management accountants serving the different needs of a diverse range of managers and business units. Looking at the different attitudes that central and local management accountants developed toward the CERP system, we found that although both focal groups in our analysis belonged to the same occupation, they framed the role of technology differently. Although local management accountants framed it as a tool that should enable them to draw on their local expertise to produce tailor-made information for their local units, central management accountants saw the CERP system as a tool that allowed them to consume prefabricated “high-quality” information to assure efficient and risk-free accounting processes throughout the entire organization. Given this, cloud technology constitutes a risk that accounting and control processes become unduly inflexible and cumbersome at the local level. Coping with an inflexible cloud-based system may therefore add to the list of challenges that public sector management accountants experience when trying to be(come) business partners.

基于对瑞典一个大型地方政府直辖市的案例研究,我们探讨了基于云的企业资源规划(CERP)系统在多大程度上促进了公共部门管理会计师的角色绩效。我们的研究结果表明,CERP系统使中央管理会计师能够调动他们的专业知识,因为它消除了手工工作,增加了透明度,并使他们对数字感到更舒服。但是,外部供应商提供的CERP系统的不太灵活的特点,例如有限的定制,对服务于各种各样的管理人员和业务单位的不同需要的当地管理会计师提出了挑战。看看中央和地方管理会计师对CERP系统的不同态度,我们发现,尽管我们分析中的两个焦点群体属于同一职业,但他们对技术作用的理解不同。虽然地方管理会计师将其视为一种工具,使他们能够利用当地的专门知识为其当地单位制作量身定制的信息,但中央管理会计师将CERP系统视为一种工具,使他们能够使用预制的“高质量”信息,以确保整个组织的有效和无风险的会计过程。考虑到这一点,云技术构成了一种风险,即会计和控制流程在本地层面上变得过于不灵活和繁琐。因此,应对一个不灵活的基于云的系统可能会增加公共部门管理会计师在试图成为(成为)业务伙伴时所面临的挑战。
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引用次数: 17
Financial Accountability & Management 财务问责与管理
IF 2.2 Q2 BUSINESS, FINANCE Pub Date : 2021-07-02 DOI: 10.1111/faam.12260
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引用次数: 0
Public sector audit in uncertain times 不确定时期的公共部门审计
IF 2.2 Q2 BUSINESS, FINANCE Pub Date : 2021-06-23 DOI: 10.1111/faam.12299
Carolyn J. Cordery, David C. Hay

In the future, environmental disasters and resource constraints will continue to impact the public sector audit environment. Governments will be held responsible for their responses and the corresponding financial impacts, particularly rising levels of public debt. Supreme Audit Institutions (SAIs) are vital in keeping governments accountable. Yet, they also need legitimacy and they are subject to isomorphic pressures to gain this. Mimetic isomorphism explains SAIs’ structures, although they remain diverse, worldwide. Our analysis of extensive data about SAIs together with statistical measures about countries, an international survey and document analysis enables us to make projections about what isomorphic pressures will shape SAIs and enable them to deal with an uncertain future. Examining public debt and the United Nation's Sustainable Development Goals as case studies, we show how isomorphism will shape SAIs’ responses to an uncertain future.

未来,环境灾害和资源约束将继续影响公共部门审计环境。各国政府将为自己的应对措施和相应的金融影响负责,尤其是不断上升的公共债务水平。最高审计机构(SAIs)在保持政府问责方面至关重要。然而,他们也需要合法性,而为了获得这一点,他们受到同构压力的影响。模仿同构解释了SAIs的结构,尽管它们在世界范围内仍然多种多样。我们对SAIs的大量数据进行分析,并结合各国的统计措施、一项国际调查和文件分析,使我们能够预测哪些同构压力将塑造SAIs,并使它们能够应对不确定的未来。以公共债务和联合国可持续发展目标为例,我们展示了同构将如何影响SAIs对不确定未来的反应。
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引用次数: 20
Citizen-centered financial reporting translation: The preparers’ perspective 以公民为中心的财务报告翻译:编制者的视角
IF 2.2 Q2 BUSINESS, FINANCE Pub Date : 2021-06-03 DOI: 10.1111/faam.12298
Enrico Bracci, Lucia Biondi, Gustaf Kastberg

In recent years, the urge to make public sector organizations accountable has resulted in a wide range of citizen-centered financial reporting tools that aim to overcome the limits of traditional financial reporting. To date, the debate on these public accountability innovations has mainly focused on the reasons underpinning their adoption from the users’ perspective, while how preparers affect accountability in the process of constructing such documents is empirically less investigated. By drawing on Callon's concept of translation, this paper aims to analyze how the preparers of citizens-centered financial reports perceive and translate public accountability into practice. In fact, localized translation of public accounting innovation may reveal divergences and ambiguity inherent in the public accountability principles shaped by concurring actors, events, and technologies. The research is qualitative and interpretative, through a longitudinal case study in a municipality, observing the process of construction of a citizen-centered financial reporting tool (i.e., Popular Financial Reporting—PFR). The originality of the paper lies in its contribution to the debate about how public accountability tools are translated into practice by providing evidence of the dynamics that lead an organization along the implementation path. Our findings confirm that the output of the process is the result of the interaction of different networks of interest. Consequently, the final document may vary consistently from the initial project and the general principles of the framework followed.

近年来,促使公共部门组织承担责任的呼声催生了一系列以公民为中心的财务报告工具,旨在克服传统财务报告的局限性。迄今为止,关于这些公共问责创新的辩论主要集中在从用户角度出发采用这些创新的原因上,而编制者在构建此类文件的过程中如何影响问责制的实证研究较少。通过借鉴卡隆的翻译概念,本文旨在分析以公民为中心的财务报告编制者是如何看待公共责任并将其转化为实践的。事实上,公共会计创新的本地化翻译可能揭示了由参与者、事件和技术共同形成的公共问责原则中固有的分歧和模糊性。该研究是定性和解释性的,通过对一个市镇的纵向案例研究,观察了以公民为中心的财务报告工具(即大众财务报告——PFR)的构建过程。这篇论文的独创性在于,它为关于如何将公共问责工具转化为实践的辩论做出了贡献,提供了引导一个组织沿着实施道路前进的动力的证据。我们的研究结果证实,这个过程的输出是不同兴趣网络相互作用的结果。因此,最终文件可能与最初的项目和所遵循的框架的一般原则有所不同。
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引用次数: 7
Public sector performance auditing in a political hegemony: A case study of Indonesia 政治霸权下的公共部门绩效审计——以印度尼西亚为例
IF 2.2 Q2 BUSINESS, FINANCE Pub Date : 2021-06-01 DOI: 10.1111/faam.12296
Sumiyana Sumiyana, Hendrian Hendrian, Kelum Jayasinghe, Chaminda Wijethilaka

Debate over public-sector auditors’ independence has focused largely on Western developed democracies. Drawing on Gramsci's theory of hegemony, this study explores how the political hegemony and ideology influence public-sector auditors’ independence and audit quality in a developing country, Indonesia. In contrast to the widely accepted belief that public-sector auditors’ independence is guaranteed by the legislature, this study argues that active intervention by the political hegemony undermines this independence and thus impairs audit quality. The study's document analysis and in-depth interviews conducted with technical controllers, supervisors and investigators at the Supreme Audit Institution in Indonesia reveal that the political hegemony and ideology influence auditors’ cognition. This study enhances understanding of how the political hegemony, supported by the imperium, ruling-class psychology and spheres of influence, substantially erodes auditors’ constitutive role, giving rise to concerns about value for taxpayers’ money and public-sector effectiveness and efficiency.

关于公共部门审计师独立性的争论主要集中在西方发达民主国家。本研究借鉴葛兰西的霸权理论,探讨政治霸权和意识形态如何影响发展中国家印尼公共部门审计师的独立性和审计质量。与人们普遍认为公共部门审计师的独立性由立法机构保障的观点相反,本研究认为,政治霸权的积极干预破坏了这种独立性,从而损害了审计质量。该研究的文件分析和对印尼最高审计署技术控制人员、监管人员和调查人员的深入采访表明,政治霸权和意识形态影响了审计师的认知。这项研究加深了人们对政治霸权如何在帝国主义、统治阶级心理和势力范围的支持下,实质性地侵蚀了审计师的组成角色,引发了人们对纳税人资金价值和公共部门有效性和效率的担忧。
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引用次数: 6
期刊
Financial Accountability & Management
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