Accounting, performance management systems and accountability changes in knowledge-intensive public organizations: A literature review and research agenda

A2 Review article, Literature review, Systematic review


Internal Authors/Editors


Publication Details

List of Authors: Giuseppe Grossi, Kirsi-Mari Kallio, Massimo Sargiacomo, Matti Skoog
Publication year: 2020
Journal: Accounting, Auditing and Accountability Journal
Volume number: 33
Issue number: 1
eISSN: 0951-3574


Abstract

Purpose – The purpose of this paper is to
synthesize insights from previous accounting, performance measurement (PM) and
accountability research into the rapidly emerging field of knowledge-intensive
public organizations (KIPOs). In so doing, it draws upon insights from previous
literature and other papers included in this special issue of Accounting,
Auditing and Accountability Journal.

Design/methodology/approach – The paper
reviews academic analysis and insights provided in the academic literature on accounting, PM and
accountability changes in KIPOs, such as universities and healthcare
organizations, and paves the way for future research in this area.

Findings – The literature review shows that
a growing number of studies are focusing on the hybridization of different
KIPOs, not only in terms of accounting tools (e.g. performance indicators,
budgeting and reporting) but also in relation to individual actors (e.g.
professionals and managers) that may have divergent values and thus act
according to multiple logics. It highlights many areas in which further robust
academic research is needed to guide developments of hybrid organizations in
policy and practice.

Research limitations/implications – This
paper provides academics, regulators and decision makers with relevant insights
into issues and aspects of accounting, PM and accountability in hybrid
organizations that need further theoretical development and empirical evidence
to help inform improvements in policy and practice.


Last updated on 2020-07-04 at 06:42