The fate of accounting for public governance development

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8 Nedladdningar (Pure)

Sammanfattning

Purpose
The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.

Design/methodology/approach
This 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.

Findings
Public 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/implications
Drawing 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/value
This paper discusses the need to continually redefine and reassess public sector accounting practices, by recognising the interdependencies between different actors, citizens and digital technologies.
OriginalspråkEngelska
Sidor (från-till)272-303
TidskriftAccounting, Auditing and Accountability Journal
Volym35
Nummer9
DOI
StatusPublicerad - 2022-aug.-26

Nationell ämneskategori

  • Nationalekonomi (50201)

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