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  • 1.
    Alsaid, Loai Ali
    et al.
    Faculty of Commerce, Beni-Suef University, Egypt; School of Economics, Finance and Accounting, Coventry University, the UK.
    Mutiganda, Jean Claude
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Åbo Akademi University, Turku, Finland.
    Accounting and Smart Cities: New Evidence for Governmentality and Politics2020In: Corporate Ownership & Control, ISSN 1727-9232, E-ISSN 1810-3057, Vol. 17, no 3, p. 158-170Article in journal (Refereed)
    Abstract [en]

    The concept of a smart city has attracted the attention of many scholars and policymakers in many countries worldwide. The role of accounting as a tool of governance in smart city politics, however, has so far been largely overlooked, especially in less developed countries (LDCs). This paper sets off to fill this research gap and hitherto unexplored linkages between accounting and smart cities. Drawing on the concept of governmentality, the authors conducted a case study based on document analysis, meetings observation, and 42 semi-structured interviews at a branch of a hybrid electricity company owned by New Cairo City in Egypt, during 2018. Findings show that the case company has implemented smart distribution networks of electricity in which new management accounting technology (enterprise resource planning (ERP) system) is used to trace costs, revenues, client complaints and feedback in a timely manner. The new network (of infrastructure and technologies) has represented timely accounting information as a major political power to influence accurate governance decision-making, such as smart electricity pricing and control, and to challenge governance decisions that are not sound. This paper is one of the first studies to explore the socio-political dynamics of accounting in smart city governance in the context of LDCs.

  • 2. Alsaid, Loai Ali
    et al.
    Mutiganda, Jean Claude
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Political and business leaderships in managing public service organisation2018In: Corporate Ownership & Control, ISSN 1727-9232, E-ISSN 1810-3057, Vol. 15, no 4Article in journal (Refereed)
    Abstract [en]

    This study analyses the relationship between the state’s political ideologies and the implementation of cost management strategies during the re-privatisation of a public sector organisation. Drawing on the Dillard et al.’s (2004) conceptual framework, we conducted a case study in a public sector organisation operating in the electricity market of Egypt. Data was gathered through document analysis, interviews, meetings observations and continuous interactions with key informants from 2013 to 2014. The findings show that the implementation of cost management strategies had a political basis, grounded in the state’s reformative ideologies concerning re-privatisation of the public sector organisation. The re-privatisation failed because the state failed to convince a potential international investor. A theoretical contribution is to show the relevance of cost management strategies when used as a political tool to achieve a business goal, such as improving a public sector organisation’s performance management in a developing country. This is the first empirical case study to analyse management accounting change based on the state’s political ideologies in the Maghreb region of Africa. The key difference between this global trend elsewhere and in the Egyptian State, as in some other Islamic countries, is that Egypt was both nationalistic and militarised.

  • 3.
    Mutiganda, Jean Claude
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Financial management of public services in a hybrid organisation: A learning approach in inter-organisational settings2016In: International Journal of Public Sector Performance Management, ISSN 1741-1041, E-ISSN 1741-105X, Vol. 2, no 4, p. 310-330Article in journal (Refereed)
    Abstract [en]

    This paper uses organisational learning theory to analyse the process of implementing a budget cuts policy imposed by a political hierarchy in a public sector organisation. Data is from a field study conducted in a hospital district in Finland from 2009 to 2015. The study shows that delegating managerial power to the managers of clinic groups, positive managerial coaching, active communication among clinic managers, allowing clinic managers to set priorities in redesigning clinical activities, specifying the budgetary responsibilities of clinic managers and using a specific timetable to monitor clinical performance, are among the factors that facilitates inter-organisational learning and change at clinic group levels. To institutionalise the change at organisational level, members of the executive committee of the hospital district use their systemic power and managerial diagnostics systems to monitor the implementation of managerial goals in clinic groups regularly.

  • 4.
    Mutiganda, Jean Claude
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Åbo Akademi University, Åbo, Finland.
    How do politicians shape and use budgets to govern public sector organizations?: A position-practice approach2016In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 36, no 7, p. 491-498Article in journal (Refereed)
    Abstract [en]

    This paper examines politiciansᅵᅵᅵ influence on budgets in governing public sector organizations. Theoretical reasoning is based on the position-practice concept applied in structuration theory. Research took place in a hospital district in Finland from 2009 to 2015. The findings show that politicians set coercive budgetary policies, but there was no direct relationship between budgets and actual medical practices. As a result, the budget was simply a ᅵᅵᅵceremonialᅵᅵᅵ tool of political governance, as medical professionals concentrate on delivering healthcare services.

  • 5.
    Mutiganda, Jean Claude
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Åbo Akademi, Finland.
    Grossi, Giuseppe
    Högskolan Kristianstad; Nord University, Norway; Kozminski University, Poland.
    Hassel, Lars G.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Investigation of communication in budgetary accountability routines2020In: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654Article in journal (Refereed)
    Abstract [en]

    Purpose This paper aims to analyse the role of communication in shaping the mechanisms of accountability routines. Design/methodology/approach Conceptual elements of the theory of communicative action and the literature on routines were used to conduct a field study in two hospital districts in Finland, from 2009 to 2015. Data were based on interviews, document analysis, observed meetings and repeated contact with key informants. Findings The findings explain how accountability routines take different forms - weak or strong - in different organisations and at different hierarchical levels. Differences depend on the generative structures and mechanisms of the communicative process - relational and normative - used to give and ask information to and from organisation members involved in accountability relationships. An explorative finding is that discourse-based communication plays an important role in bridging the gap between weak and strong accountability routines. The main theoretical contribution is to conceptualise and show the role of communicative rationalities in shaping the mechanisms of accountability routines. Practical implications - The implication for practitioners and policymakers is to show to what extent the organisation policies and communicative rationalities used in accountability have potential to improve or not to improve the practices of accountability routines. Mutual understanding, motivation and capacity of organisation members to do as expected and agreed upon without pressure improve accountability routines. Originality/value The value of this study is to explain how accountability routines take different forms in practice (weak or strong) in different organisations and at different hierarchical levels, depending on the generative structures of the communicative process used in practicing accountability routines.

  • 6.
    Mutiganda, Jean Claude
    et al.
    School of Business and Economics, Åbo Akademi University, Finland.
    Hassel, Lars
    Umeå School of Business and Economics, Sweden.
    Fagerström, Arne
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Accounting for Competition, ‘Circuits of Power’ and Negotiated Order between Not-For-Profit and Public Sector Organisations2013In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 29, no 4, p. 378-396Article in journal (Refereed)
    Abstract [en]

    This study analyses the role of accounting information in negotiating contractual relationships in the framework of circuits of power during a competitive tendering process. The study asks how institutionalised accounting information affects taken-for-granted ways of thinking and acting by institutional actors in negotiating inter-organisational order when analysed using the framework of circuits of power. Field research took place in a Finnish not-for-profit aged care organisation and municipality from 2008 to 2012. The study shows that institutionalised accounting information cannot be taken-for-granted to prevail in obligatory passage points of the circuits of power in negotiating order.

  • 7.
    Mutiganda, Jean Claude
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Åbo Akademi University.
    Hassel, Lars
    Umeå University.
    Grossi, Giuseppe
    Kristianstad University.
    Critical Perspectives on Sustainable Accountability in Inter-Organizational Management of Budget Cuts2015Conference paper (Refereed)
    Abstract [en]

    This study analyses the relationship between institutionalization of budget cuts and sustainable accountability in public health care supply chain during the ongoing financial crisis. It uses the theory of negotiated order to extend the institutional framework of management accounting change proposed by Burns and Scapens (2000). Field research was conducted in Finland in two hospital districts, a local health care centre and a municipality, between 2012 and 2014. Data are based on document analysis and interviews with key decision makers and medical professionals.

    The study shows that medical professionals use a negotiated order approach among themselves to institutionalize budget cuts in in hospital districts, which leads to sustainable accountability. At municipal and regional levels, however, budgets of primary health care services suffer from suffocation caused by political pressure to cut costs without sustainable accountability mechanisms in the supply chain of health care services.

    Major contribution is to show how institutionalization of budgetary cuts in public health care cannot be taken for granted to save costs of health care services and improve sustainable accountability among political decision makers and medical professionals when the supply chain is not integrated. As in any other field study, however, our findings cannot be generalized to other organizations than the organizations analyzed.

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