Public Sector Organizations and Reputation

Boon, Jan; Salomonsen, Heidi Houlberg

doi:10.1002/9781119263203.ch14

Cited by 4 publications

(4 citation statements)

References 38 publications

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“…201-211). Reputation is widely studied in communications research, in organizations research and in political science (see Boon and Salomonsen, 2020;Waeraas and Byrkjeflot, 2012), but in the field of public sector accounting, studies of reputation are still scarce. Previous studies in the Finnish public sector context suggest that public sector reputation includes specific factors with differing emphases: authority, esteem, trust, service and efficiency (see Luoma-aho, 2008;Luoma-aho and M€ akikangas, 2014).…”

Section: Reputation and Financial Performancementioning

confidence: 99%

“…Reputation is increasingly seen as a valuable intangible asset for organizations (Boon and Salomonsen, 2020). Nevertheless, the accounting treatment of such intangible assets is not at all straight forward (Lev, 2019).…”

Section: Introductionmentioning

confidence: 99%

“…Alcaraz-Quiles et al , 2018). Even if both reputation and financial reporting in public organizations have been analyzed (see Boon and Salomonsen, 2020; Haustein et al , 2019; van Helden and Reichard, 2019), the possible links between financial statement information, reputation and perceptions of organizational performance (by key stakeholders and more generally in social media) remain in our view unstudied in accounting research.…”

Section: Introductionmentioning

confidence: 99%

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Reputation and financial reporting in Finnish public organizations

Rautiainen

Luoma‐aho

2021

JPBAFM

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PurposeThis article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the accounting treatment of intangible and tangible assets and the quality and relevance of public sector financial reporting.Design/methodology/approachFor data, we combine three data sets: financial statement information of eight anonymous Finnish public organizations, the results of a reputation survey among their key stakeholders (N = 914) and a sample of the social media sentiment around the organizations.FindingsOur findings suggest that a decrease in spending and, surprisingly in the nonprofit sector, an increase in the surplus, indicate better perceived financial performance. An increase in surplus is positively linked with the reputational factors, for example, trust. However, disclosing excessive amounts of information, for example, in financial reporting seems to contribute to negative discussions on social media.Practical implicationsWe highlight the importance of managing intangibles, including those not recognized in the balance sheet, such as reputation. We present three propositions with potential managerial relevance.Originality/valueDespite the considerable amount of financial information disclosed by public sector organizations, few studies have analyzed its relevance or connection to reputation. This first-of-a-kind paper combines intangible and tangible assets by analyzing how financial data and intangible reputation are linked in the public sector accounting context. Six reputational factors were discovered, and financial performance was found to correlate with trust in the public sector.

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Section: Reputation and Financial Performancementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Reputation and financial reporting in Finnish public organizations

Rautiainen

Luoma‐aho

2021

JPBAFM

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“…8 Scholars of administrative behavior in the developed world routinely conclude that bureaucrats care a good deal about their reputation with relevant audiences. For thorough description of these reputation concerns, see Carpenter (2001Carpenter ( , 2010; Carpenter and Krause (2012); see also Boon and Salomonsen (2020) and Bertelli and Busuioc (2021) for detailed reviews of the extant literature. In fact, in author interviews with a bureaucrat from the Netherlands, the bureacurat said "If you get a lot of credit, this gives a good feeling, it gives prestige, and you want to keep it" (Author Interview with ANONYMIZED, via FaceTime on 28-Mar-2023).…”

Section: Introductionmentioning

confidence: 99%

Politicians, Bureaucrats, and the Battle for Credit

Awad¹,

Karekurve-Ramachandra²,

Rothenberg³

2023

Preprint

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How does blaming and crediting affect the implementation of policies and what are the constraints that reputation-concerned politicians face in commenting about bureaucrats? On one hand, politicians may want to claim credit when things go well and deflect blame when outcomes go awry. On the other, the distribution of blame and credit not only affects the politicians' reputation but also those of bureaucratic agencies and potentially their willingness to work over time. To investigate this tension, we develop and analyze a model where a bureaucrat cares about his reputation vis-a-vis an interested audience, and the politician can blame the bureaucrat for failed policies or give credit for successes via cheap talk. We show that the bureaucrat can be induced to exert more effort through blame and credit, but that the politician is constrained in communication by considerations for future effort and her own reputation concerns.

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Public sector reputation and netpromoter score

Luoma‐aho

Canel

Hakola

2021

Int Rev Public Nonprofit Mark

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Reputation of public sector organizations is increasingly formed through Word of Mouth (WOM) as citizens and stakeholders share their experiences with others both online and offline. Understanding and measuring WOM is a challenge for many public sector organizations, who often resort to measurement tools designed for the private sector. This paper looks at a popular WOM measurement tool, namely the Net Promoter Score (NPS) in the context of public sector organizations. In this paper, we ask how well does the NPS describe public sector reputation, and look at what the different stakeholder groups categorized by NPS are like in the public sector. As an illustrative case, we report findings of a stakeholder reputation survey (n: 1198) conducted for a large Finnish ministry utilizing both established reputation measures and the NPS. Based on our findings, we conclude that the traditional NPS requires tailoring to match the public sector context, and propose “The Public Sector Net Promoter Score (PSNPS)” as a new measure for WOM in the public sector context.

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Public Sector Organizations and Reputation

Cited by 4 publications

References 38 publications

Reputation and financial reporting in Finnish public organizations

Reputation and financial reporting in Finnish public organizations

Politicians, Bureaucrats, and the Battle for Credit

Public sector reputation and netpromoter score

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