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Critical Perspectives on Accounting: Call for Papers Public Sector Accountability and Corporate Governance “Exploring Emerging Theories and Practices”. CMS7 2011 7th International Critical Management Studies Conference

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University of Naples, Faculty of Economics, Italia, entre otros

CMS7 2011 7th International Critical Management Studies Conference is seeking theoretical and empirical contributions (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.

Contributions to the special issue 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, public and private partnership, contracting-out or privatization). Contributions 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 corporate governance mechanisms (such as codes of corporate governance and ethics, executive compensation, board of directors and auditors, CEO, and shareholder’s agreement) in case of public and private partnerships 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 public sector organisations and the need to apply modern accounting techniques

*adjustment of commercial-law based corporate governance mechanisms to the specific requirements of public corporate governance

*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)

This call for papers for a special issue of the journal, Critical Perspectives on Accounting, is associated with the Stream n. 9, of the Seventh International Critical Management Conference, CMS7.

-Fecha límite para envío de abstracts: 1ro. de noviembre de 2010

-Fecha límite para envío de papers: 1ro. de septiembre de 2011

-Duración del evento: 11 - 13 de julio de 2011

-Lugar: Nápoles, Italia

-Contacto: Giuseppe Grossi,  PhD, Associate Professor, University of Siena, Italia

grossi@unisi.it

http://www.organizzazione.unina.it/cms7/index.php

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