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. © 2019, Emerald Publishing Limited.

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

Massimo, Sargiacomo
;
2019

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. 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. © 2019, Emerald Publishing Limited.
File in questo prodotto:
File Dimensione Formato  
10-1108_AAAJ-02-2019-3869.pdf

Solo gestori archivio

Descrizione: Article
Tipologia: PDF editoriale
Dimensione 226.09 kB
Formato Adobe PDF
226.09 kB Adobe PDF   Visualizza/Apri   Richiedi una copia
KIPO AAAJ625700AU33697 proofs.pdf

accesso aperto

Tipologia: Documento in Post-print
Dimensione 378.07 kB
Formato Adobe PDF
378.07 kB Adobe PDF Visualizza/Apri

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11564/704401
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 72
  • ???jsp.display-item.citation.isi??? 58
social impact