This paper aims to reflect upon the emerging streams of institutional theory, their application and influence on the accounting research of the last decade. Specifically, the paper’s ambition is to review and understand the role of institutional logics (IL), institutional entrepreneurship (IE) and institutional work (IW) in accounting research. These streams of institutional theory become increasingly valuable in accounting research for their explanatory capacities. At the same time, but their application, especially in a combined form, can also raise criticalities within theoretical pluralism agenda. We compile a structured literature review of articles published in scientific journals in the accounting field (levels 4 and 3 in ABS list). We examine the way how current accounting literature utilizes the selected institutional streams of accounting theory, how the theories or their combination (if any) are justified and used in a flow of argument for the understanding of accounting practice.

More than 30 years have passed since first calls to see accounting as social and institutional practice (Burchell et al., 1980; Hopwood, 1987; Hopwood & Miller, 1994). During these years, a significant number of theories have been striving to extend and challenge the hegemony of particular ways of seeing accounting (Jacobs, 2012) with acknowledging the need for inter-disciplinary approach and theoretical pluralism in contemporary studies. Within this theoretical pluralism, the institutional theory was recognized as one of the dominating theories in accounting research during last decades (Jacobs, 2012; Lounsbury, 2008; Modell, 2015).

However, despite acknowledging the paradigmatic developments of institutional theory into several streams in organisational science (DiMaggio, 1988; Lawrence et al., 2009, 2011; Oliver, 1991; Thornton et al., 2012), few attempts were done to make a separate review of these  streams and their value for accounting literature (Modell, 2009). Here, influential work of Lounsbury (2008) rather reflected organizational science literature with seeing accounting as a context which can give crucial insights into institutional and practice theories rather than vice versa. Jacobs (2012) in his study of theoretical pluralism in accounting research during 1992-2008 acknowledged the institutional theory domination but made few reflections on its progressions and implications for seeing accounting as social and institutional practice. And finally, more recent studies of Modell and his colleagues (Modell, 2015; Modell et al., 2017) made overviews of two streams of institutional theory (e.g. logic and work) and institutional theory combination possibility with other theories. While giving the valuable insights into understanding of issues related to theories combinations in accounting, these studies hardly review the accounting literature related to institutional theory streams which were criticised for apolitical nature but at the same time acknowledged as self-sufficient.

Therefore, it seems that current studies rather ignore or criticize specific institutional theory streams, jumping into possible theory combinations agenda without revealing the value of these streams for accounting research. Such tendency may potentially lead to marginalization of accounting knowledge (Jacobs, 2016; Jacobs & Cuganesan, 2014) with the use of these streams under the quest for contribution to the interdisciplinary literature.

In this regard, this paper aims to reflect upon the emerging streams of institutional theory, their application and influence on the accounting research of the last decade. Specifically, the paper’s ambition is to review and understand the role of institutional logics (IL), institutional entrepreneurship (IE) and institutional work (IW) in accounting research. These streams of institutional theory become increasingly valuable in accounting research for their explanatory capacities. But at the same time, but their application, especially in a combined form,  can also raise criticalities within theoretical pluralism agenda. Therefore, we construct our research questions as:

• How have the emerging stream of institutional theory (IL, IE and IW) been used by accounting scholars?
• How have these streams influenced accounting research?
• What could be done in the future accounting research using emerging streams  of institutional theory?

In order to answer these research questions, we compile a structured literature review (Massaro et al., 2016) of articles published in scientific journals in the accounting field (levels 4 and 3 in ABS list). As a frame for analysis of the paper, we use conceptual clarification and analytical framework proposed by Lukka and Vinnari (2014) who made a distinction between domain theory and method theory in order to capture the relations between common knowledge about accounting as a social practice and the theories used to extend this knowledge. Applying to our paper, domain theory refers particularly to a set of knowledge about accounting as social and institutional practice. Method theory (i.e. IL, IE, IW) is a meta-level conceptual system, which can offer alternative perspectives and add new understanding/insights into domain theory. Following this analytical distinction, we examine the way how current accounting literature utilizes the selected institutional streams in domain-method dimension, how the theory or their combination (if any) are justified and used in a flow of argument for understanding of accounting practice.

The need to include sustainability issues in Higher Education represents both a challenge and an opportunity! Being engaged as PRME Champions (Principles for Responsible Management Education), Högskolan Kristianstad has created an arena stimulating new teaching content and activities, and joint research projects with relevant impact for society. We invite participants to share experiences in how to implement sustainability in Higher Education Institutions! The topics are: - The extent to which sustainability can(not) be “integrated” in business programmes curricula - How to find “your best practice” of implementing sustainability - Pros and Cons of moving towards an inter-disciplinary approach - In what ways can(not) business administration contribute to the discussion about sustainable development

This study investigates the roles of institutional entrepreneurs and stakeholders’ involvement, and their interactions, in enabling the development and adaptation of International Public Sector Accounting Standards (IPSAS) for public sector financial reporting.  This back 25 years, when it was anticipated that public sector reforms in Australia, the UK and New Zealand would result in a shift from a public service, whose purpose had been to promote public welfare, to an enterprise culture based on ‘efficiency and economics’ (Mascarenhas 1993). Similarly Boyett had earlier noted that ‘there may be a “new strain of leadership - the public sector entrepreneur – (is) emerging to display many of the characteristics of their business counterparts’. However incentives for entrepreneurial activity are not the traditional profit motive. “Entrepreneurship occurs in the public sector where there is an uncertain environment, a devolution of power, and at the same time re-allocation of resource ownership, to unit management level” (Boyett 1996). The value of this study is in applying the theory of institutional entrepreneurs in such environments, in New Zealand, examining the development of NPM concomitant with leadership and entrepreneurship. We discuss the evolution and roles of institutional entrepreneurs (in the Treasury, standard setting appointees, and the Officer of the Auditor General) in the public sector, and reactions and involvement of other stakeholders in the development and adaptation of IPSAS.

A qualitative research design was implemented through conducting interviews with key actors whose responses are interpreted through the lens of Institutional Entrepreneurship Theory. The findings unveil the powerful role of the institutional entrepreneur that initiates divergent changes, which break with the institutionalized template for organizing public sector accounting within the Kiwi institutional context, and actively participate in the implementation of these changes. The change from ‘sector-neutral’ standards to sector-specific standards after 2010 was facilitated by the achievements to date of the institutional entrepreneurs, concomitant with New Zealand providing global leaders in public sector accounting.

The institutional entrepreneur ‘on the ground’ had at times mobilized their power relationships and deep personal networks to gain support of, and generate active involvement, of other stakeholders operating in the field. Stakeholder involvement is needed to complement the change agenda of the institutional entrepreneur, to the end of effectively implementing accounting changes. This paper contributes to the literature on public sector accounting change by theorizing on the mutual need of institutional entrepreneurs and stakeholders’ involvement to shape global standards in local contexts.

This paper aims at contributing to the recent literature about the internal dynamics of sustainability. The specific research question addressed in this paper is: how do various organizational actors understand and make sense of sustainability in their workplace? To answer this research question a case study was prepared by focusing on IREN, an Italian listed multi-utility operating in the electricity, gas, and energy district heating, integrated water service and waste sectors, with considerable engagements with sustainability work. Data was collected through a combination of methods, i.e. interviews, e-mail exchanges, observations and document study. Findings reveal that sustainability has multiple meanings and various organizational actors interpret it differently depending on their role within organizations. Different interpretations of the concept of sustainability are also reflected in how sustainability is implemented and monitored. Multiple expectations explain why sustainability is difficult to integrate in organizational practices.

This paper aims at contributing to the recent literature about the internal dynamics of sustainability. The specific research question addressed in this paper is: how do various organizational actors understand and make sense of sustainability in their workplace? To answer this research question a case study was prepared by focusing on IREN, an Italian listed multi-utility operating in the electricity, gas, and energy district heating, integrated water service and waste sectors, with considerable engagements with sustainability work. Data was collected through a combination of methods, i.e. interviews, e-mail exchanges, observations and document study. Findings reveal that sustainability has multiple meanings and various organizational actors interpret it differently depending on their role within the organization. Different interpretations of the concept of sustainability are also reflected in how sustainability is implemented and monitored. Multiple expectations explain why sustainability is difficult to integrate in organizational practices and into management control systems.

This paper aims to understand why and how the concept of social sustainability evolves over time by generating a gap between the initially desired strategy and the daily practices/results at the city level. The paper addresses the research question: Why and how does a social sustainability gap emerge during the implementation of smart city strategies? The empirical focus is on the city of Gothenburg (Sweden) actively engaged since 2012 in implementing smart city strategies with emphasis on social sustainability.

The purpose of this paper is to understand why and how the concept of social sustainability evolves over time by generating a gap between the initially desired strategy and the daily practices at the city level. An extensive ethnographic study was conducted focusing on how social sustainability, as defined in the smart strategy of the city of Gothenburg, was first translated and then turned into practice. Through the lens of Actor Network Theory, findings reveal that the translation of a smart city strategy aimed at ensuring social sustainability depends on how the actors involved at various organisational levels interpret the concept of social sustainability and work to translate it into practice. Such translation takes different  directionsand may lead to a transformation of the concept itself which becomes foggier over time.

The purpose of this paper is to understand why and how the concept of social sustainability evolves over time by generating a gap between the initially desired strategy and the daily practices at the city level. An extensive ethnographic study was conducted focusing on how social sustainability, as defined in the smart strategy of the city of Gothenburg, was first translated and then turned into practice. Through the lens of Actor Network Theory, findings reveal that the translation of a smart city strategy aimed at ensuring social sustainability depends on how the actors involved at various organisational levels interpret the concept of social sustainability and work to translate it into practice. Such translation takes different directions and may lead to a transformation of the concept itself, which becomes foggier over time.

Purpose – The purpose of this paper is to explore how a sustainability manager, embodying the role of change agent, legitimizes the implementation of Integrated Reporting. By focusing on an Italian public utility, operating in the electricity sector and listed on the Italian stock exchange, which has recently implemented the Integrated Report, this paper unveils how a voluntary change (i.e. the adoption of the Integrated Report) can be achieved thorough the legitimizing work carried out by a sustainability manager driven by strong intrinsic engagement, availability of resources and intense networking.

Design/Methodology/Approach – The case study methodology was adopted to reach the purpose of this research. A longitudinal and explanatory case study was realized by analyzing data collected from different sources. Relevant information was extrapolated from various corporate documents, visit to the case organization and thirteen in depth interviews conducted with sustainability managers, finance managers, communication managers and human resources managers. After triangulating data, findings were analyzed through the lens of institutional entrepreneurship which is the branch of neo-institutional theory explaining how actors can drive substantial changes.

Findings – This study uncovered how the adoption of Integrated Reporting – which requires a substantial change in organizational structure, processes and thinking – can be achieved over time through the perseverance of a sustainability manager who strives to legitimize his individual position and strengthen the value of the whole Corporate Social Responsibility (CSR) area within the organization. Such perseverance, necessary to initiate and achieve the desired change, can be successful when the change agent uses available resources and networking skills, to gain support from various groups with different power balances, and to enable people of different organizational areas to collaborate to the end of preparing the Integrated Report.

Research limitations/implications – This research highlights that when people belonging to different organizational areas perceive the added value of implementing a substantial change, they engage in alternative practices and show availability to collaborate. Still, the reluctance to share strategic information in the light of its disclosure in the Integrated Report is perceived, meaning that bridging the gaps between finance and sustainability managers requires more efforts. The true transformation of organizational values and beliefs, in line with the ideas of Integrated Reporting, requires the full acceptance and practice of integrated thinking on each level of the organization.

Practical implications – This paper shows that the voluntary implementation of Integrated Reporting is possible when the reporting tool is not only perceived as a disclosure document, but also as a vehicle that increases the awareness and sharing of corporate integrated value. People in different areas interact in a different way facilitating the horizontal integration of operational activities.

Originality/Value – as an emerging phenomenon, literature has focused on many aspects of Integrated Reporting. This paper adds value to recent debates by focusing on how individual actors legitimize their projects within their organization by highlighting tensions and how they can be overcome to achieve the desired change.

This paper contributes to the current debate on the evolving nature and meaning of public service corporations. It draws upon notions of neo-institutional theory and adopts a case study methodology. The study focuses on the case of SMAT, an Italian water corporation, whose value has been recognized at home and internationally. Findings show how a public service corporation's priorities and activities, particularly commercialization and internationalization, are constrained by various factors. These include: the burden of regulatory frameworks, the public nature of the corporation and its governance, the expectations of users, and the need for infrastructural investment.

This article aims to explore how an individual actor, embodying the role of the institutionalentrepreneur, legitimizes new corporate reporting practices. This study is based on a longitudinaland explanatory case study of an Italian listed public utility, operating in the electricity sector,which has recently implemented Integrated Reporting. Findings were analysed through thelens of institutional entrepreneurship, revealing that Integrated Reporting can be implementedthrough the legitimizing activities carried out by the corporate social responsibility manager.This organizational professional, with strong competences and intrinsic engagement, efficientlyuses available resources and gains support from various organizational groups through intensenetworking. A substantial change in corporate reporting practices can influence the positionof the institutional entrepreneur who originally triggered the change process. The institutionalentrepreneur first moves from the periphery to the centre of the organization and then sharessuch central role with other organizational professionals once the change has been implemented.

This paper is aimed at investigating how regulatory change affects corporate disclosure. In particular, an analysis of the information disclosed in the Management’s Reports prepared by Italian listed companies is conducted. The Italian context is interesting because the 2007 reform has extended the contents to be included in Management’s Reports. Companies have to disclose information pertaining to risks and uncertainties, performance indicators, environment and personnel. These new requirements do not only lead to an increase of the information to be disclosed, but also to a change in the nature of the information made available. In addition to the more traditional financial information, also social, environmental and strategic information must be provided. The content analysis conducted on the 2008 financial year Management’s Reports prepared by the major Italian listed companies allows for formulating reflections on the receptivity to regulatory change. Research findings suggest that only few companies have been receptive to the reform.

This chapter aims to investigate how regulatory change affects corporate disclosure. The explanations are based on institutional theory which provides an understanding of how organizations may react to a change in the regulatory framework. By conducting a content analysis, the chapter focuses on the information disclosed in the Management’s Reports prepared by the major Italian listed companies after the enactment of the 2007 law. This law extended companies’ disclosure obligations since management has to disclose information pertaining to risks and uncertainties, performance indicators, environment, and personnel. The new requirements not only lead to an increase in the information to be disclosed, but also to a change in the nature of the disclosed information. In addition to the more traditional financial information, also social, environmental, and strategic information should be provided. The main results of the content analysis allow to formulate some tentative reflections on companies’ receptivity to the 2007 regulatory change.

Purpose

The purpose of this paper is to highlight and compare insights from research conducted in different disciplines on the effects of the use of calculative practices in academia. It also acts as an introduction to the special issue on “governing by numbers: audit culture and contemporary tales of universities’ accountability”.

Design/methodology/approach

This paper reviews the findings and reflections provided in academic literature on the various types of consequences stemming from the diffusion of the “audit culture” in academia. In so doing, it draws upon insights from previous literature in education, management and accounting, and other papers included in this special issue of Qualitative Research in Accounting and Management.

Findings

The literature review shows that a growing number of studies are focussing on the hybridization of universities, not only in terms of calculative practices (e.g. performance indicators) but also in relation to individual actors (e.g. academics and managers) who may have divergent values, and thus, act according to multiple logics (business and academic logics). It highlights many areas in which further robust academic research is needed to guide policy and practice developments in universities.

Research limitations/implications

This paper provides academics, regulators and decision-makers with relevant insights into the critical issues of using calculative practices in academia. Despite the negative effects have been observed in various disciplines, there is an evident perpetuation in the use of those practices.

Originality/value

This paper contributes to the ongoing debates on the disillusion of calculative practices in academia. Yet, positive changes can be achieved within the complex settings of “hybrid” universities when the apparent class division between academics and managers is bridged.

Purpose – This paper aims to unveil how sustainability is integrated into the courses/programmes ofhigher education institutions. The research question addressed is: how do academics representing differentdisciplines cooperate and engage in the work of integrating sustainability into their teaching programmes.Design/methodology/approach – This paper draws upon the notions of practise variation andinstitutional work from institutional theory and empirically focusses on the case of Kristianstad University(Sweden). This case is based on an autoethnographic approach and illustrates the experiences shared by sixcolleagues, representing different disciplines, engaged in implementing sustainability in their courses/programmes.Findings – The findings highlight how academics representing different disciplines, with specific traditionsand characteristics, face the sustainability challenge. Despite being bound by similar sustainable developmentgoals, differences across disciplines need to be acknowledged and used as an asset if trans-disciplinarity is theultimate goal.Research limitations/implications – Although the intrinsic motivation of individuals to work withsustainability might be a strong driver, the implementation of sustainability within courses/programmes andacross disciplines requires joint efforts and collective institutional work.Practical implications – By highlighting how academics engage in the work of integratingsustainability, this study emphasizes that managers of higher education institutions need to account for thetime and additional resources needed to ensure that academics effectively cope with sustainability. Intrinsicmotivation may not last if organizational structures and leadership are not supportive on a practical level andin the long run.

The QRAM Special Issue encourages submissions, based on case studies and other qualitative methodologies, in different contexts and from scholars across disciplines. Topics of interest include but are not limited to the following issues:

• Which (and how) accounting and accountability challenges are influenced by the institutional changes in the high education field (e.g. the “leaking” of external funds, competition, rankings, ratings, public value and accountability)?

• How do internal and external university stakeholders use their accounting and accountability models?

• How do academics cope with the new “audit culture” and “calculative technologies” of hybrid universities?

• What are the effects for academics of new forms of control and accountability?

• How does the new “audit culture” challenge the role of professionals in universities?

• What are the main aspects of external and internal auditing within the context of universities?

• How can empirical studies on “audit culture” and “calculative technologies” in the academia contribute to accounting and accountability theories?

Purpose – The purpose of this paper is to explore the role of performance measurement systems as technologies of government in the operationalisation of smart city programmes. It answers the research question: how do the development and use of performance measurement systems support smart cities in the achievement of their goals?

Design/methodology/approach – This paper presents a longitudinal case study that uses an interventionist approach to investigate the possibilities and limitations of the use of performance measurement systems as technologies of government in a smart city. Interpretations are theoretically informed by the Foucauldian governmentality framework (Foucault, 2009) and by public sector performance measurement literature.

Findings – The findings address the benefits and criticalities confronting a smart city that introduces new performance measurement systems as a technology of government. Such technologies become problematic tools when the city network is characterised by a fragmentation of inter-departmental processes, and when forms of resistance emerge due to a lack of process owners, horizontal accountability and cooperation among involved parties.

Research limitations/implications – This paper is based on a case study of a single smart city, and outlines the need for both comparative and multidisciplinary analyses in order to analyse the causes and effects of smart city challenges.

Originality/value – This paper offers a critical understanding of the role of accounting in the smart city. The ineffectiveness of performance measurement systems is related to the multiple roles of such technologies of government, which may lead to a temporary paralysis in the achievement of smart city goals and programmes.

By applying the Foucauldian “governmentality” framework (Foucault, 2009), and its bio-political implications (Foucault, 2008), and following an interpretivist approach, this paper aims at exploring how municipalities drive smart city programs in the pursuit of governmentality goals spanning from efficiency to societal impacts.

We contend that cities striving for smart development engage in programs trying to direct or reorient practices towards desired aims, by adopting various tools (technologies of government) and involving a plurality of actors (governmental experts).

By conducting a longitudinal case study with interventionist elements with reference to the City of Helsinki, we have addressed both the benefits and criticalities faced in Helsinki’s programs introducing new performance measurement systems as a technology of government. Our findings show that such technologies of government are useful, but also problematic tools, especially considering the fragmentation in inter- and intra-departmental operations characterizing smart cities and related forms of resistance.

Purpose The purpose of this paper is to explore the content of the sustainability reports of state-owned enterprises (SOEs) and the factors influencing the sustainability information they disclose. Design/methodology/approach Drawing upon the literature on sustainability disclosure, institutional logics and hybrid organizations, several hypotheses were deduced. By means of a quantitative content analysis, the sustainability disclosure index of 45 Swedish SOEs was calculated. Statistical analyses were conducted to test which variables affected the sustainability disclosures of the selected SOEs. Findings The findings reveal that only state ownership and corporate size significantly affect SOEs' sustainability disclosures. Fully state-owned SOEs disclose less sustainability information than partially state-owned SOEs. Large SOEs disclose more sustainability information than small SOEs. However, there are weak indications that having a public policy assignment (PPA) (activity) negatively influences environmental sustainability disclosures, and that having a majority of female directors on the board decreases the total sustainability information disclosed. In addition, the statistical analyses show that having state representatives on the board and being profitable may positively affect the disclosures. Originality/value Accountability is particularly important in SOEs, and their complex hybrid nature has an impact on sustainability disclosures in a surprising way. State ownership and control do not necessarily imply an increased amount of sustainability disclosure.

In recent years, the local government sector in European countries has undergone important changes involving, among other things, the externalisation of local public service provision through various forms of corporatisation, public-public collaboration, public-private partnerships and contracting out. An important consequence of these institutional changes has been the recasting of local governance systems through the need for increased cooperation between public and private actors. This article addresses these matters with comparative reference to the experience in Italy and Sweden. In doing so, it considers local governments in their constitutional and legal contexts, leading to more detailed discussions of their externalisation initiatives and resultant organisational forms and governance arrangements. Issues of ownership have been important concerning the significance of 'community' and 'place' in the management of public affairs.

In this paper the challenges imposed on corporate governance of water services in Italy and Sweden are analyzed and compared. From the comparative analysis we notice that with externalization of services more stakeholders become involved in the provision of the services. These stakeholders have common as well as divergent interests and the challenges thus become to find an alignment of interest among stakeholders in order to secure a sustainable provision of the services. The comparative analysis indicate that such alignment is especially difficult when stakeholders have heterogeneous background (public and private sector).

The growing development of decentralized entities has highlighted the limitations f the traditional annual reports of governments, which do not necessarily capture he financial consequences of subsidiaries, joint ventures and associates. There s a growing tendency to consider consolidated financial statements as essential o support decision-making processes and to ensure higher public accountability. his paper seeks to understand and to explain how the Swiss Federal Government as prepared its consolidated financial statements for the three fiscal years 009–2011.

Purpose

This paper provides a reflective comparison of the budgetary implications of the COVID-19 pandemic for three Nordic countries: Finland, Norway and Sweden.

Design/methodology/approach

By drawing from the notion of ambiguity and constructions of certainty, this study analyzes the most relevant budgetary allocations and packages implemented by the governments of Finland, Norway and Sweden in response to the COVID-19 crisis using empirical documentary data.

Findings

Influenced by the need to save citizens' lives and protect the economy, the three countries have interpreted the COVID-19 threat in different ways. While Finland and Norway seem to be fighting a war against the virus, Sweden appears to view COVID-19 as an exceptionally difficult flu. These different perspectives are reflected in the strategies and budgetary responses implemented in the three countries.

Originality/value

By elaborating on the ambiguities of reality, causality and intentionality, this paper shows how the budgeting mindset aimed at creating certainties among citizens varies among the Nordic countries, which are generally assumed to be similar.

Daniela Argento and Eva Lövstål (Kristianstad University) explain the role that Trust, Clarity and Dialogue can play in the successful implementation of innovative collaborative projects.

Daniela Argento and Eva Lövstål (Kristianstad University) explain the challenges that organizations undergo when they implement an innovation project.

In the light of neo-institutional theory, and adopting the case-study research methodology, this paper explains the adoption of IPSASs for modernising public sector accounting in Estonia. This study reveals that the smooth – yet gradual – adoption of IPSASs-compliant accounting systems was enabled by the involvement of powerful actors (i.e. institutional entrepreneurs) with foreign and/or business backgrounds. In addition, the change in public sector accounting in Estonia was facilitated by the developments in its international positioning, characterised by the transition from a Soviet-communist to a market economy and subsequent EU membership, and by the absence of past accounting practices which could potentially hinder the change.

Purpose - The purpose of this paper is to explore the relationship between trust and contract in the context of externalized local public services provision. Design/methodology/approach - A multi-theoretical framework is used to analyse different combinations of control mechanisms (i.e. trust and contract) with reference to three cases of externalized water service provision in Estonia consisting of inter-organizational relationships between local governments and water companies with different ownership structures (public, private and mixed public-private). Findings - The relationship between trust and contract, which can either be substitutes or complements, or eventually erode each other, is contingent upon the capacity of interacting individuals (and related organizations) to keep interests aligned in water services provision. Originality/value - The relationship between trust and contract is analysed by considering the interactions between key actors within the underlying governance setting.

In the light of neoinstitutional theory and by adopting case study research methodology, this article explains the adoption of International Public Sector Accounting Standards for modernizing public sector accounting in Estonia. This article reveals that the smoothyet gradualadoption of International Public Sector Accounting Standards-compliant accounting systems was enabled by the involvement of powerful actors (i.e., institutional entrepreneurs) with foreign and/or business backgrounds. In addition, the change in public sector accounting in Estonia was facilitated by the developments in its international positioning, characterized by the transition from a Soviet communist to a market economy and subsequent European Union membership and by the absence of past accounting practices, which could potentially hinder the change.

The purpose of this study is to explore how external auditors experience their decision to rely on internal auditors’ work. This study employs both qualitative and quantitative methods consisting of semi-structured interviews and questionnaires administered to external auditors in Sweden. Semi-structured interviews were conducted with external auditors who are working in Big 4 audit firms in Sweden and have engagements with internal audit functions. A questionnaire was administered to authorized/approved auditors, members of the Swedish Association of Certified Public Accountants (FAR). Findings indicate that external auditors use the work of internal auditors as they gain efficiency in performing their work. Nevertheless, external auditors may compromise their independence and professionalism through closer involvement with internal auditors, which may lead to uncritical evaluation and use of the reports prepared by internal auditors. At the same time, while relying on the internal auditors’ reports, external auditors appear to be conscious of the consequences for the audit quality they deliver. The study highlights the dilemma faced by external auditors in their cooperative work with internal auditors and the balance/imbalance in their opinions concerning efficiency gains, independence, professionalism and audit quality.

Researchers in general and public sector accounting (PSA) researchers in particular are faced with increasing pressures to publish in international top journals. Recruitment procedures for new staff members, protocols for the quality assessment of existing staff members and decisions for funding research are impacted by publication metrics. This paper aims to unravel the impact of the increasing importance of publication metrics on the identity of PSA researchers. Identity of professions is applied as a theoretical lens and so-called real-life constructs are developed for empirical investigations through interviews with senior researchers. The increasing importance of publication metrics can be seen as the major pressure. However, our findings reveal that various other pressures exist, especially publishing in niche journals, doing societally relevant work, conducting high-quality teaching and serving niche-specific audiences through research. Two basic reactions to competing pressures are observed. On the one hand, a conformance/adaption reaction to the major pressure, at the expense of other pressures (for instance, by adapting to the requirements of top accounting journals, and lessening connections with the PSA field). On the other hand, resistance to the major pressure in order to preserve values attached to the other pressures (for example, by ignoring pressures from publication metrics and remaining connected to the PSA field and its journals). In addition, we found in-between reactions, ranging from a balancing of competing pressures (for example, in two-pillar publication strategies), and a reinforcing reaction (for example, seeing work for practice as an input to high-quality research), to reshaping of work devices (e.g. by distinguishing between mixed research-teaching jobs and pure teaching jobs, and/or developing career paths for excellent teachers in addition to those for excellent researchers). Also manipulation strategies can be observed, such as recycling research outcomes in different publications. Finally, researchers sometimes show opposing reactions at the same time, such as adapting to more demanding publication targets and questioning those targets. There is no evidence for an identity shift towards an ‘academic performer’, because researchers are primarily inspired by problems of public sector organizations or society at large, though young scholars may be faced with too demanding publication targets, which could give rise to an identity shift of an ‘academic performer’.

This article discusses the ways that the trends of corporatization and commercialization have changed managerial roles in universities. The authors argue that we have gone too far with these trends and plea for redesigned management roles. Performance measurement systems relying on student polls for teaching and on journal metrics for research support managerial interventions. However, managers also need to acknowledge the autonomy and different capabilities of their staff members in order to get the best results. This article contributes to the debate about desirable management roles in universities in the light of a meaningful academic knowledge production.IMPACTThis article will be of interest to university managers because it encourages them to rethink their roles by considering the need to ensure the long-term survival of academia, to academics who wish to engage in managerial positions because it warns them against a mechanical use of performance metrics, and to academia in general because it stimulates everyone to ask: where are we going? Politicians will benefit from reading this article because it makes them aware of the consequences of favouring New Public Management (NPM) principles in academia.

Purpose – The purpose of this paper is to explain how and why the initially ambitious reform of the Dutch water sector turned into a moderate pace of change. The explanations are based on institutional theory.

Design/methodology/approach – This paper is a case study at the organizational field level of the Dutch water sector.

Findings – In order to enhance efficiency and transparency, Dutch Central Government initially attempted to enforce top-down radical changes, including the formation of integrated water chain companies. However, after discussions and reactions of the interested parties, the central government authorised a bottom-up approach, giving discretional powers to the individual water organizations. This transition to a bottom-up approach can mainly be explained by the limited pressure exerted by the central government to change and the powerful position of the relevant organizations within the water sector, as well as their ability to establish strong coalitions to avoid mandatory radical changes.

Research limitations/implications – The theoretical background is useful in analysing thechange processes in other public sectors.

Practical implications – The Dutch way of consensus seeking might be threatened by its own inertia, and in the case of ineffectiveness, it could be replaced by a more top-down and radical reformpackage.

Originality/value – Unravelling public sector reform into goals, means and approaches is useful, because although goals can remain the same during the change process, the means and approachesmay be altered. Resistance to radical changes might stimulate convergent change options, such as reinforcement of the existing means of reform and may also decrease the embededdness and impermeability of the institutional fields.

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.