The Research-Practice Gap on Accounting in the Public Services: An International Analysis

146 Pages·2019·1.435 MB·English

by  Laurence Ferry, Iris Saliterer, Ileana Steccolini, Basil Tucker

PUBLIC SECTOR
FINANCIAL MANAGEMENT
The Research-Practice
Gap on Accounting in
the Public Services
An International Analysis
Laurence Ferry
Iris Saliterer
Ileana Steccolini
Basil Tucker
Public Sector Financial Management
Series Editors
Sandra Cohen
Athens University of Economics and Business
Athens, Greece
Eugenio Caperchione
Università di Modena e Reggio Emilia
Modena, Italy
Isabel Brusca
University of Zaragoza
Zaragoza, Spain
Francesca Manes Rossi
Department of Management and Innovation Systems
University of Salerno
Fisciano, Italy
This series brings together cutting edge research in public administration
on the new budgeting and accounting methodologies and their impact
across the public sector, from central and local government to public
health care and education. It considers the need for better quality account-
ing information for decision-making, planning and control in the public
sector; the development of the IPSAS (International Public Sector
Accounting Standards) and the EPSAS (European Public Sector
Accounting Standards), including their merits and role in accounting har-
monisation; accounting information’s role in governments’ financial sus-
tainability and crisis confrontation; the contribution of sophisticated ICT
systems to public sector financial, cost and management accounting
deployment; and the relationship between robust accounting information
and performance measurement. New trends in public sector reporting and
auditing are covered as well. The series fills a significant gap in the market
in which works on public sector accounting and financial management are
sparse, while research in the area is experiencing unprecedented growth.
More information about this series at
http://www.palgrave.com/gp/series/15782
Laurence Ferry • Iris Saliterer
Ileana Steccolini • Basil Tucker
The Research-Practice
Gap on Accounting in
the Public Services
An International Analysis
Laurence Ferry Iris Saliterer
Durham University Business School Albert Ludwigs University of Freiburg
Durham University Freiburg, Germany
Durham, UK
Basil Tucker
Ileana Steccolini UniSA Business School
Newcastle University London University of South Australia
London, UK Adelaide, SA, Australia
Public Sector Financial Management
ISBN 978-3-319-99431-4 ISBN 978-3-319-99432-1 (eBook)
https://doi.org/10.1007/978-3-319-99432-1
Library of Congress Control Number: 2018957073
© The Editor(s) (if applicable) and The Author(s) 2019
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Summary
Purpose—This book considers how the practical and public policy rele-
vance of research might be increased, and academics and practitioners
can better engage to define research agendas and deliver findings rele-
vant to accounting and accountability in the public services.
Design/Methodology/Approach—An international comparative analy-
sis of the research-practice gap on accounting in the public services has
been undertaken. This involved academic perspectives from 21 coun-
tries and practitioner perspectives from the heads of the public services
at 3 leading international professional accounting bodies actively
involved in the public services arena.
Findings—Research can be useful to inform practice, but engaging at a
high level of policy engagement has been primarily by a small group of
experienced researchers. For other researchers, the impact accomplished
may not always be valued highly in the academic community relative to
other, more scholarly, activities.
Research Limitations/Implications—The book covers a broad range of
countries in an attempt to get a detailed comparative analysis of the
extent to which academic research is seen to resonate, engage, and
impact public sector practice. The main coverage is relatively advanced
western liberal democratic countries from Europe, alongside Australia,
and North America (Canada and the USA). However, importantly, as
part of a broader comparative analysis, it also includes contributions
v
vi AN INTERNATIONAL ANALYSIS OF THE RESEARCH-PRACTICE GAP…
from Africa—Nigeria and Ghana, South America—Brazil, and Asia—
Malaysia and Thailand. Nevertheless, it does not cover other developing
economies, where findings could be different and are worthy of
investigation.
Originality/Value—The book is both ambitious and innovative in build-
ing on calls to address the research-practice gap through engaging a
broad cross-section of academics and practitioners at an international
level.
a
cknowledGementS
We would specifically like to thank Ron Hodges (Emeritus Professor of
Accounting, Birmingham University, UK), Aileen Murphie (Director at
National Audit Office (NAO), UK), Pete Murphy (Professor of Public
Management, Nottingham Trent University, UK), Lee Parker (Professor
of Accounting, RMIT, Australia, and University of Glasgow, Scotland,
UK), and all of the other colleagues who supported in the development
of this book.
vii
c
ontentS
1 Concerns About the Research-Practice Gap on Accounting
in Public Services 1
2 Where There’s a Will… The Research- Practice Gap
in Accounting 9
3 A Global View of the Research-Practice Gap in a Public
Sector Context 33
4 W e Build Too Many Walls and Not Enough Bridges 115
5 Closing Reflections 129
Index 135
ix
a a
bout the uthorS
Laurence Ferry is a Professor of Accounting at Durham University
Business School (UK) and a prestigious Parliamentary Academic Fellow in
public accountability 2018–2019. He is a well-recognized international
expert in public financial management.
Iris Saliterer is a Professor of Public and Non-Profit Management at the
Albert-Ludwigs University in Freiburg (Germany) and was Schumpeter
Fellow at Harvard University (USA) in 2015–2016. Her main research
interests include performance management, public sector accounting and
financial management (reforms), financial and administrative resilience,
and innovative forms of public service delivery.
Ileana Steccolini is a Professor of Accounting and Finance at Newcastle
University London (UK) and the chair and founder of IRSPM Accounting
and accountability special interest group. Her research develops at the
interface between accounting and public administration.
Basil Tucker is currently a senior lecturer in the School of Commerce,
UniSA Business School (Australia). He has published extensively on the
relevance of academic research, and in particular, the research-practice
‘gap’ in management accounting.
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