Traditionally, public‐sector auditors are concerned with auditing the legality and regularity of government activities (compliance audits). However, such auditors are increasingly expected to conduct “performance audits” and communicate economic errors due to inefficiency, ineffectiveness,...

Worldwide, open data initiatives aim at making information publicly available and transparent. Increasingly, local governments (LGs) are publishing financial statements in order to inform citizens, in their function as both service recipients and resource providers, about the LGs’ financial...

One of the most pervasive topics in public management discussions in recent decades is the notion of user orientation. More than ever, external stakeholders expect public organizations to “get closer” to users and to treat citizens as knowledgeable consumers of public services with a view...

This paper explores how public organizations use accounting as a pedagogical instrument for educating individual citizens. Drawing on conceptions of financial literacy and governmentality, our paper presents the findings of a qualitative case study of German prisons and analyzes how accounting...

Chief Financial Officers (CFOs) are a vital support to the effective management of organisations in all sectors. The focus of this study is the role CFOs play in non-profit organisations. Non-profits have unique features impinging on CFOs' roles. The study analysed interviews with 15 non-profit...

The COVID-19 pandemic put governments under pressure to make radical and urgent decisions, and to implement new digital solutions to steer society and deliver public services. Our study analyses social media discourse to understand the co-production of a digital public service in an emergency...