The future of public sector accounting research. A polyphonic debate

Abstract

Purpose The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here. Design/methodology/approach This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications. Findings This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives. Research limitations/implications Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here. Originality/value In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

Guest editorial: Public sector accounting in emerging economies in the evolving post-COVID-19 era

“…Issues of financial accountability and transparency of governments when facing such crises have led to more scholarly attention. To what extent such transparency and accountability can be restored through the adoption of international public sector accounting standards is a key question (Grossi et al, 2023;Van Helden et al, 2021;Polzer et al, 2019Polzer et al, , 2022. Whilst a few studies (Tawiah, 2023;Tawiah and Soobaroyen, 2022), as well as the reports published by international organisations and the accounting profession (Khan and Mayes, 2009;ACCA, 2017), outline several benefits that emerging economies can derive from IPSAS-based reporting, a paper by Polzer et al (2023) (in this special issue) has charted the different cultural, structural and economic constraints in the implementation process.…”

“…Participatory and political processes of deliberation have, therefore, been at the centre of public sector accounting to identify what counts as "value" and "valuable" from a societal perspective. The view that public sector accounting should provide a medium through which to define, express and represent public value has also been highlighted in the work by Grossi et al (2023). Steccolini (2019) also contends that public sector accounting now intersects with a multiplicity of disciplines, sectors, professions, interests and powers and that the wider social significance of public sector accounting has been well acknowledged.…”

“…With a few exceptions (Tawiah, 2023; Tawiah and Soobaroyen, 2022), much of the accounting work in emerging economies delineates several unintended consequences resulting from the adoption of these measures, ranging from their ceremonial adoption to comply with loan conditionalities, to the misuse of these measures in promoting and covering up large-scale state-level malpractices such as corruption, patronage and clientelism (Adhikari et al , 2013; Hopper, 2017; Nyamori et al , 2017; Bakre et al , 2017). It is worth noting that such critiques relating to NPFM measures also prevailed in developed Western economies and continue to this day, following their own experiences of NPM over the last four decades, which are alleged to be persistently “ undermining democratic legitimacy” (Grossi et al , 2023; Polzer et al , 2022).…”

A recipient country‐centered approach to framing digital financial management information systems

“…In most cases, international organizations such as the World Bank have received significant scholarly attention, particularly in the context of the adoption of public sector accounting technologies by emerging economies. However, Grossi et al (2023) argue that government accounting systems framed by market-driven principles do not guarantee their successful implementation in emerging economies. In this scholarly landscape, this field study underscores the need to shift the focus to state-driven financial systems, as exemplified by the Korean government financial information system when recipient countries consider adopting financial information systems from developed countries rather than market-driven approaches provided by international organizations.…”

“…Recent studies (e.g., Grossi et al., 2023; Hopper et al., 2017) have demonstrated that the existing literature has primarily focused on the development discourses of public sector accounting systems promoted by international organizations and dominantly reviewed these systems designed by English‐speaking countries and Europe over the past decades. In most cases, international organizations such as the World Bank have received significant scholarly attention, particularly in the context of the adoption of public sector accounting technologies by emerging economies.…”