The Special Interest Group on Accounting and Accountability continues the great work at the IRSPM Annual Conference 2018 in Edinburgh. Our panel on “Accounting and Accountability of value creation in innovative public Service delivery Arrangements” once again resonated with the leading scholars in the field.
The panel covered the latest, cutting-edge research papers that addressed the following questions:
- What are the theoretical and methodological challenges for public sector accounting and accountability in social innovation and social entrepreneurship practices?
- How can the value of public services be measured and evaluated in the spectrum of innovative public service delivery arrangements, e.g. co-production, social innovation and social entrepreneurship, and personalization?.
- How do co-productive relations challenge accountability? Who is accountable, to whom, and how can users and lay actors be held to account?
- How can accounting support accountability, decision making and control processes in the new public service delivery arrangements? What differences emerge among different arrangements, and how can public sector organizations juggle different accounting requirements and accountability relationships in those arrangements?
- How can accounting trigger, and when does it hinder cooperative arrangements between non-profits and public sector entities? How can it assist in solving the challenges of cooperation, collaboration, and co-production between those entities?
- What is the role of accounting in shaping the reality when citizens/users and government actors collaborate at any point of the public service delivery cycle?
- What is the role of accounting and/or accountants in the prevention and control of activities and events in value destruction (i.e. fraud, corruption), particularly in arrangements that open up, blur, and go beyond organizational boundaries?
Chairs (in alphabetic order): Enrico Bracci, University of Ferrara, IT, Sanja Korac, Alpen-Adria-Universität Klagenfurt, AT, Irvine Lapsley, University of Edinburgh, UK, Mariafrancesca Sicilia, University of Bergamo, IT, Ileana Steccolini, Newcastle University London, UK.
Many thanks to the presenters and discussants, the panel chairs, session chairs, and the participants for the great experience!