TY - JOUR
T1 - Accounting, performance management systems and accountability changes in knowledge-intensive public organizations
T2 - A literature review and research agenda
AU - Grossi, Giuseppe
AU - Kallio, Kirsi Mari
AU - Sargiacomo, Massimo
AU - Skoog, Matti
N1 - Publisher Copyright:
© 2019, Emerald Publishing Limited.
PY - 2020
Y1 - 2020
N2 - 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. Originality/value: The paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.
AB - 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. Originality/value: The paper provides the growing number of academic researchers in this emerging area with a literature review and agenda upon which they can build their research.
KW - Accountability
KW - Accounting
KW - Hybridization
KW - Knowledge-intensive public organizations
KW - Performance measurement
UR - http://www.scopus.com/inward/record.url?scp=85066999484&partnerID=8YFLogxK
U2 - 10.1108/AAAJ-02-2019-3869
DO - 10.1108/AAAJ-02-2019-3869
M3 - Review Article or Literature Review
SN - 1368-0668
VL - 33
SP - 256
EP - 280
JO - Accounting, Auditing and Accountability Journal
JF - Accounting, Auditing and Accountability Journal
IS - 1
ER -