Valuing public land in land policy: The role of accountancy regulations DOI Creative Commons
W.K. Korthals Altes

Land Use Policy, Journal Year: 2024, Volume and Issue: 144, P. 107243 - 107243

Published: June 24, 2024

Land values change in planning processes. Accountancy regulations define the book value of land held by local authorities. This affects evaluation alternative lines action development, and this way, policy paper reflects on case Netherlands, which has a well-established tradition public development. Traditionally, valuation been based historic costs: prices for acquisition costs infrastructure provision paid past, not current exchange values. Losses foreseen must be taken immediately; profits can only booked after they have made. analyses changes these accountancy over time studies their impact economic position It considers both as outcomes being found administrative records practice City Enschede where there was difference between official recorded books that basis decision-making. The discusses policy. There is tension more-and-more aim direct reflection property market volatility authorities to present financial stability. may contribute less involvement policies.

Language: Английский

Establishing an Agenda for Public Budgeting and Finance Research DOI Creative Commons
Bruce D. McDonald, Sarah Larson,

Craig S. Maher

et al.

Deleted Journal, Journal Year: 2024, Volume and Issue: 1(1), P. 9 - 28

Published: April 1, 2024

Public budgeting and finance is a discipline that encompasses communities of research practice. Too often, however, these fail to engage each other, instead choosing operate independently. The result the being conducted fails address questions day our governments’ challenges. In this article, we come together as community academics practitioners establish an agenda for where future should be conducted. This aims align undertaken within academic with needs those working in After establishing ten areas needed, followed ranked-choice voting process prioritization them. Based on outcome process, two primary currently needed most are fiscal health governments implementation social equity budgeting.

Language: Английский

Citations

10
Advanced Modelling of the Interplay between Public Governance and Digital Transformation: New Empirical Evidence from Structural Equation Modelling and Gaussian and Mixed-Markov Graphical Models DOI Creative Commons
Andreea-Florentina Crăciun, Alexandra-Mădălina Țăran, Grațiela Georgiana Noja

et al.

Mathematics, Journal Year: 2023, Volume and Issue: 11(5), P. 1168 - 1168

Published: Feb. 27, 2023

The research conducted in this paper aims to appraise the interlinkages between public governance and digital transformation at level of European Union. We employ two advanced approaches modelling longitudinal data compiled EU-27 Member States during 2010–2021 period, namely, structural equation Gaussian Mixed-Markov graphical models. main results indicate positive impacts on government effectiveness arise from human capital involved complex activities that engage use services, e-government users, integration technologies, effect demands supplies services using open data. This further supports government’s capabilities enforcing regulations policies control corruption sustain achievement skills, least a basic level, by entire society. Moreover, good perceptions higher degree confidence rules law have influence need for connectivity especially supply side fixed mobile broadband. Lastly, relevant impact regulatory quality is identified broadband infrastructure, which enclosed representative indicators under stronger digitalisation.

Language: Английский

Citations

13
Performance management and measurement impacts on universities: (re)viewing the past, present and future DOI Creative Commons
James Guthrie, Francesca Manes Rossi, Rebecca Levy Orelli

et al.

Journal of Public Budgeting Accounting & Financial Management, Journal Year: 2024, Volume and Issue: 36(6), P. 1 - 25

Published: Feb. 7, 2024

Purpose This paper undertakes a structured literature review to analyse the on performance management and measurement (PMM) in universities over last four decades. Over that time, PMM has emerged as an influential force impacts their operations redefines identity. Design/methodology/approach A approach was used sample of articles research from broad range disciplines undertaken understand practices universities, highlight changes time point avenues for future research. Findings The analysis highlights fact grown significantly 40 years studied. We provide overview published decades regarding content, themes, theories, methods impacts. empirical basis discussing past, present university offer multiple provocations scholars policymakers, instance, implementation strategies relationships with various government programs external evaluation role different actors, particularly academics, shaping systems. Originality/value Unlike traditional review, method can develop insights into how field changed possible this differs previous reviews covering disciplines, including accounting.

Language: Английский

Citations

4
New development: Assurance on public sector sustainability reporting—time to be proactive DOI
Isabel Brusca,

Marco Bisogno,

Sandra Cohen

et al.

Public Money & Management, Journal Year: 2024, Volume and Issue: 44(8), P. 723 - 726

Published: Sept. 20, 2024

Language: Английский

Citations

4
The role of public auditing in delegated governance DOI Creative Commons
Stephan Leixnering, Markus A. Höllerer, Tobias Polzer

et al.

Journal of Accounting and Public Policy, Journal Year: 2025, Volume and Issue: 49, P. 107281 - 107281

Published: Jan. 1, 2025

Language: Английский

Citations

0
Participatory Budgeting for Social Equity: A Comparative Analysis DOI Creative Commons
Cody R. Taylor, Saman Afshan, Kara L. Lawrence

et al.

Public Administration, Journal Year: 2025, Volume and Issue: unknown

Published: Feb. 13, 2025

ABSTRACT Embracing participatory budgeting in meaningful ways gives the citizenry an increased voice allocating local government funds. Using integrated social equity framework, we compare ten communities U.S. that have implemented budgeting. Qualitative interviews of public managers involved revealed that, when designed with mind, PB can promote access, fairness, and quality, leading to outcomes for marginalized groups, such as support homeownership, civic participation, additional funding education. Our sample largely favored practice because its ability facilitate inclusion, provide citizens a greater level engagement, individual organizational learning. Despite challenges, our findings demonstrate potential enhance fairness governments. Future research should concentrate on overcoming obstacles factors lead prioritize certain projects over others.

Language: Английский

Citations

0
SDGs and changes in Indonesia local government’s accounting indicators: lessons from a learning organization perspective DOI
Habib Muhammad Shahib, Yulianti Abbas

Public Money & Management, Journal Year: 2025, Volume and Issue: unknown, P. 1 - 11

Published: Feb. 25, 2025

Language: Английский

Citations

0
Half a Century of Public Sector Accounting Research Through Bibliometric Analysis: Looking Back to Move Forward DOI Creative Commons
Mariafrancesca Sicilia, Ileana Steccolini, Sara Giovanna Mauro

et al.

Financial Accountability and Management, Journal Year: 2025, Volume and Issue: unknown

Published: Feb. 26, 2025

ABSTRACT This literature review aims to highlight the themes and developments of public sector accounting (PSA) research over last five decades (1970–2019), analyzing 2187 papers though a combination bibliometric (co‐word) analysis qualitative insights into selected papers. The shows that PSA scholarship has grown in significance few giving rise vibrant variegated scientific community, flourishing at intersection among but also increasingly spanning across, different disciplines. Moreover, it reveals traditional such as budgeting, performance measurement, accountability remained core across most decades, attracting attention from multiple communities journals. Other themes, accruals accounting, standards, reporting, auditing experienced varied interest reflected interests more specialized, or “niche” scholarship. By looking trends time, paper how systems calculative practices have come reflect affect values need for quantifying techniques an ever‐evolving sector. A call toward plural is advanced, with suggestions future avenues.

Language: Английский

Citations

0
Digital innovations for public sector accounting reforms: comparative insights from collaborative efforts DOI
Michalis Bekiaris,

Αντωνία Μαρκογιαννοπούλου,

Thekla Paraponti

et al.

Journal of Public Budgeting Accounting & Financial Management, Journal Year: 2025, Volume and Issue: unknown

Published: March 20, 2025

Purpose This study draws on collaborative public sector innovation to examine the adoption of digital innovations as enablers accounting reforms. The aim is shed light three dimensions process: (1) actors collaboration and their roles, (2) governance accountability networks (3) success constructs in relation timing actors’ involvement adherence agreed timeframe. Design/methodology/approach Our research combines analysis publicly available documents with written oral interviews senior officials Ministries Finance four central governments: Cyprus, Greece, Italy Malta. Findings results identify multiple across all stages process. In addition, findings show that roles vary stages. Regarding networks, we find evidence shared cases meta-governance strategies developed by improve coordination safeguard accountability. Practical implications adds existing literature providing insights into changing configurations different Originality/value first using explore supporting public-sector

Language: Английский

Citations

0
Embracing the Perks of Faulty Roadmaps: A Literature Review of Sociological Perspectives on Budgeting* DOI Creative Commons
Kai DeMott

Accounting Perspectives, Journal Year: 2025, Volume and Issue: unknown

Published: March 25, 2025

ABSTRACT This literature review provides an overview of sociological perspectives on budgeting. The organizational relevance budgeting has made it the subject many and comprehensive reviews. However, “niche” research deserves more attention as helps us understand how why budgets thrive—not necessarily by providing direction, but precisely because they offer faulty roadmaps that evoke conflict, human interaction, individual reflection, power struggles, change. study reviews 115 publications concerned with these social dynamics analysis is structured along Czarniawska‐Joerges Jacobsson's (1989, Accounting, Organizations Society 14 (1), 29–39) discussion three interrelated functions budgeting: a symbolic performance, means communication, expression values. Based this analysis, endorses fruitful often underrepresented resource to advance benefits drawbacks budgeting, identifying promising areas for future remain largely underexplored.

Language: Английский

Citations

0