IPSAS for European Union member states as starting points for EPSAS – analysis of the discourses among countries and stakeholders

Purpose – The European Commission is pursuing an initiative to establish European Public Sector Accounting Standards (EPSAS) as a common mandatory set of rules for financial reporting of all member states of the European Union (EU). As a basis for developing EPSAS, the International Public Sector Accounting Standards (IPSAS) are being used. The purpose of this paper is to structure and analyze the discussion around EPSAS, with particular emphasis on the arguments that were brought forward by governments and other stakeholders of various EU countries regarding the suitability of IPSAS. Design/methodology/approach – Drawing on several schools of thought in new institutional theory, how the prevailing institutional contexts in countries influence the debates is explored. Empirically, this research investigates the responses to a consultation on the suitability of IPSAS for EU member states and takes a closer look, via document analysis, at France and Germany as two critical cases. Findings – It is found that, first, the majority of arguments from respondents are framed in a rational choice way. Second, skeptics of IPSAS tend to make arguments rather from positions closer to historical and/or sociological institutionalism. Research limitations/implications – The paper illustrates that while technical matters around EPSAS seem solvable, political, historical, and cultural differences go deeper, and need to be addressed by change agents. Regarding limitations of the research, first, the analysis concentrates on financial reporting and does not deal with the implications for more reliable and comparable national accounts in the context of the European System of Accounts (ESA 2010). Second, it is focused on debates in the context of the EPSAS proposal, and there is a need for an evaluation after the changes have gone live. Originality/value – The study looks at a text genre that has so far received less attention in public sector accounting research: responses to consultations. The paper contributes to the literature by showing how institutional contexts matter in settings characterized by contestation of reform contents. Keywords – Accounting Reforms, IPSAS, EPSAS, EU, New Institutional Theory, Content Analysis, Contestation of Reform Contents Paper type – Academic research pape

'Does Your Walk Match Your Talk?' Analyzing IPSASs Diffusion in Developed and Developing Countries

Purpose – This research aims to provide a global overview of the adoption status of IPSASs in the different contexts of developed and developing countries on central government level, particularly delineating key reform issues and attempts to overcome these. Design/methodology/approach – The material for this paper was derived through document analysis and a synthesis of prior research. Applying an analytical framework that combines neo-institutional theory with diffusion theory, this material is re-analysed. Findings – There are substantial differences regarding whether countries acknowledge having experienced large implementation challenges and the extent to which the reform benefits have been achieved. The study sheds light on the (institutional) underpinnings of these differences. Research limitations/implications – First, the analysis could be extended to regional and local governments, as well as social funds. Both qualitative and quantitative strategies are suggested. Second, the implementation of the conceptual framework deserves further attention. Third, further research should more thoroughly scrutinise cost-benefit analyses used for justifying the (non)implementation of IPSASs, and in particular the assumptions that are being made in such analyses. Practical implications – The paper informs policymakers and standard setters by delineating the areas and issues complicating the widespread adoption of IPSASs across countries, including pointing out directions to overcome these. Social implications – Substantial amounts of public money are invested internationally to converge accounting standards and translate them into native languages. A close(r) monitoring is needed to ensure that these efforts obtain sufficient value for money. Originality/value – This study is original as it applies an analytical framework that combines neo-institutional theory and diffusion theory to examine public sector accounting convergence issues internationally. Such an approach explicitly puts a focus on decoupling between reform ‘walk’ (decision) and ‘talk’ (implementation) and helps to analyse the reasons for this decoupling

The UK COVID-19 app: the failed co-production of a digital public service

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

"A little bit of everything?":Conceptualising performance measurement in hybrid public sector organisations through a literature review

Purpose: Numerous of today's public sector organisations (PSOs) can be characterised as hybrids. Hybridity is caused by different (at times conflicting) demands that stem from the institutional environment, which is likely to affect performance measurement in these organisations. This paper focuses on the relationship between hybridity and organisational performance, which has so far not been studied in detail. Design/methodology/approach: Based on a literature review (final sample of 56 articles), the authors systematise performance dimensions alongside the pillars “economy”, “efficiency”, “effectiveness” and “(social) equity”. The article summarises results in a framework for measuring performance in hybrid PSOs. The authors outline strategies as to how public managers can tailor frameworks to the requirements and idiosyncrasies of organisations. Findings: Since hybrid PSOs combine logics from different administrative models (Weberian bureaucracy, market-capitalism and democracy), so need their organisational performance measurement systems. Potential synergies from and frictions between the different performance dimensions related to the four pillars are discussed. Originality/value: This is the first literature review on performance dimensions and their application in hybrid PSOs. The distilled “hybrid performance measurement framework” can be scrutinised and further refined in future research

Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries : a structured literature review

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Hybrid coordination of city organisations: The rule of people and culture in the shadow of structures

Under far-reaching reforms, many cities have delegated core tasks previously delivered by their administrations to independent organisations that they formally own, e.g. municipal companies,or supervise, e.g. municipal trust funds. The coordination of these (as we call them) ‘domestic’city organisations has proven challenging. Extant literature argues that such coordination isachieved through a mix of various hierarchical, market and network mechanisms. Yet it is unclearhow these modes are combined. Addressing this gap, we ask: How do governance modes interactin the hybrid coordination of domestic city organisations? Analysing the case of Vienna, where 100 domestic organisations employ about 60,000 people, we find that while cultural mechanisms, rooted in the network mode, are predominant, they unfold in the shadow of latent structural mechanisms, which are associated with hierarchy and market. In the background, structural mechanisms keep cultural coordination effective, while cultural mechanisms allow structural coordination to remain (generally) hidden. This study aims to contribute to the literature on the governance of public organisations by exploring the relationship between governance modes as well as furthering urban governance studies by applying insights from studies on the coordination of public organisations to the city context

The role of Post-New Public Management in shaping innovation: The case of a public hospital

This article examines how the Post-New Public Management administrative model adopted by a teaching hospital in Portugal shapes innovation processes. We find that innovation is a multi-level organizational phenomenon that relies substantially on the interplay of three factors: (1) trust-based professional autonomy at the individual level; (2) an intra-organizational collaborative approach in innovation (re)design at the team level; and (3) staff involvement/commitment towards the hospital's strategy in the implementation of innovations at the organizational level. Additionally, innovation is facilitated by interconnected formal and informal processes that mutually reinforce each other. The study contributes to the literature on innovation and administrative models by providing a nuanced understanding of how intra-organizational innovation processes take place within a Post-New Public Management model. As such, it is one of the first attempts to empirically analyse and link the administrative model of Post-New Public Management with innovation. Points for practitioners This research provides an account of how a Post-New Public Management administrative model can foster intra-organizational innovation through collaboration across different hierarchies and professions. The article also helps to better understand the role of organizational dynamics at individual, team and organizational levels on innovation, as well as how these can shape and be shaped by formal and informal processes

Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: A structured literature review

Purpose – The aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSASs) adoption in emerging economies (EEs) and low-income countries (LICs) (‘what do we know?’) and to propose an agenda for future research (‘what do we need to know?’). Design/methodology/approach – An analytical framework that builds on diffusion theory (Rogers, 2003) is developed. We follow the ‘PRISMA Flow Diagramme’ (Moher et al., 2009) to reduce a total of 427 articles from four databases to a final sample of 41 articles. These studies are examined, aided by the analytical framework. Findings – We find that IPSASs are a relevant issue for EEs/LICs. Overall, existing research is often explorative. We discover that the majority of articles rely on secondary data collection. While two thirds of studies perform a content analysis of pre-existing material, about one fifth of articles each collect primary data through means of interviews and questionnaires. The findings offer a holistic understanding of where and at what stages IPSASs reforms stand in EEs/LICs and what factors influence the progression of reforms to the next stage of diffusion. Originality/value – We outline a number of avenues for further research after discussing the dominating trends and structuring the literature based on our analytical framework. These stem from looking at the blank spots and an identified need to contextualise IPSASs adoption in EEs/LICs

Disseminated cancer cells detected by immunocytology in lymph nodes of NSCLC patients are highly prognostic and undergo parallel molecular evolution

In melanoma, immunocytology (IC) after sentinel lymph node disaggregation not only enables better quantification of disseminated cancer cells (DCCs) than routine histopathology (HP) but also provides a unique opportunity to detect, isolate, and analyse these earliest harbingers of metachronous metastasis. Here, we explored lymph node IC in non-small cell lung cancer (NSCLC). For 122 NSCLC patients, 220 lymph nodes (LNs) were split in half and prepared for IC and HP. When both methods were compared, IC identified 22% positive patients as opposed to 4.5% by HP, revealing a much higher sensitivity of IC (p < 0.001). Assessment of all available 2,952 LNs of the same patients by HP uncovered additional patients escaping detection of lymphatic tumour spread by IC alone, consistent with the concept of skip metastasis. A combined lymph node status of IC and complete HP on a larger cohort of patients outperformed all risk factors in multivariable analysis for prognosis (p < 0.001; RR = 2.290; CI 1.407–3.728). Moreover, isolation of DCCs and single-cell molecular characterization revealed that (1) LN-DCCs differ from primary tumours in terms of copy number alterations and selected mutations and (2) critical alterations are acquired during colony formation within LNs. We conclude that LN-IC in NSCLC patients when combined with HP improves diagnostic precision, has the potential to reduce total workload, and facilitates molecular characterization of lymphatically spread cancer cells, which may become key for the selection and development of novel systemic therapies. © 2022 The Authors. The Journal of Pathology published by John Wiley & Sons Ltd on behalf of The Pathological Society of Great Britain and Ireland