Accounting for Knowledge-intensive Public Organizations
Challenges represented by Covid-19 to achieve Sustainable Development Goals
Bibliographic Data
| ID | 20201508 |
|---|---|
| Authors | Ann Martin‐Sardesai (0000-0001-6794-4549, Central Queensland University), Paola Canestrini (0000-0001-7205-1286, University of Bologna), Benedetta Siboni (0000-0003-1731-5992, University of Bologna), Abeer Hassan (0000-0003-1765-7888, University of the West of Scotland) |
| Year | 2024 |
| Volume | 36 |
| Issue | 5 |
| Pages | 561-579 |
| Publication date | 2024-11-12 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-06-2024-0097 |
| OpenAlex | W4402060785 |
| Language | EN |
| References cited | 55 |
Purpose The purpose of this paper is to examine prominent issues and contributions from extant research and explore the literature on the services provided by Knowledge-Intensive Public Organizations (KIPOs) and its pursuit to achieve the United Nations (UN) 2030 Sustainable Development Goals (SDGs) (hereafter referred to as the UN 2030 SDGs agenda) amidst the challenges represented by COVID-19 pandemic. It emphasizes the crucial role of accounting in dealing with techniques and social and moral practices concerned with the sustainable utilization of resources. This paper also provides an overview of the other papers presented in this JPBAFM Special Issue and draws from their findings to scope out future impactful research opportunities in this area. Design/methodology/approach The design consists of a review and examination of the prior relevant literature and the other papers published in this JPBAFM Special Issue. Findings The paper identifies and summarizes three key research themes in the extant literature: the growth in the types of KIPO; the rise in the research approaches to study the provision of public services by KIPO in pursuit of the UN 2030 SDG agenda and the consequent call for developments in the accounting field; and unintended consequences during COVID-19 pandemic. It draws upon work within these research themes to set out four broad areas for future impactful research. Research limitations/implications The value of this paper rests with collating and synthesizing several important research themes on the nature and unintended consequences of the UN 2030 SDG agenda, and the challenges represented by COVID-19 pandemic in the governance, management and accounting for KIPO and in prompting future extensions of this work through setting out areas for further innovative research within the field. Practical implications The research examined in this paper and the future research avenues proposed are highly relevant to the health sector, the judiciary, museums, research centers and the UN. The focus on accounting and accountability towards a broader spectrum of stakeholders calls for new avenues of study in the accounting field. They also offer important insights into matters of management, accounting, accountability, sustainability accounting and control more generally. Social implications The research examined in this paper and the future research avenues proposed are highly relevant to the health sector, the judiciary, museums, universities, research centers and the UN. They also offer important insights into matters of management, accounting, accountability, sustainability accounting and control more generally. Originality/value This paper adds to vibrant existing streams of research in the area of KIPO by bringing together authors from different areas of accounting research for this JPBAFM Special Issue. In scoping out an agenda for impactful research approaches used to study the provision of public services by KIPO, this paper also draws attention to underexplored issues pertaining to extents such as the “lived experience” of personnel in the KIPO and envisioning what a future system of governance, management and accounting of SDG might look like
2019-20 coronavirus outbreak · Business · Environmental planning · Environmental resource management · Political science · Process management · Sustainable development · Accounting and Organizational Management · Corporate Social Responsibility Reporting · Environmental Science · Law · Medicine · Public Policy and Administration Research · Accounting · Virology
A literature-based review on potentials and constraints in the implementation of the sustainable development goals
Development of the Job Diagnostic Survey.
The Covid-19 pandemic as a game changer for public administration and leadership? The need for robust governance responses to turbulent problems
Public Values in Pluralistic and Complex Settings – Are Agonistic Ideas the Answer
Cultural institutions as knowledge-intensive public organisations (Kipos) and their role
Reforming resistant Kipos to achieve justice
Telework and job satisfaction in knowledge-intensive public organizations
Network effectiveness in healthcare and the impact of the Covid-19 pandemic
Governance and accountability in hybrid organizations – past, present and future
Indicator-based assessments of progress towards the sustainable development goals (SDGs)
Cherry‐picking the Sustainable Development Goals
Do Networks Really Work? A Framework for Evaluating Public‐Sector Organizational Networks
Wicked Problems
| Citation velocity | historical |
|---|---|
| Highly cited | No |