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This article examines the strategy formation in the Finnish government’s pandemic management during the COVID-19 pandemic, addressing a research gap by exploring the possibilities for strategy formation in guiding government policy formation.

Utilizing perspective of strategic planning and emergent strategies influenced by the authorizing environment, the article emphasizes the importance of strategy development in government. The management of COVID-19 pandemic serves as a case study for investigating public strategies in policy formation, underscoring the significance of the authorizing environment in integrating predefined strategic plans with emergent strategic avenues.

The management of pandemics has led to changes in legislation and modes of government decision-making, resulting in learnings for coordinating subnational governments and allocation of resources. The government actions evolved from extracting components from predefined strategic plans and drawing on the experiences of other countries. The emergent properties emerged from amalgamating these elements into an umbrella strategy with a variety of new responses.

The examination focuses on the view from the nexus of government. Although, informed by the subnational developments and stakeholder responses, the study adopts a bird’s eye view on the COVID-19 management.

The examination raises needs for legislative changes, improvement of cross-sectoral coordination within central government and improvement for the decision-making capability within subnational government.

By focusing on the Finnish government’s measures in pandemic management, this article contributes to the discourse on pandemic management. The findings provide insights for strategic crisis management in the public sector.

Infrastructure forms a basis for the operations and sustainability of the modern society. This paper aims to recognize value creation from the infrastructure procurement ecosystem perspective to achieve those goals. The pursuit of enhancing value creation involves an examination of infrastructure procurement challenges, boundaries as well as boundary spanners that facilitate effective knowledge transfer and interaction.

The qualitative study is based on content analysis of 25 thematic interviews. Data was transcribed and coded via Atlas.ti software.

Infrastructure procurement value creation challenges appear complex and related to boundaries that hamper collaboration, coordination and knowledge sharing. Our results show that these boundaries locate within and between different levels of procurement ecosystem. Therefore, value creation in infrastructure procurement requires boundary spanners for leveraging knowledge sharing and interaction. Artifacts, discussion, processes and brokers as identified boundary spanners are strongly nested and interrelated in the industry. Special attention should be given to supporting individuals to act as brokers, since they play the key roles in trust building, culture steering and usage of other boundary spanners.

Promoting value creation in infrastructure procurement helps to achieve socio-economic development goals.

This study offers a unique perspective on value creation in the context of infrastructure by adopting an ecosystem lens and examining boundary crossing mechanisms. The results support future development of collaboration and knowledge sharing practices fostering procurement productivity.

The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.

This paper conducts a traditional literature review based on selected studies in the fields of accounting, public administration and management. The aim of the review is to explain how diverse forms of public governance influence the fate of public sector accounting, including accountability, performance measurement, budgeting and reporting practices.

Public governance is developing into more inclusive but also complex forms, resulting in network, collaborative and digital governance. Consequently, the focus and practices of public sector accounting have changed, as reflected in new types of accountability, performance measurement, budgeting and reporting practices.

Drawing upon literature from different fields enables a deeper understanding of the changes in public sector accounting. Nevertheless, the intention is not to execute a systematic literature review but to provide an overview and resolve the scattered body of knowledge generated by previous contributions. The areas of risk management and auditing were not included and deserve further attention.

This paper discusses the need to continually redefine and reassess public sector accounting practices, by recognising the interdependencies between different actors, citizens and digital technologies.