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Accounting, performance management systems and accountability changes in knowledge-intensive public organizations: A literature review and research agenda
Kristianstad University, Sweden;Nord Univ, Norway.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics. Univ Turku, Finland.ORCID iD: 0000-0001-8305-6699
D'Annunzio Univ Chieti Pescara, Italy;Gran Sasso Sci Inst, Italy.
Åbo Akad Univ, Finland;Stockholm University, Sweden.
2019 (English)In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 33, no 1, p. 256-280Article, review/survey (Refereed) Published
Abstract [en]

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. 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.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2019. Vol. 33, no 1, p. 256-280
Keywords [en]
Performance measurement, Accountability, Accounting, Hybridization, Knowledge-intensive public organizations
National Category
Economics and Business
Research subject
Economy, Ekonomistyrning
Identifiers
URN: urn:nbn:se:lnu:diva-91811DOI: 10.1108/AAAJ-02-2019-3869ISI: 000507577800001OAI: oai:DiVA.org:lnu-91811DiVA, id: diva2:1391271
Available from: 2020-02-04 Created: 2020-02-04 Last updated: 2020-02-04Bibliographically approved

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