Handbook of Accounting and Public Governance

Edited by Giuseppe Grossi, Professor of Public Management and Accounting, School of Business, Kristianstad University, Sweden and Economic Analysis and Accounting Division, Nord University, Norway and Jarmo Vakkuri, Professor of Local Public Economics, Faculty of Management and Business, Tampere University, Finland and visiting Professor, Norwegian School of Economics, Norway

‘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.’

• Contents:Preface xiv1 Introduction to the Handbook of Accounting and Public Governance 1Guiseppe Grossi and Jarmo VakkuriPART I HYBRIDISED PUBLIC GOVERNANCE IN THEORY2 Governance of hybrid networks in organisations and society 11Jan-Erik Johanson and Jarmo Vakkuri3 Hybridity in digital and algorithmic public governance 32Tero Erkkilä4 Accounting and participatory governance for public sector hybridity 47Evgenii AleksandrovPART II ACCOUNTABILITY IN HYBRIDISED PUBLICGOVERNANCE: THEORY AND PRACTICE5 Manifestations of hybrid accountability in horizontal network governance 68Tomi Rajala, Petra Kokko, Harri Laihonen and Elias Pekkola6 Addressing accountability challenges with theory of change: the case ofa social partnership in Ukraine 95Anatoli Bourmistrov, Veronika Vakulenko and Olga Iermolenko7 Interactive accountability in the case of digital governance 116Olga TrunovaPART III BUDGETING IN HYBRIDISED PUBLIC GOVERNANCE:THEORY AND PRACTICE8 The use of non-financial performance indicators in the budgetingprocess of hybrids 129Tjerk Budding and Vera van Schie9 Participatory budgeting in reshaping public budgeting: evidence fromFinland, Poland, and the US 142Lotta-Maria Sinervo, Pauliina Lehtonen, Katarzyna Radzik-Maruszak andCarol Ebdon10 Digitalisation and citizen engagement: comparing participatorybudgeting in Rome and Barcelona 163Giorgia Mattei, Valentina Santolamazza and Martina ManzoPART IV PERFORMANCE MEASUREMENT IN HYBRIDISEDPUBLIC GOVERNANCE: THEORY AND PRACTICE11 Horizontal performance in the case of network governance:management by objectives and school performance 184Åge Johnsen and Paul Brakstad Waters12 Non-financial performance measurement in participatory governance:how to measure the different facets of hybridity? 203Michele Andreaus, Akylai Anarbaeva and Caterina Pesci13 The design and use of a digital PMS, and the emergence of gaminglogic: the experience of the Italian Ministry of Culture 224Deborah Agostino and Paola RivaPART V REPORTING IN HYBRIDISED PUBLIC GOVERNANCE:THEORY AND PRACTICE14 Whole-of-government reporting and network governance 246Danny Chow and Elaine Stewart15 Linking popular reporting to citizen engagement: evidence and ideas from Italy 264Luca Bartocci and Silvana Filomena Secinaro16 Internet reporting and digital governance: evidence from multipleItalian municipalities 284Silvana Filomena Secinaro, Valerio Brescia and Davide Calandra17 Conclusions – accounting and hybridised public governance 303Jarmo Vakkuri and Giuseppe GrossiIndex 325