IDEAS home Printed from https://ideas.repec.org/a/fan/macoma/vhtml10.3280-maco2020-001002.html
   My bibliography  Save this article

L?accounting change nel settore pubblico: primi spunti per una riflessione integrata

Author

Listed:
  • Adele Caldarelli
  • Rosanna Span?
  • Luca Ferri
  • Raffaela Casciello

Abstract

The current paper moves from the awareness that the literature on accounting change, especially for the public sector, is still inconclusive and leaves room for more inquiry, because of a compartmentalized approach to the understanding of these phenomena. Thus, the aim of the current paper is to realize a review of the studies on accounting change in public sector, identifying the approaches (i.e. mainstream, critical and interpretive) and focusing on the determinants of such processes, to enucleate in the debate the issues of accountability, power and politics, context and culture, as well as complexity, thus overcoming the existing lack of systematic comprehension. This will allow us to offer a bases for a unitary view of these phenomena, better encompassing the effects of those internal and external forces mounding change. Methodologically, the paper employs a systematic review approach to gather data, then analyzed by means of a linear regression.

Suggested Citation

  • Adele Caldarelli & Rosanna Span? & Luca Ferri & Raffaela Casciello, 2020. "L?accounting change nel settore pubblico: primi spunti per una riflessione integrata," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 11-34.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2020-001002
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65795&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    2. Ahrens, Thomas, 2008. "Overcoming the subjective-objective divide in interpretive management accounting research," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 292-297.
    3. Prashant Kale & Harbir Singh, 2007. "Building firm capabilities through learning: the role of the alliance learning process in alliance capability and firm‐level alliance success," Strategic Management Journal, Wiley Blackwell, vol. 28(10), pages 981-1000, October.
    4. Luciano Marchi, 2018. "Quale metodologia di ricerca sulle tematiche di Management Control?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 5-10.
    5. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    6. Alessandra Allini & Adele Caldarelli & Rosanna Span?, 2017. "La disclosure nei Piani della Performance delle universit? italiane. Intenti simbolici verso approcci sostanziali di legittimazione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 37-59.
    7. Muhammad Aziz Rahman & Nicholas Hann & Andrew Wilson & George Mnatzaganian & Linda Worrall-Carter, 2015. "E-Cigarettes and Smoking Cessation: Evidence from a Systematic Review and Meta-Analysis," PLOS ONE, Public Library of Science, vol. 10(3), pages 1-16, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Sabrina Gigli & Laura Mariani & Angelo Paletta, 2021. "Management accounting and governance implications: The case of the University of Bologna," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 289-311.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Alessandra Allini & Rosanna Span? & Annamaria Zampella & Fiorenza Meucci, 2020. "Integrated Performance Plans in Higher Education as means of accounting change. Insights into the Italian context," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 87-110.
    2. Laurence Ferry & Peter Eckersley, 2015. "Budgeting and governing for deficit reduction in the UK public sector: act three 'accountability and audit arrangements'," Public Money & Management, Taylor & Francis Journals, vol. 35(3), pages 203-210, May.
    3. Lodovico Gherardi & Anna Maria Linsalata & Enrico Deidda Gagliardo & Rebecca Levy Orelli, 2021. "Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector," Sustainability, MDPI, vol. 13(3), pages 1-18, January.
    4. Lucia Biondi & Enrico Bracci, 2018. "Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective," Sustainability, MDPI, vol. 10(9), pages 1-16, August.
    5. Ulrike Schmidt & Thomas Günther, 2016. "Public sector accounting research in the higher education sector: a systematic literature review," Management Review Quarterly, Springer, vol. 66(4), pages 235-265, December.
    6. Rana, Tarek & Hoque, Zahirul, 2020. "Institutionalising multiple accountability logics in public services: Insights from Australia," The British Accounting Review, Elsevier, vol. 52(4).
    7. Younes Belfellah & David Carassus, 2016. "L'Accountability dans l'entreprise publique : Revue de littérature et proposition d'un cadre d'analyse," Post-Print hal-01902221, HAL.
    8. Inger Johanne Pettersen, 2013. "Diverse management practices— a study of clinical managers," Public Money & Management, Taylor & Francis Journals, vol. 33(1), pages 39-46, January.
    9. Van Wijk, Raymond & Nadolska, Anna, 2020. "Making more of alliance portfolios: The role of alliance portfolio coordination," European Management Journal, Elsevier, vol. 38(3), pages 388-399.
    10. Estrada, Isabel & de la Fuente, Gabriel & Martín-Cruz, Natalia, 2010. "Technological joint venture formation under the real options approach," Research Policy, Elsevier, vol. 39(9), pages 1185-1197, November.
    11. Scobie, Matthew & Lee, Bill & Smyth, Stewart, 2023. "Grounded accountability and Indigenous self-determination," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    12. Ashraf, Junaid & Uddin, Shahzad, 2016. "New public management, cost savings and regressive effects: A case from a less developed country," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 41(C), pages 18-33.
    13. Ziggers, Gerrit Willem & Tjemkes, Brian, 2010. "Dynamics in Inter‐Firm Collaboration: The Impact of Alliance Capabilities on Performance," International Journal on Food System Dynamics, International Center for Management, Communication, and Research, vol. 1(2), pages 1-16.
    14. Nathaniel Boso & Joseph Amankwah-Amoah & Dominic Essuman & Oluwaseun E. Olabode & Patience Bruce & Magnus Hultman & James Kofi Kutsoati & Ogechi Adeola, 2023. "Configuring political relationships to navigate host-country institutional complexity: Insights from Anglophone sub-Saharan Africa," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 54(6), pages 1055-1089, August.
    15. Emilio Alvarez-Suescun, 2010. "Combining transaction cost and resource-based insights to explain IT implementation outsourcing," Information Systems Frontiers, Springer, vol. 12(5), pages 631-645, November.
    16. Jensen, Mads Langballe & Agyemang, Gloria & Lehman, Cheryl R., 2021. "Accountabilities, invisibilities and silences in a Danish slave trading company on the Gold Coast in the early 18th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).
    17. Vishal K. Gupta & Suman Niranjan & Banu A. Goktan & John Eriskon, 2016. "Individual entrepreneurial orientation role in shaping reactions to new technologies," International Entrepreneurship and Management Journal, Springer, vol. 12(4), pages 935-961, December.
    18. Jacob, Jojo & Belderbos, René & Lokshin, Boris, 2023. "Entangled modes: Boundaries to effective international knowledge sourcing through technology alliances and technology-based acquisitions," Technovation, Elsevier, vol. 122(C).
    19. Md. Mahmudul Alam & Jamaliah Said & Mohamad Azizal Abd Aziz, 2018. "Role of integrity system, internal control system and leadership practices on the accountability practices in the public sectors of Malaysia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 15(7), pages 955-976, December.
    20. Partanen, Jukka & Kohtamäki, Marko & Patel, Pankaj C. & Parida, Vinit, 2020. "Supply chain ambidexterity and manufacturing SME performance: The moderating roles of network capability and strategic information flow," International Journal of Production Economics, Elsevier, vol. 221(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:macoma:v:html10.3280/maco2020-001002. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=166 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.