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  • 1.
    Adhikari, Pawan
    et al.
    England.
    Kuruppu, Chamara
    Norge.
    Ouda, Hassan
    Egypten.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Norge & Polen.
    Ambalangodage, Dayananda
    Sri Lanka.
    Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka2019In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226Article in journal (Refereed)
    Abstract [en]

    This study investigates the implementation of public sector accounting reforms in Egypt, Nepal and Sri Lanka. Data for the article are derived through document analysis and semi-structured interviews with public administrators, government accountants and members of professional accountancy bodies. The article brings out the factors that have either individually or collectively stifled the diffusion trajectory of public sector accounting reforms in Egypt, Nepal and Sri Lanka at the implementation phase, including the bundling process, pro-innovation biases, informal and interpersonal networks, a boundary-spanning process, organisational communication, power disparity, and dominance. As a result, public sector accounting reforms have resulted in resistance, internal conflicts and unintended consequences, including the fabrication of results, in all three countries without any evidence of yielding better results for public sector governance and accountability. Points for practitioners Public sector accounting practitioners should realise the importance of considering the specific contexts of emerging economies, including the power structures, communication channels, informal networks and communication flows, prior to the diffusion of reforms. When such contextual elements are de-emphasised, reforms would tend to encounter delay and resistance, ongoing reforms in Egypt, Nepal and Sri Lanka serving as examples. Also, instead of delegating power to professional accountants and expert groups, they can be employed as boundary spanners to facilitate communication with government accountants about the technical complexities of public sector accounting reforms. This may help establish an efficient communication network and strengthen interpersonal and informal networks, enabling reforms to pass through the diffusion trajectory without being stifled at the implementation phase.

  • 2.
    Argento, Daniela
    et al.
    University of Siena, Italy.
    van Helden, Jan Gerrit
    University of Groningen, The Netherlands.
    Water sector reform in Italy and in the Netherlands: ambitious change with an uncertain outcome versus consensus-seeking moderate change2010In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226, Vol. 76, no 4, p. 790-809Article in journal (Refereed)
    Abstract [en]

    This article aims at analysing the commonalities and differences in recent water sector reforms in Italy and in the Netherlands. The reforms in both countries are characterized by similar goals of achieving greater transparency and efficiency, and comparable governance ideas regarding the establishment of integrated water companies. However, there appears to be a gap between the reforms as initially intended and the way in which they were realized. Although the reform idea of forming integrated water companies has been maintained in Italy, its realization has been postponed, whereas in the Netherlands this reform idea has been replaced by a bottom-up implementation approach, stimulating cooperation rather than integration projects within the water sector. An assessment of the accomplishment of the reform goals conducted in the Netherlands shows that greater transparency and efficiency have been realized to some extent, whereas in Italy any systematic information on this issue has been unavailable. Our analysis of the reasons for the gaps between the reforms as originally intended and the way in which they have been realized shows some similarities between the two countries in the sense of highly institutionalized practices. There are, however, also substantial differences between these two countries. In Italy, there are no networks of water organizations, which explains the lack of local and regional commitment to the centrally desired changes, resulting in their slow execution. In the Netherlands, these networks are powerful enablers with strong coalitions, which have resisted the compulsory implementation of radical changes.

    Points for practitioners

    The success of a radical water sector reform, which proposes that the current types of organizations be replaced by new types of organizations, is dependent upon the approval of all powerful stakeholders. However, if radical reform is only supported by some of these powerful stakeholders, it is wise to focus mainly on the relevant goals, and have the stakeholders achieve these goals at their own discretion. The reform implementation will benefit from the involvement of stakeholders at the executive level in both the discussions about the reform content and the processes through which this content can be realized.

  • 3.
    Bergmann, Andreas
    et al.
    Schweiz.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Rauskala, Iris
    Schweiz.
    Fuchs, Sandro
    Schweiz.
    Consolidation in the public sector: methods and approaches in Organisation for Economic Co-operation and Development countries2016In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226, Vol. 82, no 4, p. 763-783Article in journal (Refereed)
    Abstract [en]

    Organisational changes of the public sector have led to increased decentralisation of public services. Only fully fledged financial accounting and reporting systems guarantee the consolidated information needed by executive and legislative bodies to fulfil their duties in financial management and the supervision of network entities. Consolidated financial statements may serve to increase accountability and transparency towards internal and external stakeholders. The article aims at giving an overview of consolidation approaches in Organisation for Economic Co-operation and Development countries. It will focus on the methods applied and the guiding principles followed to define the perimeter of consolidation. The analysis is carried out through a comparison of legal requirements and standards for consolidation, and the published consolidated financial statements, taking the International Public Sector Accounting Standards as a benchmark. Points for practitioners The analysis of consolidation practice in Organisation for Economic Co-operation and Development countries reveals that while the use of consolidated financial statements is increasing, there are still significant deviations from the perspective of international accounting standards. The results show that the equity method plays a crucial role as it is used in a transition period to full consolidation and/or for organisations having major influence on the statements of financial position. These findings are of interest in the ongoing debate of international standard-setting in the field of consolidation, as well as for the discussion of European Public Sector Accounting Standards.

  • 4.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Thomasson, Anna
    Lunds universitet.
    Bridging the accountability gap in hybrid organizations: the case of Copenhagen Malmö Port2015In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226, Vol. 81, no 3, p. 604-620Article in journal (Refereed)
    Abstract [en]

    Previous research on hybrid organizations has drawn attention to the accountability gap that is believed to emerge when the provision of public services is transferred to a hybrid organization. In this article we take our point of departure in that research and use a case study method to explore whether this gap can be bridged by existing corporate governance systems or if governance systems specially tailored to hybrid forms need to be developed. The result of the study shows that the process is equally important as the system in place. That is, it is not only the actual system but also how the system is implemented and used that affects the ability to bridge the accountability gap.Points for practitioners This article provides insight into how the hybrid form alters the relationship between citizens, elected politicians and organizations performing public services and, consequently, how the ability to secure accountability in public services changes. The results presented in the article provide politicians and managers in the public sector with knowledge regarding how, by focusing on organizational processes, relationships between stakeholders and performance evaluation can work with improving accountability in hybrid organizations. Further, the article stresses the need for performance evaluation to encompass not only financial aspects, but also the societal values of the public services performed by the hybrid organization.

  • 5.
    Sancino, Alessandro
    et al.
    England.
    Sicilia, Mariafrancesca
    Italy.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Between patronage and good governance: organizational arrangements in (local) public appointment processes2018In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226, Vol. 84, no 4, p. 785-802Article in journal (Refereed)
    Abstract [en]

    This article investigates whether certain organizational arrangements in (local) public appointment processes could encourage the use of appointments as a tool of good governance rather than as a tool of patronage. Specifically, we studied the role of six organizational arrangements in 10 case studies of intra- and inter-organizational public appointment processes held in Italian local government. We found that good governance (in terms of perception of overall integrity and fairness) was found in processes of public appointments where there was independent scrutiny, and when the process involved local councillors and/or external stakeholders - that is, actors beyond those with the formal power to appoint. In these cases, making appointments was seen as a tool of good governance rather than of patronage. These organizational arrangements were more relevant than other ones such as the transparency of public advertisements, job descriptions and educational/professional requirements, and media and public awareness. The article describes the relevant literature and the research study, and discusses implications for research, policy and management. Points for practitioners In terms of policy implications, the article discusses the importance of ensuring transparency and some form of checks and balances in the power of making public appointments, as well as of promoting more awareness among citizens and society in general of the issue of public appointments. From a managerial point of view, the article suggests that public managers should consider the implications of the different organizational arrangements that can be used in public appointment processes to exploit the good governance potential of public appointments.

  • 6.
    Umans, Timurs
    et al.
    Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Smith, Elin
    Kristianstad University, School of Health and Society. Kristianstad University, Faculty of Business, Research environment Auditing, Organisation and Society (AOS). Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Andersson, William
    Kristianstad University, Faculty of Business.
    Planken, William
    Kristianstad University, Faculty of Business.
    Top management teams’ shared leadership and ambidexterity: the role of management control systems2018In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226Article in journal (Refereed)
    Abstract [en]

    The study explores how top management teams’ shared leadership is related to organizational ambidexterity in public-sector organizations, theoretically and empirically considering how this relationship is contingent on the management control system. Using a sample of 85 Swedish municipal housing corporations, we find that shared leadership has a positive relationship with organizational ambidexterity in public-sector organizations. Moreover, increasing use of new public management control systems, based on combined reward and performance controls, positively moderates this relationship. The study also finds that traditional public management control systems, based on combined planning and administrative controls, do not moderate the relationship between top management teams’ shared leadership and organizational ambidexterity. Accordingly, this article contributes to the public and strategic management literature, as well as to managerial practice.

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