Accounting change and value creation in public services—Do relational archetypes make a difference in improving public service performance?

HR development in local government: how and why does HR strategy matter in organizational change and development?

“…Finally, arrow (d) exhibits the outcome state that covers the HRD policy and practice level as well as the emerging 'institutions to change' through which the actual implementation of HRD programs take place. Yet, exploring effects associated with significant changes in resource flows (e) regarding the increasing stock of accounting knowledge and its effects on capability development at public service level is beyond the scope of this paper (Bruns 2013).…”

“…Supplementary questions were posed to identify the relevance of legal rules and (key) stakeholders, intended (strategic) activities and also the accounting change interventions currently in place (more detailed information is available from the author). This enabled a criteria-based approach (Bruns 2013;Gratton 1999) to assessing 'corporate' accounting change, especially to secure that comparing assessment results was based on a consistent categorization scheme. Similar procedures were developed to assess the state of HRD, which is further outlined in the Sect.…”

“…Thus, even understanding that structural and social relationships are a source of HRD, public service organizations must still recognize that both the reliability and sequential order of coupling HRM and capability development is a factor moderating organizational outcomes associated with, for example, 'corporate' accounting change interventions. This study emphasizes the context of leading accounting change to consider the pluralistic setting and the role of collective leadership in local governments, especially with regard to challenges associated with the distribution of professional knowledge and autonomy (Denis et al 2001;Bruns 2013), and how formal structures and leadership roles are induced in order to strategize on resource investments and change interventions (Stewart and Kringas 2003;Jones 2002). In this respect, the 'order of implementation' Martin 2000: 1116) summarizes the outcome state of change management interventions in order to introduce 'embedded' processes of resource investments, and indicates the governance mechanism to coordinate the variety of change interventions in terms of political support, implementation strategy, and the antecedent (formal) structures to create the HR strategic alignment.…”

“…Moreover, replacing the accounting basis is assumed to be a 'high-impact system' because of its crucial role in modifying organizational structures, identities and practices throughout the entire organization (Liguori 2012;Bruns 2013). One main premise is that accounting change incorporates more than simply re-designing accounting systems or formal structures of management control.…”

Ten years after: The rise and fall of managerial autonomy in Pompeii

“…This might seem a marginal technicality to the reader (and indeed could have seemed so to the board of directors when they accepted the pressure from the Ministry accounting office). However, it is a crucial example of the centre's resistance to granting 'serious' autonomy; as we will see, the accounting representation under a cash base principle and the associated posting of residuals would be used to justify withdrawing resources at a later stage (on the shift from cash based to accrual accounting see also Bruns, 2013;Ezzamel et al, 2013).…”