IRSPM Conference 2014

9-11 April, Carleton University, Ottawa, Canada


SIG Panel – ‘Towards new identities – Accounting and performance measurement at the intersections of governance, democracy and accountability’

Chaired by Ileana Steccolini, Bocconi University Italy, Giuseppe Grossi, Kristianstad University Sweden, Jarmo Vakkuri, Tampere Universtiy Finland, and Dorothea Greiling, Johannes Kepler Universitaet Linz Austria, the panel focused on the emerging new model of citizens’ participation and representation, new forms of service provision as well as the increased blurring of boundaries between the public and the private sectors. These changes profoundly affect (and are, in turn, affected by) accounting tools and systems (including budgeting, accounting, reporting and performance measurement).

Contributions in the panel reflected on the changing and complex identities of public sector accounting and performance measurement, at the intersections between democracy, governance and accountability, with a special attention to, inter alia, the following topics:

  • transparency and accountability in the public sector;
  • accountability in inter-institutional relationships/public service networks;
  • performance measurement and democracy;
  • financial accounting and public governance;
  • reporting boundaries and public governance;
  • ‘From the hollow state to hollow democracies?’