Accounting and accountability for the digital transformation of public services

Abstract

This paper introduces the special issue on accounting and accountability for the digital transformation of public services. Papers in special issues offer different perspectives on how digital technologies affect performance management, considering the challenges and opportunities that arise when digital data are collected and translated into a set of measures, the complexity of relying on these digital data to enhance transparency and accountability, and the organizational implications of digital data when used to support public-sector decision makers in a variety of activities, such as auditing or benchmarking.