New development: Keeping up with accounting in society—public sector challenges

Hendrik Vollmer, Jan van Helden and Ileana Steccolini

Public Money & Management, 2024, vol. 44, issue 8, 733-736

Abstract: This article offers a critical reflection on taken-for-granted underpinnings of public sector accounting vis-à-vis the diversity of accounting in society. The authors encourage academics and practitioners to consider values other than those usually embraced in public sector accounting, such as enabling and anticipatory over coercive controls, co-operation over competitiveness, resilience and social equity over efficiency, and we make a case for turning public sector accounting into a catalyst for change. The authors challenge the public sector accounting community to respond to changing accountabilities in a society that is often divided on matters of public concern, exemplified by current debates around climate change.

Date: 2024
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DOI: 10.1080/09540962.2024.2364451

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