Qualitative Research in Accounting & Management: Volume 11 Issue 2

Guest Editorial: Accounting for public governance

Giuseppe Grossi, Ileana Steccolini

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

Contracting accountability in network governance structures

Lisa Hansson, Frode Longva

The purpose of this paper is to illustrate how accountability is expressed in contractual arrangements found in network governance structures that provide public transport…

Accountability and governance in social care: the impact of personalisation

Enrico Bracci

The aim of the paper is to illustrate the changing structure of accountability under a new public governance agenda introduced in England to deliver social care through personal…

Circuits of power and accountability during institutionalisation of competitive tendering in public sector organisations: A field study in public care of the elderly

Jean Claude Mutiganda

This study aims to analyse the role of circuits of power in institutionalising competitive tendering in public sector organisations and effects on accountability among public…

Accounting, transparency and governance: the heritage assets problem

Lucia Biondi, Irvine Lapsley

This paper aims at offering a contribution which addresses one particular issue – heritage assets – as an exemplar of the challenges facing accounting practices in achieving…

Time-driven activity-based costing to improve transparency and decision making in healthcare: A case study

Cristina Campanale, Lino Cinquini, Andrea Tenucci

The purpose of this paper is to discuss the potentialities of innovative accounting tools in supporting “transparency” and “resource allocation” in public hospitals, by describing…