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Article
Publication date: 29 December 2020

Hendrik Vollmer

This paper explores the role of accounting in ecological reconstitution and draws attention to the public value as a topic of strategic interest for developing it.

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Abstract

Purpose

This paper explores the role of accounting in ecological reconstitution and draws attention to the public value as a topic of strategic interest for developing it.

Design/methodology/approach

The process of ecological reconstitution described by Latour in the “Politics of Nature” is traced towards a distinct set of accounting practices. These accounting practices, designated here as full-tax accounting, offer indications of the changing shape and role of accounting in ecological renewal.

Findings

Full-tax accounting extends the planetary public towards the inclusion of nonhuman planetarians. It establishes matters of care in multimodal accounts and haunts constitutional processes with the spectre of exclusion. Starting with full-tax accounting, public-value accountants emerge as curators of matters of care.

Research limitations/implications

The association of accounting in ecological reconstitution with matters of care highlights the mediating and immersive effects of accounting practice, inviting accounting scholars to explore these effects more systematically.

Practical implications

Accountants need to reconsider their stewardship role in relation to the fundamental uncertainties implied in planetary public-value accounting, support the process of ecological reconstitution by associating themselves with matters of care and develop ethics of exclusion.

Social implications

Broad alliances among planetary accountants are needed to extend the terms of ecological reconstitution, to gain and preserve attunement to matters of care and defend these attunements, in the atmospheric politics of ecological renewal, against regressive tendencies.

Originality/value

In problematising public value, the paper draws attention to a convergence of interests among scholars in accounting, public sector research and the environmental humanities. It presents a case for planetary accounting in ecological reconstitution that calls for participation from across disciplines, professions, arts and environmental activism.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Available. Content available
Book part
Publication date: 8 August 2022

Alessandro Sancino

Abstract

Details

Public Value Co-Creation
Type: Book
ISBN: 978-1-80382-961-6

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Article
Publication date: 1 March 2015

Christine L. Rush and Nicholas C. Zingale

We argue that the proliferation of governance in the public sector has raised questions regarding individual constitutional rights. While some proclaim cost savings and…

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Abstract

We argue that the proliferation of governance in the public sector has raised questions regarding individual constitutional rights. While some proclaim cost savings and entrepreneurial solutions to vexing social ills, others suspect that these benefits donʼt outweigh the risk of diminished accountability and the loss of constitutional protection over public service production. We propose a new model to examine the relationships between direct government, governance, public value, and public law value. We apply this model to analyze two landmark Supreme Court cases and one contemporary federal appellate court case to explore the ongoing tension between the governance model and public service production. Our findings suggest that enforcible contract language and public-private entwinement can be used as tools to protect constitutional rights in the face of increasing pressure of governance approaches.

Details

International Journal of Organization Theory & Behavior, vol. 18 no. 1
Type: Research Article
ISSN: 1093-4537

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Article
Publication date: 1 September 2003

Mark H. Moore and Anthony A. Braga

Police performance measurement systems based on traditional indicators, such as arrest rates and response times, prevent police organizations from moving towards a strategy of…

6011

Abstract

Police performance measurement systems based on traditional indicators, such as arrest rates and response times, prevent police organizations from moving towards a strategy of community problem solving as there is no way to hold police departments externally accountable for addressing community concerns and no way to hold particular officers internally accountable for engaging community problem‐solving activities. In the absence of relevant measurement systems, police executives experience difficulty motivating their managers and line‐level officers to change their approach towards policing. A number of departments have made considerable progress in developing performance measurement systems that both address community concerns and drive their organizations towards a community problem‐solving strategy. This paper argues why police executives would want to measure performance, describes how measurement is important in driving organizational change, discusses what police departments should be measuring, and presents an exploratory qualitative analysis of the mechanisms at work in the New York Police Department’s Compstat and its application in six other police departments.

Details

Policing: An International Journal of Police Strategies & Management, vol. 26 no. 3
Type: Research Article
ISSN: 1363-951X

Keywords

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Book part
Publication date: 8 August 2022

Alessandro Sancino and Irene Schindele

This chapter provides a conceptual backdrop to the book describing the origins of public value theory and its evolution towards a multi-actor theory of public value co-creation…

Abstract

This chapter provides a conceptual backdrop to the book describing the origins of public value theory and its evolution towards a multi-actor theory of public value co-creation. It places the theory within the public governance paradigm which is characterized by a collaborative logic underpinning the pursuit of public value. The chapter defines cross-sectoral partnerships and network management as some of the key operational constructs to implement public value co-creation. It also focuses briefly on the role of collaborative innovation as the practices aimed at co-creating new products/services and/or solutions through collaboration. Finally, it discusses the role of public value co-creation in turbulent times.

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Article
Publication date: 1 March 2016

Timothy G. Hawkins, Cory Yoder and Michael J. Gravier

The fear of receiving a bid protest is said to affect acquisition strategies, yet it has not been empirically explored. Based on the Public Value Framework and interviews with…

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Abstract

The fear of receiving a bid protest is said to affect acquisition strategies, yet it has not been empirically explored. Based on the Public Value Framework and interviews with contracting personnel, this research tests a model of antecedents to and consequences of the fear of a protest. Survey data was obtained from a sample of 350 contracting personnel. The fear of protest is mitigated by having sufficient procurement lead time and by source selection experience, and increased by protest risk. Fear of protest increases compromised technical evaluations, added procurement lead time, and transaction costs, while it decreases contracting officer authority and is associated with source selection method inappropriateness. Compromised technical evaluations, in turn, decrease contractor performance while contracting officer authority increases contractor performance. Thus, findings suggest that, indeed, the tail is wagging the dog. The research concludes with several managerial implications, study limitations and future research directions.

Details

Journal of Public Procurement, vol. 16 no. 2
Type: Research Article
ISSN: 1535-0118

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Article
Publication date: 4 December 2019

Sylke Jaspers and Trui Steen

The temporary use of vacant spaces as a format to co-produce public services is becoming popular. Research addressing the question of whether the public outcomes created in…

596

Abstract

Purpose

The temporary use of vacant spaces as a format to co-produce public services is becoming popular. Research addressing the question of whether the public outcomes created in temporary co-production lead to sustainable results is lacking. The purpose of this paper is to explore the potential sustainability of public outcomes created through temporary co-production.

Design/methodology/approach

The paper builds on the literature on creating sustainable outcomes in policy making and on co-production to design a theoretical framework that captures the sustainable co-production of public outcomes. Attention is directed to problem solving and capacity building, and to addressing the needs of society today and being responsive to the needs of tomorrow. A study of 8 temporary initiatives set in a large city in Flanders and 35 in-depth interviews with public servants, project coordinators and citizen co-producers provide empirical data for this exploratory study of the creation of sustainable outcomes in temporary co-production.

Findings

The data indicate that lasting collaborations, institutionalized (flexible) processes and empowered citizens support the creation of sustainable results from temporary co-production.

Originality/value

The paper bridges the literature on policy capacity, the co-production of public services and value creation. By doing so, the paper sheds light on the temporary use of vacant spaces as a way to effectively create outcomes. In addition, the paper addresses the paradox of temporary co-production and the creation of lasting outcomes. Finally, the framework presented offers a tool for analysts and practitioners to take into account various conditions for co-production to create lasting effects.

Details

International Journal of Public Sector Management, vol. 33 no. 1
Type: Research Article
ISSN: 0951-3558

Keywords

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Article
Publication date: 26 April 2022

Faisal H. Issa and Ezekiel Peter Masanja

This study is about the Tanzania Ports Authority (TPA), a central institution in the country that has seen efforts towards improved performance in terms of cargo handled and…

272

Abstract

Purpose

This study is about the Tanzania Ports Authority (TPA), a central institution in the country that has seen efforts towards improved performance in terms of cargo handled and revenue generated from port operations. This study identifies the actions that were taken by public institutional leaders as a result of political leadership call for performance improvements and implications therefrom for sustainable performance. It attempts to engage with both change and public value theories to make sense of TPA efforts and implications as a result.

Design/methodology/approach

The study was conducted at TPA headquarters in Dar-es-Salaam and involved the management and other staff members. The study design was descriptive and exploratory. Data collection involved mostly the use of semi-structured questionnaires and review of documents.

Findings

The study reveals that the efforts to improve performance at the TPA indicate success in terms of cargo handled and revenue increases. Factors that support change and factors that impede change efforts were also identified making reference to Lewin's change theories and ADKAR (awareness, desire, knowledge, ability and reinforcement) model. The varied level of improved performance is attributed to the emphasis on change factors and the origin of change that do not give the human element the requisite concern. The quest for performance improvement in the public sector organization is also found wanting on the failure to place the requisite emphasis on public value creation both in processes set in motion and the desired outcomes. A more planned systematic change, championed or internalized within the organization by internal players, specifically TPA's management, is also proposed for a better and more consistent sustainable change in performance at TPA and possible in other public organizations.

Research limitations/implications

The study is about an organization within a change context that is driven by the top leadership of the country. There have been studies on TPA but not as a change process and not yet after 2015 when the country witnessed a very strong leadership. According to Kets de Vries (2016), powerful leadership in Africa has had little to show and a legacy to be lauded. Therefore, there might be some relevance to contribute to the reasons why most African leadership fails, if that is the case.

Practical implications

Performance can be achieved through change efforts that are driven by the country's top leadership when the context is right and support factors are present. What can be elusive is sustainable performance creating public value and that endures despite changes in the country's leadership, particularly when internal leadership of a public organization is not the change champion and is basically toeing a line, and the change process is not holistic. A more systemic approach to efforts to create strong organizations as opposed to strong individuals in leadership may be key to sustainable change in similar institutions in Tanzania and Africa.

Originality/value

The study is based on change management models that have gained long-term interest of both scholars and practitioners. It explores a performance-seeking initiative in a developing country's context that is driven by top country's political leadership. It is thus unique because the institutional leadership had to be in stride with national level changes that was centered on efforts to improve service delivery and to counter corruption and complacency in public institutions. It has also attempted to link change theories and public value creation in the quest for improved public performance.

Details

International Journal of Public Leadership, vol. 18 no. 4
Type: Research Article
ISSN: 2056-4929

Keywords

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Article
Publication date: 1 March 2010

Hans J. Hacker

While liberals agree that the best society is one that supports the equal exercise of personal liberty, there is little agreement among them on what policies best achieve this…

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Abstract

While liberals agree that the best society is one that supports the equal exercise of personal liberty, there is little agreement among them on what policies best achieve this end. Conflicts within liberalism over the place of socially derived goals vis-à-vis personal liberty and autonomy create tension and skew public discourse on policy alternatives. In this article, I characterize the debate among dominant strands of liberal ideology and consider the effort of Charles Taylor to resolve these tensions. Finding his resolution unsatisfying, I explore the alternative conception offered by American pragmatism. I argue that liberal theories fail because they fall prey to the problem of principles-they attempt to justify axiomatic thinking rather than perpetuate society and culture. Pragmatism provides a justification for liberal public discourse as the best mechanism for constructing, evaluating and revising policies that support cultural adaptation to social, economic and technological contingencies.

Details

International Journal of Organization Theory & Behavior, vol. 13 no. 1
Type: Research Article
ISSN: 1093-4537

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Case study
Publication date: 23 November 2020

Cynthia Schweer Rayner, Camilla Thorogood and Francois Bonnici

The learning outcomes are to understand the definition of public value and the strategic drivers behind public value creation, understand the nature of social innovation in the…

Abstract

Learning outcomes

The learning outcomes are to understand the definition of public value and the strategic drivers behind public value creation, understand the nature of social innovation in the public sector, identify the critical opportunities and challenges involved in sustaining innovation in the public sector and identify the role that non-profit organizations can play in supporting and sustaining social innovation.

Case overview/synopsis

This case puts participants in the shoes of a global health innovator’s leadership team as the organization approaches a funding crisis. The organization, VillageReach, is on a quest to expand across the public health system of Mozambique and experiences a funding dilemma. The case reveals the challenges of working with governments to achieve large-scale, systemic change. It explores the conundrum of using international donor funding to embed new practices in government service delivery. Ultimately, it asks participants to choose between the pursuit of new, small-scale innovative projects and the large-scale rollout of a national programme.

Complexity academic level

This teaching case is written for courses focused on social entrepreneurship, social innovation and social change. It can also be used in courses focused on non-profit management and public sector innovation. Specifically, the teaching case is suitable for two audiences: social enterprise and non-profit managers focused on strategy, development and operations (the case focuses on an enterprise that relies primarily on donor funding) and health-care managers and administrators. Generally, the case is suitable for undergraduates in their final year of study as well as graduate-level business and public administration courses, including MBA, MPH, MPA, EMBA and Executive Education courses.

Supplementary materials

Teaching Notes are available for educators only.

Subject code

CSS 3: Entrepreneurship.

Details

Emerald Emerging Markets Case Studies, vol. 10 no. 4
Type: Case Study
ISSN: 2045-0621

Keywords

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