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

Bracci, E., Papi, L., Bigoni, M., Deidda Gagliardo, E, Bruns, H. J. (2019) Public value and public sector accounting research: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management, 31 (1). pp. 103-136. ISSN 1096-3367. (doi:10.1108/JPBAFM-07-2018-0077) (KAR id:70954)

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Official URL: https://doi.org/10.1108/JPBAFM-07-2018-0077

Abstract

Purpose – The paper investigates 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 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 papers on accounting for the creation of public value means that accounting scholars need to address ‘theoretical stagnation’ to achieve a deeper understanding of how to govern the public value creation process.

Originality/value – The paper develops the first wide-ranging structured literature review 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: public value, performance measurement, public value accounting, structured literature review

Paper type: Literature review

Item Type:	Article
DOI/Identification number:	10.1108/JPBAFM-07-2018-0077
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Divisions > Kent Business School - Division > Department of Accounting and Finance
Depositing User:	Michele Bigoni
Date Deposited:	12 Dec 2018 10:54 UTC
Last Modified:	28 Jul 2022 22:08 UTC
Resource URI:	https://kar.kent.ac.uk/id/eprint/70954 (The current URI for this page, for reference purposes)

University of Kent Author Information

Bigoni, M..

Creator's ORCID:	https://orcid.org/0000-0002-5803-249X
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