P01 SIG Accounting and Accountability

Accounting and Accountability as Catalysts for Change: Advancing Civic Engagement, Social Equity and Sustainability in Public Services

Panel chairs

Iris Saliterer, University of Freiburg, Germany, Corresponding chair: iris.saliterer@vwl.uni-freiburg.de 

Deborah Agostino, Politecnico Milano, Italy

Andre Lino, Essex Business School, UK

David Matkin, Brigham Young University, USA

Tobias Polzer, WU Vienna, Austria

Katarzyna Sienkiewicz-Małyjurek, Silesian University of Technology, Poland

Ileana Steccolini, University of Bologna

Hanyu Xiao, The Education University of Hong Kong

The SIG on Accounting and Accountability centers its work around the questions of how accounting impacts decisions and public services and how it assists in fostering accountability. In the face of complex and intertwined societal challenges, rapid technological advancements, and political, economic, social and environmental crises, it is more critical than ever to explore the integral and multifaceted roles that accounting and accountability play in promoting civic engagement, enhancing social capital, and driving sustainable practices.

Aligning with its interdisciplinary focus, this year’s panel thus seeks to gather diverse perspectives on how accounting practices and accountability mechanisms can be leveraged for more transparent, equitable, and sustainable public management, and for fostering resilience in the face of complex challenges. This includes exploring how accounting and accountability mechanisms can enhance trust between citizens and government, support the voices of marginalized communities, drive social, environmental and economic sustainability, and adapt to the rapid pace of digital transformation.

While we invite submissions addressing a range of topics relevant for public service accounting and accountability scholarship and practice, we are particularly interested in exploring questions within the following sub-themes:

Transparency, Trust, Civic Engagement and Social Equity

• What role does transparency play in enhancing accountability and trust between citizens and government, and what are the key factors and mechanisms that influence this trust?
• How can accounting, auditing and accountability frameworks and practices be designed and adapted to better represent and support the voices and needs of marginalized and vulnerable communities?
• In what ways can accounting and performance data be utilized to drive different forms of citizen engagement, and how can interactive platforms be designed to enhance access, understanding, and analysis of this data to encourage meaningful dialogue and feedback?
• How do co-production approaches affect the traditional roles and responsibilities of accountants and auditors in public administration?
• How can anti-corruption strategies be designed, how can we detect and prevent fraud and financial misconduct (in complex arrangements), and how can their impact on accountability be measured?

Accounting for Shaping Sustainable and Resilient Public Services

• What are the challenges and opportunities in integrating sustainability accounting into public sector reporting and how can auditing practices evolve to better capture and assess environmental sustainability efforts?
• In what ways can sustainability information and reports be designed to motivate behavioral change and encourage key stakeholders to adopt more sustainable practices?
• How can accounting and reporting practices evolve to better prepare governments and public service organizations for environmental and social risks while fostering long-term value creation?
• How can accounting and auditing practices evolve to assess and report on the resilience of public services in the face of complex, interconnected crises (e.g., climate change, pandemics, economic instability)?
• What is the role of accounting practices in fostering cohesion and enhancing social capital during crises, thereby building financial, organizational, and community resilience?
• What are the barriers and facilitators, including organizational hierarchies, resources and power dynamics, affecting accountants and auditors’ role in enhancing financial and organizational resilience in governments?
• How do the temporal dynamics of multiple crises shape public sector organizations' perceptions, priorities, and approaches to enhance resilience?

Digital Transformation of Public Service Accounting and Accountability

• How are emerging technologies, tools and techniques and particularly AI-human interactions reshaping accounting, auditing and decision-making practices in the public sector, and what are the implications for accountability, transparency, accessibility and the roles of accounting professionals?
• What competencies are needed to ensure accountability in delivering public services in light of these developments, and how can these skills be developed among public sector accountants, auditors, decision makers and citizens?
• What are the ethical considerations, challenges, and potential drawbacks in implementing  digital technologies in public sector accounting, particularly regarding increased digital data usage, impacts on vulnerable populations, and issues such as accountability overload or opaque algorithms?
• How is the digital transformation of public services reshaping accountability relationships, and how can digital tools and platforms improve public engagement, accessibility, and participation in budgeting, financial decision-making, and oversight processes for diverse user groups including those with limited digital literacy?

We encourage submissions that adopt diverse theoretical perspectives and utilize various research methodologies, including but not limited to experimental, qualitative, quantitative, and mixed-methods approaches.

Special Issue(s) related to panel themes are currently being developed.