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Accounting, performance management systems and accountability changes in knowledge-intensive public organizations: a literature review and research agenda
Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
Finland & Linnaeus University.
Italy.
Stockholm University.
2019 (English)In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205Article in journal (Refereed) Published
Abstract [en]

Purpose

The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal.

Design/methodology/approach

The paper reviews academic analysis and insights provided in the academic literature on accounting, PM and accountability changes in KIPOs, such as universities and healthcare organizations, and paves the way for future research in this area.

Findings

The literature review shows that a growing number of studies are focusing on the hybridization of different KIPOs, not only in terms of accounting tools (e.g. performance indicators, budgeting and reporting) but also in relation to individual actors (e.g. professionals and managers) that may have divergent values and thus act according to multiple logics. It highlights many areas in which further robust academic research is needed to guide developments of hybrid organizations in policy and practice.

Research limitations/implications

This paper provides academics, regulators and decision makers with relevant insights into issues and aspects of accounting, PM and accountability in hybrid organizations that need further theoretical development and empirical evidence to help inform improvements in policy and practice.

Originality/value

The paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.

Place, publisher, year, edition, pages
2019.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-19449DOI: 10.1108/AAAJ-02-2019-3869OAI: oai:DiVA.org:hkr-19449DiVA, id: diva2:1326715
Available from: 2019-06-18 Created: 2019-06-18 Last updated: 2019-06-18Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
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