| 1. |
- Bracci, Enrico, et al.
(författare)
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Markets in absence of pricing and qualification mechanisms: past, present, and future warnings
- 2024
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Ingår i: Journal of Public Budgeting, Accounting and Financial Management. - 1096-3367.
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: This essay focuses on an argument that challenges the notion of market reform as a desirable idea. It examines how market requirements, accounting practices, political intervention and organizational conditions interact and create conflicts in the implementation of market reform. In our case study, we aim to elucidate the detrimental effects of expanding pricing mechanisms into areas typically untouched. Design/methodology/approach: The essay adopts a critical perspective toward the marketization in the public sector organizations based on the authors' previous studies and observations of the reforms in Swedish schools over the last 30 years. The case is conceptualized within Callon’s framework of the sociology of worth. Findings: The paper provides an example of market dynamics introduced without the presence of pricing and qualification mechanisms, resulting in a trial-and-error situation. In this context, we document and problematize a trend toward marketization that has had negative consequences for Swedish schools. In doing so, the paper shows how market requirements, accounting practices, political interventions and organizational conditions interact and create conflicts during the implementation of market reforms. The case shows the emergence of a new economic entity and its underlying rationale, the quantification/pricing mechanism, with a special emphasis on the role of accounting and the repercussions on subjectivities as values shift. Originality/value: This paper follows up on the New Public Financial Management (NPFM) global warning debate on the emergence of pricing/charging mechanisms in public services. It provides a critical overview of the diffusion and relevance of accounting evaluation processes to sustain continuous reforms, despite claimed criticisms, limitations and (un)intended consequences. The paper also provides some reflections on new avenues for further research and some possible ways out for accounting studies.
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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. |
- Demirag, Istemi, et al.
(författare)
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In search of accountability: Interconnectivity for health, economy, and democracy during the COVID-19 pandemic in Turkey
- 2021
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Ingår i: International Research Society for Public Management Annual Conference 2021. - Virtual.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This study is chiefly concerned with identifying and understanding how diverse accountability mechanisms can support or hinder government policies to cope with crisis and unexpected events. Drawing on Foucauldian concept of governmentality and Koppel’s concept “Multiple Accountability Disorder”, this study aims to explain how health, economics and democratic issues unfold and shape the citizens expectations in different ways and in turn how this affect governments’ policies in dealing with COVID-19 pandemic. The overarching research question which we address here is; “How did the Turkish Government attempt to find a balance between restrictions, prohibitions, and rights (democracy domain) while maintaining viable economic conditions for businesses and at the same time dealing with the rapid spreading of the pandemic?” In order to address this question, we explore the governance of COVID-19 pandemic in these three domains which are constructed to contest with each other with different and contrasting expectancies. This is an important research question not only because, to the best knowledge of the authors, prior studies have not addressed these three concepts together, but also theoretically it helps to understand the chameleon and conflicting nature of accountability in crisis situation. Empirical case presented in this paper is the government policies on lock-down and other restrictions to control the spread of COVID-19 global pandemic in Turkey. Data is collected from the publicly available documents including presidency briefs, parliamentary and ministerial press releases, central bank reports, strategic healthcare investment plans, relevant laws, decrees and NGO reports and news articles. The collected data has been analyzed by the constructed nodes with the NVivo software. The findings suggest that while the government is responsible to balance among these three domains, it faces challenges of meeting different expectations of various stakeholders resulting in the construction of a contextual space in which the reproduction of governable citizens is possible. The findings suggest that the governance of COVID-19 pandemic has brought about meeting multiple accountabilities which can support and/or contest each other and that the accountability may not be fully discharged. In this respect, the study contributes to the accountability literature by extending discussion on the role of crisis situations on constructing multiple, supporting and/or contesting accountabilities.
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| 4. |
- 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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| 5. |
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| 6. |
- Firtin, Cemil Eren, et al.
(författare)
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Ac/counting for the pandemic: The emergence of contesting accountings in the handling of COVID-19 pandemic in Turkey
- 2021
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Ingår i: Comparative International Governmental Accounting Research (CIGAR) Network Conference 2021.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This study is about the emergence of multiple and antinomic accountings in a crisis. In specific, it focuses on the management of COVID-19 pandemic in Turkey. With an Actor Network Theory (ANT) outlook, the study depicts these efforts an ac/counting process with different calculations which narrate and reconstruct the pandemic in different directions. While this complexity is as a challenge to tackle with the pandemic, on the other hand, it also provides a political space for the public sector organizations to narrate and reconstruct the crisis in a “manageable” way. The empirical data is collected qualitatively from secondary resources from public institutions, including official websites of public institutions, open access interviews with Scientific Board members, newspapers, and the official posts of state representatives (both individuals and institutions) on social media. For the analysis, the data was categorized into four aspects, health, economy, finance and mobility restrictions via NVivo codes. The analysis shows that managing the pandemic has involved the multiplicity of actors, interests, and therefore faced an intense complexity in terms of policies, interventions, measures and calculations. In the construction of COVID-19 accounts, both reductions and manipulations were the case. Depending on the intressements of actors, pandemic is interpreted differently which have brought about contesting calculations. The paper sheds light on the accounting practice in a crisis situation in which there is high complexity and contestations and draws its conclusions on the emergence of accounting within a hybrid context in multiple, contesting, and antinomic forms.
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| 7. |
- Firtin, Cemil Eren, et al.
(författare)
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Accounting, crises, and visualisations: A case study of Needs Map
- 2023
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Ingår i: International Research Society for Public Management (IRSPM). - Corvinus University of Budapest.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This study is about the role of accounting visualisations in responding to crises, in general; and disaster resilience, in particular. Even if these response efforts are complex, their common goal is to achieve monitoring and mitigating the crises. In this paper, we are interested in the construction of the visualisations through the example of mapping and consequently the roles of these representations in responding the crises. Theoretically, the study departs from an Actor-Network-Theory perspective, and we conceptualize the mapping of disasters (i.e., earthquakes, floods, forest fires) in relation to amplifications and reductions made on such organisation. Empirically, this is a case of “Needs Map” in responding to and sustaining resilience in these suffered areas. Needs Map is a voluntary online platform with more than 100,000 users in Turkey. It has the aim to promote solidarity culture by making matches between the people who need (non-monetary) help and those people who can provide help. The kinds of help range from veterinary services to school materials and even volunteers for a social project. By the year 2022, the Needs Map has received 15 million visitors, matched 9.88 million needs which is equivalent to US$ 49 million. The platform includes team workers and developers, volunteers in the field, as well as collaborates with universities and local governments for specific projects. There are two modules focusing on specifically disaster management and local business development, namely Disaster Map and Social Marketplace. Methodologically, the paper is a case study and data have been collected qualitatively from 20 interviews with team workers, voluntary workers, cartographers, and managers working in Needs Map. Additional interviews were made with public professionals in ministries and local government administration in the affected areas. Complementary data have been collected from documents gathered from the official reports of public organisations and websites of the voluntary organisation. We found that the efforts of visualisations bring about 1) an organisation for the coordination of interest between silenced stakeholders, 2) the direction of (public) attention to the actors enrolled in the crisis response, and 3) voicing the suffered for socio-economic development. This paper contributes to the literature on the role of accounting in responding the crisis and sustaining resilience in post-crisis situations by elaborating on the performativity of visualisations. In terms of resilience within crises, our findings elaborate a distinction between short-term and long-term resilience in- and post-crisis situations. In visualisation of crisis, there are amplifications and reductions, which means that there are silenced and concealed things, aspects, and human-nonhuman actors which are made more visible. Thereby, the visualisations involve in micro-political process in which there are dispersed power relationships between the stakeholders based on their interessement. These relationships consequently limit or pave the way to resilience in short- and long-run.
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| 8. |
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| 9. |
- Firtin, Cemil Eren
(författare)
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Accounting, Professions, and Performativity: Exploring the limits of accountingisation in professional organisations
- 2022
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis explores the practice of calculations and their consequences in different professional contexts. Specifically, it aims to extend the discussion on the relationship between accounting and public sector professionals by elaborating on the concept of accountingisation using a performative approach. Accountingisation has been discussed in the literature in terms of the colonising and transformative effects of accounting on professionals. This concurs with observations that expansion of calculative practices in public sector organisations brings about economisation and the perception of accounting as performative. This is a one-sided depiction of accountingisation. However, a gap remains in that professionals’ agency has been overlooked in this relationship. Such a gap consequently necessitates further research in order to refine the argument that accountingisation is not only a one- way effect of accounting on professionals per se, but rather rooted within the mutual relationship between them. This thesis attempts to fill such a gap by focusing on the concepts of performativity and accountingisation in a range of professional contexts. Empirically, the study consists of four case studies illustrating calculative practices unfolding between accounting and professionals in each individual context. These are (I) pay determination for teachers in Swedish schools, (II) performance measurements within an emergency unit in a Swedish hospital, (III) cost-benefit analyses in a social care organisation in a Swedish municipality, and (IV) medical professionals’ reactions in pandemic initiatives in Turkey. In these studies, data has been collected from interviews, observations, and documents, and analyses have been conducted qualitatively by focusing on (counter-) narratives framing descriptions of the empirical phenomena. Based on the findings of these individual studies, this thesis draws its conclusions that (1) accounting can be both performative and counter-performative in shaping professional organisations, and such differentiation depends on the way in which the constellation between professional and accounting calculations is organised; (2) professions are found to be performative in relation to accounting in their shaping of the ways that things are done through their own calculations, such as professional standards measuring and assuring the quality of work, and ethics and norms valuing the good/bad conduct of work; and (3) accounting is not always necessarily imposed on the professional contexts, but professionals may also voluntarily engage in its construction by bringing forth (counter-) accounts. (4) A final finding shows that accountingisation manifests differently in terms of the different organisation of professional and accounting calculations in different professional contexts. In the light of these findings, this thesis extends the overall discussion of accountingisation by shifting focus from considering it as a one-way effect of accounting on professionals and public sector organisations to diverse and mutual performative relations between professionals and accounting.
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| 10. |
- Firtin, Cemil Eren
(författare)
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Accountingisation of social care: the multiplicity and embeddedness of calculations and valuations in costing and caring practices
- 2023
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Ingår i: Qualitative Research in Accounting & Management/Emerald. - 1176-6093. ; 20:1, s. 144-166
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Tidskriftsartikel (refereegranskat)abstract
- Abstract Purpose This study aims to explore the calculations and valuations that unfold in everyday practices within social care settings. Specifically, the paper concerns the role of accounting in dealing with multiple ctiplicity produced in constructing the client as an object through the calculations and valuations embedded in the costing and caring practices in social work. Design/methodology/approach This is a qualitative case study in a Swedish social care organisation, with a specific focus on the calculations and valuations within the case management process. The data have been gathered from 20 interviews with social workers, team leaders, managers and a management accountant, along with more than 36h of on-site observations and internal organisational documents, including policy documents, guidelines and procedural lists. Findings The case management process involves interconnected practices in constructing the client as an object. While monetary calculations and those associated with worth are embedded in costing and caring practices, they interact and proliferate in various ways. Three elements are found: transforming service units into centres of calculation, constructing the accounts of calculation and establishing the cost-value calculations. Calculations and valuations are actuated in these elements in describing the need, matching the case with the unit and caseworker and deciding on the measure. The objectification of the client entails the construction of accounts, for example, ongoing qualifications, categorisations and groupings of units, juridical frameworks, case types, needs and measures. As an object multiple, the client becomes different objects at different stages, challenging the establishment accounts, and thus producing a range of calculations and valuations. Such diversity in calculations concomitantly produces more calculations to represent the present and absent multiple facets of the client, resulting in a multiplicity of costing and caring. Practical implications The study might flag up for practitioners the possible risks and unintended consequences of depending too much on fixed guidelines and (performance) indicators since social work involves object multiples, which are always in diversity and changeable in situ. Considering the multiple dimensions within the specific contexts could thus be helpful to mitigate such risks in the evaluation of social care processes and the design of (performance) metrics. Originality/value This study contributes to the literature on accountingisation by extending the concept as a part of ongoing organisational practices, materialised within the calculations of money and worth in everyday social care. Besides demonstrating their reconsolidation, this study shows a multiplicity of costing and caring practices depending on the way the client is constructed, resulting in the proliferation of accounting(s) and ultimately accountingisation of social work.
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| 11. |
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| 12. |
- Firtin, Cemil Eren, et al.
(författare)
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Avsnitt 14: New Public Management 2
- 2023
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Ingår i: Förvaltningspodden.
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Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- För mycket resultatmätning och "redovisnifiering" kan leda till problem med styrningen av den offentliga sektorn, samtidigt så tycks bara mätandet öka. Hur kan det vara så? Vad finns det för fördelar med resultatmätning, och vad vore alternativen? Medverkande: Eren Firtin, Henrik Sandgren och Tom Karlsson.
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| 13. |
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| 14. |
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| 15. |
- Firtin, Cemil Eren, et al.
(författare)
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Calculation, justification, and medical profession: Introduction of performance appraisals and pecuniary incentives within an emergency unit
- 2019
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Ingår i: The Centre for Global Human Resource Management, International Interdisciplinary Conference on HRM, 03-05 April 2019, Gothenburg.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- In this article, we address the issues of calculation and economization within contemporary public organizations. We address issues of how choices of organizing emergency health care have been affected by a production of calculation. More specifically, we pay specific attention to how the use of performance appraisals, in terms of calculations and valuations, has become important components in the construction of pecuniary incentives for individual professionals within healthcare organizations. Drawing on empirical data from 12 in-depth interviews at three different emergency health care sites, the analysis reveals how calculation and accounting as a performative act shapes professional work. This article contributes to the growing literature focusing on accountingization by showing how the calculations enable the meet between accounting and medical profession and demonstrating the performative consequences of accounting on the medical work.
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| 16. |
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| 17. |
- Firtin, Cemil Eren, et al.
(författare)
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Counter-performativity of Green City standards
- 2024
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Ingår i: 13th International EIASM Public Sector Conference – Public Service Accounting, Accountability and Management, 16-18 September 2024, Stockholm.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)
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| 18. |
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| 19. |
- Firtin, Cemil Eren
(författare)
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Performativity of Announcing-Redundancy announcements and their consequences in the MNC context
- 2017
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Ingår i: The Centre for Global Human Resource Management, International interdisciplinary conference on HRM, Gothenburg, 23-25 March 2017, Stream: Restructuring and change, Conference contribution 2017.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Announcing the redundancies is a common managerial practice of the Multinational Corporations (MNCs). While too much emphasis is placed on the financial consequences of redundancy announcements in previous research; however, little attention is paid to show diverse consequences of the announcements in the cross-border context. This study mitigates these shortcomings by illustrating how the announcements may have different meanings and performative consequences in the diverse institutional contexts of the MNC. Having presented the institutional settings which shape the redundancy announcements, the study investigates the cross-border announcements across the European Union (EU) gathered from secondary sources of European Restructuring Monitor (ERM) database and illustrates the different ways how MNCs announce the redundancies. By showing the performative aspect of announcements as speech-acts, the study illustrates different meanings and consequences in different institutional contexts of the MNC. The redundancy announcements; thus, are found as one MNC practice which is both shaped by the institutional settings, but also which has the potential to shape institutions. Finally, the results indicate that by announcing the redundancies, MNC impacts the actors located in the different institutional settings by speech-acts, which in return fosters its agency to shape the institutions.
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| 20. |
- Firtin, Cemil Eren, et al.
(författare)
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(Re)descriptions of medical professional work: exploring accounting as a performative device within an emergency unit health-care context : Exploring accounting as a performative device
- 2020
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Ingår i: Journal of Public Budgeting, Accounting and Financial Management. - 1096-3367. ; 32:2, s. 159-176
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Tidskriftsartikel (refereegranskat)abstract
- Abstract Purpose This article addresses issues of calculation and economization in contemporary public organizations. In particular, it investigates how choices of organizing emergency health-care have been affected by accounting as a performative device. Special attention has been paid to how accounting brings about performative consequences in shaping the medical profession and its context. Design/methodology/approach The article employs qualitative research methods and draws its analysis on empirical data from in-depth interviews at an emergency health-care unit in Sweden. Findings It is demonstrated how accounting, in the form of calculations of treatment time and number of patients, enables performative consequences for medical professional work. It is also demonstrated how the use of accounting engages (re)descriptions of practices and roles, creates accounts of patients, and helps to sustain such (re)descriptions. Accounting terms (such as efficiency and control) have been reframed into medical terminology (such as health-care quality and security), ensuring and retaining (re)described medical professional work in terms of practices and emerging roles. Originality/value This article contributes to (1) the literature on accounting practices within health-care contexts by demonstrating a case where the accounting ideas and practices of medical professionals are coexistent and interwoven and (2) the increasing body of literature focusing on accountingization by showing how emerging calculative technologies carry performative power over medical professional work through formative (re)descriptions.
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| 21. |
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| 22. |
- Firtin, Cemil Eren, et al.
(författare)
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Who gets what? — Performance orientation, wage setting, and performativity
- 2018
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Ingår i: European Institute for Advanced Studies in Management, 10th International Public Sector Conference, Lund. - Lund University : European Institute for Advanced Studies in Management.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Our ambition is to contribute to the literature on accounting as a performative. Reports indicate accountingization of professional work and organizations. However, we argue that there is a need for studies exploring the dynamics and “counter processes” in play. Our aim is to contribute to our understanding of accounting as a performative through the study of individual differentiated pay (IDP). It is a qualitative study. We perceive IDP as an attempt to control at distance and the theoretical point of departure is actor-network theory (ANT). We conclude that the process of IDP did not provide much support for the individualization of pay and a strong relationship to performance and merits. The IDP system in action met a “concrete-contingent” network limiting the functioning of the performance and merit-oriented system.
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| 23. |
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| 24. |
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| 25. |
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| 26. |
- Karlsson, Tom, 1979, et al.
(författare)
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The communicative strength of calculative practices during crises
- 2023
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Ingår i: International Research Society for Public Management (IRSPM). - Corvinus University of Budapest.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- In this paper we approach the phenomenon of calculative practices from a multimodal language perspective. More specifically, we study the use of calculations, numbers, and graphs as ideological tools for convincing or persuading others that things are under control. Drawing on critical discourse analysis, we aim to identify the deployment of rhetorical strategies to legitimate or de-legitimate certain actions. We argue that calculative practices have an especially strong communicative character, which can be utilised to both shock and scare people into submission. We believe that these effects are most salient under extreme external pressures, such as during an ongoing pandemic crisis.
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| 27. |
- Kastberg Weichselberger, Gustaf, 1976, et al.
(författare)
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Accounting and valuing Corona: Registers of value during COVID-19 pandemic in Sweden
- 2021
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Ingår i: International Research Society for Public Management Annual Conference 2021. - Virtual.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This is a study where we focus on how a new “object” emerges and is made manageable. The empirical material focuses COVID-19 pandemic management in West Sweden. In Sweden, healthcare services are organized within the regions/county councils, while care and social services are organized at municipal level. Given the fast spread of the disease necessitating the coordination of local actions on a national scale, coupled with the ambiguity around it, the COVID-19 pandemic soon become a “hot hybrid” arena. Diverse and dispersed efforts were observed with different and sometimes conflicting expectancies between different governing levels, professional groups and accountability jurisdictions. We view this as an opportunity to analyze the emergence of an object and how production of accounts are initiated. We use the concepts of “registers of value” in capturing “good and satisfying” ways for managing the crisis. The research question is: “How are the challenges of and efforts to manage COVID-19 pandemic valued?” We have conducted a case study in West Sweden municipalities, and interviewed mayors, head of departments, and middle level managers. Additional empirical data is collected through participant observations from September 2020 to February 2021 on the conduct of evaluation hearings in municipalities and a county council concerning the efforts of controlling the COVID-19 pandemic. We use NVivo software to construct nodes to identify the diverse registers of value. The analysis shows the plurality of registers in valuing. In the construction of these diverse registers, we observed both proliferation of the value objects, and also the interruptions which de-attach value from previous agglomerations. Through the valuations, the virus is observed being constructed in different ways with performative effects shaping the proliferations and interruptions. By drawing on the case study of valuation in managing COVID-19 pandemic, this paper draws its contributions on the literature relating the role of accounting in construction of objects in crisis situations.
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| 28. |
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| 29. |
- Kastberg Weichselberger, Gustaf, 1976, et al.
(författare)
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Hybridization, purification and re-hybridization: A study of shifting registers of value
- 2024
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Ingår i: The British Accounting Review. - : Elsevier BV. - 0890-8389 .- 1095-8347. ; 56:5 , September 2024, s. 1-13
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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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| 30. |
- Tekin Bilbil, Ebru, et al.
(författare)
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Exploring publicness as a social field in contextual shifts: A Bourdieusian analysis on social supports in Istanbul
- 2022
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Ingår i: International Research Society for Public Management Annual Conference 2022, Encountering development and public management in the evolving post-covid era panel.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- By utilizing the key concepts of field, habitus and capital inherited from Pierre Bourdieu, this study explores what the public values that publicness represents (i.e., capacity, network, expertise), are by analyzing interconnections between publicness and fields shaped by diverse social contexts. In doing this, the paper problematizes publicness in relation to (social) field and empirically explores the organization of social support in Istanbul. We posit our research question as: What are the tensions and dynamics in producing public value within the relation between field and publicness formed by tensions and contextual dynamics? To what extent, does the publicness open up a space for collaboration and convergence in different contexts? The data gathering and analysis follows qualitative methodology. Empirical data have been gathered between June 2021 and January 2022 from 20 interviews with actors in different institutions involving the delivery of social supports including Istanbul municipality, municipal companies, and civil society organizations. We found that publicness as the field is inclusive to unfold public value with and among formal rules and voluntary practices and networks. Once publicness is dominated by the powerful actor and their interests, the public value is deteriorated. In doing this, the paper extends the conceptualization of publicness by making a distinguish between the publicness of, by, and as the field.
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| 31. |
- 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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| 32. |
- Tekin Bilbil, Ebru, et al.
(författare)
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More than just numbers: Exploring the transformative role of accounting practices in the Black Sea Grain Initiative for mitigating human-made crises
- 2024
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Ingår i: Public Money & Management. - 0954-0962 .- 1467-9302.
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Tidskriftsartikel (refereegranskat)abstract
- This article explores the role of accounting in mitigating human-made crises. It demonstrates calculative practices subjected to measurement, monitoring, and control in a context where information is integrated into transnational initiatives and compromises. The authors focus on the accounting practices in forming and operating the Black Sea Grain Initiative. Their data was gathered from documents and analysed qualitatively. The authors argue that transactional governmentality is important in understanding how new practices and government procedures create spatio-hierarchical structures and innovative calculation methods to mediate the distant actors and sustain controllability. This article adds to the academic literature by introducing transactional governmentality and demonstrating how accounting is framed as a governmentality device within the transnational environment. Accounting is shown to facilitate negotiation and materialization of compromise and it can serve as a transformative element in crisis mitigation.
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| 33. |
- Tekin Bilbil, Ebru, et al.
(författare)
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Smartization of cities through standardization? Framing, overflows, and performativity of multiple standards
- 2022
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Ingår i: AAAJ Special Issue Online Workshop “Accountability for a Connected Society: The Unaccounted Effects of Digital Transformation”. - Kozminski University, Poland.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Abstract Purpose – This study addresses the role of multiple standards in organizing for the smart city infrastructures. In specific, the paper is about the construction of standards in the local and national efforts to materialize and establish the smart city concept in Turkey. Design/methodology/approach – Research data is qualitatively gathered (starting from June 2020 to March 2021) from three focus group interviews and observations (more than 12 hours in total) and 25 interviews with managers and professionals involving smart city projects in six municipalities and ministries. By an interventionist approach, the themes of these meetings were chosen by the researcher in a collaborative manner with stakeholders and based on the preliminary interviews with the project partners in the line with prior desk research. The focus group meetings were designed to allow participants to reflect and discuss around these themes. Additionally, documents were analyzed including policy guidelines, strategy and action plans, and PowerPoint presentations of the stakeholders in the meetings. Findings – The empirical analysis shows that smart city projects have been pioneered by the municipalities in the local contexts, which later have been intervened by the ministries and government agencies with the ambition to scale the projects up to a national level. In doing this, there have emerged multiple and contested standards relating 1) the description of smart city as a concept, 2) the construction of accounts in the reach for the financial resources, and 3) the mobilization of the political authority governing the smart city projects. Originality/value – The study contributes to the role of accounting in smart city standardization theory by demonstrating the performative consequences of standards in shaping the ideas and actions, however, because of their multiplicity, such performativity is dependent on which standards the actors choose to engage and in the way they interpret the engaged standard. In doing this, the study shows in a slight contrast to the previous research that the standards are the domains in which the (political) power is not only accumulated and mobilized, but also challenged and annihilated due to such multiplicity.
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