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Purpose The purpose of this paper is to investigate the role and impact of accounting within the fragmented field of public value theory literature. Design/methodology/approach The work develops a structured literature review (SLR) and seeks to shed light on the state of public value research, with particular emphasis on the role of accounting scholarship. Findings The lack of empirical research and the limited number of accounting papers reveal how accounting scholars need to achieve a deeper understanding of the public value conceptualization, creation and measurement process. Originality/value The paper develops the first wide-ranging SLR on public value accounting. It is a starting point to develop new research avenues, both in the fields of accountability/external reporting, and management accounting and performance management.

We investigated whether multichannel ECG-recordings are useful to risk-stratify patients with congenital long-QT syndrome (LQTS) for risk of sudden cardiac death under optimized medical treatment. In 34 LQTS-patients (11 male; age 31±13 years, QTc 478±51ms; LQT1 n = 8, LQT2 n = 15) we performed a standard 12-channel ECG and a 120-channel body surface potential mapping. The occurrence of clinical events (CE; syncope, torsade de pointes (TdP), sudden cardiac arrest (SCA)) was documented and correlated with different ECG-parameters in all lead positions. Seven patients developed TdP, four survived SCA and 12 experienced syncope. 12/34 had at least one CE. CE was associated with a longer QTc-interval (519±43ms vs. 458±42ms; p = 0.001), a lower T-wave integral (TWI) on the left upper chest (-1.2±74.4mV*ms vs. 63.0±29.7mV*ms; p = 0.001), a lower range of T-wave amplitude (TWA) in the region of chest lead V8 (0.10±0.08mV vs. 0.18±0.07mV; p = 0.008) and a longer T-peak-T-end time (TpTe) in lead V1 (98±23ms vs. 78±26ms; p = 0.04). Receiver-operating-characteristic (ROC) analyses revealed a sensitivity of 96% and a specificity of 75% (area under curve (AUC) 0.89±0.06, p = 0.001) at a cut-off value of 26.8mV*ms for prediction of CE by TWI, a sensitivity of 86% and a specificity of 83% at a cut-off value of 0.11mV (AUC 0.83±0.09, p = 0.002) for prediction of CE by TWA and a sensitivity of 83% and a specificity of 73% at a cut-off value of 87ms (AUC 0.80±0.07, p = 0.005) for prediction of CE by TpTe. Occurrence of CE in LQTS-patients seems to be associated with a prolonged, low-amplitude T-wave.

PurposeThe article's aim is to refine prospects for theorising in public sector accounting (PSA) research in order to capture the methodological benefits promised by its multi-disciplinarity.Design/methodology/approachThe study primarily employs a bibliometric analysis of research outputs invoking New Public Management (NPM). Applying a content analysis to Hood (1991), as the most cited NPM source, bibliographic methods and citation/co-citation analysis for the period 1991 to 2018 are mobilised to identify the disciplinary evolution of the NPM knowledge base from a structural and longitudinal perspective.FindingsThe analysis exhibits disciplinary branching of NPM over time and its imprints on post-1990 PSA research. Given the discourse about origins of NPM-based accounting research, there are research domains behind the obvious that indicate disciplinary fragmentations. For instance, novelty of PSA research is found in public value accounting, continuity is evidenced by transcending contextual antecedents. Interestingly, these domains are loosely coupled. Exploring the role of disciplinary imprints designates prospects for post-NPM PSA research that acknowledges multi-disciplinarity and branching in order to deploy insularity as a building block for its inquiries.Research limitations/implicationsCriteria for assessing the limitations and credibility of an explorative inquiry are used, especially on how the proposal to develop cumulative knowledge from post-1990 PSA research can be further developed.Practical implicationsA matrix suggesting a method of ordering disciplinary references enables positioning of research inquiries within PSA research.Originality/valueBy extending common taxonomies of PSA intellectual heritages, the study proposes the ‘inquiry-heritage’ matrix as a typology that displays patterns of theorisation for positioning an inquiry within PSA disciplinary groundings.

Human resource (HR) management has been proposed as being one of the core drivers of the modernization of the public sector, in particular with reference to the changing nature of people management and \"HR-public service partnerships\" as an antecedent capacity of modernizing public service organizations. Notwithstanding the ongoing interest in the transformation of HR systems, this study explores how and why such relationships between HR management (HRM) and organizational change emerge. Considering a resource and capability-based approach, the analysis reveals strategic HRM practices as a useful concept to distinguish HR activities and the processes that are occurring when a HR strategy is performed. Moreover, using a multiple case study design, the study exhibits the antecedents and effects of HR strategy formation during accounting change in six German local governments. The results provide evidence that forces of either strategic or administrative patterns of alignment refer to different layers and the sequencing of HRM activities within a process of HR system change, thereby revealing the possibility of contradictory effects induced by HR change agency on either the \"HR\" or the \"public service\" side of the strategic coin.

Elimination of suppressive T cells may enable and enhance cancer immunotherapy. Here, we demonstrate that the cell membrane protein SLAMF7 was highly expressed on immunosuppressive CD8 + CD28 - CD57 + Tregs in multiple myeloma (MM). SLAMF7 expression associated with T cell exhaustion surface markers and exhaustion-related transcription factor signatures. T cells from patients with a high frequency of SLAMF7 + CD8 + T cells exhibited decreased immunoreactivity towards the MART-1 aa26–35*A27L antigen. A monoclonal anti-SLAMF7 antibody (elotuzumab) specifically depleted SLAMF7 + CD8 + T cells in vitro and in vivo via macrophage-mediated antibody-dependent cellular phagocytosis (ADCP). Anti-SLAMF7 treatment of MM patients depleted suppressive T cells in peripheral blood. These data highlight SLAMF7 as a marker for suppressive CD8 + Treg and suggest that anti-SLAMF7 antibodies can be used to boost anti-tumoral immune responses in cancer patients. Highlights SLAMF7 is a highly expressed marker on the surface of suppressive CD8 + T cells and its expression correlates with an exhausted phenotype in T cells. SLAMF7 + CD8 + Treg cells could be eliminated using anti-SLAMF7 antibody Elotuzumab via antibody-dependent cellular phagocytosis in vitro and in vivo.

Nach einer Periode zunehmender Beschäftigung und steigender finanzieller Ausstattung sehen sich die Nonprofit-Organisationen im Gesundheits- und Sozialbereich in Deutschland einem zunehmenden ökonomischen Anpassungsdruck gegenüber. Politisch-administrative Neuregulierungen ebenso wie die Forderung nach neuen Management- und Steuerungspraktiken, die sich auf die Bewältigung des Spannungsfeldes zwischen wachsendem Aufgabenspektrum und abnehmendem finanziellen Ressourcenzufluss richten, sind Indikatoren für den institutionellen Veränderungsprozess, der sich in diesem Nonprofit-Sektor vollzieht. Die Identifikation dieses Anpassungsdrucks bedeutet jedoch nicht gleichzeitig, dass sich ökonomische Rationalitäten und neue Regeln eines Nonprofit-Managements durchsetzen. In diesem Beitrag werden daher Begrenzungen institutioneller Veränderungsprozesse aufgezeigt und Optionen herausgearbeitet, Ressourcen zu mobilisieren und die interne Dynamik von Reorganisationsprozessen aktiv zu steuern. After a period of increasing employment and rising financial resources nonprofit-organizations in the health service and social service sector in Germany are confronted by increasing pressures. Political-administrative adjustments as well as the demand for new management practices are indicators for the institutional change which is taking place in the nonprofit-sector. However, the identification of this problem does not mean that economic rationalities and new rules of a nonprofit-management assert themselves. Therefore, in this article we investigate limitations of institutional change, and discuss options to mobilize resources and control the internal dynamic of reorganization.