Accounting for (public) value(s): reconsidering publicness in accounting research and practice
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 15 July 2021
Issue publication date: 10 September 2021
Abstract
Purpose
This 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/approach
The 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).
Findings
The 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/value
The 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.
Keywords
Acknowledgements
The authors wish to thanks James Guthrie for the continuous support and encouragement in the development of this special issue, as well as the anonymous referees for their useful comments. Usual disclaimers apply. The authors are listed in alphabetic order.
Citation
Bracci, E., Saliterer, I., Sicilia, M. and Steccolini, I. (2021), "Accounting for (public) value(s): reconsidering publicness in accounting research and practice", Accounting, Auditing & Accountability Journal, Vol. 34 No. 7, pp. 1513-1526. https://doi.org/10.1108/AAAJ-06-2021-5318
Publisher
:Emerald Publishing Limited
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