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Accounting for public governance
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
Italien.
2014 (English)In: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654, Vol. 11, no 2, 86-91 p.Article in journal (Refereed) Published
Abstract [en]

Purpose – The purpose of this viewpoint paper is to introduce the special issue and outline its majorthemes.

Design/methodology/approach –  The public governance literature is described, and the necessity  for analysing challenges for accountability and accounting in the public sector is elaborated upon, as a precursor  to  introducing  the  contributions  to  this  special issue.

Findings – The public governance turn in public management and policy studies has often meant that accounting and accountability issues have been overlooked. This special issue reminds us that they are central in public governance and networks, and that accounting cannot be dismissed as only a “technical” issue since it is central in power relationships, building trust, ensuring transparency and improving decision making for both internal and external   stakeholders.

Research limitations/implications – This special issue of Qualitative Research in  Accounting & Management aims to stimulate qualitative research on how  accounting  and accountability are being shaped by the new public governance paradigm and, in turn, contribute to shaping  it.

Practical implications – The articles included in this special issue focus on reforms and innovations that have been adopted based on the assumption that improving mechanisms of public governance and accountability will result in better public sector performance. The different aspects of governance and accounting changes will also be of interest to politicians, managers, citizens, and those who seek accountability from public sector  organisations.

Originality/value – The paper offers a systematic empirical examination of the innovative experiences of different governments to strengthen transparency, openness and participation, and to enhance the capacity to manage, steer and monitor contracts, partnerships and relationships withprivate and public sector entities.

Place, publisher, year, edition, pages
2014. Vol. 11, no 2, 86-91 p.
Keyword [en]
Accountability, Public governance, Accounting innovations
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-17503DOI: 10.1108/QRAM-04-2014-0031OAI: oai:DiVA.org:hkr-17503DiVA: diva2:1149502
Available from: 2017-10-16 Created: 2017-10-16 Last updated: 2017-10-16Bibliographically approved

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Grossi, Giuseppe
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Avdelningen för Ekonomi och arbetslivResearch environment Governance, Regulation, Internationalization and Performance (GRIP
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