scholarly journals Public Sector Accounting in Europe: A Systematic Literature Review

2021 ◽  
Vol 12 (4) ◽  
pp. 88
Author(s):  
Helio Corguinho Fernandes ◽  
Joao Lopes Pita ◽  
Jose Domingues Jesus ◽  
Guilherme Martins Camara

There has been an increased interest in public sector accounting research due to the changing standards worldwide with harmonization on the horizon. Despite this trend, there is still a lack of comprehension of national and local governments’ role in adopting and improving the international standards to enhance accountability, transparency and developing a more consistent and evolved society. This article aims to systematically review the literature on public accounting in European countries by examining the research trends.The analysis is developed through a bibliometric study based on three keywords: “Public Sector”, “Accounting”, and “Europe”. We systematically analyze the articles in the Web of Science database.This work presents several articles through a bibliometric study based on defined keywords. To define the relationship between the articles and the most cited authors, we based the systematic analysis on the aggregation of articles by clusters.In the last twenty years, public accounting in Europe has undergone significant changes, adapting to needs and innovations, which the most prominent resides in new accounting standards.Adopting International Public Sector Accounting Standards can benefit countries that introduce them into their system, namely increasing the system’s responsibility and transparency.Research is inevitably limited by the impact of public accounting changes in Europe and governments’ responses to social, economic and fiscal environments.This systematic review shed light on the challenges that public management has faced recently.

2021 ◽  
pp. 002085232198895
Author(s):  
Makoto Kuroki ◽  
Keiko Ishikawa ◽  
Kiyoshi Yamamoto

Accompanying the spread of “new public management” since the 1980s, accrual accounting and results-based management has become a global standard. However, whether accrual accounting results in successful outcomes and which drivers lead to the intended impacts of the reform have been contested. Given the mixed arguments in the literature, we set out two research questions: (1) “Have public sector organizations realized any positive impacts on management practices by adopting mandatory accrual accounting?”; and (2) “What are the primary drivers of such impacts?” To answer these questions, we examine the impact on management practices by analyzing a survey to ascertain how financial department officers in Japanese local governments perceive the benefits of adopting mandatory accrual accounting on management practices. The results indicate that they have so far not recognized the intended benefits, though they had expected higher benefits in internal control. Then, we use technical-rational, socio-political, and institutional isomorphic perspectives in a comprehensive approach to understand the impacts on management practices. The logistic analysis shows that financial managers in local governments that do not have a majority party in the assembly, but consist of several parties in power, as well as in those with greater financial dependence on the central government, perceive higher benefits. Further, we find that financial managers that imitate other local governments as a form of mimetic pressure perceive fewer benefits. The results show that some technical-rational tools, socio-political conditions, and institutional pressures change the perceived benefits for public managers of adopting mandatory accrual accounting. Points for practitioners We find that some technical-rational, socio-political, and institutional factors explain the intended internal benefits of the mandatory adoption of accrual accounting. In practice, financial managers in local government feel the merits of accrual accounting in less autonomy in not only politics, but also finance, and few mimetic conditions. It might be understood that difficult situations would drive practitioners to use mandatory information.


2018 ◽  
Vol 32 (1) ◽  
pp. 255-279 ◽  
Author(s):  
Ileana Steccolini

Purpose The purpose of this paper is to reflect various pathways for public sector accounting and accountability research in a post-new public management (NPM) context. Design/methodology/approach The paper first discusses the relationship between NPM and public sector accounting research. It then explores the possible stimuli that inter-disciplinary accounting scholars may derive from recent public administration studies, public policy and societal trends, highlighting possible ways to extend public sector accounting research and strengthen dialogue with other disciplines. Findings NPM may have represented a golden age, but also a “golden cage,” for the development of public sector accounting research. The paper reflects possible ways out of this golden cage, discussing future avenues for public sector accounting research. In doing so, it highlights the opportunities offered by re-considering the “public” side of accounting research and shifting the attention from the public sector, seen as a context for public sector accounting research, to publicness, as a concept central to such research. Originality/value The paper calls for stronger engagement with contemporary developments in public administration and policy. This could be achieved by looking at how public sector accounting accounts for, but also impacts on, issues of wider societal relevance, such as co-production and hybridization of public services, austerity, crises and wicked problems, the creation and maintenance of public value and democratic participation.


2021 ◽  
pp. 103530462110560
Author(s):  
Linda Colley ◽  
Shelley Woods ◽  
Brian Head

The COVID-19 pandemic is sending shockwaves through communities and economies, and public servants have risen to the novel policy challenges in uncharted waters. This crisis comes on top of considerable turmoil for public services in recent decades, with public management reforms followed by the global financial crisis (GFC) leading to considerable change to public sector employment relations and a deprivileging of public servants. The research adopts the lens of the ‘public service bargain’ to examine the effects of the pandemic across Australian public services. How did Australian public service jurisdictions approach public employment in 2020, across senior and other cohorts of employees? How did this pandemic response compare to each jurisdictions’ response to the GFC a decade earlier? The research also reflects more broadly of the impact on public sector employment relations and to what extent pandemic responses have altered concepts of the diminished public service bargain or the notion of governments as model employers? JEL Codes J45


Author(s):  
Chitra Sriyani De Silva Lokuwaduge ◽  
Keshara M. De Silva Godage

Accounting reforms in the public sector have become one of the most debated aspects of the public sector financial management during the last three decades. Following the steps of developed countries around the globe, Sri Lanka as a developing country made initiatives to adopt international public sector accounting standards (IPSAS). The purpose of this study is to analyse the progress and the challenges they face in adopting IPSAS as a new public management (NPM) reform in Sri Lanka to enhance public sector accountability. Public sector accounting reforms in the developing countries in Asia is relatively under researched. Using the NPM concept, this study attempts to fill this gap. This chapter argues that even though Sri Lanka has initiated the move towards adopting IPSAS, developing countries face practical problems in adopting reforms due to their contextual factors such as limited institutional capacity and resources, high political involvements in decision-making, and high informality.


2008 ◽  
Vol 9 (2) ◽  
pp. 133-144 ◽  
Author(s):  
Konstantin Timoshenko

The last few decades have witnessed substantial efforts to reinvent the state worldwide. The Russian state is no exception to this global trend. At the outset of a new millennium, the need for renewal of the post‐Soviet model of the state has been acknowledged, and an up‐to‐date reform package has been promoted by the central government. This has encompassed the reconstruction of public sector accounting. Given the paucity of consistent research efforts on the topic, this article seeks to describe and analyze, and by so doing, contribute to knowledge about Russian public sector accounting in times of change. To tackle the general purpose, two levels are incorporated in this study to link reform initiatives for the government as a whole with those endeavours to implement them in one state‐sponsored university of Russian tertiary education. The major questions to be addressed are of whether, why, and how changes at the central government level have penetrated down to the university and extended to its accounting system. The evidence gathered in this paper reveals that a new Russian public sector ideology has markedly been affected by overseas developments in the shape of large international organizations. However, no compelling evidence has been documented in this research as unveiling that changes at the macro‐level have penetrated down to the university to any significant extent. This study concludes that launching a new version of accounting by the Russian state can be regarded as more of a symbol of legitimacy for the university rather than of an actual financial management tool.


Significance Leaders describe this as a 'new normal', backtracking on their warnings during the era of double-digit growth that failure to keep growth above 8.0% would lead to social instability. However, unrest among the 770 million strong workforce is rising rapidly, much of it directly related to the economic slowdown. Businesses are closing and employers failing to pay wages and benefits. Local authorities are responding to this unrest with greater force. Impacts Tensions between workers and the authorities will remain high as local governments and police take a tougher stance with strikers. The current crackdown on civil society will reduce NGOs' ability to intercede in and successfully resolve labour conflicts. The impact of the economic slowdown will broaden to include workers in the mining and energy sectors. Low-paid public sector workers will stage strikes and protests as cash-strapped local governments cut employee pension and other benefits.


2008 ◽  
Vol 74 (3) ◽  
pp. 351-371 ◽  
Author(s):  
Tom Christensen ◽  
Dong Lisheng ◽  
Martin Painter

The prevailing interpretation in the scholarly literature is that public sector reform in China during the period of marketization has been driven primarily by internal, contextual factors rather than being under the sway of particular global reform models or theories such as New Public Management. The aim of this article is to move beyond arguing from inference that `Chinese characteristics' continue to be dominant and to inquire into the manner and extent of external influences on central government reform actors. We assume a `multi-causal' model in which both internal and external factors are present. From a survey of the literature on the reforms, we conclude that, while there are some `unique' features, most of the themes (and even the results) of modern Chinese reforms are not unique and have parallels in Western countries. Moreover, aside from the similarities in the content and substance of administrative reforms, the patterns and styles of reform in China and in the West in the past 20 years show marked similarities and parallels. Thus, external reform ideas and influences are being diffused through reform processes. Further empirical and theoretical analysis is required to establish the more specific nature of scanning and dissemination, or other forms of diffusion; the kind of learning that is taking place; and the impact that any imported models or templates actually have on reform proposals and outcomes in particular reform episodes. Points for practitioners • Whereas many scholars tend to believe the lip service the Chinese leaders pay to the `uniqueness' of China's public sector reforms and their `Chinese characteristics', their leaders have been very eager to `learn from the West'. • Emulation and learning at a global level are key aspects of contemporary public sector innovation and reform, even between jurisdictions that are seemingly very different from each other. • The development of sophisticated mechanisms for scanning and selective learning are key requirements for a rapidly developing public sector such as China's.


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