Call for papers

Special Issue Financial Accountability & Management

Virtual Workshop

9th February 2023

h. 9,00-17,00 CET

Public financial management for Sustainable Development Goals: Challenges, experiences and perspectives

Financial Accountability & Management Special Issue

Guest Editors: Francesca Manes Rossi, Isabel Brusca, Sandra Cohen, Eugenio Caperchione, Anna Thomasson

The Special Issue intends to critically explore how public sector financial management can support the achievement of sustainable development and how it can act in the service of SDGs. Proposing tools and practices, analysing effects and consequences, studying actors in embedding SDGs in public financial management, may be the trigger for new theoretical frameworks or for the evolution of existing theories, so to fit and shape the role of public sector accounting within a context where the achievement of a multidimensional sustainability is the primary focus. The way the COVID-19 pandemic has accelerated or detained planned public financial management and accountability actions of public sector organizations in the pursuit of sustainable development, in particular in regional and local governments, and how these plans have changed or need to change, deserve further reflection.

The Special Issue welcomes papers within the broad area of public sector financial management, assessing the current situation, challenges and future prospects regarding sustainable development, and SDGs in particular. New approaches from both the theoretical and the methodological point of view would provide a fresh contribution for the advancement of public financial management studies and are therefore appreciated. The research may be contemporary, historical or comparative.

Interesting topics for the papers include, but are not limited to, the following issues:

• Sustainable development and UN-SDGs: why and how public entities report their planned and actual activities.

• Budgeting in the light of SDGs. New forms of budgeting for sustainability: Green Budgeting, Gender Budgeting, Child Responsive Budgeting, budgeting for SDGs.

• Advancing research into sustainability reporting (SR) in governments.

• Management accounting and performance measurement for assessing and re-addressing public policies, strategies and actions towards SDGs.

• SDGs measurement: The role of accounting in quantifying and monetizing SDGs.

• SDGs and developing countries: challenges for public financial management.

• Transparency and legitimacy of governments: how sustainable development strategies affect the preparation of accrual accounting financial statements.

• Engaging citizens in local sustainable development.

• Challenges for public sector accounting education towards the SDGs.

• Sustainable development and COVID-19: challenges for public financial management.

• The role of auditing and of Supreme Audit Institutions in sustainability.

• The role of public sector accounting in supporting networks and partnership towards the achievement of SDGs.

• Competing logics and failures of public financial management to meet sustainability goals.

Submission procedure for online workshop

Those wishing to present their research work at the workshop should contact Francesca Manes Rossi (manes@unina.it) or Anna Thomasson (anna.thomasson@fek.lu.se) and provide a proposal or an abstract by 10 December 2022. Authors of selected research will be notified by 22 December 2022 and invited to submit their revised proposal/research design for the workshop participation by 15 January 2023.

The proposal/research design should identify the purpose of the research, the theoretical framework, the research method and expected results. Attendance and/or presentation at the workshop is not a prerequisite for submission to the special issue.

Submission process and deadline

Papers submitted are eligible for submission to the Special Issue of Financial Accountability & Management and they will follow the standard review process. Attendance and/or presentation at the workshop is not a prerequisite for submission to the special issue. The authors can contact Francesca Manes Rossi (manes@unina.it) or Anna Thomasson (anna.thomasson@fek.lu.se) for any further queries regarding the SI. The deadline for submission of full papers via the FAM online platform is 15 September 2023.

Download the full Call to the Special Issue

DOWNLOAD Fam-C...ent .pdf