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ARTICOLI RECENTI

Accounting, performance management systems and accountability changes in knowledge-intensive public organizations

in Accounting, Auditing & Accountability Journal

The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal.

A public management perspective on smart cities: ‘Urban auditing’ for management, governance and accountability

in Public Management Review

Our exploration of three bodies of literature – public management, accounting and urban governance – shows that three views on these new technological practices of ‘urban auditing’ are present in the literature: a technocratic, a critical and an emergent view. We use these three views to introduce the six papers in this special issue. We conclude with the observation that the public management perspective is important for understanding smart city dynamics: we should not present our insights only in our own community, but should also connect to the interdisciplinary debate on smart cities.

Monopolistic professional closure, family credentials and examination procedures in the Venetian College of Accountants (16th-17th century)

in Accounting, Auditing & Accountability Journal

The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional body of accountants that was established in Venice in 1581 and operated until the end of the 18th century.

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