2022
DOI: 10.1108/aaaj-11-2020-5001
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The fate of accounting for public governance development

Abstract: PurposeThe purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development.Design/methodology/approachThis paper conducts a traditional literature review based on selected studies in the fields of accounting, public administration and management. The aim of the review is to explain how diverse forms of public governance influence the fate of public sector accounting, including accountability, performance measurement, budgeting and reporting prac… Show more

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Cited by 40 publications
(46 citation statements)
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References 186 publications
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“…On the contrary, they highlight how PSA reforms, too often driven by a blind faith in adopting private-sector-like techniques, have often failed, with very serious consequences in both the "developed" world, where they may end up undermining democratic legitimacy (Raudla), and also in emerging countries (Adhikari and Lassou). This resounds with the invitation brought forward elsewhere (Steccolini, 2019) to reconsider "publicness" more explicitly in our studies, and embracing it as an important element for better understanding the changing roles of accounting and accountability systems from "rationalising" of NPM to "humanising" of public governance (Grossi and Argento, 2022). This brings about a new attention towards the implications for PSA of the reconfiguration of public spaces, and the new forms of statecitizens interactions that are emerging, including those mediated by digital and social media (Brown; Raudla).…”
Section: Accounting and Publicnessmentioning
confidence: 90%
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“…On the contrary, they highlight how PSA reforms, too often driven by a blind faith in adopting private-sector-like techniques, have often failed, with very serious consequences in both the "developed" world, where they may end up undermining democratic legitimacy (Raudla), and also in emerging countries (Adhikari and Lassou). This resounds with the invitation brought forward elsewhere (Steccolini, 2019) to reconsider "publicness" more explicitly in our studies, and embracing it as an important element for better understanding the changing roles of accounting and accountability systems from "rationalising" of NPM to "humanising" of public governance (Grossi and Argento, 2022). This brings about a new attention towards the implications for PSA of the reconfiguration of public spaces, and the new forms of statecitizens interactions that are emerging, including those mediated by digital and social media (Brown; Raudla).…”
Section: Accounting and Publicnessmentioning
confidence: 90%
“…More generally, through accounting-related processes (budgeting, performance measurement, reporting, auditing), a plurality of values and interests find potential representation, visibility and also may enter into conflict, find compromises or prioritisation. Along these lines, colleagues point to the importance to reflect on the processes underlying accounting and the changing roles played by accounting because of public government development in democratic processes (Grossi and Argento, 2022). This calls for a new attention towards coproduction and more…”
Section: Accounting As a Medium To Represent Multiple Valuesmentioning
confidence: 99%
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“…Em geral, as IPSAS têm assumido uma perspetiva normativa incentivada, sobretudo, pelos principais donors internacionais, como Banco Mundial, Nações Unidas e Fundo Monetário Internacional (FMI) (Grossi & Argento, 2022). Nessa visão, a contabilidade pelo regime de competência tem sido apontada como relevante para a tomada de decisão, análoga às informações úteis para o funcionamento de um GPS (FMI, 2022).…”
Section: A Reforma Pelas Ipsas -Impulsionadores E Barreirasunclassified
“…E-Gov provides benefits, namely, in the production sector in the economy, improving public sector administration, especially transparency in the procurement process for public service contracts has reduced corrupt practices, and increased education potential [40][41] [42][43] [44] The role of e-Gov technology is to be able to inform and describe all political activities through a communication network that can reach a wider audience and in a more attractive form. Because through a multi-media system that integrates text, images, and sound, the display or display of an event is easier to understand and digest by media audiences.…”
Section: Public Service Challenges In E-governmentmentioning
confidence: 99%