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Call for Papers : Public Sector Accountability and Corporate Governance – Exploring Emerging Theories and Practices . CMS 7 Stream Proposal . The 7th International Critical Management Conference

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University of Naples Federico II, Italia ; Stockholm University, Suiza; University of Siena, Italia; University of Potsdam, Alemania; Groningen University, Países Bajos

11 - 13 de julio de 2011, Nápoles, Italia

National and international reforms focusing on the modernization of governments and their implementation at central, regional and local level rest on the assumption that improving mechanisms of accountability and governance will be result in better public sector performance. A critical examination of the concept and the scope of the accountability and its possible linkages with performance and governance will aim to expound the current debates underlying reform projects. Moreover public sector reforms introduced a wide range of actors – corporations, foundations, agencies including private and intergovernmental actors – in setting the needs for corporate governance and accountability mechanisms and the characteristics of public sector networks more generally. The governance system of the public sector requires therefore an analysis of the boundaries of the public sector accountability as shaped by theories, management and accounting techniques and emerging international practices.

The convenors welcome both theoretical and empirical based research papers (using both qualitative and quantitative research methods) focusing on how “accountability” and “governance” area diffused in the public sector context as well as emerging debates relating to how multiple and complex actors interact in the new public sector arena. An indicative list of themes is defined below.

Papers may discuss and critically assess the recent developments of public governance and its effects on accountability. Besides other trends, papers may focus at the change of management concepts and tools under the influence of new public management and beyond new public management or at new institutional arrangements of providing public services (e.g. corporations, agencies, PPP solutions, contracting-out or privatization). Papers may particularly analyse the consequences of such changes for steering and control by government.

Some challenges for governments and public sector organisations in this context:

  • traditional accountability structures and mechanisms are no more functioning; thus there is a demand for new/supplementary modes of public governance and accountability
  • ensuring effective external control of complex holding structures (corporate governance of state-owned enterprises)
  • establishing effective CG-mechanisms (such as codes of corporate governance and ethics, executive compensation, board of directors and auditors, CEO, and shareholder’s agreement) in case of PPPs or contracting-out, e.g. distribution of powers according to owner and contractor roles
  • management of complex service contracts
  • steering internal markets within large governmental entities (purchaser/provider split)
  • transparency of resources’ flows in and between PSOs and the need to apply modern accounting techniques
  • adjustment of commercial-law based Corporate Governance mechanisms to the specific requirements of public CG
  • Role of private sector methodologies and practices in measuring outputs and outcomes (such as performance indicators in EFQM or balance scorecard formats, performance budgeting and cost accounting and), i.e. the recent developments of management control in public organizations.
  • Role of new financial reporting in improving public sector financial accountability (such as accrual accounting, segment reporting and whole-of-government accounting)


Please submit abstracts (maximum 1000 words, A4 paper, single spaced, 12 point font) by 30th November 2010 to Giuseppe Grossi. Notification of paper acceptance: 15th December 2010. Full papers will be expected by 1 May 2011.

-Contacto: Giuseppe Grossi


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