Reflecting on the ‘ethos’ of public sector accounting: from ‘taken-for-granted’ to ‘plural’ values?

Jan van Helden and Ileana Steccolini

Chapter 7 in Handbook of Accounting in Society, 2024, pp 91-106 from Edward Elgar Publishing

Abstract: This chapter discusses the underlying values in public sector accounting (PSA). Such values are often taken for granted or hidden. Yet, PSA is not neutral; it reflects various administrative values translated into concrete tools and practices over time. The chapter illustrates these values within ’classic public administration’ and ’New Public Management’ philosophies. It also suggests alternative or complementary values, such as collaboration instead of competition, self-management alongside management by managers, and public value, social equity, and resilience alongside efficiency and value for money. The implications of considering the plurality of PSA values for research, practice, and teaching are also reflected upon. This exploration aims to enhance awareness among researchers and practitioners about the ethical foundations of PSA.

Keywords: Business and Management; Economics and Finance; Environment; Sociology and Social Policy; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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