The role(s) of accounting and performance measurement systems in contemporary public administration
| Published date | 01 March 2020 |
| Author | Ileana Steccolini,Iris Saliterer,James Guthrie |
| Date | 01 March 2020 |
| DOI | http://doi.org/10.1111/padm.12642 |
SYMPOSIUM INTRODUCTION
The role(s) of accounting and performance
measurement systems in contemporary public
administration
Ileana Steccolini
1
| Iris Saliterer
2
| James Guthrie
3
1
Essex Business School, University of Essex,
Colchester, UK
2
Department of Public and Non-Profit
Management, Albert Ludwig University of
Freiburg, Baden-Württemberg, Germany
3
Macquarie Graduate School of Management,
Macquarie University, Sydney, New South
Wales, Australia
Correspondence
Ileana Steccolini, Essex Business School,
University of Essex, Wivenhoe Park,
Colchester CO4 3SQ, UK.
Email: ileana.steccolini@essex.ac.uk
Abstract
The spate of public sector reforms which have taken place
in recent decades has triggered the development of a new
body of research around public sector accounting and per-
formance measurement both in public administration as
well as in the (public sector) accounting literature. However,
studies in accounting and public administration have at
times ignored each other, proceeding in parallel. This sym-
posium encourages the adoption of interdisciplinary per-
spectives in exploring the myriad roles played by
accounting and performance measurement systems in con-
temporary public administration. Emphasizing that account-
ing and performance measurement systems are socially,
politically, culturally constructed and, in turn, are implicated
in the creation of organizations, society and political values,
this symposium aims to extend the dialogue between
accounting and public administration scholars in exploring
how accounting, accountability and performance measure-
ment considerations are connected to policy-making, public
services and, more generally, the building and maintenance
of modern states and democracies.
1|INTRODUCTION
Accounting and measurement systems in public administration have often been seen as elements of an overall and
loosely defined ‘administrative capacity’, supporting managers and policy-makers through the provision of informa-
tion and, more generally, reinforcing democratic processes through the possibilities of transparency and accountabil-
ity. As such, the instrumental, purposive nature of accounting has often been emphasized, pointing to it as being a
Received: 27 November 2019 Accepted: 28 November 2019
DOI: 10.1111/padm.12642
Public Administration. 2020;98:3–13. wileyonlinelibrary.com/journal/padm © 2019 John Wiley & Sons Ltd 3
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