1,721,126 research outputs found
When is Personalisation Considered a Form of Co-production? The Case of Personal Budgets Reform in English Social Care
No full textIn recent times, co-production has become an all-embracing term applied in different contexts and with several meanings. Broadly speaking, co-production can be considered any “regular, long-term relationships between professionalized service providers and service users” (Bovaird in Public Adm Rev 67:847, 2007). Osborne and Strokosch (Br J Manag 24:S31–S47, 2013) differentiated co-production into three categories: operational, strategy and service. Although some of these categories may overlap, the focus of the present chapter is on the operational model of co-production
The loopholes of algorithmic public services: an "intelligent" accountability research agenda
No full textPurpose 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
Public sector accounting and accountability: a public value(s) perspective
No full textPublic value is a well-established concept employed across various disciplines,
including public management, public administration, and public policy. In the context
of accounting, research on public value accounting has primarily concentrated
on its instrumental aspects – specifically, how to measure, control, report, and
manage public value. However, there have been relatively few efforts to advance
the theoretical foundations of public value accounting or to explore how adopting
a public value perspective might reshape the conceptualization and practice of
accounting in the public sector. The purpose of this article is to propose a conceptual
framework for understanding public sector accounting and accountability through
the lens of public value. In doing so, it seeks to provide a foundation for both future
academic inquiry and practical application. The study adopts an abductive research
approach. First, it conceptualizes the core elements of public value accounting by
drawing on relevant literature from accounting, public management, and public
administration. Second, it applies the proposed framework through a document
analysis of the Italian Ministry of University and Research. This paper contributes
to the theoretical development of public value accounting within public services,
aiming to stimulate further research and inform practice in this evolving field
Accountability e trasparenza nella PA: tra retorica e realtà
No full textA seguito dei recenti interventi normativi (D.lgs. 33/2013, d.lgs. 97/2016), i temi relativi all’accountability e alla trasparenza nelle pubbliche amministrazioni sono entrati pienamente nel dibattito scientifico, politico e pubblico.
Il presente contributo intende presentare un’analisi del significato e delle im-plicazioni operative dei concetti di trasparenza ed accountability. Nel fare que-sto si evidenzieranno le differenze ed i legami reciproci, così come gli effetti in-desiderati che possono generare nella gestione delle amministrazioni pubbliche
Mario Bracci e il suo archivio
No full textIl fascicolo 2 dell'annata 127 (2015) di "Studi senesi" raccoglie gli atti del seminario "Mario Bracci e il suo archivio" (Siena, Aula magna storica, 16 aprile 2015). Comprende saggi di S. Fruzzetti, S. Moscadelli, G. Cianferotti, F. Colao, E. Bindi, L. Nuti e i testi degli interventi nella tavola rotonda finale di M. Barni, G. Grottanelli de' Santi, R. Bracci, G. Catoni
NPM reforms and institutional characteristics in developing countries: The case of Moroccan municipalities
No full textPurpose: The purpose of this paper is to investigate the institutional factors affecting the reform of public sector in Morocco. In particular, this study focuses on the adoption path of one such reform, in which Moroccan municipalities had to adopt economic and development plans (EDPs). Design/methodology/approach: The paper’s methodology adopts a qualitative approach. In particular, the paper adopts a mix of primary and secondary sources to analyze the historical development of the EDP reform in the Moroccan context, and the institutional factors involved in the implementation process. It contributes to the existing literature in two ways: it defines a tentative model that combines two approaches (new and old institutional theories); and it contextualizes the proposed model in the Moroccan context by examining the institutional process of implementing the reforms. Findings: The reform that introduced EDPs in Morocco was the result of a collaboration between the Moroccan government and international donors. The introduction of EDPs was impeded by institutional features of Moroccan society. Therefore, the implementation of EDPs in Morocco did not change taken-for-granted ways of thinking, nor did it remove institutional restrictions and barriers. Municipalities were not affected by the modernizing effects of the reform. They are managed as traditional administrative structures, with very little capacity for organizational and management innovation. Originality/value: The paper contributes to the debate on the adequacy of new public management (NPM) in less developed countries (LDCs), and in particular with regards to the use of strategic plans in Moroccan municipalities. In doing so, the paper attempts to define a tentative framework that combines new institutional and old institutional theory. The framework proposed helps to explain how NPM in LDCs was diffused and how institutional characteristics could hamper or foster the implementation of NPM reform
Resilience capacities and management control systems in public sector organisations
No full textPurpose: Inspite of the attention resilience receives in relation to public policy and public management, very few studies have analysed the internal mechanics of public sector organisations to see what is producing their resilience. Considering management control systems (MCSs) as the drivers of organisational change, this paper aims to explore their role as determinants of resilience in the public sector. The paper attempts to open the black box of organisational functioning focusing on one complex component. Design/methodology/approach: This paper adopted a qualitative approach for this longitudinal case study. This paper used a mix of primary and secondary sources in terms of direct observation, semi-structured interviews and internal document analysis. This paper used a framework drawing on Barbera et al. (2017) and management control’s constraining and facilitating concepts to explore how anticipatory and coping capacities of resilience are supported and reinforced by MCSs. Findings: Findings suggest that MCSs support adaptive behaviour and assist decision-making by providing knowledge and ready-to-use answers to cope with external shocks. However, this is found in case of the adoption of facilitating MCSs, which empower managers and employees and are based on stewardship roles. In such a context, MCSs played an essential role in shaping anticipatory and coping capacities. At the same time, financial shocks fostered the investment in MCSs, cyclically strengthening or developing new anticipatory and coping capacities. Originality/value: To the best of the authors’ knowledge, this paper is one of the first attempting to identify how facilitating MCSs, as a driver of organisational change, can make an organisation more resilient. It shows how resilience capacities are generated and strengthened via MCSs
Sustainability, popular and integrated reporting in the public sector: a fad and fashion perspective
No full textThis paper provides a comparative analysis of different public accountability means used
in the public sector - namely sustainability reporting, popular financial reporting and integrated
reporting - in order to highlight their similarities and differences, and reflect on their development,
with specific reference to the Italian context. In particular, we speculate about the practical and
research implications of their emergence, through the lenses of accountability and managerial fad
and fashion literature. The main novelty of the paper is that it is one of the first studies providing a
comparative analysis of the three reporting tools debated both in practice and in research. We argue
about their diffusion patterns, the commonalities and differences, which suggests different stages
of evolution, different actors and forces at play. We provide some preliminary evidence on the risk
that accountability innovations may end up just in a fad and fashion uptake, creating inefficiencies
and not achieving the aims they are intended for. We also show how the available frameworks and
standards have more in common than not, and that there is a risk of creating only new labels, without
real innovation or improvement of public accountability
Risk allocation, transfer and management in public–private partnership and private finance initiatives: a systematic literature review
No full textPurpose: This paper examines risk and risk management in public–private partnership and private finance initiatives (PPP/PFI). Despite growing interest in PPP/PFI, there are knowledge gaps in the literature. The authors’ aim is to analyse these knowledge gaps and define emerging themes to guide future research agendas. Design/methodology/approach: The authors conduct a systematic literature review from 1990 to 2018 using the Scopus database. Findings: The authors define six emerging themes: risk definition and types of risks; value for money (VFM) and risk; risk sharing, allocation and transfer; financial risk; contractualisation and renegotiation of risk; and risk management and governance. They proposed a conceptualisation of potential development of PPP/PFI research through the three phases of risk management cycle, i.e. prospective, real time and retrospective. This paper revealed some new aspects that could help to analyse better risk and risk management in PPP/PFI to reach value for money (VFM) and to exploit the potential of PPP/PFI. Originality/value: Despite the increasing attention to PPP/PFI, further researches are required in relation to operational and post-operational risk studies, risk management and control, the role of trust. The authors’ analysis underlines the difficulties in how risk is perceived and how to ascertain VFM. In addition, the authors highlight how the increase of contract renegotiation is changing the provisions with reference to risk assignment creating market distortion. Risk should be managed as a cycle; PPP/PFI would benefit by engaging more with the risk management literature
Environmental management and regulation: pitfalls of environmental accounting?
No full textPurpose – The paper aims to identify and explicate the inconsistency between European and Italian accounting laws and regulations and sustainable investments and their accounting disclosure. It argues that these legal rules, currently governing corporate investment and financial accountability, prevent adequate corporate sustainability investment, accounting and disclosure.
Design/methodology/approach - The discussion is based on the support of the present management tools at the level of financial reporting.
Findings - Reporting for environmental issues of a firm is disclosed in the financial report. The evidence shows that the categories of costs in the financial report scheme create a few possibilities to distinguish the environmental costs. Those considerations limit the “internalization” of environmental externalities and they do not support the concept of a pro-active environmental system.
Originality/value - The information demonstrates the potential of accounting to make things visible and measurable and the willingness to take this opportunity to solve the urgency of the environmental problems. In doing so, the work contributes to the present debate on environmental management systems, through a detailed and in-depth analysis of the accounting loci for environmental issues
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