Pub Date : 2023-11-14DOI: 10.1080/09540962.2023.2279812
Thomas W. Jackson, Ian R. Hodgkinson
{"title":"Debate: The data threat to 2050 net zero—public administrations’ responsibility for the ‘data-scape’","authors":"Thomas W. Jackson, Ian R. Hodgkinson","doi":"10.1080/09540962.2023.2279812","DOIUrl":"https://doi.org/10.1080/09540962.2023.2279812","url":null,"abstract":"","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134902767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-07DOI: 10.1080/09540962.2023.2275594
Cathy Knowles
The concept of management control ‘as a package’ is explored within the context of five voluntary hospices in the UK, using a comprehensive framework, Simons’ levers of control. not applied widely in the voluntary sector. This article argues that, to enhance its practical application in this sector, this framework needs to be modified to include broader concepts of ethos, responsibility and judgement. This tool can be used in further research as well as providing a framework for discussions between voluntary organizations and their stakeholders about a balanced approach to managing and accounting for their organizational performance, not predominantly through measurement.
{"title":"Managing the unmeasurable: Developing a new performance management framework for the voluntary sector","authors":"Cathy Knowles","doi":"10.1080/09540962.2023.2275594","DOIUrl":"https://doi.org/10.1080/09540962.2023.2275594","url":null,"abstract":"The concept of management control ‘as a package’ is explored within the context of five voluntary hospices in the UK, using a comprehensive framework, Simons’ levers of control. not applied widely in the voluntary sector. This article argues that, to enhance its practical application in this sector, this framework needs to be modified to include broader concepts of ethos, responsibility and judgement. This tool can be used in further research as well as providing a framework for discussions between voluntary organizations and their stakeholders about a balanced approach to managing and accounting for their organizational performance, not predominantly through measurement.","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135480301","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-11-02DOI: 10.1080/09540962.2024.2273037
Andrew Massey
Published in Public Money & Management (Vol. 43, No. 8, 2023)
《公共资金与管理》(第43卷第8期，2023年)
{"title":"Editorial: A decade of continuity, change and egregores","authors":"Andrew Massey","doi":"10.1080/09540962.2024.2273037","DOIUrl":"https://doi.org/10.1080/09540962.2024.2273037","url":null,"abstract":"Published in Public Money & Management (Vol. 43, No. 8, 2023)","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138512081","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-26DOI: 10.1080/09540962.2023.2271245
Irmak Özer, Evrim Tan, Eran Razin, Anna Hazan
{"title":"Municipally owned corporations and autonomy in centralized states—A comparative analysis of Turkey and Israel","authors":"Irmak Özer, Evrim Tan, Eran Razin, Anna Hazan","doi":"10.1080/09540962.2023.2271245","DOIUrl":"https://doi.org/10.1080/09540962.2023.2271245","url":null,"abstract":"","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134909188","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-26DOI: 10.1080/09540962.2023.2270272
Andreas Bergh, Gissur Ó. Erlingsson
Municipally owned corporations (MOCs) exist across the globe and have become increasingly common. They are motivated by the need for flexibility, a desire to cut costs and to increase efficiency. This article summarizes Swedish experiences with MOCs. It shows that the stated motivations are not necessarily wrong, but that relying heavily on MOCs may have unintended and adverse side-effects. Such side-effects include blurring the role of local politicians, increasing corruption risks and giving rise to complex organizational structures within local governments. Ultimately, transparency and democratic accountability may suffer because of an excessive reliance on MOCs. In particular, councillors, mayors and MOC chief executive officers will benefit from reading these results, and ask themselves what kind of MOCs their municipality should operate, how many MOCs are appropriate to run, and also how members of MOC boards need to be educated.
{"title":"Municipally owned corporations in Sweden: A cautionary tale","authors":"Andreas Bergh, Gissur Ó. Erlingsson","doi":"10.1080/09540962.2023.2270272","DOIUrl":"https://doi.org/10.1080/09540962.2023.2270272","url":null,"abstract":"Municipally owned corporations (MOCs) exist across the globe and have become increasingly common. They are motivated by the need for flexibility, a desire to cut costs and to increase efficiency. This article summarizes Swedish experiences with MOCs. It shows that the stated motivations are not necessarily wrong, but that relying heavily on MOCs may have unintended and adverse side-effects. Such side-effects include blurring the role of local politicians, increasing corruption risks and giving rise to complex organizational structures within local governments. Ultimately, transparency and democratic accountability may suffer because of an excessive reliance on MOCs. In particular, councillors, mayors and MOC chief executive officers will benefit from reading these results, and ask themselves what kind of MOCs their municipality should operate, how many MOCs are appropriate to run, and also how members of MOC boards need to be educated.","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136382151","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-26DOI: 10.1080/09540962.2023.2270175
Cerian Griffiths, Alan Doig, Jackie Harvey, Katie Benson, Nicholas Lord
{"title":"New development: From blanket coverage to patchwork quilt—rethinking organizational responses to fraud in the National Health Service in England","authors":"Cerian Griffiths, Alan Doig, Jackie Harvey, Katie Benson, Nicholas Lord","doi":"10.1080/09540962.2023.2270175","DOIUrl":"https://doi.org/10.1080/09540962.2023.2270175","url":null,"abstract":"","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134908872","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-17DOI: 10.1080/09540962.2023.2268299
Malka Zisu, Natalie Shefer, Abraham Carmeli
IMPACTThis article advances a new form of leadership—audit leadership—for cultivating internal audit quality in medical clinics. Twehe authors document the power of audit leadership, manifested by two facets—professional and relational behaviours—for developing a work environment in which people develop interpersonal trust and psychological safety, which is conducive for internal audit quality. The authors show how managers of medical clinics can shape a work environment in which internal audit is embraced and supported in ways that can help the units to perform at higher levels. Importantly, internal audit, often viewed as an unproductive organizational function, enables learning, process improvement and is a deterrence against potential transgressions. This article will be of particular interest to financial, accounting and management scholars, as well as professional auditors, managers, accountants and financial experts.ABSTRACTThis article provides a novel contribution to the literature of public sector organizations in general and healthcare organizations in particular. The authors explore the ways leaders help facilitate internal audit quality and drive work performance by employing a mixed-methods approach in which qualitative data was collected to construct a new concept—audit-enabling leadership—followed by time-lagged data collected from multiple respondents. The findings indicate that two facets—professional and relational behaviours— constitute audit-enabling leadership.KEYWORDS: Internal auditlearningmedical clinic performanceprofessionalismpsychological safetyrelational leadership AcknowledgementsWe thank Public Money & Management’s editors and two anonymous reviewers of this journal for their helpful comments and suggestion. In addition, we thank Ayala Cohen and Etti Doveh for their help with the data analysis. We also acknowledge the financial support from the Jeremy Coller Foundation and the Henry Crown Institute of Business Research in Israel. We also acknowledge the editorial work of Gerda Kessler.Disclosure statementNo potential conflict of interest was reported by the author(s).Additional informationNotes on contributorsMalka ZisuMalka Zisu is an independent scholar. She earned her PhD from Bar-Ilan University, Israel. She is an expert on audit and has held executive and professional roles in this area in the healthcare system. Her research interest focuses on internal audit system and processes in medical settings.Natalie SheferNatalie Shefer is at the Coller School of Management, Tel Aviv University, Israel. Her research sits at the intersection of three domains of strategic management scholarship: executive personality, corporate governance and strategic decision-making.Abraham CarmeliAbraham Carmeli is faculty member at Tel Aviv University, Israel. His current research interests include leadership and top management teams, relational dynamics, learning from failures, knowledge creation and creativity and innovation in the
{"title":"Facilitating internal audit quality and improving the performance of medical clinics","authors":"Malka Zisu, Natalie Shefer, Abraham Carmeli","doi":"10.1080/09540962.2023.2268299","DOIUrl":"https://doi.org/10.1080/09540962.2023.2268299","url":null,"abstract":"IMPACTThis article advances a new form of leadership—audit leadership—for cultivating internal audit quality in medical clinics. Twehe authors document the power of audit leadership, manifested by two facets—professional and relational behaviours—for developing a work environment in which people develop interpersonal trust and psychological safety, which is conducive for internal audit quality. The authors show how managers of medical clinics can shape a work environment in which internal audit is embraced and supported in ways that can help the units to perform at higher levels. Importantly, internal audit, often viewed as an unproductive organizational function, enables learning, process improvement and is a deterrence against potential transgressions. This article will be of particular interest to financial, accounting and management scholars, as well as professional auditors, managers, accountants and financial experts.ABSTRACTThis article provides a novel contribution to the literature of public sector organizations in general and healthcare organizations in particular. The authors explore the ways leaders help facilitate internal audit quality and drive work performance by employing a mixed-methods approach in which qualitative data was collected to construct a new concept—audit-enabling leadership—followed by time-lagged data collected from multiple respondents. The findings indicate that two facets—professional and relational behaviours— constitute audit-enabling leadership.KEYWORDS: Internal auditlearningmedical clinic performanceprofessionalismpsychological safetyrelational leadership AcknowledgementsWe thank Public Money & Management’s editors and two anonymous reviewers of this journal for their helpful comments and suggestion. In addition, we thank Ayala Cohen and Etti Doveh for their help with the data analysis. We also acknowledge the financial support from the Jeremy Coller Foundation and the Henry Crown Institute of Business Research in Israel. We also acknowledge the editorial work of Gerda Kessler.Disclosure statementNo potential conflict of interest was reported by the author(s).Additional informationNotes on contributorsMalka ZisuMalka Zisu is an independent scholar. She earned her PhD from Bar-Ilan University, Israel. She is an expert on audit and has held executive and professional roles in this area in the healthcare system. Her research interest focuses on internal audit system and processes in medical settings.Natalie SheferNatalie Shefer is at the Coller School of Management, Tel Aviv University, Israel. Her research sits at the intersection of three domains of strategic management scholarship: executive personality, corporate governance and strategic decision-making.Abraham CarmeliAbraham Carmeli is faculty member at Tel Aviv University, Israel. His current research interests include leadership and top management teams, relational dynamics, learning from failures, knowledge creation and creativity and innovation in the","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135993033","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-12DOI: 10.1080/09540962.2023.2267302
Ron Hodges
{"title":"Debate: Extending the literature on accounting information manipulation","authors":"Ron Hodges","doi":"10.1080/09540962.2023.2267302","DOIUrl":"https://doi.org/10.1080/09540962.2023.2267302","url":null,"abstract":"","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135969240","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-12DOI: 10.1080/09540962.2023.2267305
Javier Cifuentes-Faura
"Debate: Will AI affect the transparency and accountability of public sector accounting?." Public Money & Management, ahead-of-print(ahead-of-print), pp. 1–2 Disclosure statementNo potential conflict of interest was reported by the author(s).Additional informationNotes on contributorsJavier Cifuentes-FauraJavier Cifuentes-Faura is a member of the Department of Financial Economics and Accounting at the University of Murcia, Spain. His lines of research include, among others, those related to public administration and economics, governance and sustainability.
{"title":"Debate: Will AI affect the transparency and accountability of public sector accounting?","authors":"Javier Cifuentes-Faura","doi":"10.1080/09540962.2023.2267305","DOIUrl":"https://doi.org/10.1080/09540962.2023.2267305","url":null,"abstract":"\"Debate: Will AI affect the transparency and accountability of public sector accounting?.\" Public Money & Management, ahead-of-print(ahead-of-print), pp. 1–2 Disclosure statementNo potential conflict of interest was reported by the author(s).Additional informationNotes on contributorsJavier Cifuentes-FauraJavier Cifuentes-Faura is a member of the Department of Financial Economics and Accounting at the University of Murcia, Spain. His lines of research include, among others, those related to public administration and economics, governance and sustainability.","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136013563","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-05DOI: 10.1080/09540962.2023.2264054
Edoardo Ongaro, Michele Tantardini
{"title":"Debate: Why the religious factor has been forgotten in PA studies? (And how to remedy it)","authors":"Edoardo Ongaro, Michele Tantardini","doi":"10.1080/09540962.2023.2264054","DOIUrl":"https://doi.org/10.1080/09540962.2023.2264054","url":null,"abstract":"","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135481541","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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