How is public value associated with accountability? A systematic literature review

Evelyze Cruz Dallagnol, Henrique Portulhak and Blênio Cezar Severo Peixe

Public Money & Management, 2023, vol. 43, issue 3, 251-258

Abstract: Accountability can be seen as a good governance practice that promotes public value creation by achieving legitimacy, or as one component of a set of public values that also helps define good governance. Since public value theory is considered a post-NPM paradigm that can enhance accountability, responsiveness, and transparency, a clearer understanding of the association between these concepts is critical for public managers and policy-makers wanting to build reporting, auditing, and accountability processes from a public value perspective.

Date: 2023
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DOI: 10.1080/09540962.2022.2129531

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