Digital innovations for public sector accounting reforms: comparative insights from collaborative efforts

Michalis Bekiaris, Antonia Markogiannopoulou, Thekla Paraponti and Foteini Spanou

Journal of Public Budgeting, Accounting & Financial Management, 2025, vol. 38, issue 1, 36-58

Abstract: PurposeThis study draws on collaborative public sector innovation to examine the adoption of digital innovations as enablers of public sector accounting reforms. The aim is to shed light on three dimensions of the collaborative process: (1) the actors of collaboration and their roles, (2) the governance and accountability of collaborative networks and (3) the success of the constructs of collaboration in relation to the timing of actors’ involvement and the adherence to the agreed timeframe.Design/methodology/approachOur research combines the analysis of publicly available documents with written and oral interviews of senior officials of the Ministries of Finance of four central governments: Cyprus, Greece, Italy and Malta.FindingsThe results identify the involvement of multiple actors across all stages of the innovation process. In addition, the findings show that the actors’ roles vary across stages. Regarding the governance of collaborative networks, we find evidence of shared governance in all cases and meta-governance strategies developed by public actors to improve coordination and safeguard accountability.Practical implicationsThe study adds to the existing literature on collaborative public sector innovation by providing insights into the changing roles and governance configurations across the different stages of the innovation process.Originality/valueThis is the first study using collaborative public sector innovation to explore digital innovations supporting public-sector accounting reforms.

Keywords: Collaborative PSI; Digital innovations; Digital transformations; ERP systems; Public sector accounting reforms (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/jpbafm/article/38/1/36/125 ... ic-sector-accounting (text/html)
https://www.emerald.com/jpbafm/article-pdf/38/1/36 ... m-09-2024-0181en.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-09-2024-0181

DOI: 10.1108/JPBAFM-09-2024-0181

Access Statistics for this article

Journal of Public Budgeting, Accounting & Financial Management is currently edited by Dr Giuseppe Grossi

More articles in Journal of Public Budgeting, Accounting & Financial Management from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().