Special issue Accounting for Public Governance

Special issue call for papers from

Guest Editors

Giuseppe Grossi, Kristianstad University, Sweden (giuseppe.grossi@hkr.se)

Ileana Steccolini, Bocconi University, Italy (ileana.steccolini@sdabocconi.it)

Public Governance has been heralded as the "new" post-NPM paradigm, emphasizing the need for governments and public sector entities to strengthen transparency, openness and participation, and to enhance their capacity to manage, steer and monitor contracts, partnerships and relationships with private and public sector entities, and to take part in public networks, all in the pursuit of the public interest. As a consequence, national and international reforms have been adopted based on the assumption that improving mechanisms of public governance and accountability will result in better public sector performance.

These recent trends pose new, interesting challenges for accounting theory.

First, the boundaries of public sector accounting and accountability need to be redefined and assessed to answer the need to "account for public governance".

Second, new approaches, tools and techniques must be identified, designed, and tested. For example, new tools are needed for measuring and assessing the feasibility and performance of public networks, public-private partnerships, contracting out, and various types of collaborations. Moreover, accounting tools can play an important role in providing support in the collaboration and coordination among partners, as well as the participation of stakeholders/ citizens in decision making processes.

Finally, the new techniques designed to meet the needs of accounting for public governance do not always appear to live up to expectations. Thus, the factors underlying the (un)success of reforms need to be identified.

This special issue welcomes both theoretical and empirical research papers that use qualitative research methods to focus on how accounting and accountability are being shaped by the new public governance paradigm and, in turn, contribute to shaping it.

An indicative list of themes is defined below.

• How is the public governance paradigm affecting accounting and accountability issues?
• What are the new challenges for accounting in the new public governance paradigm?
• How is the performance of public networks, PPPs and other partnerships measured and assessed?
• How can accountability and participation be ensured within public networks, groups, partnerships?
• How are complex holding structures, partnerships or contracted out public services evaluated and controlled by public sector entities? What is the role of accounting tools?
• What is the role of accounting in ensuring (or hampering) transparency and citizens’ and stakeholders’ participation?
• Are the new "public governance accounting" tools and techniques successful? What are the explanatory factors of their (un)successful introduction and implementation? 

Submissions should adhere to the QRAM Manuscript requirements. Please note that manuscripts for this special edition should be submitted directly by email (as a Word attachment) to one of the guest editors by 1^st December 2012. Early submissions and communications with the guest editors are encouraged. All papers are subject to the double blind refereeing process. We would also appreciate your bringing this call to the attention of colleagues who might wish to contribute.