The future of public sector accounting research. A polyphonic debate

Qualitative Research in Accounting & Management, Journal Year: 2022, Volume and Issue: 20(1), P. 1 - 37

Published: Dec. 30, 2022

Purpose The purpose of this polyphonic paper is to report on interdisciplinary discussions the state-of-the-art and future public sector accounting research (PSAR). authors hope enliven debates past developments in terms context, themes, theories, methods impacts field PSAR by exchanges they include here. Design/methodology/approach This adopts an approach. It brings into conversation ideas, views approaches several scholars actual various contexts, explores potential implications. Findings has brought together from a plurality disciplines, geographical areas, showing at same time points convergence important themes (such as mean for public, accounting, hybridity value pluralism) enabling conditions (accounting capabilities, profession digitalisation) PSA scholarship practice, richness looking them perspectives. Research limitations/implications Exploring these opens up interesting theoretical insights. A much greater practical reconsideration will be fostered included Originality/value In setting out agenda, fosters methodological pluralism community interested contexts. discussion perspectives presented constitute not only basis further relevant area role, status but also creative practitioners more reflective their practices intended united outcomes such practices.

Language: Английский

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Technological frames, CIOs, and Artificial Intelligence in public administration: A socio-cognitive exploratory study in Spanish local governments

Government Information Quarterly, Journal Year: 2022, Volume and Issue: 39(3), P. 101688 - 101688

Published: March 21, 2022

Artificial Intelligence (AI) policies and strategies have been designed adopted in the public sector during last few years, with Chief Information Officers (CIOs) playing a key role. Using socio-cognitive institutional approaches on Technologies (ITs) (public) organizations, we consider that assumptions, expectations, knowledge (technological frames) of those charge designing AI are guiding future these emerging systems sector. In this study, focus technological frames CIOs largest Spanish local governments. Based survey administered to leading IT departments, article presents original data about their AI. Our results: (1) provide insights how tend features implementation while often overlook some social, political, ethical challenges sector; (2) expand theory by enabling construction propositions testable hypotheses for research field. Therefore, comparative study will be successfully design implement tackle opportunities.

Language: Английский

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ChatGPT and the Future of Health Policy Analysis: Potential and Pitfalls of Using ChatGPT in Policymaking

Annals of Biomedical Engineering, Journal Year: 2023, Volume and Issue: 51(7), P. 1357 - 1359

Published: April 15, 2023

Language: Английский

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What does the evidence tell us about merit principles and government performance?

Public Administration, Journal Year: 2023, Volume and Issue: 102(2), P. 668 - 690

Published: June 13, 2023

Abstract In October 2020, President Donald Trump sought to convert many US federal civil servants at‐will employees by executive order. Trump's initiative, referred as Schedule F, has stimulated a partisan debate about dismantling the merit system in government. A substantial international body of evidence developed during last three decades effects administrative practices associated with meritocracy and likely consequences changes service systems, such those embedded F. This article employs guidelines established under Preferred Reporting Items for Systematic Reviews Meta‐Analyses (PRISMA) conduct systematic review address question: What does tell us principles government performance? summarizes what empirical research tells practices, meritocratic appointments, advancement, tenure protection, performance quality The findings indicate that factors appointments/recruitment, impartiality, professionalism are strongly higher lower corruption. We conclude discussing implications our public policy management future research.

Language: Английский

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The scholarship of teaching and learning in public administration: An agenda for future research

Journal of Public Affairs Education, Journal Year: 2024, Volume and Issue: 30(1), P. 11 - 27

Published: Jan. 2, 2024

Two essential questions for those leading the field of public administration are: What do we teach our students, and how train them? As scholars, pay significant attention to research, often detriment recognizing potential merging research with teaching through Scholarship Teaching Learning (SoTL). However, given students' leadership positions, SoTL-related work is vital their success. In this article, have come together reflect on state SoTL's in administration. Through reflection, explore windows opportunity that see emerging. Included among these opportunities need can best serve students out classroom, as well most effective way managing programs. We also into faculty development, instructional design, return investment a degree. Lastly, argue improved recognition value contribution tenure promotion standards.

Language: Английский

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Contrato de obras y su incidencia en la programacion anual publica del GAD provincial de Cotopaxi

MQRInvestigar, Journal Year: 2025, Volume and Issue: 9(1), P. e44 - e44

Published: Jan. 16, 2025

La finalidad de esta investigación es abordar la urgente mejora eficiencia y transparencia dentro administración pública, respondiendo a las crecientes exigencias los ciudadanos por servicios más efectivos. En un nivel macro, se ocupa gestión recursos en contextos descentralizados; intermedio, enfoca prácticas administrativas del GAD Provincial Cotopaxi; y, micro, examina casos específicos sobre contratos obras. Los objetivos principales son identificar óptimas desarrollar recomendaciones para fortalecer programación anual Cotopaxi. pregunta central estudio es: ¿Qué factores adicionales inciden relación entre obras pública Cotopaxi? A través enfoque cuantitativo, utilizando exploratorio técnicas estadísticas como modelos regresión lineal, utilizó Excel avanzar el análisis estadístico representación gráfica. hallazgos muestran que monto total tiene una positiva, aunque débil, con anual, coeficiente determinación (R²) 0.035. Esto indica solo 3.5% variabilidad explicada contratos, sugiriendo influencias capacidades administrativas, políticas específicas condiciones económicas locales. Sugiriendo mayor inversión dinamismo administrativo. resultados subrayan necesidad incluir variables futuros estudios modelo complejo, recomiendan métricas evaluación supervisión optimizar procesos administrativos.

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Theoretical Framing of Public Administration Research

International Journal of Public Administration, Journal Year: 2025, Volume and Issue: unknown, P. 1 - 15

Published: Jan. 21, 2025

This article presents and discusses a heuristic meta-theoretical framework for PA research. There are often theories implicit in research, but what is described as theory too merely set of hypotheses derived from previous research that also lacked proper theoretical grounding. We argue more explicit attention to will make public administration cumulative link it directly other disciplines. Our enables researchers select combine key building blocks informed choice the perspective, thus assembling purpose-built capable guiding empirical

Language: Английский

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The democratic quality of co-creation: A theoretical exploration

Public Policy and Administration, Journal Year: 2023, Volume and Issue: 39(2), P. 149 - 170

Published: April 20, 2023

This article aims to initiate a conversation about the democratic quality of co-creation. There is growing interest in co-creation as tool for mobilizing societal resources, enhancing creative problem-solving, and building broad-based ownership public solutions. While researchers have focused on contribution improving efficiency effectiveness governance, few discussed lacuna filled by exploring through comparison with well-known forms democracy. The claim that lies its ability empower lay actors take part cross-boundary collaboration may lead problem-solving exercise shared power based joint agreements innovative value outcomes. mainly theoretical engaged prospective analysis but also draws empirical examples illustrate points.

Language: Английский

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Social enterprise and social entrepreneurship in the Public Administration (PA) scholar field: a bibliometric analysis and some conceptual considerations

Public Management Review, Journal Year: 2024, Volume and Issue: 26(10), P. 3013 - 3039

Published: Feb. 19, 2024

Language: Английский

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The effects of contractual and relational governance on public‐private partnership sustainability

Public Administration, Journal Year: 2024, Volume and Issue: unknown

Published: Feb. 27, 2024

Abstract The study investigates how contractual and relational governance influence partner behaviors promote sustainability performance of infrastructure public‐private partnerships (PPPs). Survey data from 217 Chinese PPP projects were analyzed using partial least squares structural equation modeling. This found that both have positive effects on sustainability, with having a stronger impact. Contractual complements in promoting cooperative behavior, but does not amplify the effect opportunistic behavior. findings highlight role contracts curbing opportunism collaboration via multiple functions control, coordination, adaption, while also revealing limitations approaches context government‐business relationships ambiguity. contributes to literature by uncovering individual interactive economic, social, environmental aspects sustainability.

Language: Английский

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