The role(s) of accounting and performance measurement systems in contemporary public administration

The spate of public sector reforms which have taken place in recent decades has triggered the development of a new body of research around public sector accounting and performance measurement both in public administration as well as in the (public sector) accounting literature. However, studies in accounting and public administration have at times ignored each other, proceeding in parallel. This symposium encourages the adoption of interdisciplinary perspectives in exploring the myriad roles played by accounting and performance measurement systems in contemporary public administration. Emphasizing that accounting and performance measurement systems are socially, politically, culturally constructed and, in turn, are implicated in the creation of organizations, society and political values, this symposium aims to extend the dialogue between accounting and public administration scholars in exploring how accounting, accountability and performance measurement considerations are connected to policy-making, public services and, more generally, the building and maintenance of modern states and democracies

Local government strategies in the face of shocks and crises: the role of anticipatory capacities and financial vulnerability

This article, building on governmental financial resilience literature, and using data from a survey of over 600 local governments in Germany, Italy and the UK, looks at the role that external shocks, anticipatory capacities and associated perceived vulnerabilities play in determining different organizational response strategies (i.e. ‘bouncing back’ versus ‘bouncing forward’ strategies) at times of crisis. In the face of shocks, higher perceived vulnerabilities will especially be associated with bouncing back strategies, whereas the presence of anticipatory capacity will be associated with bouncing forward strategies. Points for practitioners: The present study reveals the crucial role of perceived vulnerabilities and anticipatory capacities for local governments that face shocks and crises. While organizational responses in the sense of bouncing back (e.g. retrenchment, buffering, downsizing, cutbacks) are strongly linked to the associated vulnerabilities, the implementation of bouncing forward strategies (e.g. transformation, repositioning, reorientation) turns out to mainly be dependent on anticipatory capacities, which enable organizations to better recognize potential shocks before they arise. This emphasizes the importance of developing wider anticipatory capacities within local governments as a key element to cope effectively under difficult conditions, as well as to build and nurture a financial resilience culture

The role(s) of accounting and performance measurement systems in contemporary public administration

The spate of public sector reforms which have taken place in recent decades has triggered the development of a new body of research around public sector accounting and performance measurement both in public administration as well as in the (public sector) accounting literature. However, studies in accounting and public administration have at times ignored each other, proceeding in parallel. This symposium encourages the adoption of interdisciplinary perspectives in exploring the myriad roles played by accounting and performance measurement systems in contemporary public administration. Emphasizing that accounting and performance measurement systems are socially, politically, culturally constructed and, in turn, are implicated in the creation of organizations, society and political values, this symposium aims to extend the dialogue between accounting and public administration scholars in exploring how accounting, accountability and performance measurement considerations are connected to policy‐making, public services and, more generally, the building and maintenance of modern states and democracies

Digitalization, accounting and accountability. A literature review and reflections on future research in public services

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 analysed 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, multi-centric 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

Accounting for (Public) Value(s): Reconsidering Publicness in Accounting Research and Practice

Purpose – This paper highlights the importance of (public) value(s) and publicness in accounting and accountability research. It pinpoints a range of issues that scholars need to contemplate when reconsider publicness in accounting research and practice Design/methodology/approach – The paper adopts an interdisciplinary literature review associated with a conceptual discussion of the actual and future challenges of public service accounting and accountability in considering public value(s). Findings – The paper illustrates the centrality of (public) value(s) at the individual, organizational, and societal levels, in shaping and being shaped by calculative practices and show that looking at the interconnections between values and accounting is a fruitful research avenue. Moreover, it highlights the power of embracing interdisciplinary approaches to illuminate these interconnections and relate them to complex and current phenomena. Originality/value – The paper’s originality lays in the reconsideration of (public) value(s) for public service accounting scholar, providing a critical reflection and setting new research avenues

Taking Stock: The Role of the Institutional Context for Local Government Financial Resilience

Financial resilience describes the ability of local governments to anticipate, absorb and react to shocks affecting their finances and service delivery. Resilience is the result of interactions in-between environmental conditions (institutional, economic and social context) local governments operate in as well as internal capacities (i.e. anticipatory and coping capacities). This chapter looks on mechanisms of how the institutional context influences local government’s ability to anticipate, absorb and react to financial shocks. Drawing upon empirical research on governmental financial resilience, the authors take stock of lessons learned from case studies in eleven countries as well as a large-scale quantitative survey of local governments in three major European economies (Germany, Italy and the UK) following the global financial crisis. The concise overview adds to the understanding of how rules, regulations and (austerity) policies of upper-governmental levels influence different dimensions of local government financial resilience and why the latter may play out very differently within a given country. The findings support a more general understanding of how local governments face shocks and crises and thus may offer initial clues on local government financial resilience in the global COVID-19 pandemic

Local government strategies in the face of shocks and crises: the role of anticipatory capacities and financial vulnerability

This paper, building on governmental financial resilience literature, and using data from a survey of over 600 local governments in Germany, Italy, and the UK, looks at the role that external shocks, anticipatory capacities, and associated perceived vulnerabilities, play in determining different organizational response strategies (i.e., “bouncing back” vs. “bouncing forward” strategies) at times of crisis. In the face of shocks, higher perceived vulnerabilities will especially be associated with bouncing back strategies, whereas the presence of anticipatory capacity will be associated with bouncing forward strategies

Development and validation of a brand personality scale for employers of healthcare staff

This paper develops an instrument to measure the brand personality of employers in the healthcare sector. Focus group interviews, literature and internet searches were used to generate an initial item pool. Based on three online surveys among nursing staff, exploratory and confirmatory factor analyses and Rasch modeling were used for factor extraction, scale refinement, and scale evaluation. These analyses show that the employer brand personality can be operationalized as a higher-order construct with the dimensions of status, warmth, competence, and trustworthiness. In particular, these analyses confirm the reliability and validity of the delineated measurement instrument. Healthcare organizations from the public and nonprofit sector can thus use the measurement scale to assess their image as an employer as well as the effectiveness of their personnel marketing activities