The Research-Practice Gap on Accounting in the Public Services: An International Analysis PDF
Preview The Research-Practice Gap on Accounting in the Public Services: An International Analysis
PUBLIC SECTOR FINANCIAL MANAGEMENT The Research-Practice Gap on Accounting in the Public Services An International Analysis Laurence Ferry Iris Saliterer Ileana Steccolini Basil Tucker Public Sector Financial Management Series Editors Sandra Cohen Athens University of Economics and Business Athens, Greece Eugenio Caperchione Università di Modena e Reggio Emilia Modena, Italy Isabel Brusca University of Zaragoza Zaragoza, Spain Francesca Manes Rossi Department of Management and Innovation Systems University of Salerno Fisciano, Italy This series brings together cutting edge research in public administration on the new budgeting and accounting methodologies and their impact across the public sector, from central and local government to public health care and education. It considers the need for better quality account- ing information for decision-making, planning and control in the public sector; the development of the IPSAS (International Public Sector Accounting Standards) and the EPSAS (European Public Sector Accounting Standards), including their merits and role in accounting har- monisation; accounting information’s role in governments’ financial sus- tainability and crisis confrontation; the contribution of sophisticated ICT systems to public sector financial, cost and management accounting deployment; and the relationship between robust accounting information and performance measurement. New trends in public sector reporting and auditing are covered as well. The series fills a significant gap in the market in which works on public sector accounting and financial management are sparse, while research in the area is experiencing unprecedented growth. More information about this series at http://www.palgrave.com/gp/series/15782 Laurence Ferry • Iris Saliterer Ileana Steccolini • Basil Tucker The Research-Practice Gap on Accounting in the Public Services An International Analysis Laurence Ferry Iris Saliterer Durham University Business School Albert Ludwigs University of Freiburg Durham University Freiburg, Germany Durham, UK Basil Tucker Ileana Steccolini UniSA Business School Newcastle University London University of South Australia London, UK Adelaide, SA, Australia Public Sector Financial Management ISBN 978-3-319-99431-4 ISBN 978-3-319-99432-1 (eBook) https://doi.org/10.1007/978-3-319-99432-1 Library of Congress Control Number: 2018957073 © The Editor(s) (if applicable) and The Author(s) 2019 This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the pub- lisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institu- tional affiliations. Cover illustration: Prisma by Dukas Presseagentur GmbH / Alamy Stock Photo This Palgrave Pivot imprint is published by the registered company Springer Nature Switzerland AG The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland a I a n nternatIonal nalySIS of the r -P G a eSearch ractIce aP on ccountInG In P S the ublIc ervIceS Summary Purpose—This book considers how the practical and public policy rele- vance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings rele- vant to accounting and accountability in the public services. Design/Methodology/Approach—An international comparative analy- sis of the research-practice gap on accounting in the public services has been undertaken. This involved academic perspectives from 21 coun- tries and practitioner perspectives from the heads of the public services at 3 leading international professional accounting bodies actively involved in the public services arena. Findings—Research can be useful to inform practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers, the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. Research Limitations/Implications—The book covers a broad range of countries in an attempt to get a detailed comparative analysis of the extent to which academic research is seen to resonate, engage, and impact public sector practice. The main coverage is relatively advanced western liberal democratic countries from Europe, alongside Australia, and North America (Canada and the USA). However, importantly, as part of a broader comparative analysis, it also includes contributions v vi AN INTERNATIONAL ANALYSIS OF THE RESEARCH-PRACTICE GAP… from Africa—Nigeria and Ghana, South America—Brazil, and Asia— Malaysia and Thailand. Nevertheless, it does not cover other developing economies, where findings could be different and are worthy of investigation. Originality/Value—The book is both ambitious and innovative in build- ing on calls to address the research-practice gap through engaging a broad cross-section of academics and practitioners at an international level. a cknowledGementS We would specifically like to thank Ron Hodges (Emeritus Professor of Accounting, Birmingham University, UK), Aileen Murphie (Director at National Audit Office (NAO), UK), Pete Murphy (Professor of Public Management, Nottingham Trent University, UK), Lee Parker (Professor of Accounting, RMIT, Australia, and University of Glasgow, Scotland, UK), and all of the other colleagues who supported in the development of this book. vii c ontentS 1 Concerns About the Research-Practice Gap on Accounting in Public Services 1 2 Where There’s a Will… The Research- Practice Gap in Accounting 9 3 A Global View of the Research-Practice Gap in a Public Sector Context 33 4 W e Build Too Many Walls and Not Enough Bridges 115 5 Closing Reflections 129 Index 135 ix a a bout the uthorS Laurence Ferry is a Professor of Accounting at Durham University Business School (UK) and a prestigious Parliamentary Academic Fellow in public accountability 2018–2019. He is a well-recognized international expert in public financial management. Iris Saliterer is a Professor of Public and Non-Profit Management at the Albert-Ludwigs University in Freiburg (Germany) and was Schumpeter Fellow at Harvard University (USA) in 2015–2016. Her main research interests include performance management, public sector accounting and financial management (reforms), financial and administrative resilience, and innovative forms of public service delivery. Ileana Steccolini is a Professor of Accounting and Finance at Newcastle University London (UK) and the chair and founder of IRSPM Accounting and accountability special interest group. Her research develops at the interface between accounting and public administration. Basil Tucker is currently a senior lecturer in the School of Commerce, UniSA Business School (Australia). He has published extensively on the relevance of academic research, and in particular, the research-practice ‘gap’ in management accounting. xi
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