Call for Papers

Call for Papers EGPA 2024

The Permanent Study Group XII Public Sector Financial Management, part of the European Group for Public Administration (EGPA), is an intellectual platform devoted to the study of 'Public Sector Financial Management'. The overall objective of the Study Group is to provide a forum for scholars and practitioners to present, discuss and debate their research, findings and ideas about innovative approaches to, and tools used in, Public Sector Financial Management (PFM). It also highlights and compares experiences of established systems, or systems that are still under trial in European and non-European countries. The Study Group convenes twice a year in order to create a network of close collaboration among its participants. These meetings give participants the opportunity to highlight and compare experiences of innovations in PFM, in order to define both theoretical structures and their practical implementation to deal with financial sustainability and financial distress in public sector organisations.

The theme of this workshop aims to discuss about is the real role of sustainability and digital transformation in the process of public value creation.

Nowadays, digital transformation and sustainability are considered the megatrends at the centre of academic, social and political debates. They are the biggest challenges facing businesses today, both in the private and public sectors. Their promotion and development are the focus of many international, European and national policy interventions, making of primary interest to understand how these themes are present within the public sector and their interconnections with knowledge management. Moreover, it’s important to pay attention on how public administrations digitally transform public service delivery through a sustainable prism and create public value in the process. The public value provides a more effective avenue for addressing the intricate socio-political ramifications of ICT and sustainable development adoption in the public sector. As well known, the debate around public value has been subjected to a constant evolution and recently the authors give higher importance to the accounting schemes and how they can feature the results that public administrations expect to achieve.

There is a public demand for an explanation of the true process of public value creation: to respond to this challenge, researchers should improve financial communication and at the same time discover the various dimensions relevant to Sustainable Development Goals (SDGs), strictly linked to sustainability and digital transformation, and the relationship between social and economic value.

Indeed, the 17 SDGs contained in the 2030 Agenda approved by the United Nations General Assembly represent a constant reference for public administrations in their processes of public value creation. In this scenario, the representation of this kind of processes, through sustainability and integrated reporting, is of primary relevance, as well as the promotion of some initiatives, such as recent developments in the International Public Sector Accounting Standards Board. Furthermore, the implementation of SDGs is expected to be facilitated by technology mechanisms: the implementation of digital innovations at a central and local government level may facilitate this process, supporting the development of SDGs.

Research in public financial management is taking stock of these challenges, analysing the implications of digital transformations as well as sustainability practices in the creation of public value. Several studies have been developed for different countries, but there is still room for studying the strengths, weaknesses, opportunities, and threats faced by public sector organizations during the process of reform.

In line with this, we invite authors to present papers within the area of financial management, including all research falling within the fields of budgeting, financial accounting, management accounting, auditing, accountability, integrated and sustainability reporting, public value accounting and stakeholder management, engagement, metrics and communication. Papers could explore historical and/or contemporary issues as well as investigating single or multiple settings. Papers can be both practical or theoretical using qualitative, quantitative and /or mixed methods.

Some of the issues to be discussed, among others, might be:

  • The role of SDGs in the process of public value creation in the public administrations
  • Sustainable development reporting by public sector reporting entities
  • The role of accounting in supporting Public Value development
  • New and ICT enhanced practices in report production and communication
  • The relationship between financial and social variables
  • Management accounting, SDGs and value creation
  • The capability of budgeting and accounting to support public policies
  • Challenges of financial and non-financial reporting by public sector entities in the changing user needs environment
  • Exploring the harmonization of financial reporting at the EU and international level
  • Investigating the needs for non-financial reporting, the framework of non-financial reporting, and other forms of reporting to meet the information users' needs
  • Purpose, role, opportunities, and use of non-financial information and the development of various forms of reporting (the interface of integrated reporting, sustainability reporting, and other non-financial information reporting)
  • Effects of digitalization on financial and non-financial reporting, decision making and accountability in the public sector: opportunities and challenges
  • Theoretical and practical issues involved in Public Value measurement and reporting
  • New perspectives on the use of performance information by stakeholders
  • Transparency, sustainability and legitimacy of governments based on public financial management information

The workshop also welcomes papers that fall within the general scope of public sector accounting and the comparability of governmental accounting in the EU and worldwide.

Papers will be accepted for presentation based upon acceptance of the abstract. All abstracts (or full papers) will undergo a double-blind review process and accepted papers will be distributed among the workshop participants.