The Fate of Accounting for Public Governance Development

Seminar abstract 

Purpose

The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.

Design/methodology/approach

This paper conducts a traditional literature review based on selected studies in the fields of accounting, public administration and management. The aim of the review is to explain how diverse forms of public governance influence the fate of public sector accounting, including accountability, performance measurement, budgeting and reporting practices.

Findings

Public governance is developing into more inclusive but also complex forms, resulting in network, collaborative and digital governance. Consequently, the focus and practices of public sector accounting have changed, as reflected in new types of accountability, performance measurement, budgeting and reporting practices.

Research limitations/implications

Drawing upon literature from different fields enables a deeper understanding of the changes in public sector accounting. Nevertheless, the intention is not to execute a systematic literature review but to provide an overview and resolve the scattered body of knowledge generated by previous contributions. The areas of risk management and auditing were not included and deserve further attention.

Originality/value

This paper discusses the need to continually redefine and reassess public sector accounting practices, by recognising the interdependencies between different actors, citizens and digital technologies.

How to attend this seminar

This seminar will take place on Wednesday 15 December at 2pm.

We welcome you to come join us in person at the Colchester Campus in room EBS.2.40.

If you are unable to make it in person, this seminar will be available to attend online.

Speaker bio

Professor Giuseppe Grossi

Giuseppe Grossi is Research Professor in Accounting at Nord University (Norway), Kristianstad University (Sweden) and Kozminski University (Poland). His research focuses on governmental accounting and auditing, hybrid organisations, and smart cities. He is member of the editorial board and guest editor in several public management and accounting journals (as Accounting, Auditing and Accountability Journal, Accounting Forum, British Accounting Review, Critical Perspectives on Accounting, and Public Management Review), editor in chief of the Journal of Public Budgeting, Accounting and Financial Management, and associate editor of Qualitative Research in Accounting & Management. He is also vice-Chair of the CIGAR Network. He collaborates as expert with national governments, Supreme Audit Institutions, and the European Court of Auditors. He is technical advisor of International Public Sector Accounting Standard Board (IPSASB) of IFAC.