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

• 成果类型: Article
• 署名作者: Steccolini, Ileana; Saliterer, Iris; Guthrie, James
• 署名单位: University of Essex; Macquarie University
• 刊物名称: PUBLIC ADMINISTRATION
• ISSN/ISSBN: 0033-3298
• DOI: 10.1111/padm.12642
• 发表日期: 2020
• 页码: 3-13
• 关键词: practice theoretical pluralism; management; sector; INFORMATION; IMPACT; sense; RESPONSIBILITY; ORGANIZATIONS; perceptions; leadership

摘要

The spate of public sector reforms which have taken place in recent decades has triggered the development of a new body of research around public sector accounting and performance measurement both in public administration as well as in the (public sector) accounting literature. However, studies in accounting and public administration have at times ignored each other, proceeding in parallel. This symposium encourages the adoption of interdisciplinary perspectives in exploring the myriad roles played by accounting and performance measurement systems in contemporary public administration. Emphasizing that accounting and performance measurement systems are socially, politically, culturally constructed and, in turn, are implicated in the creation of organizations, society and political values, this symposium aims to extend the dialogue between accounting and public administration scholars in exploring how accounting, accountability and performance measurement considerations are connected to policy-making, public services and, more generally, the building and maintenance of modern states and democracies.