Social Accounting and Public Management
Accountability for the Public Good
Edited by Stephen P. Osborne, Amanda Ball
Routledge – 2010 – 382 pages
Social accounting as a discipline has challenged the methodology and focus of the larger field of accounting over the last 50 years. More recently it has taken on greater significance for other subjects as well, addressing issues for public policy and management more broadly. These include the issues of the nature of accountability in the contemporary plural state, environmental and societal sustainability, the ethical management and governance of public services and resources, and the creation and sustenance of social capital as an essential element of the modern plural state.
Social Accounting and Public Management brings together for the first time researchers from a range of disciplines including accounting, political science, management, sociology and policy studies to discuss and develop our knowledge and theory of the nature of ‘accountability’ in contemporary global society and the challenges it may pose for public policy and management. This book addresses this nexus of all of these issues and disciplines, and through this, makes a contribution to the development of the disciplines of both social accounting and public policy and management.
1. Introduction: Accounting – for the Common Good? Amanda Ball and Stephen P. Osborne Section 1: Social Audit and Social Accounting: Cross-Disciplinary Perspectives 2. A Brief Re-Evaluation of "The Social Accounting Project": Social Accounting Research as if the World Matters Rob Gray, Jesse Dillard and Crawford Spence 3. Participatory Governance and Social Audit in the Third Sector Giulio Citroni and Sabina Nicolella 4. Budget and Social Capital System Theory: Empirical Research Tools Cynthia E. Lynch and Thomas D. Lynch 5. What is it Worth? Social Accounting for Membership Organisations Laurie Mook, Femida Handy and Meenaz Kassam 6. Exploring the Potential of Shadow Accounts in Problematising Institutional Conduct Colin Dey, Shona Russell and Ian Thomson Section 2: Accountabilities 7. Czech Elites and Citizens as Part of a Public Accountability System Pavol Frič 8. Non-profit Organisations, Democratisation, and New Forms of Accountability: A Preliminary Evaluation Taco Brandsen, Mirjan Oude Vrielink, Thomas Schillemans and Eelco van Hout 9. An Accountability Model and Self-Assessment Initiative for Third Sector Organisations in Hungary Monika Molnár 10. Reporting for Public Sector Agencies: A Stakeholder Model Daphne Rixon and Sheila Ellwood 11. Agencies as Instruments of New Public Management: Models of Accountability in Italy Sandro Brunelli, Alessandro Giosi and Silvia Testarmata 12. Evolving Accountabilities: Experience and Prospects from Scottish Public Services Tony Kinder Section 3: Social Accounting and Sustainability 13. The Carbon Neutral Public Sector: Governmental Accounting and Action on Climate Change Amanda Ball, Ian Mason, Suzana Grubnic, Phil Hughes and S. Jeff Birchall 14. Choosing a Smart Set of Sustainable Development Indicators for "Governments at All Levels" Dick Osborn 15. Social and Sustainability Reporting in Italian Local Governments: What is not Reported? Federica Farneti, James Guthrie and Benedetta Siboni 16. Stakeholder Responses to a Social and Environmental Reporting Model for the Credit Union Sector Dianne McGrath 17. Prolegomena to Sustainability Reporting: Preventing Premature Closure of Debate Surrounding the Meaning of Sustainability Marie-Andrée Caron, Alain Lapointe and Corinne Gendron Section 4: Social Accounting, Social Capital, and the Social Economy 18. Social Accounting and Auditing: Assessing the Contribution of Social Capital to Social Enterprise and the Social Economy Guenther Lorenz and Alan Kay 19. Social and Public Value Measurement and Social Audit: The Czech Experience Magdalena Hunčová 20. The Contribution of Religious Congregations to the Local Social Economy Ram A. Cnaan Section 5: Social Accounting, Accountability, and Ethics 21. A Social Accountability Framework for Public Sector Conflict of Interest: Private Interests, Public Duties, and Ethical Cultures Gordon Boyce and Cindy Davids 22. Corruption and Accountability in a Globalized World: A Comparative Study of Japan, Hong Kong, and China Wilson Wong 23. An Accreditation Framework for the Indian Third Sector Gaurav Patankar and Ashok Jain 24. Conflicts of Interest, Corruption, and Ethics in Public Services: A Public Governance Approach Andrea Calabrò 25. Ethical Audit: Control, Performance, and Review Alan Lawton, Frédérique Six and Michael Macaulay 26. Social Accounting and Public Management: Accountability for the Public Good. Conclusions Victor A. Pestoff
Stephen P. Osborne is Professor of International Public Management and Director of the Centre for Public Services Research, at the University of Edinburgh Business School, Scotland. He is also President of the International Research Society for Public Management and Editor of Public Management Review. He has researched, written and spoken extensively upon public management reform, public governance and the role of the Third Sector in public services delivery.
Amanda Ball is Professor of Accounting at the University of Canterbury, Christchurch, New Zealand. She has researched and written extensively on social and environmental accounting, auditing and accountability in public sector organisations internationally.