Immense uncertainty and the need for drastic interventions cause politicians to rely heavily on scientific advice for underpinning or legitimating their COVID-19 decision-making. This paper explores the role of scientific advice in this policy field in Germany, Italy, the Netherlands and the UK. It shows that scientific advice is based on the disciplinary, mainly medical, backgrounds of advisors but is also influenced by social and economic values, which are core to what politicians find important. During the pandemic a growing gap between scientific advice and political decisions is observed.

The economic, social, and environmental contingencies of the last two decades have called into question the need for public sector organizations to align accounting practices with sustainable concerns. Sustainability refers to the ability of organizations to co-create economic value in the long run, involving all stakeholders, safeguarding the environment, and generating well-being for the community. While this topic attracts increasing interests from several perspectives, there is a lack of a comprehensive assessment of how academia is debating it. Therefore, this paper reviews the field of sustainability, accounting, and reporting (SAR) in the public sector in order to develop insights into how the literature is developing the theme of public value (PV) co-creation, offer a critique of the state-of-the-art to date, and outline future research opportunities. The study is based on a structured literature review (SLR) methodology that enables studying the corpus of scholarly literature, developing insights, critical reflections, and future research paths. The results highlight that, although the involvement of stakeholders appears as crucial for developing SAR practices in the public sector, scholars have not yet adopted a PV co-creation perspective to this phenomenon, since, at best, previous studies only focused on the stakeholders’ involvement, without considering other aspects such as synergistic integration of resources and alignment of purposes. Therefore, academics should rethink their research setting and implications to provide a significant contribution by conducting studies capable of leading future development of SA in the public sector.

This paper explores whether and how University Museums reinterpreted their intended experience during the COVID-19 pandemic shock. To this end, theoretical insights from the service management literature are used. Adopting an interpretative approach, this paper relies on legislative documents and a survey of Italian University Museums during the COVID-19 lockdown. Results highlight how digital technologies enabled Italian University Museums to design service offerings and value co-creation practices. Particularly, digital technologies have led Italian University Museums, as experience-centric service organisations, to reinterpret their intended experience. This research sheds light on how museums can adapt their traditional interpretation of design areas by redefining content and the interaction with their visitors through digital technologies, ultimately building a virtual interpretation of their intended experience. This allows building a conceptual model that emphasises the differentiation between synchronous (online) and asynchronous (offline) value co-creation practices. Finally, this paper adds practical insights for managing museums’ co-creation practices virtually.

This paper discusses post-New Public Management (NPM) approaches to current patterns of public management reforms as a path-dependent phenomenon and as proposing corrective solutions to unintended shortcomings of NPM-inspired reforms. Public sector accounting reforms are seen as developing coherently with general public managerial reforms, and as showing a shift in the prioritised purposes assigned to public accounts in line with the overall design of projected reform-making. EU public sector accounting harmonisation is interpreted in this framework, and the Italian experience of public sector accounting reform is discussed in the light of EU membership. Particular emphasis is given to the likely overlap between national and government accounting due to increasingly shared purposes, whereby the former acquires a functional supportive role to the latter. Considerations on the drivers, as well as on the technical solutions of the new Italian public sector accounting system, suggest that Italian public sector accounting has taken a step in the direction of European public sector accounting harmonisation. Finally, the Italian case provides evidence of post-NPM-like accounting reform, contributing to the scanty empirical research on this topic.

Purpose: This paper delves into a pivotal juncture within the co-production literature, intersecting with the ongoing debate about performance challenges in public sector accounting scholarship. It explores how public managers conceive and measure the performance of co-produced public services.Design/methodology/approach: A case study is conducted on three instances of neighbourhood watching – that is, a type of collective co-production – in a homogeneous institutional setting. The analysis and interpretation of empirical data are guided by a systematic conceptual space delineating the qualities that performance criteria can take in contexts where public services are produced.Findings: Findings reveal that when the co-production activation is driven by both state and lay actors, public managers tend to conceptualise and measure its performance in a way that contributes to building a more structured co-productive space, where the roles to play, how to interact and what to achieve are clearly defined.Originality/value: This paper breaks new ground by scrutinising the conceptualisation of performance in settings where public services involve actors beyond traditional public administrations. By exploring the diverse “shapes” and meanings that performance can take in co-production arrangements, this paper enriches discussions on how public sector accounting can inform co-production literature.

The spread of Covid-19 has spurred the digitalization of higher education institutions (HEIs). While previous research has predominantly studied the impact of the pandemic on teaching and research activities, this chapter focuses on HEIs’ third mission, as activities including knowledge transfer and public engagement. A public management perspective is adopted to explore the implications of the contextual changes due to the pandemic on how people and activities are managed in university museums, as relevant organizations within the universities’ third mission. A case study has been conducted by gathering data from documents and focus groups involving key actors of the University of Pavia’s museums’ system. The findings highlight how the ICT-driven changes in the settings and activities performed by the university museums influenced the functional components of their performance management system (PMS). The results also suggest that placing ICT at the center of institutional strategies might not be enough to ensure the proper link between contextual changes and those systems that are supposed to manage people and activities within HEIs. To this aim, in the structuring of every HEIs’ governance, an adaptive educational environment should be promoted, pivoted on practitioners’ digital professionalization and skills development. <!----> <!----> <!----> <!---->