Suzana Grubnic

Climate change accounting research: keeping it interesting and different

Purpose - This paper aims to set out several of the key issues and areas of the inter-disciplinary field of climate change research based in accounting and accountability, and to introduce the papers that compose this Design/methodology/approach - The paper provides an overview of issues in the science of climate, as well as an eclectic collection of independent and inter-disciplinary contributions to accounting for climate change. Through additional accounting analysis, and a shadow carbon account, it also illustrates how organisations and nations account for and communicate their greenhouse gas (GHG) footprints and emissions behaviour. Findings - The research shows that accounting for carbon and other GHG emissions is immensely challenging because of uncertainties in estimation methods. The research also shows the enormity of the challenge associated with reducing those emissions in the near future. Originality/value - The paper surveys past work on a wide variety of perspectives associated with climate change science, politics and policy, as well as organisational and national emissions and accounting behaviour. It provides an overview of challenges in the area, and seeks to set an agenda for future research that remains interesting and different.

The Carbon Neutral Public Sector

Abstract This paper argues for research into the effectiveness of government strategies for a ‘carbon neutral public sector’. We review initiatives in three OECD countries: New Zealand, Australia and the UK. In all jurisdictions, government agencies have consistently stressed ‘leading by example’ as a rationale for adoption. ‘Direct mandate’ by the Prime Minister (NZ); ‘organic development’ from wider central government sustainability initiatives (UK); and a more ‘laissez faire’ approach by Australian Federal and State Governments, were identified as the general pathways leading to implementation. Our assessment indicates: a lack of understanding of the implementation process for carbon neutrality; a need to identify and critically examine the ‘offset threshold’ at which mitigation efforts cease and offsetting is adopted; an absence of any evaluation of the ‘leading by example’ rationale; a lack of inter-country comparisons; a gap in understanding the relationship with economic and social aspects of sustainability; and a need to evaluate the utility of core government departments as the focus of carbon accounting. We urge colleagues to consider research in this area with a view to contributing to the interdisciplinary solutions which we believe are required.

Linking Comprehensive Performance Assessment to the Balanced Scorecard: Evidence from Hertfordshire County Council

Over the course of the last twenty years there has been a growing academic interest in performance management, particularly in respect of the evolution of new techniques and their resulting impact. One important theoretical development has been the emergence of multidimensional performance measurement models that are potentially applicable within the public sector. Empirically, academic researchers are increasingly supporting the use of such models as a way of improving public sector management and the effectiveness of service provision (Mayston, 1985; Pollitt, 1986; Bates and Brignall, 1993; and Massey, 1999). This paper seeks to add to the literature by using both theoretical and empirical evidence to argue that CPA, the external inspection tool used by the Audit Commission to evaluate local authority performance management, is a version of the Balanced Scorecard which, when adapted for internal use, may have beneficial effects. After demonstrating the parallels between the CPA framework and Kaplan and Nortons public sector Balanced Scorecard (BSC), we use a case study of the BSC based performance management system in Hertfordshire County Council to demonstrate the empirical linkages between a local scorecard and CPA. We conclude that CPA is based upon the BSC and has the potential to serve as a springboard for the evolution of local authority performance management systems.

Information, Trust and the Private Finance Initiative in Social Housing

This article considers the role of information and trust in Private Finance Initiative (PFI) ‘Pathfinder’ schemes in the social housing sector in England. It uses the work of Tomkins (2001) and a series of interviews with local authority PFI project managers to provide a critique of the structure of the pathfinder process. The authors conclude that the pathfinder process cannot provide information about willingness to trust and they suggest that this may be one of the reasons for the delay in the contractual signing of the first wave of these schemes.

Hierarchical control and performance regimes in local government

Purpose – The purpose of this paper is to consider hierarchical control as a mode of governance, and analyses the extent of control exhibited by central government over local government through the best value (BV) and comprehensive performance assessment (CPA) performance regimes. Design/methodology/approach – This paper utilises Ouchis framework and, specifically, his articulation of bureaucratic or hierarchical control in the move towards achievement of organisational objectives. Hierarchical control may be inferred from the extent of “command and control” by Central Government, use of rewards and sanctions, and alignment to government priorities and discrimination of performance. Findings – CPA represents a more sophisticated performance regime than BV in the governance of local authorities by central government. In comparison to BV, CPA involved less scope for dialogue with local government prior to introduction, closer inspection of and direction of support toward poorer performing authorities, and more alignment to government priorities in the weightings attached to service blocks. Originality/value - The paper focuses upon the hierarchic/bureaucratic mode of governance as articulated by Ouchi and expands on this mode in order to analyse shifts in performance regimes in the public sector.

Local Authority E-Government Partnerships in England: A Case Study

This paper uses a case study of an e-government partnership of ten local authorities to consider how governance structures, financial arrangements and performance management systems may promote or inhibit successful collaborative working. The case is considered within the contexts of continuing new public management reforms including the balance between formal performance measurement indicators imposed by higher authorities and the scope for dialogue in the development of performance management systems. The case supports a view that collaborative working can benefit from a governance structure supporting a consistency of objectives of the partners operating within similar political and regulatory environments. Externally imposed performance indicators are significant to the partner authorities but their influence does not exclude the possibility of more dialogue-driven performance management systems being developed within the partnership. Sustainability of the partnership is never assured and tensions develop as a result of developing priorities of individual authorities, the possibility of local government reorganisation and changing national policy initiatives.

New development: Managing and accounting for sustainable development across generations in public services—and call for papers

Social and environmental justice across generations is a fundamental attribute of sustainable development. In this article, which is also a call for papers for a future theme in Public Money & Management (PMM), we develop our case for further research on how governments and public service organizations seek to address sustainable development in their decision-making processes. We believe that accounting for social and environmental aspects is an underdeveloped area of research and practice that is worthy of further critical enquiry. We therefore call on researchers and practitioners to submit their research to a themed issue of PMM on managing and accounting for sustainable development in public services.

Care pathways: conceptualising and developing a multi‐skilling initiative

This study seeks to extend knowledge of care pathways through describing the conception and development of them within a children’s hospital. The care pathway was conceived by the nurse manager as a tool to improve care to children with minor injuries, and to their families. More specifically, it was developed as a tool to multi‐skill experienced nurses in a children’s emergency department to assess and treat children with minor injuries. It is argued that the conception of care pathways aligned with the purposes of the manager, and integrated rather than reflected national NHS policies. Prospective managers are not confined to developing care pathways as prescribed; the care pathway tool may be used for varying management initiatives.

Review: Time machines, ethics and sustainable development: accounting for inter-generational equity in public sector organizations

This review paper explores the key challenges associated with effective inter-generational equity accounts in relation to the governance of public sector organizations and sustainable development transformations. Three different approaches to inter-generational equity accounting are evaluated and an outline for future research is provided.

A New Era - Extending Environmental Impact to a Broader Sustainability Agenda: The Case of Commercial Group

It is the belief of the Directors of Commercial Group, the UK’s largest independently owned business services company, that leaders can exercise choice and, in so doing, shape the identity of an organisation. The key question is: ‘where would Commercial Group like their organisation to make a positive impact?’ The question is pertinent to the leaders of the company as they have entered into what could be considered a third phase since starting the business in 1991. Phase one was the early days, the survival days, about knocking on doors, getting in front of the right people, and securing sufficient numbers of clients to generate a steady cash flow. Phase two began in 2006, and was orientated towards placing Commercial Group at the forefront of climate action. In phase three, the company seeks to stretch and make a greater social difference, as well as achieve goals on growth and the environment. The leadership of Commercial Group is enacted by the Directors, and an Environmental Strategist. However, the Directors of the company encourage all members of staff to approach them with good ideas and, provided these fall within the vision of the company, to take the initiative to help convert ideas into a reality. Arthur, the company’s Managing Director, is the elder brother of a sister–brother team, and the patriarch of the company. He leads on a vision to grow the business year on year, and for the company to remain independently owned. The business does not have financial obligations to a bank and is controlled by the original co-founders. Simone, a Co-Director, is the sister of Arthur. She is a key player in shaping the values of the company, these encompassing being a team player and customer champion, being innovative (shaking things up), in addition to going the extra mile and being there for each other (Appendix 1).