Public Value Account: Establishment and Application

Shijun Li

International Journal of Public Administration, 2022, vol. 45, issue 7, 537-547

Abstract: Questions of how to define public values (PVs), measure specific values and form a paradigm with broad applicability have perplexed elites for decades. This paper introduces a five-dimension integrated PV theory and evolves the paradigm of Public Value Account (PVA) proposed by Moore. Through the annual PVs “loss-creation” statistical table, PVA exhibits the process, in which area, in what ways, of PVs creating or losing in a “T- shaped” and open-ended account. A G20 case study using cross-sectional date for 2006 and 2016 is presented to prove the availability of PVA in trans-regional and inter-temporal comparison.

Date: 2022
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DOI: 10.1080/01900692.2019.1660990

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