Handbook of Accounting and Public Governance

Exploring Hybridizations

Research Handbooks on Accounting series

。教授由朱塞佩·Grossi编辑,极为痛心r of Public Management and Accounting, School of Business, Kristianstad University, Economic Analysis and Accounting Division, Nord University, Norway and visiting Professor, Kozminski University, Poland and Jarmo Vakkuri, Professor of Local Public Economics, Faculty of Management and Business, Tampere University, Finland and visiting Professor, Norwegian School of Economics, Norway

Expertly navigating the complex relationships between accounting and the development of hybridized public governance, this erudite Handbook critically analyses the most pressing challenges and limitations currently facing accounting and public governance research. Comprehensively drawing intricate links between accounting, public governance and hybridization, it conceptualizes the role of accounting by looking at the current and prospective needs of hybridized public governance.

‘This essential book contains 35 authors from across the globe and provides a smorgasbord of coverage, addressing cross-cutting public accounting and governance issues by various topics. This Handbook testifies that hybridization in the public sector and its associated accounting and public governance issues are important to organizations and societies in the modern era.’
– James Guthrie, Macquarie University, Australia

‘In the past decades, the number and types of hybrid organizations has increased strongly – and these organizations are here to stay! The hybridity of these organizations has had impact on all elements of public governance. Mixing efficiency driven modes with more attention for public value creation creates tensions for accountability, financial and other types of reporting, performance measurement and budgeting. This Handbook offers a welcome overview and discussion of these tensions, with examples from various countries, policy sectors, and government levels. It is a must read for scholars and students who are studying hybrid organizations.’
– Sandra van Thiel, Erasmus University Rotterdam, the Netherlands