Enrico Bracci, Luca Papi, Michele Bigoni, Enrico Deidda Gagliardo and Hans-Jürgen Bruns
The purpose of this paper is to investigate the role and impact of accounting within the fragmented field of public value theory literature.
Abstract
Purpose
The purpose of this paper is to investigate the role and impact of accounting within the fragmented field of public value theory literature.
Design/methodology/approach
The work develops a structured literature review (SLR) and seeks to shed light on the state of public value research, with particular emphasis on the role of accounting scholarship.
Findings
The lack of empirical research and the limited number of accounting papers reveal how accounting scholars need to achieve a deeper understanding of the public value conceptualization, creation and measurement process.
Originality/value
The paper develops the first wide-ranging SLR on public value accounting. It is a starting point to develop new research avenues, both in the fields of accountability/external reporting, and management accounting and performance management.
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Hans-Jürgen Bruns, Mark Christensen and Alan Pilkington
The article's aim is to refine prospects for theorising in public sector accounting (PSA) research in order to capture the methodological benefits promised by its…
Abstract
Purpose
The article's aim is to refine prospects for theorising in public sector accounting (PSA) research in order to capture the methodological benefits promised by its multi-disciplinarity.
Design/methodology/approach
The study primarily employs a bibliometric analysis of research outputs invoking New Public Management (NPM). Applying a content analysis to Hood (1991), as the most cited NPM source, bibliographic methods and citation/co-citation analysis for the period 1991 to 2018 are mobilised to identify the disciplinary evolution of the NPM knowledge base from a structural and longitudinal perspective.
Findings
The analysis exhibits disciplinary branching of NPM over time and its imprints on post-1990 PSA research. Given the discourse about origins of NPM-based accounting research, there are research domains behind the obvious that indicate disciplinary fragmentations. For instance, novelty of PSA research is found in public value accounting, continuity is evidenced by transcending contextual antecedents. Interestingly, these domains are loosely coupled. Exploring the role of disciplinary imprints designates prospects for post-NPM PSA research that acknowledges multi-disciplinarity and branching in order to deploy insularity as a building block for its inquiries.
Research limitations/implications
Criteria for assessing the limitations and credibility of an explorative inquiry are used, especially on how the proposal to develop cumulative knowledge from post-1990 PSA research can be further developed.
Practical implications
A matrix suggesting a method of ordering disciplinary references enables positioning of research inquiries within PSA research.
Originality/value
By extending common taxonomies of PSA intellectual heritages, the study proposes the ‘inquiry-heritage’ matrix as a typology that displays patterns of theorisation for positioning an inquiry within PSA disciplinary groundings.
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Public sector accounting (PSA) education has recently become the focus of scholars and practitioners alike. The article aims to reflect on PSA education from a practitioner’s…
Abstract
Purpose
Public sector accounting (PSA) education has recently become the focus of scholars and practitioners alike. The article aims to reflect on PSA education from a practitioner’s perspective. Based on the author's experiences with accounting change projects in the public sector and teaching PSA education at different higher education institutions (HEIs) and levels, possible implications are derived for PSA education.
Design/methodology/approach
The article represents a viewpoint by a practitioner. Examples of selected practical PSA issues are used to derive implications for PSA education.
Findings
The author suggests that it is likely time to rethink the design of PSA education in higher education. The growing complexities of PSA as well as its interdisciplinarity make it necessary that a full study programme at master level is needed to cover the requirements in practice and prepare graduates for the challenges lying ahead.
Practical implications
The author finds that there is a possible gap in PSA education. Study programmes on PSA/PFM at master level are needed to cover the requirements in practice and prepare graduates for the challenges lying ahead.
Originality/value
The author contributes to the growing body of literature on PSA education by offering a practitioner’s perspective on the issue.
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Governments are increasingly turning to artificial intelligence (AI) algorithmic systems to increase efficiency and effectiveness of public service delivery. While the diffusion…
Abstract
Purpose
Governments are increasingly turning to artificial intelligence (AI) algorithmic systems to increase efficiency and effectiveness of public service delivery. While the diffusion of AI offers several desirable benefits, caution and attention should be posed to the accountability of AI algorithm decision-making systems in the public sector. The purpose of this paper is to establish the main challenges that an AI algorithm might bring about to public service accountability. In doing so, the paper also delineates future avenues of investigation for scholars.
Design/methodology/approach
This paper builds on previous literature and anecdotal cases of AI applications in public services, drawing on streams of literature from accounting, public administration and information technology ethics.
Findings
Based on previous literature, the paper highlights the accountability gaps that AI can bring about and the possible countermeasures. The introduction of AI algorithms in public services modifies the chain of responsibility. This distributed responsibility requires an accountability governance, together with technical solutions, to meet multiple accountabilities and close the accountability gaps. The paper also delineates a research agenda for accounting scholars to make accountability more “intelligent”.
Originality/value
The findings of the paper shed new light and perspective on how public service accountability in AI should be considered and addressed. The results developed in this paper will stimulate scholars to explore, also from an interdisciplinary perspective, the issues public service organizations are facing to make AI algorithms accountable.
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Hassan A.G. Ouda and Ralf Klischewski
How do cognitive aspects influence the use/non-use of accounting information by the politicians? The purpose of this paper is to conceptualize and theorize the readiness to use…
Abstract
Purpose
How do cognitive aspects influence the use/non-use of accounting information by the politicians? The purpose of this paper is to conceptualize and theorize the readiness to use and the actual use of accounting information in relation to the human and social agency involved.
Design/methodology/approach
Applying cognitive fit theory and social cognitive theory, the authors explain how cognition of accounting information producers and users relates to their tasks and their environment. Analyzing cognitive matching, the authors develop accounting information usefulness as a function of the cognitive match between the accounting information producers and users.
Findings
The theoretical findings posit that cognitive fit increases with the degree of matching between the cognition of accounting information producers and the cognition of accounting information users. The theory proposes that enriching and matching the various cognitive factors lead to formation of more aligned mental representations to govern the processes of accounting information production and use as a prerequisite for the accounting information usefulness.
Research limitations/implications
By theorizing human cognition, behavior and learning, the authors seek to contribute to the explanation and prediction of accounting information use. Future research needs to empirically validate and/or further develop the propositions.
Practical implications
Practically, the conceptualization can be used to align individual and collective learning on both sides and to introduce information use audit as an instrument for supporting collective learning.
Originality/value
The theory of accounting information usefulness is the first attempt in public sector accounting literature to explain the relation of production and consumption of accounting information in relation to the cognition of the actors involved.