Hardback
Handbook of Accounting and Public Governance
Exploring Hybridizations
9781800888449 Edward Elgar Publishing
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.
More Information
Critical Acclaim
Contributors
Contents
More Information
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.
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.
Critical Acclaim
‘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.’
– James Guthrie, Macquarie University, Australia
‘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.’
– Sandra van Thiel, Erasmus University Rotterdam, the Netherlands
– James Guthrie, Macquarie University, Australia
‘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.’
– Sandra van Thiel, Erasmus University Rotterdam, the Netherlands
Contributors
Contributors include: Deborah Agostino, Evgenii Aleksandrov, Akylai Anarbaeva, Michele Andreaus, Luca Bartocci, Anatoli Bourmistrov, Paul Brakstad Waters, Valerio Brescia, Tjerk Budding, Davide Calandra, Danny Chow, Carol Ebdon, Tero Erkkilä, Giuseppe Grossi, Olga Iermolenko, Jan-Erik Johanson, Åge Johnsen, Petra Kokko, Harri Laihonen, Pauliina Lehtonen, Martina Manzo, Giorgia Mattei, Elias Pekkola, Caterina Pesci, Katarzyna Radzik-Maruszak, Tomi Rajala, Paola Riva, Valentina Santolamazza, Silvana Filomena Secinaro, Lotta-Maria Sinervo, Elaine Stewart, Olga Trunova, Jarmo Vakkuri, Veronika Vakulenko, Vera van Schie
Contents
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
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
