The role(s) of accounting and performance measurement systems in contemporary public administration

Steccolini, Ileana; Saliterer, Iris; Guthrie, James

doi:10.1111/padm.12642

Cited by 51 publications

(75 citation statements)

References 101 publications

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“…Many countries have adopted neoliberal ideas and reforms based on new public management (NPM) policies and techniques, by imposing "quasi competition" and "business-like" management models in the public sector. NPM is a logic steeped in the management structures of the private business sector (Guthrie et al, 1990) and markets (Steccolini et al, 2020) aimed at reducing the size of the public sector and reasserting political control (Guthrie et al, 1998).…”

Section: Neoliberalism In Australiamentioning

confidence: 99%

“…Interdisciplinary accounting researchers have provided a sustained critique of the role of accounting within neoliberalism (e.g. Andrew and Cahill, 2017;Zhang and Andrew, 2014), the limitations of market-based solutions (Newberry and Brennan, 2013;Nikidehaghani et al, 2019), and the transformations of public sector accounting that have dominated the last 40 years of reforms (Guthrie and Parker, 2011;Steccolini et al, 2020).…”

Section: Neoliberalism In Australiamentioning

confidence: 99%

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Australia's COVID-19 public budgeting response: the straitjacket of neoliberalism

Andrew

Baker

Guthrie

et al. 2020

JPBAFM

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PurposeThis paper explores how neoliberalism restrains the ability of governments to respond to crises through budgetary action. It examines the immediate budgetary responses to the COVID-19 pandemic by the Australian government and explores how the conditions created by prior neoliberal policies have limited these responses.Design/methodology/approachA review and examination of the prior literature on public budgeting and new public management are provided. The idea of a “neoliberal straitjacket” is used to frame the current budgetary and economic situation in Australia.FindingsThe paper examines the chronology of Australia's budgetary responses to the economic and health crisis created by COVID-19. These responses have taken the form of tax breaks and a temporary payment scheme for individuals made unemployed by the pandemic.Practical implicationsThe insights gained from this paper may help with future policy developments and promote future research on similar crises.Originality/valueThe analysis of Australia's policies in dealing with the pandemic may offer insights for other countries struggling to cope with the fiscal consequences of COVID-19.

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Section: Neoliberalism In Australiamentioning

confidence: 99%

Section: Neoliberalism In Australiamentioning

confidence: 99%

Australia's COVID-19 public budgeting response: the straitjacket of neoliberalism

Andrew

Baker

Guthrie

et al. 2020

JPBAFM

Self Cite

View full text Add to dashboard Cite

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“…Last but not least, another set of previous studies have examined this trendy topic from the perspective of the alleged relationship between smart cities, neoliberalism and socio-political urban developments (Tan and Taeihagh, 2020; Raucci and Tarquinio, 2020; Grossi and Pianezzi, 2017; Meijer et al , 2017; Hollands, 2008). However, despite these valuable efforts and attempts to provide different theoretical and empirical perspectives on the potential relationship between performance measurement and smart city governance, these research endeavours have indicated that smart city governance requires complex decisions to be made with attention to economic, social and environmental performance (Tan and Taeihagh, 2020; Raucci and Tarquinio, 2020; Grossi et al , 2020), but with not enough attention to also “political intervention” (Steccolini et al , 2020; Meijer et al , 2017), “military engagement” (Alawattage and Alsaid, 2018; Noguchi et al , 2015) and “public-private collaboration” (Mutiganda et al , 2020; Alsaid and Mutiganda, 2020) in place. Although these angles have been widely theorised in public sector management accounting research, especially in neoliberalism and its various forms of privatisation, modernisation and state budget reforms (see, e.g.…”

Section: Introductionmentioning

confidence: 99%

Performance measurement in smart city governance: a case study of an Egyptian city council

Alsaid

2021

JAEE

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PurposeThis study seeks to explore the powerful role(s) of institutionalised performance measurement systems or metrics in smart city governance in a politically and militarily sensitive developing country.Design/methodology/approachThis study extends the application and contribution of a multi-level institutional framework to previous management accounting literature on the potential relationship between performance measurement and smart city governance. The value of utilising a multi-level framework is to broaden and deepen theoretical analyses about this relationship to include the effect of political pressure from the military regime at the macro level on the institutionalisation of a performance measurement system at the micro-organisational level. Taking the New Cairo city council smart electricity networks project (Egypt) as an interpretive qualitative single-case study, data collection methods included semi-structured interviews, direct observations and documentary readings.FindingsPerformance measurement systems or metrics, especially in politically and militarily sensitive smart cities, constitutes a process of cascading (macro-micro) institutionalisation that is closely linked to sustainable developments taking place in the wider arena of urban policies. Going a step further, accounting-based performance metrics, arising from political and military pressures towards public-private collaborations, contribute to smart city management and accountability (governance). Institutionalised measurement systems or performance metrics play a powerful accounting role(s) in shaping and reshaping political decisions and military actions in the city council.Originality/valueTheoretically, this study goes beyond the cascading institutionalisation process by arguing for the powerful role(s) of institutionalised accounting and performance measurement systems in smart city decision-making and governance. Empirically, it enriches previous literature with a case study of a developing Arab Spring country, characterised by an emerging economy, political sensitivity and military engagement, rather than developed and more stable countries that have been thoroughly investigated. It is also among the first politically engaged accounting case studies to highlight public-private collaborations as a recent reform in public sector governance and accountability.

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“…This line of research exists at the intersection of two broader academic discourses. One addresses new public management (NPM) and PM (e.g., Hood, 1995;Steccolini et al, 2020); the other studies changes in higher education organizations and the academic profession (e.g., Kallio et al, 2020;Martin-Sardesai et al, 2019). Over the last few decades, numerous studies have identified fundamental changes in academia that are typically connected to underlying assumptions concerning the nature of academia in general and how university organizations are managed in particular.…”

Section: Competing Institutional Logics and Their Effects On Institutional Work In Academiamentioning

confidence: 99%

Institutional logic and scholars' reactions to performance measurement in universities

Kallio

Grossi

et al. 2021

AAAJ

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PurposeEmploying institutional logic and institutional work as its theoretical framework, this study analyzes scholars' reactions to performance measurement systems in academia.Design/methodology/approachLarge datasets were collected over time, combining both quantitative and qualitative elements. The data were gathered from a two-wave survey in 2010 (966 respondents) and 2015 (672 respondents), conducted among scholars performing teaching- and research-oriented tasks in three Finnish universities.FindingsThe analysis showed statistically significant changes over time in the ways that the respondents were positioned in three major groups influenced by different institutional logics. This study contributes to the international debate on institutional change in universities by showing that in Finnish universities, emerging business logics and existing professional logics can co-exist and be blended among a growing group of academics. The analysis of qualitative open-ended answers suggests that performance measurement systems have led to changes in institutional logic, which have influenced the scholars participating in institutional work at the microlevel in academia.Social implicationsWhile most scholars remain critical of performance measurement systems in universities, the fact that many academics are adapting to performance measurement systems highlights significant changes that are generally occurring in academia.Originality/valueWhile most extant studies have focused on field- and organizational-level analyses, this study focuses on understanding how the adoption of performance measurement systems affects institutional logic and institutional work at the microlevel. Moreover, the study's cross-sectional research setting increases society's understanding of institutional evolution in academia.

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The role(s) of accounting and performance measurement systems in contemporary public administration

Cited by 51 publications

References 101 publications

Australia's COVID-19 public budgeting response: the straitjacket of neoliberalism

Australia's COVID-19 public budgeting response: the straitjacket of neoliberalism

Performance measurement in smart city governance: a case study of an Egyptian city council

Institutional logic and scholars' reactions to performance measurement in universities

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