<i>‘This essential book contains 35 authors from across the globe and provides a smorgasbord of coverage, addressing cross-cutting public accounting and governance issues by various topics. This Handbook testifies that hybridization in the public sector and its associated accounting and public governance issues are important to organizations and societies in the modern era.’</i>

- James Guthrie, Macquarie University, Australia,

<i>‘In the past decades, the number and types of hybrid organizations has increased strongly – and these organizations are here to stay! The hybridity of these organizations has had impact on all elements of public governance. Mixing efficiency driven modes with more attention for public value creation creates tensions for accountability, financial and other types of reporting, performance measurement and budgeting. This Handbook offers a welcome overview and discussion of these tensions, with examples from various countries, policy sectors, and government levels. It is a must read for scholars and students who are studying hybrid organizations.’</i>

- Sandra van Thiel, Erasmus University Rotterdam, the Netherlands,

Expertly navigating the complex relationships between accounting and the development of hybridized public governance, this erudite Handbook critically analyses the most pressing challenges and limitations currently facing accounting and public governance research. Comprehensively drawing intricate links between accounting, public governance and hybridization, it conceptualizes the role of accounting by looking at the current and prospective needs of hybridized public governance.Interdisciplinary in scope, this Handbook brings together contributions from an array of eminent scholars who explore key themes of accounting including performance measurement, accountability, budgeting and reporting. Different forms of public governance are examined and chapters uniquely scrutinize various aspects of accounting in different public governance settings, simultaneously engaging a perspective of hybridization. The Handbook also identifies a number of suggestions for future scholarly research thereby making a progressive and innovative contribution to this field of study.This indispensable Handbook will prove essential to scholars, researchers and students across the fields of accounting, public management, public finance, regulation and governance, public administration, and public policy. Practitioners within these fields will also find this to be an essential read.
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Contents: Preface xiv 1 Introduction to the Handbook of Accounting and Public Governance 1 Guiseppe Grossi and Jarmo Vakkuri PART I HYBRIDISED PUBLIC GOVERNANCE IN THEORY 2 Governance of hybrid networks in organisations and society 11 Jan-Erik Johanson and Jarmo Vakkuri 3 Hybridity in digital and algorithmic public governance 32 Tero Erkkilä 4 Accounting and participatory governance for public sector hybridity 47 Evgenii Aleksandrov PART II ACCOUNTABILITY IN HYBRIDISED PUBLIC GOVERNANCE: THEORY AND PRACTICE 5 Manifestations of hybrid accountability in horizontal network governance 68 Tomi Rajala, Petra Kokko, Harri Laihonen and Elias Pekkola 6 Addressing accountability challenges with theory of change: the case of a social partnership in Ukraine 95 Anatoli Bourmistrov, Veronika Vakulenko and Olga Iermolenko 7 Interactive accountability in the case of digital governance 116 Olga Trunova PART III BUDGETING IN HYBRIDISED PUBLIC GOVERNANCE: THEORY AND PRACTICE 8 The use of non-financial performance indicators in the budgeting process of hybrids 129 Tjerk Budding and Vera van Schie 9 Participatory budgeting in reshaping public budgeting: evidence from Finland, Poland, and the US 142 Lotta-Maria Sinervo, Pauliina Lehtonen, Katarzyna Radzik-Maruszak and Carol Ebdon 10 Digitalisation and citizen engagement: comparing participatory budgeting in Rome and Barcelona 163 Giorgia Mattei, Valentina Santolamazza and Martina Manzo PART IV PERFORMANCE MEASUREMENT IN HYBRIDISED PUBLIC GOVERNANCE: THEORY AND PRACTICE 11 Horizontal performance in the case of network governance: management by objectives and school performance 184 Åge Johnsen and Paul Brakstad Waters 12 Non-financial performance measurement in participatory governance: how to measure the different facets of hybridity? 203 Michele Andreaus, Akylai Anarbaeva and Caterina Pesci 13 The design and use of a digital PMS, and the emergence of gaming logic: the experience of the Italian Ministry of Culture 224 Deborah Agostino and Paola Riva PART V REPORTING IN HYBRIDISED PUBLIC GOVERNANCE: THEORY AND PRACTICE 14 Whole-of-government reporting and network governance 246 Danny Chow and Elaine Stewart 15 Linking popular reporting to citizen engagement: evidence and ideas from Italy 264 Luca Bartocci and Silvana Filomena Secinaro 16 Internet reporting and digital governance: evidence from multiple Italian municipalities 284 Silvana Filomena Secinaro, Valerio Brescia and Davide Calandra 17 Conclusions – accounting and hybridised public governance 303 Jarmo Vakkuri and Giuseppe Grossi Index 325
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Produktdetaljer

ISBN
9781800888449
Publisert
2024-02-23
Utgiver
Vendor
Edward Elgar Publishing Ltd
Høyde
244 mm
Bredde
169 mm
Aldersnivå
P, 06
Språk
Product language
Engelsk
Format
Product format
Innbundet
Antall sider
350

Biographical note

Edited by Giuseppe Grossi, Professor of Public Management and Accounting, School of Business, Kristianstad University, Sweden and Economic Analysis and Accounting Division, Nord University, Norway and Jarmo Vakkuri, Professor of Local Public Economics, Faculty of Management and Business, Tampere University, Finland and visiting Professor, Norwegian School of Economics, Norway