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Article
Publication date: 3 January 2023

Giuseppe Grossi, Ileana Steccolini, Pawan Adhikari, Judy Brown, Mark Christensen, Carolyn Cordery, Laurence Ferry, Philippe Lassou, Bruce McDonald III, Ringa Raudla, Mariafrancesca Sicilia and Eija Vinnari

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope…

8334

Abstract

Purpose

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

Design/methodology/approach

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

Findings

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Research limitations/implications

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

Originality/value

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Available. Content available
Book part
Publication date: 15 June 2022

Free Access. Free Access

Abstract

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Auditing Practices in Local Governments: An International Comparison
Type: Book
ISBN: 978-1-80117-085-7

Available. Content available
Article
Publication date: 8 February 2022

Reza Monem

1082

Abstract

Details

Accounting Research Journal, vol. 35 no. 1
Type: Research Article
ISSN: 1030-9616

Available. Content available
Article
Publication date: 2 August 2013

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Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 6
Type: Research Article
ISSN: 0951-3574

Available. Content available

Abstract

Details

Qualitative Research in Accounting & Management, vol. 22 no. 1
Type: Research Article
ISSN: 1176-6093

Available. Content available
Article
Publication date: 12 January 2022

Martin R.W. Hiebl

579

Abstract

Details

Journal of Accounting & Organizational Change, vol. 18 no. 1
Type: Research Article
ISSN: 1832-5912

Available. Content available
Book part
Publication date: 20 March 2023

Free Access. Free Access

Abstract

Details

Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence
Type: Book
ISBN: 978-1-80117-162-5

Available. Open Access. Open Access
Article
Publication date: 10 May 2019

Miranti Kartika Dewi, Melina Manochin and Ataur Belal

The purpose of this paper is to examine the role of volunteers and its impact on related accountability practices towards beneficiaries by a large humanitarian non-governmental…

6089

Abstract

Purpose

The purpose of this paper is to examine the role of volunteers and its impact on related accountability practices towards beneficiaries by a large humanitarian non-governmental organisation (NGO) in Indonesia.

Design/methodology/approach

The authors adopted a qualitative case study design. The empirical evidence comes from rich fieldwork carried out in an Indonesian NGO. The authors collected the evidence mainly via 46 interviews and five focus groups.

Findings

The authors found that the case NGO drew heavily on the social and cultural capitals of volunteers in the process of serving its beneficiaries, which, in turn, facilitated the enhancement of its accountability to the beneficiaries. The authors also found that volunteers play a bridging role to reduce the distance between NGOs and beneficiaries.

Research limitations/implications

For NGO managers, this study provides necessary empirical evidence on the positive role played by the volunteers in the development and operationalisation of accountability to the beneficiaries. In the authors’ case, beneficiary accountability is enhanced by the social conduct and practices performed by the NGO’s numerous volunteers. Beneficiary accountability is of significant concern to the policy makers too. This study shows that volunteers and NGO can work in a reciprocal relationship where social and cultural capital can be mobilised to each other’s advantage. To facilitate beneficiary accountability, NGOs can draw on the socio-cultural capitals held by the volunteers who appear to share the same norms and expectations with the beneficiaries. This process can also lead to the building of social and cultural capital by the volunteers themselves as they achieve great satisfaction and gain valuable experience in this process that could lead to greater satisfaction in their spiritual and material lives.

Originality/value

The authors extend the previous literature on beneficiary accountability by highlighting the under-researched role of volunteers in such accountability practices. In this paper, the authors first discuss the facilitating role of volunteers in enhancing NGOs’ accountability towards beneficiaries. Then, this is illustrated empirically. In addition, the authors argue that although Bourdieusian concepts like field and capital have been widely used in the analysis of various organisational practices the concept of habitus received limited attention particularly from the context of developing countries. The authors undertake an examination of the habitus of volunteers in the Indonesian case organisation and explore their linkages with the field and associated capitals.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Open Access. Open Access
Article
Publication date: 30 April 2019

Florian Gebreiter and Nunung Nurul Hidayah

The purpose of this paper is to examine conflicting institutional demands on individual frontline employees in hybrid public sector organisations. Specifically, it examines the…

6470

Abstract

Purpose

The purpose of this paper is to examine conflicting institutional demands on individual frontline employees in hybrid public sector organisations. Specifically, it examines the competing accountability pressures professional and commercial logics exerted on academics at a business school, how individual lecturers responded to such pressures, and what drove these responses.

Design/methodology/approach

The paper draws on a case study of an English business school and is informed by the literatures on institutional logics and hybrid organisations.

Findings

The paper shows that the co-existence of professional and commercial logics at the case organisation exerted competing accountability pressures on lecturers. It moreover shows that sometimes deliberately and purposefully, sometimes ad hoc or even coincidentally, lecturers drew on a wide range of responses to these conflicting pressures, including compliance, defiance, combination and compartmentalisation.

Originality/value

The paper sheds light on individual level responses to competing institutional logics and associated accountability pressures, as well as on their drivers. It also highlights the drawbacks of user, customer or citizen accountability mechanisms, showing that a strong emphasis on them in knowledge-intensive public organisations can have severe dysfunctional effects.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

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