A theoretical essay on the effectiveness of public management from an accounting perspective
DOI:
https://doi.org/10.16930/2237-766220263636Keywords:
public administration, accounting performance, institutional effectiveness, governance, conceptual modelAbstract
Accounting performance has been widely examined in the literature as a central component of public management; however, studies investigating its role within the relational framework linking institutional practices and governmental effectiveness remain limited. The primary objective of this theoretical essay is to develop a conceptual model that integrates institutional factors, accounting performance, and institutional effectiveness in public management, examining how the quality and robustness of accounting information systems may moderate the relationship between institutional structures and organizational outcomes. To achieve this objective, the study adopts a theoretical and analytical approach grounded in an integrative literature review and the systematization of constructs derived from Neo-Institutional Theory, Agency Theory, and Public Value Theory. The methodological procedure consisted of identifying, organizing, and conceptually integrating explanatory variables, the moderating variable, and the construct of institutional effectiveness, culminating in the proposal of a conceptual model suitable for future empirical investigations. This essay contributes to the literature by demonstrating that accounting performance, when understood as a mechanism of transparency, compliance, and managerial capability, can either strengthen or mitigate the effects of institutional factors on public sector effectiveness. The proposed model provides a theoretical foundation for advancing research on governance and accountability while supporting future empirical studies aimed at evaluating public management performance and enhancing fiscal transparency.
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