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Full Description
The Routledge Handbook of Public Sector Accounting explores new developments and transformations in auditing, management control, performance measurement, risk management and sustainability work in the contemporary world of the public sector and the functioning of accounting and management in that realm. It focuses on critical analysis and reflection with respect to changing risk and crisis management patterns in the public sector in the current Covid- 19 and post- Covid- 19 era, across diverse social, political and institutional settings globally.
This research-based edited book, targeted at scholars, professionals, teachers and consultants inthe fields of public sector accounting, auditing, accountability and management, offers high-level insights into the new architecture and execution of such activities in the emerging post-pandemic world. The chapters are written by leading scholars in the accounting and public administration disciplines internationally and provide important assessments, frameworks and recommendations concerning a wide variety of institutions, practices and policies with a view to addressing the many emerging societal, governmental and professional issues. Spanning theoretical, empirical and policy discussion contributions, the book's chapters will be readily accessible to accounting, auditing and management audiences alike.
Contents
Part I: Public Management, Governance and Accountability Chapter 1. Public Sector Accounting, Management Control and Risk Management: An Overview Chapter 2. Public Management and Crisis: Lessons for Neoliberalism Drawn from a City-State Chapter 3. Managing a grand challenge at the local level: The case of especially vulnerable neighborhoods in a Swedish city Part II: Public Sector Accounting and Auditing Issues Chapter 4. Institutional entrepreneurship in a Supreme Audit Institution: The National Audit Office and the use of data in financial audit Chapter 5. Accounting change in the public sector: rearranging deck chairs on the Titanic? Part III: Management Control, Innovation and Change Chapter 6. Collaborative innovation and management control in times of crisis: tensions of a disrupted project in public health care Chapter 7. Engaging Communities in Infrastructure Building: How Governments can Learn from Social Movements Chapter 8. Strategic management accounting for change and flexibility Chapter 9. Machine Learning algorithms and public decision-making: A conceptual overview Part IV: Performance Management and Public Value Chapter 10. The Performance Framework of the EU Budget: A Path to Public Value Creation? Chapter 11. Reflecting on Public Value in Covid-19 Chapter 12. The use of performance measures in the UK's Coronavirus crisis: Implications for stake-holder engagement and performance management Part V: Risk Management and Disclosure Chapter 13. Framing Risk Management within Management Control Systems Chapter 14. Financial Vulnerability and Risk Disclosures in Australian Universities Chapter 15. Public value accounting as an integrating mechanism between performance and risk Chapter 16. New Realities of Risk Management in the Public Sector Part VI: Sustainability Accounting, Management and Accountability Chapter 17. Polycentric governance and SDG commitments: public sector responses in challenging times Chapter 18. Accountability and Sustainability in the Public Sector: An Impression Management Perspective for Research Chapter 19. Management Control Systems and Risk Management: Mapping Public Sector Accounting and Management Research Directions
