The ongoing transformation of supreme audit institutions (SAIs) external environment is changing the demands and expectations of its stakeholders. The changing environment triggered by technological advancements, increased demand for accountability, and transparency means a change in the way auditing is done. The literature provides evidence of an ongoing technological innovation within the private sector audit. Private sector auditing research has focused mainly on technology adoption and use failing to address the umbrella concept of digital transformation (DT), some even consider processes of DT such as technology adoption and use to be DT. The public sector auditing literature is still yet to commence DT‐related research. This study seeks to fill in this gap and after presenting what DT entails, we applied an exploratory approach through semistructured interview responses, together with other documents from SAIs, to understand how SAIs currently perceive DT and what are their current reactions or actions to transform. The paper analyzes and discusses how SAIs perceive and define the DT phenomenon. The results show that most SAIs still do not master the concept of DT, as they often refer to technology adoption or automation of auditing processes to be DT, notwithstanding a great majority acknowledges the need for DT but lacks the right strategy and resources in place. We saw a few proactive SAIs who are futuristic on the contrary a majority are reacting to change when the need arises, especially during the audit process. The paper provides one of the first empirical investigations into the current DT of public audits. It also proposes a general framework suitable for analyzing the factors involved in the DT in SAIs.

This paper provides a comparative analysis of different public accountability means used in the public sector - namely sustainability reporting, popular financial reporting and integrated reporting - in order to highlight their similarities and differences, and reflect on their development, with specific reference to the Italian context. In particular, we speculate about the practical and research implications of their emergence, through the lenses of accountability and managerial fad and fashion literature. The main novelty of the paper is that it is one of the first studies providing a comparative analysis of the three reporting tools debated both in practice and in research. We argue about their diffusion patterns, the commonalities and differences, which suggests different stages of evolution, different actors and forces at play. We provide some preliminary evidence on the risk that accountability innovations may end up just in a fad and fashion uptake, creating inefficiencies and not achieving the aims they are intended for. We also show how the available frameworks and standards have more in common than not, and that there is a risk of creating only new labels, without real innovation or improvement of public accountability.

Inhibitory interneurons can evoke vasodilation and vasoconstriction, making them potential cellular drivers of neurovascular coupling. However, the specific regulatory roles played by particular interneuron subpopulations remain unclear. Our purpose was therefore to adopt a cell-specific optogenetic approach to investigate how somatostatin (SST) and neuronal nitric oxide synthase (nNOS)-expressing interneurons might influence the neurovascular relationship. In mice, specific activation of SST- or nNOS-interneurons was sufficient to evoke hemodynamic changes. In the case of nNOS-interneurons, robust hemodynamic changes occurred with minimal changes in neural activity, suggesting that the ability of blood oxygen level dependent functional magnetic resonance imaging (BOLD fMRI) to reliably reflect changes in neuronal activity may be dependent on type of neuron recruited. Conversely, activation of SST-interneurons produced robust changes in evoked neural activity with shallow cortical excitation and pronounced deep layer cortical inhibition. Prolonged activation of SST-interneurons often resulted in an increase in blood volume in the centrally activated area with an accompanying decrease in blood volume in the surrounding brain regions, analogous to the negative BOLD signal. These results demonstrate the role of specific populations of cortical interneurons in the active control of neurovascular function.

Purpose: Governments are increasingly turning to artificial intelligence (AI) algorithmic systems to increase efficiency and effectiveness of public service delivery. While the diffusion of AI offers several desirable benefits, caution and attention should be posed to the accountability of AI algorithm decision-making systems in the public sector. The purpose of this paper is to establish the main challenges that an AI algorithm might bring about to public service accountability. In doing so, the paper also delineates future avenues of investigation for scholars.Design/methodology/approach: This paper builds on previous literature and anecdotal cases of AI applications in public services, drawing on streams of literature from accounting, public administration and information technology ethics.Findings: Based on previous literature, the paper highlights the accountability gaps that AI can bring about and the possible countermeasures. The introduction of AI algorithms in public services modifies the chain of responsibility. This distributed responsibility requires an accountability governance, together with technical solutions, to meet multiple accountabilities and close the accountability gaps. The paper also delineates a research agenda for accounting scholars to make accountability more “intelligent”.Originality/value: The findings of the paper shed new light and perspective on how public service accountability in AI should be considered and addressed. The results developed in this paper will stimulate scholars to explore, also from an interdisciplinary perspective, the issues public service organizations are facing to make AI algorithms accountable.

Purpose: This paper aims to highlight the importance of (public) value(s) and publicness in accounting and accountability research. It pinpoints a range of issues that scholars need to contemplate when reconsidering publicness in accounting research and practice.Design/methodology/approach: The paper adopts an interdisciplinary literature review associated with a conceptual discussion of the actual and future challenges of public service accounting and accountability in considering public value(s).Findings: The paper illustrates the centrality of (public) value(s) at the individual, organizational and societal levels in shaping and being shaped by calculative practices, and shows that looking at the interconnections between values and accounting is a fruitful research avenue. Moreover, it highlights the power of embracing interdisciplinary approaches to illuminate these interconnections and relate them to complex and current phenomena.Originality/value: The paper’s originality lies in the reconsideration of (public) value(s) for public service accounting scholars, providing a critical reflection and setting new research avenues.