1st Edition

The Routledge Handbook of Public Sector Accounting

Edited By Tarek Rana, Lee Parker Copyright 2024
    328 Pages 8 B/W Illustrations
    by Routledge

    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.

    Part I: Public Management, Governance and Accountability

    Chapter 1. Public Sector Accounting, Management Control and Risk Management: An Overview

    Tarek Rana and Lee Parker

    Chapter 2. Public Management and Crisis: Lessons for Neoliberalism Drawn from a City-State

    Mark Christensen, Chu Yeong Lim and Jamus Lim

    Chapter 3. Managing a grand challenge at the local level: The case of especially vulnerable neighborhoods in a Swedish city

    Sara Brorström and Alexander Styhre

    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

    Laurence Ferry and Henry Midgley

    Chapter 5. Accounting change in the public sector: rearranging deck chairs on the Titanic?

    Noel Hyndman and Mariannunziata Liguori

    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

    Daniela Argento and Eva Lövstål

    Chapter 7. Engaging Communities in Infrastructure Building: How Governments can Learn from Social Movements

    Suresh Cuganesan and Alison Hart

    Chapter 8. Strategic management accounting for change and flexibility

    Kim Eriksson, Linda Höglund and Maria Mårtensson

    Chapter 9. Machine Learning algorithms and public decision-making: A conceptual overview

    Floris van Krimpen, Hans de Bruijn and Michela Arnaboldi

    Part IV: Performance Management and Public Value

    Chapter 10. The Performance Framework of the EU Budget: A Path to Public Value Creation?

    Giuseppe Grossi and Sara Giovanna Mauro

    Chapter 11. Reflecting on Public Value in Covid-19

    Usman W. Chohan

    Chapter 12. The use of performance measures in the UK’s Coronavirus crisis: Implications for stake-holder engagement and performance management

    Suzana Grubnic and Geoffrey Heath

    Part V: Risk Management and Disclosure

    Chapter 13. Framing Risk Management within Management Control Systems

    Andre Rodrigues, Adina Dudau, Georgios Kominis and Alvise Favotto

    Chapter 14. Financial Vulnerability and Risk Disclosures in Australian Universities

    Jodie Moll

    Chapter 15. Public value accounting as an integrating mechanism between performance and risk

    Bracci E., Deidda Gagliardo E., Gobbo G., Tallaki M.

    Chapter 16. New Realities of Risk Management in the Public Sector

    Anil K Narayan and John Kommunuri

    Part VI: Sustainability Accounting, Management and Accountability

    Chapter 17. Polycentric governance and SDG commitments: public sector responses in challenging times

    Carolyn Cordery and Melina Manochin

    Chapter 18. Accountability and Sustainability in the Public Sector: An Impression Management Perspective for Research

    Delfina Gomes, Adelaide Martins and Manuel Castelo Branco

    Chapter 19. Management Control Systems and Risk Management: Mapping Public Sector Accounting and Management Research Directions

    Tarek Rana and Lee Parker


    Tarek Rana is an associate professor of accounting in the School of Accounting, Information Systems and Supply Chain at RMIT University, Melbourne, Australia. He teaches management accounting, forensic business investigation and data analytics. His research interests are in the areas of strategic management, management control systems, performance measurement, risk management and sustainability, with focus on the not-for-profit and public sector organisations.

    Lee Parker is a research professor in accounting at the University of Glasgow. His previous academic posts include the Universities of Glasgow, Dundee, Monash, Griffith, Flinders, Adelaide, South Australia, Royal Holloway University of London, RMIT University Melbourne, an honorary professorship at the University of St Andrews, and visiting professorships in the USA, UK, Australasia, Asia and the Middle East.

    "This edited volume provides a much-needed complement to similar, recent volumes exploring topical issues in public sector accounting, auditing and governance. It has a broad scope in terms of the topics covered, theories applied and geographical representation. The chapters are all written by established public sector accounting scholars and cover a range of burning issues that require attention from practitioners, policy-makers and researchers."

    Sven Modell, Alliance Manchester Business School, University of Manchester

    "This book provides an up-to-date, in-depth reflection on the most important and recent evolutions in public sector accounting scholarship and practices, offering international, plural perspectives on the challenges facing accountants and accounting systems in the public sphere. This is a fundamental reading to appreciate the scale and variety of such challenges, ranging, among others, from the widening of the scope of accounting to encompass public value and sustainability, to the strengthening the roles of control system to support change as well as risk management, to the rethinking of auditing, or the search for stronger community engagement."

    Ileana Steccolini, University of Essex and University of Bologna

    "Routledge Handbooks are marvelous assemblies of scholarship in a specialised field. I welcome this Handbook of Public Sector Accounting. The Handbook contains a smorgasbord of coverage by well-known scholars on public sector accounting. Also, the coverage is global, with contributions covering various regions, nation-states, and sectors. The Handbook highlights contemporary issues in public sector accounting, auditing and accountability."

    Emeritus Professor James Guthrie, Member of the Order (AM), Macquarie Business School, Australia