New challenges for public value and accountability in the age of big data: a bibliometric analysis

IF 3.5 Q1 BUSINESS, FINANCE
P. Pavone, P. Ricci, Massimiliano Calogero
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Abstract

Purpose This paper aims to investigate the literacy corpus regarding the potential of big data to improve public decision-making processes and direct these processes toward the creation of public value. This paper presents a map of current knowledge in a sample of selected articles and explores the intersecting points between data from the private sector and the public dimension in relation to benefits for society. Design/methodology/approach A bibliometric analysis was performed to provide a retrospective review of published content in the past decade in the field of big data for the public interest. This paper describes citation patterns, key topics and publication trends. Findings The findings indicate a propensity in the current literature to deal with the issue of data value creation in the private dimension (data as input to improve business performance or customer relations). Research on data for the public good has so far been underestimated. Evidence shows that big data value creation is closely associated with a collective process in which multiple levels of interaction and data sharing develop between both private and public actors in data ecosystems that pose new challenges for accountability and legitimation processes. Research limitations/implications The bibliometric method focuses on academic papers. This paper does not include conference proceedings, books or book chapters. Consequently, a part of the existing literature was excluded from the investigation and further empirical research is required to validate some of the proposed theoretical assumptions. Originality/value Although this paper presents the main contents of previous studies, it highlights the need to systematize data-driven private practices for public purposes. This paper offers insights to better understand these processes from a public management perspective.
大数据时代公共价值和责任的新挑战:文献计量学分析
本文旨在研究大数据在改善公共决策过程和引导这些过程创造公共价值方面的潜力。本文在选定的文章样本中呈现了当前知识的地图,并探讨了与社会利益相关的私营部门和公共部门数据之间的交叉点。设计/方法/方法进行了文献计量分析,对过去十年大数据领域发表的内容进行了回顾性审查,以促进公众利益。本文描述了引文模式、重点主题和出版趋势。研究结果表明,当前文献倾向于处理私人维度的数据价值创造问题(数据作为改善业务绩效或客户关系的输入)。迄今为止,对公共利益数据的研究被低估了。有证据表明,大数据价值创造与一个集体过程密切相关,在这个过程中,数据生态系统中私营和公共行为体之间的多层次互动和数据共享发展,给问责制和合法化过程带来了新的挑战。研究局限/启示文献计量学方法侧重于学术论文。本文不包括会议记录、书籍或书籍章节。因此,现有文献的一部分被排除在调查之外,需要进一步的实证研究来验证所提出的一些理论假设。原创性/价值虽然本文介绍了以往研究的主要内容,但它强调了为公共目的系统化数据驱动的私人实践的必要性。本文从公共管理的角度提供了更好地理解这些过程的见解。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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