IT-supported accountability for sustainability in connected city societies: the interplay of integrated information systems and public corporate governance codes

Ulf Papenfuß and Kristin Wagner-Krechlok

Accounting, Auditing & Accountability Journal, 2025, vol. 38, issue 3, 965-989

Abstract: Purpose - In the debate on the effects of digital transformation and accountability, this paper aims to analyse to what extent integrated information systems (IISs) in public administrations affect the use of social, ecological and economic performance information on state-owned enterprises (SOEs) by politicians and public administrators and to what extent public corporate governance codes (PCGCs) strengthen and balance the effects of IISs. The paper conceptually introduces PCGCs as frameworks for the design of IISs and sustainability-oriented performance information. Design/methodology/approach - This paper draws on agency theory and uses a triangulation approach using data from an online survey of 337 public administrators and politicians in German cities, expert interviews and content analysis of cities’ PCGCs. Findings - Overall, the use of economic/financial performance information is higher than the use of non-financial performance information. IISs are associated with a higher use of economic but not of social performance information, indicating an unaccounted effect of digital transformation. Higher quality of PCGCs strengthens the effects of IISs on the use of social performance information. Originality/value - This paper explores special chances and potential “dark sides” of IISs as key instruments for digital transformation and accountability in connected city societies. It innovatively differentiates between the three dimensions of sustainability for a more nuanced theoretical understanding in the scientific debate. The introduction and theorising of PCGCs as frameworks for IISs and sustainability-oriented performance information use have very high potential for scientific debates and to organise sustainable solutions for the grand challenges.

Keywords: Digital transformation; Integrated information systems; Non-financial performance information; Public corporate governance codes; State-owned enterprises; Sustainability (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-11-2022-6168

DOI: 10.1108/AAAJ-11-2022-6168

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