271 research outputs found
A review of governmental management accounting : research around the turn of the century
This paper shows that governmental management accounting research around the turn of the century, as published in FAM, MAR and EAR, is different from general management accounting research in some respects. Although there are variations related to topics, theories and research methods, a mainstream in governmental management accounting research seems to exist. Research is predominantly directed to the way in which technical management accounting innovations are used, including organizational and contextual factors that might influence the use of these new techniques. Qualitatively oriented case and field studies are the dominant research methods, and the research is inspired by various theoretical viewpoints, e.g. economics, organization theory and neo-institutional theory. NPM, regarded as a lower level economic theory, turns out to be highly influential. The paper gives recommendations for governmental management accounting research in the future: more attention has to be paid to quantitative research, impact studies on NPM must be promoted, and jointly conducted research projects by management accounting and public administration researchers are welcomed.
Theme: Politiciansā use of accounting information-Editorial: Unraveling politiciansā use and non-use of accounting information
Management control and public sector performance management
Purpose The purpose of this paper is to investigate whether and how evolving ideas about management control (MC) emerge in research about public sector performance management (PSPM). Design/methodology/approach This is a literature review on PSPM research through using a set of key terms derived from a review of recent developments in MC. Findings MC research, originating in the management accounting discipline, is largely disconnected from PSPM research as part of public administration and public management disciplines. Overlaps between MC and PSPM research are visible in a cybernetic control approach, control variety and contingency-based reasoning. Both academic communities share an understanding of certain issues, although under diverging labels, especially enabling controls or, in a more general sense, usable performance controls, horizontal controls and control packaging. Specific MC concepts are valuable for future PSPM research, i.e. trust as a complement of performance-based controls in complex settings, and strategy as a variable in contingency-based studies. Research limitations/implications Breaking the boundaries between two currently remote research disciplines, on the one hand, might dismantle āwould-beā innovations in one of these disciplines, and, on the other hand, may provide a fertile soil for mutual transfer of knowledge. A limitation of the authorsā review of PSPM research is that it may insufficiently cover research published in the public sector accounting journals, which could be an outlet for MC-inspired PSPM research. Originality/value The paper unravels the āapparentā and ārealā differences between MC and PSPM research, and, in doing so, takes the detected ārealā differences as a starting point for discussing in what ways PSPM research can benefit from MC achievements
How evil is competitive accountability in academic life? Competitive accountability in academic life; the struggle for social impact and public legitimacy, by Richard Watermeyer
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