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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)

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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.

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.

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: Faculties > Social Sciences > Kent Business School
Depositing User: Michele Bigoni
Date Deposited: 12 Dec 2018 10:54 UTC
Last Modified: 19 Aug 2019 13:55 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/70954 (The current URI for this page, for reference purposes)
Bigoni, M.: https://orcid.org/0000-0002-5803-249X
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