LIST OF PANELS

Accounting and performance measurement have often been heralded as neutral and objective tools, insulated from policy and politics. This perspective, however, has been challenged by an alternative view which highlights that accounting systems belong to the organizational and societal reality and, thus, can be used to sustain particular patterns of organizational visibility, to create specific structures of power within organizations and at their interfaces with other actors, to influence the economic and social context, to contribute to rationalization and legitimation processes. Moreover, accounting systems not only provide inputs for decision making and accountability processes, but can also be the result of political processes and decisions that take place both at the organizational and at a system-wide level. Naturally, this is particularly true for public-sector accounting, broadly defined to include both budgeting and financial reporting.   The politics of accounting and the role of accounting in politics, in general and with specific respect to public-sector accounting, are a fascinating and complex topic that so far has been largely under-investigated. The current institutional context, the fiscal and economic crises, the diffusion of new technologies, and the reliance on collaborations and networks in the provision of public services, moreover, are opening this topic up to new challenges.   This panel calls for contributions that present, analyze, and discuss, among others, the following topics:   -       The relationships between accounting, performance management and policy making in different contexts and decision situations; -       The integration and links between financial and non-financial information; -       The role of accounting and performance measurement in promoting particular interests and values; -       The role of accounting and performance measurement in increasing or reducing transparency; -       The role of accounting and performance measurement in promoting stakeholders participation; -       The role of accounting and performance measurement in the implementation of economic policy; -       The role of accounting and performance measurement in facilitating the dialogue within organizations and between organizations; -       Accounting and performance  measurement, new technologies and democracy; -       The relationship among accounting and performance measurement, auditing and fraud; -       Accounting and performance measurement for rationalization vs accounting and performance measurement for legitimacy-seeking purposes; -       The roles and influence of accounting professional bodies on public policy on the development of public sector accounting. Any research strategy is welcome, as long as it effectively addresses the issues at hand and rigorously adheres to the methodology adopted, be it theoretical or empirical, quantitative or qualitative.

Accounting and performance measurement have often been heralded as neutral and objective tools, insulated from policy and politics. This perspective, however, has been challenged by an alternative view which highlights that accounting systems belong to the organizational and societal reality and, thus, can be used to sustain particular patterns of organizational visibility, to create specific structures of power within organizations and at their interfaces with other actors, to influence the economic and social context, to contribute to rationalization and legitimation processes. Moreover, accounting systems not only provide inputs for decision making and accountability processes, but can also be the result of political processes and decisions that take place both at the organizational and at a system-wide level. Naturally, this is particularly true for public-sector accounting, broadly defined to include both budgeting and financial reporting. The politics of accounting and the role of accounting in politics, in general and with specific respect to public-sector accounting, are a fascinating and complex topic that so far has been largely under-investigated. The current institutional context, the fiscal and economic crises, the diffusion of new technologies, and the reliance on collaborations and networks in the provision of public services, moreover, are opening this topic up to new challenges. We thus propose a panel which focuses specifically on public-sector budgeting and financial reporting and is intended to shed new light on the following issues: -       The relationships between budgeting, financial reporting, performance management, and policy making in different contexts and decision situations; -       The integration and links between financial and non-financial information; -       The role of accounting and performance measurement in promoting particular interests and values; -       The role of accounting and performance measurement in increasing or reducing transparency; -       The role of accounting and performance measurement in promoting stakeholder participation; -       The role of accounting and performance measurement in the implementation of economic policy; -       The role of accounting and performance measurement in facilitating the dialogue within organizations and between organizations; -       Accounting and performance  measurement, new technologies and democracy; -       The relationship among accounting and performance measurement, auditing and fraud; -       Accounting and performance measurement for rationalization vs accounting and performance measurement for legitimacy-seeking purposes; -       The role and influence of accounting professional bodies on the development of public sector accounting.