The fate of accounting for public governance development

Abstract

PurposeThe purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.Design/methodology/approachThis paper conducts a traditional literature review based on selected studies in the fields of accounting, public administration and management. The aim of the review is to explain how diverse forms of public governance influence the fate of public sector accounting, including accountability, performance measurement, budgeting and reporting practices.FindingsPublic governance is developing into more inclusive but also complex forms, resulting in network, collaborative and digital governance. Consequently, the focus and practices of public sector accounting have changed, as reflected in new types of accountability, performance measurement, budgeting and reporting practices.Research limitations/implicationsDrawing upon literature from different fields enables a deeper understanding of the changes in public sector accounting. Nevertheless, the intention is not to execute a systematic literature review but to provide an overview and resolve the scattered body of knowledge generated by previous contributions. The areas of risk management and auditing were not included and deserve further attention.Originality/valueThis paper discusses the need to continually redefine and reassess public sector accounting practices, by recognising the interdependencies between different actors, citizens and digital technologies.

The future of public sector accounting research. A polyphonic debate

“…On the contrary, they highlight how PSA reforms, too often driven by a blind faith in adopting private-sector-like techniques, have often failed, with very serious consequences in both the "developed" world, where they may end up undermining democratic legitimacy (Raudla), and also in emerging countries (Adhikari and Lassou). This resounds with the invitation brought forward elsewhere (Steccolini, 2019) to reconsider "publicness" more explicitly in our studies, and embracing it as an important element for better understanding the changing roles of accounting and accountability systems from "rationalising" of NPM to "humanising" of public governance (Grossi and Argento, 2022). This brings about a new attention towards the implications for PSA of the reconfiguration of public spaces, and the new forms of statecitizens interactions that are emerging, including those mediated by digital and social media (Brown; Raudla).…”

“…More generally, through accounting-related processes (budgeting, performance measurement, reporting, auditing), a plurality of values and interests find potential representation, visibility and also may enter into conflict, find compromises or prioritisation. Along these lines, colleagues point to the importance to reflect on the processes underlying accounting and the changing roles played by accounting because of public government development in democratic processes (Grossi and Argento, 2022). This calls for a new attention towards coproduction and more…”

“…The accruals revolution (Christensen), allowing to QRAM 20,1 better account for the use of resources, started more than three decades ago, has been often criticised as not having kept its promises, but remains still incomplete today, with continuous changes and adjustments being brought forward to make accruals accounting relevant for politicians, policymakers, managers and citizens. It still remains an important area of investigation for scholars, though in a continuously changing landscape, where increased attention to accountability and transparency (Ferry) and new and alternative forms of reporting are being brought forward and suggested because of public government development (network, collaborative and digital governance) (Grossi and Argento, 2022). These will widen public sector accountability well beyond efficiency, balanced budgets and proper use of financial resources, for example, in addressing current critiques of anthropocentrism (Vinnari), towards sustainability and SDGs (Cordery), biodiversity, climate change and a focus on water, greenhouse gasses and animals (Vinnari), social equity and gender in budgeting, citizens participation and its incorporation in contents and processes in cross cultures (D. McDonald III).…”

Reformas do Setor Público e Mudanças na Contabilidade Pública

“…Em geral, as IPSAS têm assumido uma perspetiva normativa incentivada, sobretudo, pelos principais donors internacionais, como Banco Mundial, Nações Unidas e Fundo Monetário Internacional (FMI) (Grossi & Argento, 2022). Nessa visão, a contabilidade pelo regime de competência tem sido apontada como relevante para a tomada de decisão, análoga às informações úteis para o funcionamento de um GPS (FMI, 2022).…”

Public Services Based On e-Government in Digital Age

“…E-Gov provides benefits, namely, in the production sector in the economy, improving public sector administration, especially transparency in the procurement process for public service contracts has reduced corrupt practices, and increased education potential [40][41] [42][43] [44] The role of e-Gov technology is to be able to inform and describe all political activities through a communication network that can reach a wider audience and in a more attractive form. Because through a multi-media system that integrates text, images, and sound, the display or display of an event is easier to understand and digest by media audiences.…”