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Reflecting on the ‘ethos’ of public sector accounting: from ‘taken-for-granted’ to ‘plural’ values?

In: Handbook of Accounting in Society

Author

Listed:
  • Jan van Helden
  • Ileana Steccolini

Abstract

This chapter discusses the underlying values in public sector accounting (PSA). Such values are often taken for granted or hidden. Yet, PSA is not neutral; it reflects various administrative values translated into concrete tools and practices over time. The chapter illustrates these values within ’classic public administration’ and ’New Public Management’ philosophies. It also suggests alternative or complementary values, such as collaboration instead of competition, self-management alongside management by managers, and public value, social equity, and resilience alongside efficiency and value for money. The implications of considering the plurality of PSA values for research, practice, and teaching are also reflected upon. This exploration aims to enhance awareness among researchers and practitioners about the ethical foundations of PSA.

Suggested Citation

  • Jan van Helden & Ileana Steccolini, 2024. "Reflecting on the ‘ethos’ of public sector accounting: from ‘taken-for-granted’ to ‘plural’ values?," Chapters, in: Hendrik Vollmer (ed.), Handbook of Accounting in Society, chapter 7, pages 91-106, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:21501_7
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    File URL: https://www.elgaronline.com/doi/10.4337/9781803922003.00017
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