Navigating the Accountability Paradoxes of Financial Resource Abundance in the Post‐Pandemic Public Service Delivery
研究了意大利大学在获得大量疫情后资金时，财务充裕如何引发并加剧问责悖论，以及高校通过动态适应和协商来应对这些悖论的策略。
ABSTRACT This paper investigates the accountability paradoxes that emerge when public administrations operate under conditions of financial resource abundance and explores how these paradoxes are managed in practice. Focusing on Italian universities in the wake of Next Generation EU (NGEU) funding, the study applies paradox theory to reconceptualize accountability as a dynamic, processual, and relational phenomenon. The findings reveal that rather than reducing complexity, financial abundance amplifies and transforms accountability pressures into persistent, multidimensional paradoxes. Through qualitative analysis, three core accountability paradoxes are identified, along with the coping strategies universities use to navigate them. The results show that accountability paradoxes are never solved, but they require a dynamic adaptation and negotiation among competing demands. The study advances the literature on public sector accountability by highlighting the challenges and opportunities of public service delivery in resource‐rich environments.