“Managing” wicked problems: Uncovering the roles of budgets, financial systems, and collaboration

Thomasson, Anna; Lapsley, Irvine; Steccolini, Ileana

doi:10.1111/faam.12246

Cited by 9 publications

(10 citation statements)

References 15 publications

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“…This resonates with the debate on the role of accounting and auditing in the face of “wicked problems,” which defy “completely defining [and] knowing when a problem is solved” (Jacobs & Cuganesan, 2014, p. 1252). Wicked problems may conflict with the search for transparency and simplistic ways to explain or propose solutions to complex issues (Thomasson et al., 2020). Some of these challenges emanate from sources in which multiple social domains or spaces intersect, and an integrated whole‐of‐government approach is required to address them (e.g., Jacobs & Cuganesan, 2014).…”

Section: Discussion and Future Research Avenuesmentioning

confidence: 99%

Performance auditing in the public sector: A systematic literature review and future research avenues

et al. 2021

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Performance auditing (PA) has undergone relevant evolutions in recent decades, attracting considerable interest from academics and practitioners alike, in terms of its emergence, evolution, transformation, and outcomes in various international contexts. Through a systematic review of the literature published over the past five decades, totaling 125 papers, this study maps the existing knowledge on PA and recommends avenues for future research. Based on the analysis of the selected articles, the paper identifies and discusses the main themes emerging from the literature, including the scope and evolution of PA; the two faces of PA (accountability and performance improvement); the tensions and contradictions of influence and independence of PA; and unintended consequences and conflicts of PA. Considering the synthesis of the literature and current issues in public administration, the paper highlights themes that warrant further research, including the PA implications of digitalization and emerging technologies, the potential for widening accountability, PA's connections with media, and the relevance of PA in a risk management perspective. The paper also offers insights into the potential of international and comparative approaches to research on PA issues.

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Section: Discussion and Future Research Avenuesmentioning

confidence: 99%

Performance auditing in the public sector: A systematic literature review and future research avenues

et al. 2021

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“…There has been some field research evidence of good anticipatory capabilities in English local authorities (Barbera et al , 2019; Thomasson et al , 2020). Key to this are practices involving both central and local government, such as the spending review, budget, accountability and audit and risk management arrangements (Ferry et al , 2015; Ferry and Eckersley, 2019) as well as accountability relationships between local authorities and citizens (Ahrens et al , 2020; Ahrens and Ferry, 2015; Ferry et al , 2019).…”

Section: Resilience Crisis and Accountingmentioning

confidence: 99%

Financial resilience of English local government in the aftermath of COVID-19

Ahrens

Ferry

2020

JPBAFM

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PurposeThe financial resilience of local authorities has been a serious concern over the past decade due to austerity and its effects on local government budgets despite rising service demands. More recently, the scale and suddenness of the shock from COVID-19 has exacerbated problems of financial resilience. This paper explores the financial management responses required by a sudden, nationwide pandemic of such severity.Design/methodology/approachThis paper applies the concept of financial resilience to English local government to analyse their situation in the aftermath of COVID-19. It is based on a close reading of official reports and the news media.FindingsLocal authority’s financial resilience could deal with normal levels of risk arising from austerity. However, the seriousness of COVID-19 alongside pressures still emanating from Brexit requires a significant level of central government support. This is critical as local government is expected to underpin future economic growth of the UK as well as deliver an important social response. Presently, the financial framework for funding individual local authorities through central government in terms of COVID-19 support is not on a reliable footing to answer specific demands. This can lead to gaming and perverse incentives.Originality/valueThis is the first paper to connect the financial resilience in the local government framework with the required central government funding procedures for sudden nationwide crises, such as the COVID-19 pandemic. It identifies the need to define what effect key variables, such as local government financial reserves, local deprivation indices and anticipatory financial management practices in local government should have on the determination of central government aid for individual local authorities.

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“…This aligns to Mouritsen and Kreiner (2016) claim that a taken decision is often not the end but the beginning of a trajectory to new decisions about future and uncertain events. In a similar vein, Jacobs and Guganesan (2014), see also Head and Alford (2015) and Thomasson, Lapsley, and Steccolini (2020), refer to the practical relevance of wicked problems that due to their complexity, dynamics, and the involvement of multiple stakeholders require a multidisciplinary approach, which in the case of complex city centre projects could imply the involvement of disciplines like spatial planning, architecture, public administration and accounting. Another direction for future research regards an investigation as to whether the various interests of the stakeholders are appropriately accommodated by the provided accounting information, which resonates with the earlier indicated critical perspective on accounting information use and related plea for dialogic accounting (Aleksandrov et al, 2018;Brown & Dillard, 2015;Brown, 2009).…”

Section: Conclusion and Discussionmentioning

confidence: 99%

Use and non-use of accounting information: The case of controversial projects in public and non-profit settings

Helden

Caperchione

Pattaro

2023

Critical Perspectives on Accounting

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“Managing” wicked problems: Uncovering the roles of budgets, financial systems, and collaboration

Cited by 9 publications

References 15 publications

Performance auditing in the public sector: A systematic literature review and future research avenues

Performance auditing in the public sector: A systematic literature review and future research avenues

Financial resilience of English local government in the aftermath of COVID-19

Use and non-use of accounting information: The case of controversial projects in public and non-profit settings

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