| 1. |
- Asadollahi, M. A., et al.
(författare)
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Enhancing sesquiterpene production in Saccharomyces cerevisiae through in silico driven metabolic engineering
- 2009
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Ingår i: Metabolic Engineering. - : Elsevier BV. - 1096-7176 .- 1096-7184. ; 11:6, s. 328-334
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Tidskriftsartikel (refereegranskat)abstract
- A genome-scale metabolic model was used to identify new target genes for enhanced biosynthesis of sesquiterpenes in the yeast Saccharomyces cerevisiae. The effect of gene deletions on the flux distributions in the metabolic model of S. cerevisiae was assessed using Opt Gene as the modeling framework and minimization of metabolic adjustments (MOMA) as objective function. Deletion of NADPH-dependent glutamate dehydrogenase encoded by GDH1 was identified as the best target gene for the improvement of sesquiterpene biosynthesis in yeast. Deletion of this gene enhances the available NADPH in the cytosol for other NADPH requiring enzymes, including HMG-CoA reductase. However, since disruption of GDH1 impairs the ammonia utilization, simultaneous over-expression of the NADH-dependent glutamate dehydrogenase en coded by GDH2 was also considered in this study. Deletion of GDH1 led to an approximately 85% increase in the final cubebol titer. However, deletion of this gene also caused a significant decrease in the maximum specific growth rate. Over-expression of GDH2 did not show a further effect on the final cubebol titer but this alteration significantly improved the growth rate compared to the GDH1 deleted strain. (C) 2009 Elsevier Inc. All rights reserved.
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| 2. |
- Aleksandrov, Evgenii, et al.
(författare)
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Rankings for smart city dialogue? : Opening up a critical scrutiny
- 2022
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Ingår i: Journal of Public Budgeting, Accounting and Financial Management. - : Emerald Group Publishing Ltd.. - 1096-3367 .- 1945-1814. ; 34:5, s. 622-643
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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.
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| 3. |
- Argento, Daniela, et al.
(författare)
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Constructing certainty through public budgeting : budgetary responses to the COVID-19 pandemic in Finland, Norway and Sweden
- 2020
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Ingår i: Journal of Public Budgeting, Accounting and Financial Management. - 1096-3367 .- 1945-1814. ; 32:5, s. 875-887
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThis paper provides a reflective comparison of the budgetary implications of the COVID-19 pandemic for three Nordic countries: Finland, Norway and Sweden.Design/methodology/approachBy drawing from the notion of ambiguity and constructions of certainty, this study analyzes the most relevant budgetary allocations and packages implemented by the governments of Finland, Norway and Sweden in response to the COVID-19 crisis using empirical documentary data.FindingsInfluenced by the need to save citizens' lives and protect the economy, the three countries have interpreted the COVID-19 threat in different ways. While Finland and Norway seem to be fighting a war against the virus, Sweden appears to view COVID-19 as an exceptionally difficult flu. These different perspectives are reflected in the strategies and budgetary responses implemented in the three countries.Originality/valueBy elaborating on the ambiguities of reality, causality and intentionality, this paper shows how the budgeting mindset aimed at creating certainties among citizens varies among the Nordic countries, which are generally assumed to be similar.
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| 4. |
- Argento, Daniela, et al.
(författare)
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Constructing certainty through public budgeting : budgetary responses to the COVID-19 pandemic in Finland, Norway and Sweden
- 2020
-
Ingår i: Journal of Public Budgeting, Accounting and Financial Management. - : Emerald Group Publishing Ltd.. - 1096-3367 .- 1945-1814. ; 32:5, s. 875-887
-
Tidskriftsartikel (refereegranskat)abstract
- Purpose This paper provides a reflective comparison of the budgetary implications of the COVID-19 pandemic for three Nordic countries: Finland, Norway and Sweden. Design/methodology/approach By drawing from the notion of ambiguity and constructions of certainty, this study analyzes the most relevant budgetary allocations and packages implemented by the governments of Finland, Norway and Sweden in response to the COVID-19 crisis using empirical documentary data. Findings Influenced by the need to save citizens' lives and protect the economy, the three countries have interpreted the COVID-19 threat in different ways. While Finland and Norway seem to be fighting a war against the virus, Sweden appears to view COVID-19 as an exceptionally difficult flu. These different perspectives are reflected in the strategies and budgetary responses implemented in the three countries. Originality/value By elaborating on the ambiguities of reality, causality and intentionality, this paper shows how the budgeting mindsetaimed at creating certainties among citizens varies among the Nordic countries, which are generally assumed to be similar.
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| 5. |
- Bisogno, Marco, et al.
(författare)
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Earnings management in public-sector organizations: a structured literature review
- 2022
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Ingår i: Journal of Public Budgeting, Accounting and Financial Management. - 1096-3367. ; 34:6, s. 1-25
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation. Design/methodology/approach – This study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature on earnings management in the public sector. In total, 78 articles were explored. Findings – The critical analysis of the literature shows that different but related streams of literature are emerging, focused on both a macro- and a micro-level perspective (mainly local governments and state-owned enterprises). Originality/value – This study is the first that offers a comprehensive review of the literature on the emerging topic of earnings management in the public-sector context. The structured literature review enables the identification of future directions for the literature in this field.
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| 6. |
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| 7. |
- Chow, Danny, et al.
(författare)
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The United Nations' (UN) decision to adopt international public sector accounting standards (IPSAS)
- 2019
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Ingår i: Journal of Public Budgeting, Accounting and Financial Management. - 1096-3367 .- 1945-1814. ; 31:2, s. 285-306
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThe objective of this study is to analyse and understand the UN System’s adoption of IPSAS from a legitimacy perspective.Design/methodology/approachA content analysis of publicly accessible documents from the UN System archives was conducted. The analysis was framed through the broader lens of legitimacy theory, drawing attention to the rationalities of decisions taken.FindingsThis study illustrated how the need for accounting reforms was rationalised throughout the UN System of organisations. Decision-making processes were reflective of political concerns and the accompanying need to continually demonstrate accountability. The discursive strategies observed associated the need to improve accountability with the adoption of globally recognised accounting systems. However, such logic assumed that existing accountability deficits were intrinsically linked to accounting failures, which overemphasises accounting’s role.Originality/valueThis study addresses a lacuna in empirical studies providing an understanding of the role of accounting reforms within international organisations such as the UN System.
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| 8. |
- Chow, Danny, et al.
(författare)
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The United Nations' (UN) decision to adopt international public sector accounting standards (IPSAS)
- 2019
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Ingår i: Journal of Public Budgeting, Accounting and Financial Management. - : Emerald Group Publishing Ltd.. - 1096-3367 .- 1945-1814. ; 31:2, s. 285-306
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Tidskriftsartikel (refereegranskat)abstract
- Purpose The objective of this study is to analyse and understand the UN System’s adoption of IPSAS from a legitimacy perspective. Design/methodology/approach A content analysis of publicly accessible documents from the UN System archives was conducted. The analysis was framed through the broader lens of legitimacy theory, drawing attention to the rationalities of decisions taken. Findings This study illustrated how the need for accounting reforms was rationalised throughout the UN System of organisations. Decision-making processes were reflective of political concerns and the accompanying need to continually demonstrate accountability. The discursive strategies observed associated the need to improve accountability with the adoption of globally recognised accounting systems. However, such logic assumed that existing accountability deficits were intrinsically linked to accounting failures, which overemphasises accounting’s role. Originality/value This study addresses a lacuna in empirical studies providing an understanding of the role of accounting reforms within international organisations such as the UN System.
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| 9. |
- Demirag, Istemi, et al.
(författare)
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Managing expectations with emotional accountability: making City Hospitals accountable during the COVID-19 pandemic in Turkey
- 2020
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Ingår i: Journal of Public Budgeting, Accounting and Financial Management. - 1096-3367. ; 32:5, s. 889-901
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Tidskriftsartikel (refereegranskat)abstract
- Purpose - This paper explores the role of the COVID-19 pandemic in the financial and parliamentary accountability mechanisms of public-private partnership (PPP) “City Hospitals” in Turkey. Diverse and changing accountability mechanisms are explored regarding budgetary, affordability and emotions during the COVID-19 pandemic. Design/methodology/approach - This is a case study of City Hospitals in Turkey. Empirical data are collected and analyzed qualitatively from publicly available government and related sources, Turkish National Audit reports (Sayistay), strategic healthcare investment plans, relevant laws, decrees and NGO reports and news articles. Findings - Existing accountability mechanisms for arranging and/or delivering value-for-money (VfM) in Turkish PPP hospitals are weak. This provided policy makers with more flexibility to manage expectations of its citizens in dealing with COVID-19 pandemic. Political decision makers, through PPPs, created political capital for themselves by engaging in emotional accountability at the expense of better financial and parliamentary accountability. Originality/value - This article contributes to the literature by articulating how roles of accountability change in crisis and introduces the concept of emotional accountability during a period of heavy infrastructure investments in City Hospitals in Turkey.
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| 10. |
- Donatella, Pierre
(författare)
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Determinants of mandatory disclosure compliance in Swedish municipalities
- 2020
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Ingår i: Journal of Public Budgeting, Accounting and Financial Management. - 1096-3367. ; 32:2, s. 247-265
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: The purpose of this article is to examine whether, and if so, to what extent, noncoercive isomorphism determines mandatory disclosure compliance at a later stage of an accounting reform. Design/methodology/approach: The analysis of compliance is based on data from 289 Swedish municipalities for 2016, which is nearly two decades after the initial legal reform in which mandatory requirements were imposed by the Swedish government in an effort to harmonize financial reporting practice. Following the standard approach in the literature, an unweighted compliance index was used as dependent variable. Proxies for municipal accounting networks and involvement in professional government accounting associations were used to explain individual municipalities' levels of compliance. Findings: Differences in individual municipalities' levels of compliance were strongly related to the financial reporting practice of other municipalities in their accounting network. These results suggest that normative and mimetic isomorphic pressure stemming from these local networks, where accounting departments continually meet and share experiences, is a very potent force. In contrast, isomorphic pressure stemming from involvement in activities offered by professional government accounting associations is generally not a potent force at this stage. Practical implications: In settings where municipal accounting networks exist, it may be effective to stimulate de facto harmonization by directing information, education and other efforts toward the professional environment in which these networks operate. Originality/value: Unlike prior literature, the data in this study are from a later stage of a public sector accounting reform.
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