Accounting for (public) value(s): reconsidering publicness in accounting research and practice

Abstract

PurposeThis paper aims to highlight the importance of (public) value(s) and publicness in accounting and accountability research. It pinpoints a range of issues that scholars need to contemplate when reconsidering publicness in accounting research and practice.Design/methodology/approachThe paper adopts an interdisciplinary literature review associated with a conceptual discussion of the actual and future challenges of public service accounting and accountability in considering public value(s).FindingsThe paper illustrates the centrality of (public) value(s) at the individual, organizational and societal levels in shaping and being shaped by calculative practices, and shows that looking at the interconnections between values and accounting is a fruitful research avenue. Moreover, it highlights the power of embracing interdisciplinary approaches to illuminate these interconnections and relate them to complex and current phenomena.Originality/valueThe paper’s originality lies in the reconsideration of (public) value(s) for public service accounting scholars, providing a critical reflection and setting new research avenues.

Accounting for unstable environments in the public sector: managing post-COVID-19 times

“…In the past, researchers have dealt with the role of accounting in turbulent times, like during the global financial crises (Bracci et al, 2015;Hopwood, 2009), or environmental disasters (Lai et al, 2014;Sargiacomo, 2015), or to address wicked issues such as inequality (Geuijen et al, 2017;Jacobs and Cuganesan, 2014). However, more research and engagement is needed to contribute to changing how accounting is conceptualized and operationalized in such contexts (Bracci et al, 2021;Steccolini, 2019).…”

“…However, governments relying on a limited set of accounts can cover only the more accessible financial values, rather than other values such as equity and fairness, much more difficult to measure (Ahrens and Ferry, 2021). Therefore, despite the availability of many sources of data, a reductionist approach may prevail giving more value to the financial issues rather than the social one (Bracci et al, 2021). Of course accessible data, and new technologies at play, can extend the surveillance mechanism over population justified by the emergency but can risk to stay even after to exert control (Ahn and Wickramasinghe, 2021).…”

“…In addition, management control systems are heavily implicated in managing external and internal risks (Bracci et al, 2021). Kober and Thambar (2021) suggest that management control systems during crises need to pursue simultaneously manage short-term/operational and long-term/strategic objectives to navigate a crisis.…”

“…The current issue and full text archive of this journal is available on Emerald Insight at: https://www.emerald.com/insight/1096-3367.htm accountability and control systems still represents a challenge, with many quests on how to succeed (Arena et al, 2017;Bracci et al, 2021;Palermo, 2011). This is more so when an economy faces an extreme crisis such the coronavirus (COVID-19) pandemic.…”

Accountingization, colonization and hybridization in historical perspective: the relationship between hospital accounting and clinical medicine in late 20th century Britain

“…1. Bracci et al (2021), Broadbent and Guthrie (2008), Humphrey and Miller (2012), Hyndman and Liguori (2016) and Lapsley (2008) are examples of helpful overviews of the accounting literature relating to NPM. Please note that whilst the majority of the period investigated by this paper (i.e.…”