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This article discusses the ways that the trends of corporatization and commercialization have changed managerial roles in universities. The authors argue that we have gone too far with these trends and plea for redesigned management roles. Performance measurement systems relying on student polls for teaching and on journal metrics for research support managerial interventions. However, managers also need to acknowledge the autonomy and different capabilities of their staff members in order to get the best results. This article contributes to the debate about desirable management roles in universities in the light of a meaningful academic knowledge production.IMPACTThis article will be of interest to university managers because it encourages them to rethink their roles by considering the need to ensure the long-term survival of academia, to academics who wish to engage in managerial positions because it warns them against a mechanical use of performance metrics, and to academia in general because it stimulates everyone to ask: where are we going? Politicians will benefit from reading this article because it makes them aware of the consequences of favouring New Public Management (NPM) principles in academia.

Purpose – This paper provides a reflective comparison of the budgetary implications of the COVID-19 pandemic for three Nordic countries: Finland, Norway and Sweden. Design/methodology/approach –By drawing from the notion of ambiguity and constructions of certainty, this study analyzes the most relevant budgetary allocations and packages implemented by the governments of Finland, Norway and Sweden in response to the COVID-19 crisis using empirical documentary data. Findings – Influenced by the need to save citizens' lives and protect the economy, the three countries have interpreted the COVID-19 threat in different ways. While Finland and Norway seem to be fighting a war against the virus, Sweden appears to view COVID-19 as an exceptionally difficult flu. These different perspectives are reflected in the strategies and budgetary responses implemented in the three countries. Originality/value – By elaborating on the ambiguities of reality, causality and intentionality, this paper shows how the budgeting mindset aimed at creating certainties among citizens varies among the Nordic countries, which are generally assumed to be similar. ; acceptedVersion ; Peer reviewed

Purpose This paper provides a reflective comparison of the budgetary implications of the COVID-19 pandemic for three Nordic countries: Finland, Norway and Sweden. Design/methodology/approach By drawing from the notion of ambiguity and constructions of certainty, this study analyzes the most relevant budgetary allocations and packages implemented by the governments of Finland, Norway and Sweden in response to the COVID-19 crisis using empirical documentary data. Findings Influenced by the need to save citizens' lives and protect the economy, the three countries have interpreted the COVID-19 threat in different ways. While Finland and Norway seem to be fighting a war against the virus, Sweden appears to view COVID-19 as an exceptionally difficult flu. These different perspectives are reflected in the strategies and budgetary responses implemented in the three countries. Originality/value By elaborating on the ambiguities of reality, causality and intentionality, this paper shows how the budgeting mindset aimed at creating certainties among citizens varies among the Nordic countries, which are generally assumed to be similar. ; Funding: This work was supported by the Academy of Finland, Grant number 326525 (Jarmo Vakkuri) and the research project Digital Business, financed by Equinor (Daniela Argento and Katarina Kaarbøe).

SummaryIn the light of neoinstitutional theory and by adopting case study research methodology, this article explains the adoption of International Public Sector Accounting Standards for modernizing public sector accounting in Estonia. This article reveals that the smooth—yet gradual—adoption of International Public Sector Accounting Standards‐compliant accounting systems was enabled by the involvement of powerful actors (i.e., institutional entrepreneurs) with foreign and/or business backgrounds. In addition, the change in public sector accounting in Estonia was facilitated by the developments in its international positioning, characterized by the transition from a Soviet communist to a market economy and subsequent European Union membership and by the absence of past accounting practices, which could potentially hinder the change.

The growing development of decentralized entities has highlighted the limitations f the traditional annual reports of governments, which do not necessarily capture he financial consequences of subsidiaries, joint ventures and associates. There s a growing tendency to consider consolidated financial statements as essential o support decision-making processes and to ensure higher public accountability. his paper seeks to understand and to explain how the Swiss Federal Government as prepared its consolidated financial statements for the three fiscal years 009–2011.

The growing development of decentralized entities has highlighted the limitations of the traditional annual reports of governments, which do not necessarily capture the financial consequences of subsidiaries, joint ventures and associates. There is a growing tendency to consider consolidated financial statements as essential to support decision-making processes and to ensure higher public accountability. This paper seeks to understand and to explain how the Swiss Federal Government has prepared its consolidated financial statements for the three fiscal years 2009–2011.

Résumé Le présent article entend analyser les points communs et les différences entre les réformes récemment mises en place dans le secteur de l'eau en Italie et aux Pays-Bas. Les réformes, dans les deux pays, sont caractérisées par des objectifs similaires, à savoir améliorer la transparence et l'efficience, ainsi que par des idées similaires en matière de gouvernance au sujet de la création de compagnies des eaux intégrées. On observe cependant un écart entre les réformes telles que souhaitées au départ et la façon dont elles ont été mises en œuvre. Même si l'idée de réforme consistant à créer des compagnies des eaux intégrées a été maintenue en Italie, sa mise en œuvre a été reportée, alors qu'aux Pays-Bas, cette idée de réforme a été remplacée par une méthode de mise en œuvre ascendante, favorisant les projets de coopération plutôt que ceux d'intégration dans le secteur de l'eau. Une évaluation de la réalisation des objectifs de réforme menée aux Pays-Bas indique que l'on a amélioré la transparence et l'efficience dans une certaine mesure, alors qu'en Italie, on ne trouve aucune information systématique sur cette question. Notre analyse des raisons des écarts entre les réformes telles qu'initialement souhaitées et la façon dont elles ont été mises en œuvre fait apparaître quelques points communs entre les deux pays, notamment en ce qui concerne l'institutionnalisation des pratiques. Il existe cependant aussi des différences considérables entre les deux pays. En Italie, il n'existe pas de réseaux d'organisations actives dans le domaine de l'eau, ce qui explique l'absence d'attachement local et régional aux changements souhaités par le centre, d'où la lenteur de leur exécution. Aux Pays-Bas, ces réseaux sont de puissants instruments dotés de coalitions solides, qui ont résisté à la mise en œuvre obligatoire des changements radicaux. Résumé à l'intention des praticiens L'efficacité d'une réforme radicale dans le secteur de l'eau, qui propose de remplacer les types d'organisations actuels par de nouveaux, est déterminée par l'approbation de l'ensemble des parties prenantes influentes. Cependant, lorsque les réformes radicales ne sont appuyées que par une partie de ces parties prenantes, il est judicieux de s'intéresser essentiellement aux objectifs pertinents et de laisser les parties prenantes les atteindre à leur guise. La participation des acteurs au niveau exécutif tant dans les discussions au sujet du contenu de la réforme que des processus qui vont permettre de réaliser ce contenu ne pourra que profiter à la mise en œuvre de la réforme.

This article aims at analysing the commonalities and differences in recent water sector reforms in Italy and in the Netherlands. The reforms in both countries are characterized by similar goals of achieving greater transparency and efficiency, and comparable governance ideas regarding the establishment of integrated water companies. However, there appears to be a gap between the reforms as initially intended and the way in which they were realized. Although the reform idea of forming integrated water companies has been maintained in Italy, its realization has been postponed, whereas in the Netherlands this reform idea has been replaced by a bottom-up implementation approach, stimulating cooperation rather than integration projects within the water sector. An assessment of the accomplishment of the reform goals conducted in the Netherlands shows that greater transparency and efficiency have been realized to some extent, whereas in Italy any systematic information on this issue has been unavailable. Our analysis of the reasons for the gaps between the reforms as originally intended and the way in which they have been realized shows some similarities between the two countries in the sense of highly institutionalized practices. There are, however, also substantial differences between these two countries. In Italy, there are no networks of water organizations, which explains the lack of local and regional commitment to the centrally desired changes, resulting in their slow execution. In the Netherlands, these networks are powerful enablers with strong coalitions, which have resisted the compulsory implementation of radical changes.Points for practitionersThe success of a radical water sector reform, which proposes that the current types of organizations be replaced by new types of organizations, is dependent upon the approval of all powerful stakeholders. However, if radical reform is only supported by some of these powerful stakeholders, it is wise to focus mainly on the relevant goals, and have the stakeholders achieve these goals at their own discretion. The reform implementation will benefit from the involvement of stakeholders at the executive level in both the discussions about the reform content and the processes through which this content can be realized.