IRSPM Conference 2013

10-12 April 2013, Prague, The Czech Republic – hosted by the Faculty of Economics and Administration, Masaryk University Brno


Chairs Ileana Steccolini, Bocconi University Italy, Sue Llewelyn, Manchester Business School UK, and Enrico Bracci, University of Ferrara Italy invited contributions tackling the unprecedented challenges that the global economic recession had brought to public sector services.

New patterns of public service delivery characterized by multiple actors, shrinking budgets and rising accountability requirements emerge with a number of inter-organizational accounting practices, such as open-book accounting, inter-organizational cost management, value-creation accounting, integrated information systems, consolidated financial reporting, non financial measurement, and informal control mechanisms. In such settings, however, accounting can play a multifaceted role in mediating, shaping and constructing inter-organizational relations as well as boundary management. The panel therefore included papers that addressed the following questions:

  • How do inter-organizational relations promote new forms of accountabilities and accounting? And how do these new forms enable sustainable interorganizational relations influence the former?
  • What new forms of budgeting and reporting are emerging to account for Austerity and inter-organizational programs and interventions?
  • How and to what extent should accounting processes and techniques be adapted to these collaborative settings?
  • What are the consequences of inter-organizational relations on accountability modes and technologies?
  • What is the role of transparency on accountability modes and technologies?
  • And overall, which are the new directions and challenges of public sector accounting and accountability, in an era of austerity?