TY - JOUR
T1 - The role(s) of accounting and performance measurement systems in contemporary public administration
AU - Steccolini, Ileana
AU - Saliterer, Iris
AU - Guthrie, James
PY - 2020/3
Y1 - 2020/3
N2 - 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.
AB - 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.
UR - http://www.scopus.com/inward/record.url?scp=85078795806&partnerID=8YFLogxK
U2 - 10.1111/padm.12642
DO - 10.1111/padm.12642
M3 - Article
AN - SCOPUS:85078795806
SN - 0033-3298
VL - 98
SP - 3
EP - 13
JO - Public Administration
JF - Public Administration
IS - 1
ER -