Journal Article

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

Papi, Luca, Bigoni, Michele, Bracci, Enrico, Bruns, Hans-Jürgen, Deidda Gagliardo, Enrico

2019

Overview

Purpose The purpose of this paper is to investigate 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 (SLR) 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 accounting papers reveal how accounting scholars need to achieve a deeper understanding of the public value conceptualization, creation and measurement process. Originality/value The paper develops the first wide-ranging SLR 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.

• Publisher: Emerald Publishing Limited,Emerald Group Publishing Limited
• Subject: Accountability / Accounting / Authorship / Citation indexes / Concept formation / Consolidated financial statements / Data analysis / Government information / Intellectuals / Literature reviews / Management accounting / Measurement / Nonprofit organizations / Performance management / Public administration / Public sector / Public services / Research methodology / Scholarship / Studies / Theory / Value