| 1. |
- Budding, Tjerk, et al.
(författare)
-
Public sector budgeting
- 2015
-
Ingår i: Public sector accounting. - Abingdon, Oxon : Routledge. ; , s. 122-144
-
Bokkapitel (övrigt vetenskapligt/konstnärligt)
|
|
| 2. |
|
|
| 3. |
- Adhikari, Pawan, et al.
(författare)
-
Unintended consequences in implementing public sector accounting reforms in emerging economies : evidence from Egypt, Nepal and Sri Lanka
- 2024
-
Ingår i: International Review of Administrative Sciences. - : SAGE Publications Ltd. - 0020-8523 .- 1461-7226. ; 87:4, s. 870-887
-
Tidskriftsartikel (refereegranskat)abstract
- This study investigates the implementation of public sector accounting reforms in Egypt, Nepal and Sri Lanka. Data for the article are derived through document analysis and semi-structured interviews with public administrators, government accountants and members of professional accountancy bodies. The article brings out the factors that have either individually or collectively stifled the diffusion trajectory of public sector accounting reforms in Egypt, Nepal and Sri Lanka at the implementation phase, including the bundling process, pro-innovation biases, informal and interpersonal networks, a boundary-spanning process, organisational communication, power disparity, and dominance. As a result, public sector accounting reforms have resulted in resistance, internal conflicts and unintended consequences, including the fabrication of results, in all three countries without any evidence of yielding better results for public sector governance and accountability. Points for practitioners Public sector accounting practitioners should realise the importance of considering the specific contexts of emerging economies, including the power structures, communication channels, informal networks and communication flows, prior to the diffusion of reforms. When such contextual elements are de-emphasised, reforms would tend to encounter delay and resistance, ongoing reforms in Egypt, Nepal and Sri Lanka serving as examples. Also, instead of delegating power to professional accountants and expert groups, they can be employed as boundary spanners to facilitate communication with government accountants about the technical complexities of public sector accounting reforms. This may help establish an efficient communication network and strengthen interpersonal and informal networks, enabling reforms to pass through the diffusion trajectory without being stifled at the implementation phase.
|
|
| 4. |
- Aleksandrov, E, et al.
(författare)
-
Emerging streams of institutional theory in accounting research : current status and future directions
- 2018
-
Konferensbidrag (refereegranskat)abstract
- This paper aims to reflect upon the emerging streams of institutional theory, their application and influence on the accounting research of the last decade. Specifically, the paper’s ambition is to review and understand the role of institutional logics (IL), institutional entrepreneurship (IE) and institutional work (IW) in accounting research. These streams of institutional theory become increasingly valuable in accounting research for their explanatory capacities. At the same time, but their application, especially in a combined form, can also raise criticalities within theoretical pluralism agenda. We compile a structured literature review of articles published in scientific journals in the accounting field (levels 4 and 3 in ABS list). We examine the way how current accounting literature utilizes the selected institutional streams of accounting theory, how the theories or their combination (if any) are justified and used in a flow of argument for the understanding of accounting practice.
|
|
| 5. |
- Aleksandrov, Evgenii, et al.
(författare)
-
Participatory budgeting as a form of dialogic accounting in Russia : actors' institutional work and reflexivity trap
- 2018
-
Ingår i: Accounting, Auditing and Accountability Journal. - : Emerald Group Publishing Ltd.. - 0951-3574. ; 31:4, s. 1098-1123
-
Tidskriftsartikel (refereegranskat)abstract
- Purpose The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice. Design/methodology/approach This is a qualitative case study of PB development for the period 2013-2016 in one Russian municipality. Based on triangulation of in-depth semi-structured interviews, documentary analysis, videotape data and netnographic observation, the authors employ ideas of dialogic accounting and institutional work. Findings The study shows that the PB experiment, which began with dialogic rhetoric, in reality, had very limited dialogic effects. However, the authors also observed that the PB dynamics over time made the practice neither inherently monologic nor dialogic. The authors explained such transformations by the way in which the individual reflexivity of actors altered when carrying out institutional work. Curiosity reflexivity was the most essential, triggering different patterns of institutional work to set up the PB experiment. However, further, the authors demonstrated that, over the course of the experiment's development, the institutional work was trapped by various actors' individual reflexivity forms and in this way limited PB's dialogic potential. Originality/value The study shows the importance of understanding and managing individuals' reflexivity, as it shapes the institutional work performed by different actors and, therefore, influences the direction of both the design and materialization of dialogic accounting experiments such as PB. In a broader sense, this also influences the way in which democratic governance is developed, losing democratization potential.
|
|
| 6. |
- Aleksandrov, Evgenii, et al.
(författare)
-
Performance budgeting and institutional work as a ‘creative distraction' of accountability relations in a municipality
- 2019
-
Konferensbidrag (refereegranskat)abstract
- Purpose – The paper explores how the implementation of performance budgeting unfolds public managers’ attention and responses to competing accountability demands over time. Design/methodology/approach – This is a longitudinal study of one Russian municipality’s implementation of PB under central government pressures during 2013–2017. Using triangulation of 25interviews, documentary analysis and field observations, we employed institutional logics to guide the study. Findings – The paper demonstrates the dynamic properties of PB construction under competing accountability demands via the “creative distraction” metaphor. PB was a “distraction” mechanism, which, on one hand, strengthened external accountability, while, on the other, distracting the municipality from internal municipal demands. Nevertheless, this “distraction” was also “creative,” as it produced proactive responses to competing accountability demands and creative effects over time. Specifically, PB also led to elements of creative PB negotiations between departments when managers started cooperating with redirecting the irrelevant constraints of performance information in budgeting into necessary manipulations for municipal survival. The demonstrated “creative distraction” is explained by the changing institutional logics of public managers supplemented by a set of individual factors. Originality/value – The paper responds to the recent calls to study PB practice under several accountability demands over time. In this regard, we show the value of public managers’ existing institutional logics as they shape PB’s capacity to balance competing accountability demands. As we revealed, this capacity can be limited, due to possible misalignment between managers’ attention toward “what to give an account for” during budget formation (input orientation driven by OPA logic) and “what is demanded” with the introduction of PB (output orientation driven by NPM logic). Yet, the elements of proactive managerial responses are still evident over time, explained by a set of individual factors within the presented case, namely: learning NPM logic, strengthened informal relationships and a common saturation point reflected by managers.
|
|
| 7. |
- Aleksandrov, Evgenii, et al.
(författare)
-
Rankings for smart city dialogue? : Opening up a critical scrutiny
- 2022
-
Ingår i: Journal of Public Budgeting, Accounting and Financial Management. - : Emerald Group Publishing Ltd.. - 1096-3367 .- 1945-1814. ; 34:5, s. 622-643
-
Tidskriftsartikel (refereegranskat)abstract
- Purpose: This paper aims to explore whether and how contemporary rankings reflect the dialogic development of smart cities. Design/methodology/approach: This paper is based on the synthesis of smart city (SC), rankings and dialogic accounting literature. It first analyses ranking documents and related methodologies and measures and then reflects on four SC rankings, taking a critical stand on whether they provide space for the polyphonic development of smart cities. Findings: This study argues that rankings do not include divergent perspectives and visions of smart cities, trapping cities in a mirage of multiple voices and bringing about a lack of urban stakeholder engagement. In other words, there is a gap between the democratic demands on smart cities and what rankings provide to governments when it comes to dialogue. As such, rankings in their existing traditional and technocratic form do not serve the dynamic and complex nature of the SC agenda. This, in turn, raises the threat that rankings create a particular notion of smartness across urban development with no possibility of questioning it. Originality/value: The paper responds to recent calls to critically examine the concept of the SC and the role that accounting has played in its development. This study brings new insights regarding the value of dialogic accounting in shaping a contemporary understanding of rankings and their criticalities in the SC agenda.
|
|
| 8. |
- Alexius, Susanna, 1976-, et al.
(författare)
-
Decoupling in the age of market-embedded morality : responsible gambling in a hybrid organization
- 2018
-
Ingår i: Journal of Management and Governance. - : Springer Science and Business Media LLC. - 1385-3457 .- 1572-963X. ; 22:2, s. 285-313
-
Tidskriftsartikel (refereegranskat)abstract
- This paper contributes to the understanding of hybrid organizations by refining the concept of decoupling as a strategic response to conflicting objectives and institutional expectations (Meyer and Rowan in Am J Soc 83:340–363, 1977). In today’s popular responsibility discourse one notes a hopeful “win–win” ideal that invites attempts, by companies in particular, to realize and balance conflicting values and to strive to fulfil both profit objectives and responsibility objectives. Although institutional theory has long acknowledged the strategic response of decoupling in organizational contexts, the potential of exploring and refining how this concept may be used to analyse strategic responses in the contemporary era of market-embedded morality has yet to be explored (Shamir in Econ Soc 37:1–19, 2008). There are good reasons to do so as the present-day discourse on the relation between the economy and morality offers a new set of options and challenges for legitimately responding to institutional demands. This paper draws on an explanatory, rich ethnographic and longitudinal case study of a Swedish fully state-owned company operating in the post 1990s gambling market. We suggest that contemporary hybrid organizations positioned at the crossroads of bureaucratic and market schemes of organizing, may find themselves in a particularly tight spot and seek legitimacy by decoupling—not only by adopting certain legitimizing structures, but also and increasingly with reference to market-embedded morality, a commoditizing of responsibility in their contested market setting. Based on the case findings, we suggest a distinction between organization-based decoupling and market-based decoupling and propose that market-based decoupling may be attractive to hybrid organizations owing to it being less sensitive to scrutiny and accountability claims. But at the same time, our findings indicate that market-based decoupling poses a risk to hybrid organizations, as it does not offer the same degree of legitimacy with key stakeholders/the general public as organization-based decoupling does.
|
|
| 9. |
|
|
| 10. |
- Almqvist, Roland, et al.
(författare)
-
Public sector governance and accountability
- 2013
-
Ingår i: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 24:7-8, s. 479-487
-
Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
|
|
