The IRSPM Special Interest Group (SIG) on Accounting & Accountability is delighted to organize a panel on “Accounting for Stewardship and Innovation – Accountability for Impact“ at the IRSPM Conference 2019 in Wellington, New Zealand – in many aspects a pioneer country in public management!
The very notions of ‘public interest and ‘public value’ is increasingly contested, with reported levels of trust in governments and institutions at all-time lows. Furthermore, the attainment of public interest takes place in an abstract arena rather than in the specific domain of public sector organizations, blurring the processes of how public interest and public value are decided upon, and planned and accounted for, ultimately raising questions about who is accountable for the impact that is achieved on society.
These developments together with a progressive decline of citizenship and the gradual erosion of democratic norms and values call for new ideas, conceptual lenses and inter-disciplinary approaches that allow scholars to explore if and how accounting accounts for, but also impacts on, issues of wider social relevance (e.g. the definition, creation and maintenance of public value, the co-production and hybridization of public services, public service delivery under extra-ordinary conditions).
Moreover, they provide the opportunity for the accounting discipline to pay stronger attention to its function in reflecting and building collaboration, democracy, confidence, wellbeing, participation, inclusiveness, fairness, and (possibly) happiness and thereby re-new the accountants’ roles as stewards of public funds and public trust.
This panel welcomes and encourages theoretical and empirical research that, among others, address the following questions:
- How can public value in the spectrum of innovative public service delivery arrangements (e.g. co-production, social innovation and social entrepreneurship) and their impact in society be measured, and how can it be accounted for, by whom as well as to whom? How can users and lay actors be held to account?
- How can accounting and reporting tools and techniques, including, among others, social accounting and integrated reporting, contribute to making the public value more or less visible, and shape conceptions of what public value and the public sphere are?
- How does accounting interact with other disciplines to address the practical and scholarly challenges posed by changing conceptions of the public sector towards an emphasis on ‘publicness’?
- How can accounting support accountability, decision making and control processes in the new public service delivery arrangements? How can it assist in solving the challenges of cooperation, collaboration, and co-production?
- How can accountants embrace their role as stewards of public funds across the budgeting cycle? How can they prevent and control activities and events in value destruction (i.e. fraud, corruption), particularly in arrangements that open up, blur, and go beyond organizational boundaries?
- How can accounting support accountability relationships in innovation? What are the uses (and abuses) of accounting information by politicians, managers, citizens, and their consequences for organizations, policies, and the society?
Contributions are invited that adopt any research strategy, as long as it effectively addresses the issues at hand and rigorously adheres to the methodology adopted, be it theoretical or empirical, quantitative or qualitative.
- Abstract on-line submission opens the 13 September 2018 through the conference website (http://irspm2019.com/irspm19/home)
- Abstract submission deadline 20 October 2018
- Author notification 24 November 2018
We are looking forward to seeing you in New Zealand!
The Panel Chairs,
Suresh Cuganesan, University of Sydney, AUS –email@example.com
Sanja Korac, Alpen-Adria-Universität Klagenfurt, AT – firstname.lastname@example.org
J.F.A. (Tom) Overmans, University of Utrecht, NL – J.F.A.Overmans@uu.nl
Iris Saliterer, Albert-Ludwigs University Freiburg, GER – email@example.com
Ileana Steccolini, Newcastle University London, UK – firstname.lastname@example.org