Public value and public sector accounting research: a structured literature review

Enrico Bracci, Luca Papi, Michele Bigoni, Enrico Deidda Gagliardo and Hans-Jürgen Bruns

Journal of Public Budgeting, Accounting & Financial Management, 2019, vol. 31, issue 1, 103-136

Abstract: Purpose - The purpose of this paper is to investigate the role and impact of accounting within the fragmented field of public value theory literature. Design/methodology/approach - The work develops a structured literature review (SLR) and seeks to shed light on the state of public value research, with particular emphasis on the role of accounting scholarship. Findings - The lack of empirical research and the limited number of accounting papers reveal how accounting scholars need to achieve a deeper understanding of the public value conceptualization, creation and measurement process. Originality/value - The paper develops the first wide-ranging SLR on public value accounting. It is a starting point to develop new research avenues, both in the fields of accountability/external reporting, and management accounting and performance management.

Keywords: Measurement; Performance measurement; Public value; Accounting; Creation; Ethical issue (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-07-2018-0077

DOI: 10.1108/JPBAFM-07-2018-0077

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