Tuesday, 26 April 2022 at 14:00 in room SOC-312 / Zoom

A presentation by Dr Giuseppe Grossi (Professor at the Department of Economic Analysis and Accounting of Nord University, Norway).

The purpose of this paper is to explain how public sector accounting has changed, is changing and will change due to public governance evolution.

This paper draws upon literature in the fields of public management, public administration and accounting. The aim is to explain how diverse forms of public governance influence public sector accounting, including accountability, performance measurement, budgeting, and reporting. Public governance is evolving into more inclusive but also complex forms, resulting in network, collaborative and digital governance. Consequently, the focus and dimensions of public sector accounting have changed, as reflected in new types of accountability, performance measurement, budgeting, and reporting. Drawing upon literature from different fields (public management, public administration, accounting) enables analysis of the changes in public sector accounting. Nevertheless, the intention is not to execute a systematic literature review but to provide an overview. In addition, the areas of risk management and auditing deserve further attention. This paper discusses the need to continually re-assess the role of public sector accounting for evolving public governance by recognising the interdependencies between different actors, citizens, and digital technologies.

Giuseppe Grossi is Research Professor in Accounting at Nord University (Norway), Kristianstad University (Sweden) and Kozminski University (Poland). His research focuses on governmental accounting and auditing, hybrid organisations, and smart cities. He is member of the editorial board and guest editor in several public management and accounting journals (as Accounting, Auditing and Accountability Journal, Accounting Forum, British Accounting Review, Critical Perspectives on Accounting, and Public Management Review), editor in chief of the Journal of Public Budgeting, Accounting and Financial Management, and associate editor of Qualitative Research in Accounting & Management. He is also vice-Chair of the CIGAR Network. He collaborates as expert with national governments, Supreme Audit Institutions, and the European Court of Auditors. He is technical advisor of International Public Sector Accounting Standard Board (IPSASB) of IFAC.

The seminar is in English. Further information: pia.riips@taltech.ee.

For issues relating academic content contact Prof. Istemi Demirag (istemi.demirag@taltech.ee).

The seminar has received funding from the ASTRA Project “TTÜ arenguprogramm aastateks 2016-2022” (Project code: 2014-2020.4.01.16-0032).