Accounting, Auditing & Accountability Journal: Volume 34 Issue 7

Accounting for (public) value(s): reconsidering publicness in accounting research and practice

Enrico Bracci, Iris Saliterer, Mariafrancesca Sicilia, Ileana Steccolini

This paper aims to highlight the importance of (public) value(s) and publicness in accounting and accountability research. It pinpoints a range of issues that scholars need to…

Public value and the planet: accounting in ecological reconstitution

Hendrik Vollmer

This paper explores the role of accounting in ecological reconstitution and draws attention to the public value as a topic of strategic interest for developing it.

Whistleblowing and accounting for the public interest: a call for new directions

Annette Quayle

This paper aims to generate new research directions at the intersection of accounting, whistleblowing and publicness: defined as the attainment of public goals, interests and…

Political interference in private entities' financial reporting and the public interest: evidence from the Spanish financial crisis

Begoña Giner, Araceli Mora

The study aims to show how the public interest has been argued to justify the political interference in the accounting of financial entities as a tool to face a critical financial…

Strategic management, management control practices and public value creation: the strategic triangle in the Swedish public sector

Linda Höglund, Maria Mårtensson, Kerstin Thomson

The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as…

“The frog in the pan”: relational transformation of public values in the UK tax authority

Sara C. Closs-Davies, Koen P.R. Bartels, Doris M. Merkl-Davies

The authors aim to contribute to conceptual and empirical understanding of publicness in public sector accounting research by analysing how accounting technologies facilitated the…

Public health interventions in English local authorities: constructing the facts, (re)imagining the future

James Brackley, Penelope Tuck, Mark Exworthy

This paper examines the contested value of healthy life and wellbeing in a context of severe austerity, exploring how the value of “Public Health” is constructed through and with…