Introduction

Bryson, John M.; Crosby, Barbara C.; Bloomberg, Laura

doi:10.1201/b18116-2

Cited by 9 publications

(6 citation statements)

References 34 publications

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“…Moore's defence of government and public management presents itself as a business case, and you would look in vain for a direct line of attack on political liberalism in Moore's original statement of the concept of public value. However, with the increasing circulation of the concept and, particularly, its further development by Bozeman (2002, 2007) and Meynhardt (2009; see also Bryson et al , 2015, pp. 4–13), it gradually came to be seen “as a response to the neo-liberalist agenda” (Steccolini, 2019, p. 263; see also Mazzucato, 2018).…”

Section: Public Value: Perplexity Consultation and Full-tax Accountingmentioning

confidence: 99%

Public value and the planet: accounting in ecological reconstitution

Vollmer

2020

AAAJ

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PurposeThis paper explores the role of accounting in ecological reconstitution and draws attention to the public value as a topic of strategic interest for developing it.Design/methodology/approachThe process of ecological reconstitution described by Latour in the “Politics of Nature” is traced towards a distinct set of accounting practices. These accounting practices, designated here as full-tax accounting, offer indications of the changing shape and role of accounting in ecological renewal.FindingsFull-tax accounting extends the planetary public towards the inclusion of nonhuman planetarians. It establishes matters of care in multimodal accounts and haunts constitutional processes with the spectre of exclusion. Starting with full-tax accounting, public-value accountants emerge as curators of matters of care.Research limitations/implicationsThe association of accounting in ecological reconstitution with matters of care highlights the mediating and immersive effects of accounting practice, inviting accounting scholars to explore these effects more systematically.Practical implicationsAccountants need to reconsider their stewardship role in relation to the fundamental uncertainties implied in planetary public-value accounting, support the process of ecological reconstitution by associating themselves with matters of care and develop ethics of exclusion.Social implicationsBroad alliances among planetary accountants are needed to extend the terms of ecological reconstitution, to gain and preserve attunement to matters of care and defend these attunements, in the atmospheric politics of ecological renewal, against regressive tendencies.Originality/valueIn problematising public value, the paper draws attention to a convergence of interests among scholars in accounting, public sector research and the environmental humanities. It presents a case for planetary accounting in ecological reconstitution that calls for participation from across disciplines, professions, arts and environmental activism.

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Section: Public Value: Perplexity Consultation and Full-tax Accountingmentioning

confidence: 99%

Public value and the planet: accounting in ecological reconstitution

Vollmer

2020

AAAJ

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“…Most of the articles in the review were concerned with public value (Baptista et al, 2020;Genuchten et al, 2019;Pedersen, 2020;Torfing et al, 2016;Voorberg et al, 2015). The term public value was established as a counterpoint to shareholder value in the private sector (Bryson et al, 2015). Hence, public value is understood as 'that which is created or added through the activities of public organisations and their managers […] pertinent to social outcomes' (Hartley et al, 2017, p. 672).…”

Section: Aimmentioning

confidence: 99%

Co-creation, Collaborative Innovation and Open Innovation in the Public Sector: A Perspective on Distinctions and the Convergence of Definitions

Aastvedt¹,

Higdem²

2022

Nordic Journal of Innovation in the Public Sector

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Collaborative approaches to innovation with citizens are captured in various and often interchangeable terms, such as collaborative innovation, co-creation, open innovation, social innovation and innovation network. A systematic review of the literature was used to analyse this research area. The aim was to explore how terms regarding collaborative approaches to innovation with citizens have been defined and applied in the public sector and to identify research streams that characterise the literature.We found that collaborative approaches to innovation with citizens are named, defined and conceptualised in different ways and are poorly defined, leading to conceptual limitations and hampering comparisons between studies.The three terms used most often-co-creation, collaborative innovation and open innovation-share many similarities, although they stem from different academic origins. Our discussion of the terms may contribute to a clearer conceptual distinction between the terms, and improve both analytical precision and empirical comparison.

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“…The field of PA has a rich heritage of conceptualising and debating the complex and slippery notion of "public" (Beck Jørgensen and Rutgers, 2015;Bovaird and Loeffler, 2016;Bozeman, 1987Bozeman, , 2007Bozeman, , 2013Bozeman and Bretschneider, 1994;Bryson et al, 2015;Hartley et al, 2017;Pesch, 2008;Rutgers, 2015). While the notion "public" is at the very heart of the field's identity, Bovaird and Loeffler (2016) caution to "take the word 'public' to be part of the problematic" (p. 5).…”

Section: Publicness In Public Administration and Accountingmentioning

confidence: 99%

“The frog in the pan”: relational transformation of public values in the UK tax authority

Closs-Davies

Bartels²,

Merkl‐Davies

2020

AAAJ

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PurposeThe authors aim to contribute to conceptual and empirical understanding of publicness in public sector accounting research by analysing how accounting technologies facilitated the transformation of public values of the UK tax authority.Design/methodology/approachThe authors develop a conceptual framework for analysing public values in terms of relational power. Combining governmentality and actor–network theory, the authors focus on the complex relationships through which human and non-human actors interact and the public values that emerge from these evolving socio-material networks. Based on a critical-interpretivist ethnographic study of interviews, documents and secondary survey data, the authors identify the emergent properties of accounting technologies in their case study.FindingsThe authors explain how accounting technologies facilitated the transformation of public values in the tax authority by reshaping relational power. Traditional public values were eroded and replaced by neoliberal values through a gradual change process (“frog in the pan”) of (1) disconnecting workers and citizens both spatially and socially; (2) losing touch with the embodied nature of tax administration; and (3) yielding to a dehumanising performance management system. Neoliberal accounting technologies transformed the texture of relationships in such a way that workers and citizens became disempowered from effective, accountable and humane tax administration.Research limitations/implicationsFurther research is needed that gains wider access to tax authority workers, extends the scope of the empirical data and provides comparisons with other tax authorities and public sector organisations.Social implicationsThe authors show that a relational approach to public values enables identification of what is “valuable” and how public sector organisations can become “value-able”.Originality/valueThe authors offer an interdisciplinary conceptualisation of publicness based on public administration literature, develop a relational conceptualisation of public values and provide original empirical evidence about the changing publicness of the UK tax authority.

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Introduction

Cited by 9 publications

References 34 publications

Public value and the planet: accounting in ecological reconstitution

Public value and the planet: accounting in ecological reconstitution

Co-creation, Collaborative Innovation and Open Innovation in the Public Sector: A Perspective on Distinctions and the Convergence of Definitions

“The frog in the pan”: relational transformation of public values in the UK tax authority

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