Csear 2010 public sector sustainability and accounting
1. Public Sector Sustainability and Accounting: an exploration of the impact of institutional contexts Dave Owen and Suzanna Grubnic University of Nottingham GeorgiosGeorgakopolous – University of Amsterdam Ian Thomson – University of Strathclyde CSEAR St Andrews September 2010
2. Are people well nourished? Are they free from avoidable mortality? Do they live long? Can they take part in the life of the community? Can they appear in public without shame of without feeling disgraced? Can they find worthwhile jobs? Can they keep themselves warm? Can they use their school education? Can they visit friends / relations if they choose? Sen 1998 Sustainability and Public Sector provision of public goods management of the commons social ordering or guardianship function keep population safe from threats & risks. politically determined democratically controlled what society aspires to, what society perceives as necessary what society regards as the right thing to do a long tradition
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4. Pays for the non-economic winsFor-profit Unsustainability affected by the transfer of the delivery of public services to the for-profit sector
5. Exploring the institutional context local Functionally focussed How rewarded and disciplined What they have power over regional How evaluated by others and themselves Direct remit to govern others national Freedom to act Who has power over them Influence and lead Resource availability Public sector organisation What they do for others Sustainable knowledge Values, culture dominant beliefs How they deliver their service What they do Indirect consequences Why they do things Intersection between sustainability and their remit Who they collaborate with What others do for them
6. Sustainable Rebranding in UK? SD transformation delivered and led by PSOs– UK SD strategy PSOs need to learnwhat sustainability means to them Reconceptualise PSOs from a sustainability perspective. Many PSOs ‘doing sustainable things’ but unsustainably
7. Public Sector Sustainable Accounting No typical PSO Already doing ‘sustainable’ accounting – esp. social accounting Danger of ‘silencing’ existing accounts SD involves radical change to PSO Accounting important to SD transition
