Keynotes

Mariafrancesca Sicilia, Professor of Public Sector Management and Accounting, Università degli Studi di Bergamo

Co-Production through Accounting: exploring new practices and challenges
The topic of co-production has received significant scholarly attention in recent decades. However, research by accounting scholars remains limited, despite the complex interplay between accounting and co-production. On one hand, co-production can occur through accounting practices; on the other, accounting plays a critical role in enabling, supporting, and evaluating co-production initiatives. 

Specifically, co-production through accounting is evident in practices such as participatory budgeting and citizen involvement in public service performance measurement. Since its inception in Porto Alegre, participatory budgeting has been a growing focus of scholarly inquiry. Conversely, the involvement of citizens in assessing public services remains significantly under-researched. The keynote will address the emerging models of interaction between citizens and government over the performance measurement cycle, the mechanisms through which these models gain legitimacy, and the conditions under which they may be successful in improving public services and strengthening democratic governance.

Professor Hervé Corvellec, Lund University

The governance of public circular projects - what, where, when, who, why, and how
In addition to the growing interest at corporate and national levels in the circular economy as a framework for industrial policy and sustainable development, an increasing number of cities and regions are engaging in circular economy projects to contribute to what is imagined to become a circular transition. These projects aim at inversing the extraction-production-consumption-waste rationale of the linear economy. Grounded in an ambition to close material loops, reduce dependence on new resources,  and prevent waste production, circular projects are typically oriented toward increasing product reuse, improve recycling and generating resources from waste.

The City of Helsingborg, Sweden, is a notable example of municipality with circular ambitions. Initiatives such as the House of Resources and Recolab in the Ocean Harbor district illustrate the city's efforts to enhance resource efficiency. The House of Resources ambitions to become a hub for reuse, repair, and recycling. Recolab develops circular practices in water, phosphorus, and biogas management through a 3-pipe system. Recopark intends to be a national competence center for the production of biochar. 

Seen in the light of the 5W & 1H interpretative model – what, who, where, when, why, and how – these initiatives bring forth key lessons for advancing the circular economy. A focus on materials, space, time, collaboration, and innovation is crucial for transitioning from a linear model to a circular one. Ultimately, the circular economy is about moral responsibility—preserving resources for future generations and fostering sustainable material use in society. 

However, these projects also raise yet unattended questions, such as how to scale up circular pilots, how the circular economy can phase out the linear one, and how circular can the existing stock of man-made materials and artefacts be.