Performance Measurement and Management Systems in Local Government Networks: Stimulating Resilience Through Dynamic Capabilities

Local government networks often develop in unpredictable environments and, as a consequence, their abilities and resources have to be prepared for flexible responses, the so-called "dynamic capabilities”. One of the most desirable capacities they might reach is resilience, understood as the skill to cope with unpredicted dangers after they become real. This paper reviews literature and conceptual outcomes resulting from the analysis and contextualization of the Dynamic Capabilities (DCs) Theory, providing a contribution to an effective improvement of resilient governance for performance measurement and management systems (PMMS) within local government networks. The fusion of the concepts of resilience, governance, and DCs applied to PMMS offers both theoretical and practical implications. Regarding the theoretical implications, the presence of DCs in resilient inter-municipal governance might help sense, shape and seize opportunities, as well as enhance, combine and reconfigure assets, not only for the single local government but also for the whole community. Concerning the practical implications, the work suggests that DCs applied to resilient governance al-low and facilitate the overcoming of bureaucratic resistances typical of public sector organizations through the networking of local governments that pursue compatible objectives. © 2023, The Author(s), under exclusive license to Springer Nature Switzerland AG.

Account(share)ability through social media during the COVID-19 emergency: the case of universities

Purpose: This paper aims at exploring how and to what extent universities enlisted Facebook, a social media platform, in the discharging and shaping of their accountability during the COVID-19 emergency. Design/methodology/approach: Drawing on the literature on accountability in the virtual world and crises, a netnographic analysis of the Facebook postings by a sample of Italian universities is performed to identify and interpret the accountability discharged via social media platforms by universities during the COVID-19 pandemic. Findings: Universities used social media in a range of modes, from conveying simple instructions to rendering traditional accountability for their conduct during the crisis. However, in various Facebook postings, they give voice to various stakeholders’ thoughts and experiences, thereby completely reversing the traditional accountability relationship and making the various stakeholders feel included in the university community. Practical implications: Social media can constitute a useful tool for organizations willing to deploy different modes of accountabilities, according to what is required by the specific situation. In the authors’ case, social media provided a forum for account-sharing during a critical situation that was common to both the account giver and the recipient. Originality/value: To the best of the authors’ knowledge, this is the first study to investigate the use of social media by universities for accountability purposes and to reveal their possibilities in supporting more ethical forms of accountability. © 2022, Emerald Publishing Limited.

The pervasive role of accounting and accountability during the COVID-19 emergency

Purpose This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research. Design/methodology/approach Building on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project. Findings The authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19. Practical implications The paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events. Originality/value This paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.