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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.

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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
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: 30 May 2019 08:33 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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