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| 2. |
- Bracci, Enrico, et al.
(författare)
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Pricing and charging mechanism in public policy and public services: Past, present, and future perspectives and dilemmas
- 2023
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Ingår i: Global Warning: Debating International Developments in New Public Financial Management after 25 years, May 30-31, 2023, Nord University, Bodø. - Bodø, Norway : Nord University Business School.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This paper is aimed at discussing the development of commercially minded, market-oriented management systems and structures to deal with the pricing and provision of public services, with emphasis on cash management, contracting-out arrangements and internal and external charging/pricing mechanisms.
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| 3. |
- Kastberg Weichselberger, Gustaf, 1976, et al.
(författare)
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Hybridization, purification and re-hybridization: A study of shifting registers of value
- 2023
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Ingår i: The British Accounting Review. - : Elsevier BV. - 0890-8389 .- 1095-8347.
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Tidskriftsartikel (refereegranskat)abstract
- The aim of this paper is to add to the discussion on hybrids and valuing. We argue that more dynamic theorising is needed to understand hybridity. The aim is thus to further the discussion and to nuance the theorisation of hybrids and values by focusing on their emergence and shifts. The study is qualitative, and the empirical base is the handling of the pandemic in a Swedish county council and a municipality. The research question is: How and why did values emerge and shift in the handling of the COVID-19 pandemic? Our first contribution is the development of concepts whereby we centre hybridisation, purification, and re-hybridisation, as well as the concepts of first- and second-order dissonance. The second contribution is the enhancement of our understanding of the dynamics of hybrids. Our theorising adds to studies indicating the risk of hybrid settings collapsing and then reverting to pure states because of what we call second-order dissonance. Pure states, however, are always at risk of first-order dissonance and of exploding into hybrid states. Our observations advance research into both valuing and accounting, which tends to focus on specific established values, or on how accounting for a value emerges.
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| 4. |
- Reichborn-Kjennerud, Kristin, et al.
(författare)
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Sais work against corruption in Scandinavian, South-European and African countries : An institutional analysis
- 2019
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Ingår i: The British Accounting Review. - : Elsevier BV. - 0890-8389 .- 1095-8347. ; 51:5
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Tidskriftsartikel (refereegranskat)abstract
- International pressures on Supreme Audit Institutions (SAls) to fight corruption are increasing. Nevertheless, SAls lack a clear mandate and may appear ineffective in their anticorruption work. Using an institutional approach, this paper compares the cases of seven SAls from Scandinavian, South-European and African countries to better understand how these institutions perceive their role in fighting corruption. Our article demonstrates that the way SAls organize their work cannot simply be explained by the countries' level of corruption. Rather, efforts to fight corruption reflect the ways in which coercive, mimetic and normative pressures interact with institutional logics to guide the SAls' work. We conclude that the influence of INTOSAI still appears to be limited, and it needs increased institutional recognition if it is to be effective in harmonizing SAls' work worldwide to fight corruption.
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- Tekin Bilbil, Ebru, et al.
(författare)
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Exploring publicness as social practice: An analysis on social support within an emerging economy
- 2023
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Ingår i: Financial Accountability and Management. - 0267-4424 .- 1468-0408.
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Tidskriftsartikel (refereegranskat)abstract
- By utilizing the concepts of field, habitus and capital inherited from Bourdieu, this study explores publicness as a social practice. In doing this, the paper problematizes publicness concerning accountability and public value and empirically explores the organization of social support delivery in Istanbul. We posit our research question: in what manners does publicness open up a space for collaboration and convergence in relation to accountability? The data gathering and analysis follow a qualitative methodology. We found different forms of publicness under three different conditionalities: (1) Publicness as political authority based on hierarchization and centralization; (2) Publicness as competing positions produced by diverse actors and their diverse positions taken beyond hierarchical relations; (3) Publicness as social inclusion and diversity that is all-embracing by employing more inclusive practices. Publicness relationally unfolds public value with and among formal rules, voluntary practices and networks. By delving into constitutive elements of practice -symbolic capital and habitus- engaging in the field struggles of redefining and owning publicness, the paper goes beyond the conventional dichotomy of normative versus empirical conceptualizations of publicness, and instead differentiates between distinct forms of publicness in different conditionalities and contributes to the literature by bridging publicness and accountability habitus.
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