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

Contents:

Preface xiv
1 Introduction to the Handbook of Accounting and Public Governance 1
Guiseppe Grossi and Jarmo Vakkuri

PART I HYBRIDISED PUBLIC GOVERNANCE IN THEORY
2 Governance of hybrid networks in organisations and society 11
Jan-Erik Johanson and Jarmo Vakkuri
3 Hybridity in digital and algorithmic public governance 32
Tero Erkkilä
4 Accounting and participatory governance for public sector hybridity 47
Evgenii Aleksandrov

PART II ACCOUNTABILITY IN HYBRIDISED PUBLIC
GOVERNANCE: THEORY AND PRACTICE
5 Manifestations of hybrid accountability in horizontal network governance 68
Tomi Rajala, Petra Kokko, Harri Laihonen and Elias Pekkola
6 Addressing accountability challenges with theory of change: the case of
a social partnership in Ukraine 95
Anatoli Bourmistrov, Veronika Vakulenko and Olga Iermolenko
7 Interactive accountability in the case of digital governance 116
Olga Trunova

PART III BUDGETING IN HYBRIDISED PUBLIC GOVERNANCE:
THEORY AND PRACTICE
8 The use of non-financial performance indicators in the budgeting
process of hybrids 129
Tjerk Budding and Vera van Schie
9 Participatory budgeting in reshaping public budgeting: evidence from
Finland, Poland, and the US 142
Lotta-Maria Sinervo, Pauliina Lehtonen, Katarzyna Radzik-Maruszak and
Carol Ebdon
10 Digitalisation and citizen engagement: comparing participatory
budgeting in Rome and Barcelona 163
Giorgia Mattei, Valentina Santolamazza and Martina Manzo

PART IV PERFORMANCE MEASUREMENT IN HYBRIDISED
PUBLIC GOVERNANCE: THEORY AND PRACTICE
11 Horizontal performance in the case of network governance:
management by objectives and school performance 184
Åge Johnsen and Paul Brakstad Waters
12 Non-financial performance measurement in participatory governance:
how to measure the different facets of hybridity? 203
Michele Andreaus, Akylai Anarbaeva and Caterina Pesci
13 The design and use of a digital PMS, and the emergence of gaming
logic: the experience of the Italian Ministry of Culture 224
Deborah Agostino and Paola Riva

PART V REPORTING IN HYBRIDISED PUBLIC GOVERNANCE:
THEORY AND PRACTICE
14 Whole-of-government reporting and network governance 246
Danny Chow and Elaine Stewart
15 Linking popular reporting to citizen engagement: evidence and ideas from Italy 264
Luca Bartocci and Silvana Filomena Secinaro
16 Internet reporting and digital governance: evidence from multiple
Italian municipalities 284
Silvana Filomena Secinaro, Valerio Brescia and Davide Calandra
17 Conclusions – accounting and hybridised public governance 303
Jarmo Vakkuri and Giuseppe Grossi

Index 325