e-journal

Accounting for public governance

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Purpose – The purpose of this viewpoint paper is to introduce the special issue and outline its major
themes.
Design/methodology/approach – The public governance literature is described, and the necessity
for analysing challenges for accountability and accounting in the public sector is elaborated upon, as a
precursor to introducing the contributions to this special issue.
Findings – The public governance turn in public management and policy studies has often meant
that accounting and accountability issues have been overlooked. This special issue reminds us that
they are central in public governance and networks, and that accounting cannot be dismissed as only a
“technical” issue since it is central in power relationships, building trust, ensuring transparency and
improving decision making for both internal and external stakeholders.
Research limitations/implications –This special issue of Qualitative Research in
Accounting & Management aims to stimulate qualitative research on how accounting and
accountability are being shaped by the new public governance paradigm and, in turn, contribute to
shaping it.
Practical implications – The articles included in this special issue focus on reforms and
innovations that have been adopted based on the assumption that improving mechanisms of public
governance and accountability will result in better public sector performance. The different aspects of
governance and accounting changes will also be of interest to politicians, managers, citizens, and those
who seek accountability from public sector organisations.
Originality/value – The paper offers a systematic empirical examination of the innovative
experiences of different governments to strengthen transparency, openness and participation, and to
enhance the capacity to manage, steer and monitor contracts, partnerships and relationships with
private and public sector entities.

Keywords Accountability, Public governance, Accounting innovations

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Ketersediaan

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Informasi Detail

Judul Seri

Qualitative Research in Accounting & Management

No. Panggil

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Penerbit

: Emerald Group., 2014

Deskripsi Fisik

Qualitative Research in Accounting & Management Vol. 11 No. 2, 2014 pp. 86-91

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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