[EGOV LIST] Call for papers: Data science and financial information in the public sector-challenges for accounting and accountability

[Rui Lourenco (FEUC)]

(Apologies for cross-posts)

 

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CALL FOR PAPERS

Public Money & Management

 

Special Issue on Data science and financial information in the public
sector—challenges for accounting and accountability

(https://think.taylorandfrancis.com/special_issues/data-science-financial-in
formatio-public-sector-challenges-accounting-accountability)

 

Recent digital transformations and the use of big data have created risks
and opportunities in public sector entities and government. The growth of
analysable data is challenging established paradigms. Using
algorithmic-based technologies (such as artificial intelligence [AI]) can
change the way decisions are made, the processes and competences, and the
relative power of actors both within and outside these organizations. The
recent pandemic context has exacerbated these effects.
Governments and public sector organizations are now making considerable use
of digital technologies, for example to define public policies, provide
public services and report about financial performance. This is impacting on
accountability and ultimately on citizens’ engagement and trust in
politicians. Moreover, governments have used AI to enhance surveillance of
citizens and organizations, while citizens and civic organizations are using
big data and AI to monitor governments and to prepare counter accounts.
Although digital transformation has undoubtedly facilitated public
management overall, there are pernicious effects, such as increasing the
cyber-vulnerability of digitally open governments and public organizations.
‘Data science’ is an umbrella term for an interdisciplinary field that uses
scientific methods, exploratory processes, algorithms and systems to extract
knowledge from data. Data science use in the public sector is bringing new
challenges for accounting professionals, as well as for public officials and
politicians who use this information to make decisions and manage public
sector entities and governments. Data science and digital transformation has
also challenged accountability, pointing to new types and forms of
reporting, with implications for preparers, standard-setters and auditors.
This new PMM theme will address the impact of data science on public sector
financial information and reporting. It will examine the opportunities and
challenges faced by accounting professionals (for example accountants,
auditors and consultants) in producing information, as well as by public
managers and policy-makers as data users. Contributions are particularly
welcome on how accounting and accountability can help to deal with these
opportunities and challenges or, on the contrary, neglect them. Articles on
the positive and pernicious effects of data science in reporting,
transparency and accountability are invited. Topics to be covered include
the following:
• The impact of digital transformation on professionals as co developers,
preparers and translators/brokers of accounting information.
• The challenges in designing, implementing and using algorithms, blockchain
and/or data analytics for public sector financial information.
• Educational and training needs of accounting professionals related to
digital transformation.
• The impact of digital transformation on controlling practices.
• Financial decision-making processes in public sector organizations.
• The role of legal frameworks, possibly creating entropy to the real
benefits of digital transformation and data science for accountability and
decision-making.
• How accounting systems can adapt and support users, while protecting them
from the pernicious effects of digital transformation.
• How data science can support the use of financial information for public
policies and decision-making, including gender equality policies.
• Digital vulnerability of public sector reporting and cybersecurity
problems.
• Interaction between human and non-human actors and impact on
accountability.
• Challenges for auditors and credibility of data and information.
• The impact of data science on the surveillance of citizens and
organizations by governments for financial management purposes.
• Overall impact of data science on transparency of governments and the
public sector.

These topics are only suggestions. All articles on the impact of data
science on public sector accounting and accountability practices are
welcome. Please feel free to discuss your ideas with the guest editors.

 

 

 

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Rui Pedro Lourenço 

Investigador do CeBER                                

Professor Auxiliar da

Faculdade de Economia - Gab. 209          Telef.: +351.239.790584  

Universidade de Coimbra                            Fax:   +351.239.403511

Av. Dias da Silva, 165
<https://www.uc.pt/feuc/pessoas-e-servicos/docentes/#R>
https://www.uc.pt/feuc/pessoas-e-servicos/docentes/#R 

3004-512 COIMBRA                                        

PORTUGAL

 

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