scholarly journals Public Sector Creativity as the Origin of Public Sector Innovation: A taxonomy and future research agenda

2021 ◽  
Author(s):  
Glenn Houtgraaf ◽  
Peter M. Kruyen ◽  
Sandra Thiel
2017 ◽  
Vol 12 (12) ◽  
pp. 119 ◽  
Author(s):  
Marco Bisogno ◽  
Francesca Citro ◽  
Serena Santis ◽  
Aurelio Tommasetti

The study investigates previous research concerning disclosure quality measurement in the public sector context. The principal motivation for undertaking this analysis is the growing body of literature that has examined this issue from different perspectives in light of the increasing attention paid by academics and practitioners to the transparency and accountability of public sector entities. The study adopts a structured research methodology, aiming to offer a critical overview of the state of the art, highlighting the main issues investigated by scholars and the areas of research which are under-investigated, unveiling emerging gaps. In so doing, this study outlines a future research agenda.


2015 ◽  
Vol 94 (1) ◽  
pp. 146-166 ◽  
Author(s):  
HANNA DE VRIES ◽  
VICTOR BEKKERS ◽  
LARS TUMMERS

2018 ◽  
Vol 31 (4) ◽  
pp. 1026-1044 ◽  
Author(s):  
Mark Christensen ◽  
Dorothea Greiling ◽  
Johan Christiaens

Purpose The purpose of this paper is to encourage research implicating public sector accounting practitioners. It overviews articles in the AAAJ Forum arising from the Comparative International Governmental Accounting Research (CIGAR) Network conference in 2015 in which practitioners’ doings were themes across numerous papers. The paper’s central objective is to scope out an agenda for future research in the area. Design/methodology/approach Using the CIGAR presentations and papers reviewed for this AAAJ Forum, a desk-based study informed by these sources and others has been conducted. Findings Aspects of public sector accounting practitioners’ doings hold promise in themselves whilst also being likely to complement and enrich other themes of public sector accounting research. Those aspects give rise to analytical frames, which may overlap and/or reinforce other aspects. Those analytical frames are: first, examining networking between practitioners; second, identifying implications of the professionalisation project for public sector accounting practitioners; third, analysing public sector accounting practitioners’ responses to the rise of external experts; and, fourth, exploring how public sector accounting practitioners interact with forces that shape the accounting craft. The four articles published here variously address several parts of these themes. Originality/value In scoping out a future research agenda, this paper justifies greater attention being paid to the four themes noted in its findings. In each of these research fields, an interdisciplinary approach is important.


2017 ◽  
Vol 9 (1) ◽  
pp. 245
Author(s):  
Rozaidy Mahadi ◽  
Siti Nabiha Abdul Khalid ◽  
Rasid Mail ◽  
Raman Noordin

This paper analyses the possible contextual and application gaps derived from the utilisation of van Helden and Northcott’s (2010) method of study for classifying themes in published public sector’s accrual accounting papers according to their research objectives. As a result, our theme categorisation refers to the following research objectives: a) proposing new financial/management accounting techniques/approaches for public sector accrual accounting systems (e.g. accrual output-based budgeting, performance management and costing); b) examining the effectiveness of accrual accounting techniques/approaches; c) identifying the conditions for the successful/failure of the implementation of accrual accounting techniques/approaches; and d) knowledge-building in understanding, explaining and critiquing the adoption and use of accrual accounting techniques/approaches, both theoretically and practically. Through the process of populating and establishing the themes (based on research objectives), we were able to identify which areas of study have received less attention and which areas have room for further exploration.


2019 ◽  
Vol 50 (5-6) ◽  
pp. 292-304 ◽  
Author(s):  
Mario Wenzel ◽  
Marina Lind ◽  
Zarah Rowland ◽  
Daniela Zahn ◽  
Thomas Kubiak

Abstract. Evidence on the existence of the ego depletion phenomena as well as the size of the effects and potential moderators and mediators are ambiguous. Building on a crossover design that enables superior statistical power within a single study, we investigated the robustness of the ego depletion effect between and within subjects and moderating and mediating influences of the ego depletion manipulation checks. Our results, based on a sample of 187 participants, demonstrated that (a) the between- and within-subject ego depletion effects only had negligible effect sizes and that there was (b) large interindividual variability that (c) could not be explained by differences in ego depletion manipulation checks. We discuss the implications of these results and outline a future research agenda.


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