The concept of a smart city has attracted the attention of many scholars and policymakers in many countries worldwide. The role of accounting as a tool of governance in smart city politics, however, has so far been largely overlooked, especially in less developed countries (LDCs). This paper sets off to fill this research gap and hitherto unexplored linkages between accounting and smart cities. Drawing on the concept of governmentality, the authors conducted a case study based on document analysis, meetings observation, and 42 semi-structured interviews at a branch of a hybrid electricity company owned by New Cairo City in Egypt, during 2018. Findings show that the case company has implemented smart distribution networks of electricity in which new management accounting technology (enterprise resource planning (ERP) system) is used to trace costs, revenues, client complaints and feedback in a timely manner. The new network (of infrastructure and technologies) has represented timely accounting information as a major political power to influence accurate governance decision-making, such as smart electricity pricing and control, and to challenge governance decisions that are not sound. This paper is one of the first studies to explore the socio-political dynamics of accounting in smart city governance in the context of LDCs.
Purpose – This study aims to analyse the role of circuits of power in institutionalising competitive tendering in public sector organisations and effects on accountability among public decision makers. Design/methodology/approach – The study used intensive field research data based on interviews, meeting observations and document analysis in a city, referred to as Sunset City, in Finland from 2008 to 2013. Findings – The relationship between institutionalisation of competitive tendering and accountability for total costs of public services depends on how public officials use management accounting and control systems to limit procurement risks and how political decision makers hold public officials to account. This study uses the concept of organisational outflanking within the circuits of power to analyse and explain the finding of ceremonial accountability. Research limitations/implications – Empirical findings cannot be generalised to other situations, but the theoretical framework used in this study can be applied elsewhere. Practical implications – It is advisable to avoid institutionalising macro-institutional market-based mechanisms, such as open competitive tendering in public health care organisations and municipalities in the EU, the consequences of which in terms of total costs, quality of services and accountability among organisational actors at local levels cannot be foreseen, minimised or controlled. Originality/value – This study uses the framework of circuits of power to extend the Burns and Scapens institutional framework to accountability for using public funds in outsourcing services during the ongoing financial crisis.
This study analyses the role of accounting information in negotiating contractual relationships in the framework of circuits of power during a competitive tendering process. The study asks how institutionalised accounting information affects taken‐for‐granted ways of thinking and acting by institutional actors in negotiating inter‐organisational order when analysed using the framework of circuits of power. Field research took place in a Finnish not‐for‐profit aged care organisation and municipality from 2008 to 2012. The study shows that institutionalised accounting information cannot be taken‐for‐granted to prevail in obligatory passage points of the circuits of power in negotiating order.
PurposeThis study analyses how the implementation of PPPs to operate rural water infrastructures and deliver water to local population has led to a new accountability archetype.Design/methodology/approachThe archetype theory is used to analyse the process of implementing PPPs as a new archetype and setting up systems and structures of accountability between contracting parties. The empirical part of the study is based on extensive document analysis in an East African country. Documents analysed are from governmental sources, UNICEF and the World Bank and cover a period from 1998 to early 2019.FindingsThe process of implementing PPPs was revolutionary at the national level and evolutionary at micro levels. The sequence of the change process moved from central to peripheral. The linearity followed a reorientation track strategy. Setting up systems and structure of accountability was evolutionary, peripheral to central following the reorientation strategy. National authorities reacted proactively to comments and suggestions from international donors and local population. However, not all districts have fully implemented PPPs in their rural water sector. The structure of accountability at the local level, however, still suffers from logistical and professional capacity constraints.Research limitations/implicationsEmpirical findings cannot be generalised to other situations, but the theoretical framework used in this study can be applied elsewhere.Practical implicationsGiving priority to hearing from end users themselves before designing and implementing policies that intend to respond to specific local needs is recommended.Originality/valueThis study explains the ways in which micro-organisational change can lead to revolutionary archetypes such as PPPs, whereas the implementation of systems and the structure of accountability at inter-organisational level remain evolutionary.
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