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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.

Many developed countries face an increasing crisis of waste management, especially regarding inadequate disposal capacities and insufficient systems for waste sorting and recovery. These insufficiencies harmfully affect environmental quality, human health, and overall urban life. Waste management is largely linked with disposal, collection, and recycling. Instead of being a critical public utility, solid waste management often goes unnoticed—until it fails. The complete system failure can escalate into a global crisis. Italy presents a critical case to evaluate waste management’s role in achieving Sustainable Development Goals, given the diversity of the country and its adherence to strict EU regulations. The country has taken important steps to adopt the principles of the circular economy, mainly through recycling and waste-to-energy initiatives. The Sustainable Development Goals are also linked to waste management, and there are specific goals with targets and indicators that focus on waste management outcomes. This paper has assessed the national achievement of Italy in waste management concerning the SDGs. SDGs 6, 7, 11, and 12, with a specific focus on the targets impacted by integrated waste management in Italy, are the focus of this paper, and the achievement of waste indicators under SDGs 6, 7, 11, and 12 is analyzed. The paper also assesses the relationship between social, economic, and geographical variables in the achievement of the mentioned SDGs, and also the impacts of the social, economic, and geographical contexts of inhabitants on the achievements of the SDGs. The paper has utilized the national dataset on SDGs and available data on socio-economic and geographic variables. The paper applied descriptive statistics, Pearson’s Correlation, Partial Least Square Regression (PLSR), and Elastic Net Regression, emphasizing the relationship between the waste indicators of SDGs and social, economic, and geographical factors. The paper resulted in a significant association between the outcomes of waste management indicators of SDGs and demographic variables.

The ventral pallidum (VP) is crucially involved in reward processing. Dopaminergic afferents reach the VP from the ventral tegmental area (VTA). Recent studies suggest dopamine application increase the firing in the VP. However, little is known about the cellular effects of dopamine within the VP. We aimed to address this paucity of data using brain slices containing the VP and multi-electrode array recordings. Dopamine significantly affected firing in 86% of spontaneously active VP neurons. Among the affected neurons, 84% were excited, while 16% were inhibited. The selective D1-like receptor agonist SKF81297 also had modulatory effects on the majority of VP neurons, but its effects were universally excitatory. On the other hand, the D2-like receptor agonist quinpirole had modulatory effects on 87% of VP neurons studied. It caused significant inhibitory effects in 33% of the cases and excitatory effects in the remaining 67%. The effects of D1-like receptor activation were presynaptic as blocking synaptic transmission with low Ca abolished the effects of SKF81297 application. Furthermore, SKF81297 effects were abolished by blocking ionotropic glutamate receptors, suggesting that D1-like receptors boost glutamate release, which in turn excites VP neurons through postsynaptic glutamate receptors. Effects caused by D2-like receptor activation were found to involve pre and postsynaptic mechanisms, as low Ca abolished the excitatory effects of quinpirole but not the inhibitory ones. Increases in firing frequency (ff) to quinpirole application were abolished by a group 2/3 mGluR antagonist, suggesting that D2-like receptors cause presynaptic inhibition of glutamate release, resulting in reduced postsynaptic activation of inhibitory mGluRs. Conversely, the inhibitory effects of quinpirole persisted in low Ca and therefore can be attributed to postsynaptic D2-like receptor activation. VP neurons excited by dopamine had shorter spike half-widths and are excited by D1-like receptors (presynaptically) and by D2-like receptors (postsynaptically). VP neurons inhibited by dopamine have longer spike half-widths and while D1-like receptor activation has a presynaptic excitatory influence on them, D2-like receptor activation has a postsynaptic inhibitory effect that prevails, on balance. These data provide novel insights into the cellular mechanisms by which dopamine controls information processing within the VP.

Striatal low-threshold spike interneurons (LTSIs) are tonically active neurons that express GABA and nitric oxide synthase and are involved in information processing as well as neurovascular coupling. While mu opioid receptors (MORs) and their ligand encephalin are prominent in the striatum, their action on LTSIs has not been investigated. We addressed this issue carrying out whole-cell recordings in transgenic mice in which the NPY-expressing neurons are marked with green fluorescent protein (GFP). The MOR agonist (D-Ala(2), N-MePhe(4), Gly-ol)-enkephalin (DAMGO) produced dual effects on subpopulations of LTSIs. DAMGO caused inhibitory effects, accompanied by decreases of spontaneous firing, in 62% of LTSIs, while depolarizing effects (accompanied by an increase in spontaneous firing) were observed in 23% of LTSIs tested. The dual effects of DAMGO persisted in the presence of tetrodotoxin (TTX), a sodium channel blocker or in the presence of the nicotinic acetylcholine receptor antagonist mecamylamine. However, in the presence of either the GABA receptor antagonist picrotoxin or the muscarinic cholinergic receptor antagonist atropine, DAMGO only elicited inhibitory effects on LTSIs. Furthermore, we found that DAMGO decreased the amplitude and frequency of spontaneous GABAergic events. Unexpectedly, these effects of DAMGO on spontaneous GABAergic events disappeared after blocking of the muscarinic and nicotinic cholinergic blockers, showing that GABA inputs to LTSIs are not directly modulated by presynaptic MORs. These finding suggest that activation of MORs affect LTSIs both directly and indirectly, through modulation of GABAergic and cholinergic tones. The complex balance between direct and indirect effects determines the net effect of DAMGO on LTSIs.

PurposeThis paper examines risk and risk management in public–private partnership and private finance initiatives (PPP/PFI). Despite growing interest in PPP/PFI, there are knowledge gaps in the literature. The authors’ aim is to analyse these knowledge gaps and define emerging themes to guide future research agendas.Design/methodology/approachThe authors conduct a systematic literature review from 1990 to 2018 using the Scopus database.FindingsThe authors define six emerging themes: risk definition and types of risks; value for money (VFM) and risk; risk sharing, allocation and transfer; financial risk; contractualisation and renegotiation of risk; and risk management and governance. They proposed a conceptualisation of potential development of PPP/PFI research through the three phases of risk management cycle, i.e. prospective, real time and retrospective. This paper revealed some new aspects that could help to analyse better risk and risk management in PPP/PFI to reach value for money (VFM) and to exploit the potential of PPP/PFI.Originality/valueDespite the increasing attention to PPP/PFI, further researches are required in relation to operational and post-operational risk studies, risk management and control, the role of trust. The authors’ analysis underlines the difficulties in how risk is perceived and how to ascertain VFM. In addition, the authors highlight how the increase of contract renegotiation is changing the provisions with reference to risk assignment creating market distortion. Risk should be managed as a cycle; PPP/PFI would benefit by engaging more with the risk management literature.

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.

Purpose Inspite of the attention resilience receives in relation to public policy and public management, very few studies have analysed the internal mechanics of public sector organisations to see what is producing their resilience. Considering management control systems (MCSs) as the drivers of organisational change, this paper aims to explore their role as determinants of resilience in the public sector. The paper attempts to open the black box of organisational functioning focusing on one complex component. Design/methodology/approach This paper adopted a qualitative approach for this longitudinal case study. This paper used a mix of primary and secondary sources in terms of direct observation, semi-structured interviews and internal document analysis. This paper used a framework drawing on Barbera et al. (2017) and management control’s constraining and facilitating concepts to explore how anticipatory and coping capacities of resilience are supported and reinforced by MCSs. Findings Findings suggest that MCSs support adaptive behaviour and assist decision-making by providing knowledge and ready-to-use answers to cope with external shocks. However, this is found in case of the adoption of facilitating MCSs, which empower managers and employees and are based on stewardship roles. In such a context, MCSs played an essential role in shaping anticipatory and coping capacities. At the same time, financial shocks fostered the investment in MCSs, cyclically strengthening or developing new anticipatory and coping capacities. Originality/value To the best of the authors’ knowledge, this paper is one of the first attempting to identify how facilitating MCSs, as a driver of organisational change, can make an organisation more resilient. It shows how resilience capacities are generated and strengthened via MCSs.

The striatum is the primary input nucleus for the basal ganglia, and receives glutamatergic afferents from the cortex. Under the hypothesis that basal ganglia perform action selection, these cortical afferents encode potential \"action requests.\" Previous studies have suggested the striatum may utilize a mutually inhibitory network of medium spiny neurons (MSNs) to filter these requests so that only those of high salience are selected. However, the mechanisms enabling the striatum to perform clean, rapid switching between distinct actions that form part of a learned action sequence are still poorly understood. Substance P (SP) and enkephalin are neuropeptides co-released with GABA in MSNs preferentially expressing D or D dopamine receptors respectively. SP has a facilitatory effect on subsequent glutamatergic inputs to target MSNs, while enkephalin has an inhibitory effect. Blocking the action of SP in the striatum is also known to affect behavioral transitions. We constructed phenomenological models of the effects of SP and enkephalin, and integrated these into a hybrid model of basal ganglia comprising a spiking striatal microcircuit and rate-coded populations representing other major structures. We demonstrated that diffuse neuropeptide connectivity enhanced the selection of unordered action requests, and that for true action sequences, where action semantics define a fixed structure, a patterning of the SP connectivity reflecting this ordering enhanced selection of actions presented in the correct sequential order and suppressed incorrect ordering. We also showed that selective pruning of SP connections allowed context-sensitive inhibition of specific undesirable requests that otherwise interfered with selection of an action group. Our model suggests that the interaction of SP and enkephalin enhances the contrast between selection and rejection of action requests, and that patterned SP connectivity in the striatum allows the \"chunking\" of actions and improves selection of sequences. Efficient execution of action sequences may therefore result from a combination of ordered cortical inputs and patterned neuropeptide connectivity within striatum.

Waste management plays an important role in sustainable development. The innovative management of waste results in minimizing the adverse effects of climate change, and social and economic sustainability. The creation of Sustainable Development Goals (SDGs) by the United Nations in 2015 was an important step toward environmental sustainability, whereby the 17 goals focus on strengthening the means of implementing and revitalizing the Global Partnership for Sustainable Development. This research paper applies a systematic literature review using the PRISMA methodology to analyze different published research papers and research reports mainly focused on waste management and its relationship with the SDGs. This paper extensively discusses the context of waste management, SDGs, waste indicators in SDGs, and the relationship between SDGs and waste management. This paper also widely discusses the aspects of waste management regarding SDGs. The results are further divided into two sub-categories, including descriptive results, which elaborate the different approaches that are used to review the literature for this paper, and thematic results, which include the key results and discussions of different aspects of this paper. The analysis of different published research papers and research reports mainly focuses on waste management and its relationship with the SDGs. This study presents a discussion of (1) the detailed context of waste management about SDGs, (2) the waste indicators in SDGs and (3) the relationship between waste management and SDGs. This study suggests future possible areas of research by extending the regional boundaries, increasing the number of papers, focusing on more specific SDG goals and targets and studying case studies based on the specific targets and indicators.

Purpose The paper aims to understand the possible determinants of knowledge of, and interest in using, blockchain, with a particular focus in the future intention to apply this technology. Blockchain technology is deemed to radically change business models and processes. Using this technology in small and medium enterprises (SMEs) is still a novel idea. Moreover, not much is known about the diffusion and level of interest towards blockchain in SMEs. This research adopts a knowledge management perspective, drawing on technology acceptance model to highlight the level of blockchain technology diffusion, and to explore which factors lead SMEs’ to adopt blockchain. Design/methodology/approach This study distributed a questionnaire to a sample of 300 SMEs in Italy. This study received 96 responses (32% response rate). This study calculated descriptive statistics and undertook a reliability analysis. Finally, this study performed a logistic regression to analyse the determinants of further intention to use blockchain technology. Findings Results show that blockchain technology is quite well known, but the level of knowledge is limited. Moreover, the research reveals that the rate of adoption is very low. Interest in the future adoption of blockchain is associated with knowledge, perception of usefulness and ease of use of blockchain. Originality/value This paper is one of the first explorative studies showing which factors lead SMEs to adopt blockchain technologies and shedding some light on the interaction between knowledge management and blockchain adoption and diffusion in SMEs. It highlights how blockchain knowledge could determine future interest in blockchain innovation. This paper is relevant for public and private institutions that aim to promote, through knowledge management, the adoption of blockchain in SMEs.