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

Author

Listed:
  • Enrico Bracci
  • Luca Papi
  • Michele Bigoni
  • Enrico Deidda Gagliardo
  • Hans-Jürgen Bruns

Abstract

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.

Suggested Citation

  • Enrico Bracci & Luca Papi & Michele Bigoni & Enrico Deidda Gagliardo & Hans-Jürgen Bruns, 2019. "Public value and public sector accounting research: a structured literature review," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 31(1), pages 103-136, March.
    • Handle: RePEc:eme:jpbafm:jpbafm-07-2018-0077
    DOI: 10.1108/JPBAFM-07-2018-0077
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    Cited by:

    1. D'Amore, Gabriella & Landriani, Loris & Lepore, Luigi & Testa, Maria, 2024. "A multi-criteria model for measuring the sustainability orientation of Italian water utilities," Utilities Policy, Elsevier, vol. 89(C).

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