Accounting for (public) value(s): reconsidering publicness in accounting research and practice

IF 4.6 3区管理学 Q1 BUSINESS, FINANCE

Accounting Auditing & Accountability Journal Pub Date : 2021-07-15 DOI:10.1108/AAAJ-06-2021-5318

E. Bracci, Iris Saliterer, Mariafrancesca Sicilia, I. Steccolini

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引用次数: 12

Abstract

PurposeThis paper aims to highlight the importance of (public) value(s) and publicness in accounting and accountability research. It pinpoints a range of issues that scholars need to contemplate when reconsidering publicness in accounting research and practice.Design/methodology/approachThe paper adopts an interdisciplinary literature review associated with a conceptual discussion of the actual and future challenges of public service accounting and accountability in considering public value(s).FindingsThe paper illustrates the centrality of (public) value(s) at the individual, organizational and societal levels in shaping and being shaped by calculative practices, and shows that looking at the interconnections between values and accounting is a fruitful research avenue. Moreover, it highlights the power of embracing interdisciplinary approaches to illuminate these interconnections and relate them to complex and current phenomena.Originality/valueThe paper’s originality lies in the reconsideration of (public) value(s) for public service accounting scholars, providing a critical reflection and setting new research avenues.

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会计的(公共)价值:重新考虑会计研究与实践中的公共性

本文旨在强调(公共)价值和公共性在会计和问责制研究中的重要性。它指出了学者们在重新考虑会计研究和实践中的公共性时需要考虑的一系列问题。设计/方法/方法本文采用跨学科文献综述，并对考虑公共价值的公共服务会计和问责制的实际和未来挑战进行概念性讨论。研究结果本文阐明了(公共)价值在个人、组织和社会层面上对计算实践的塑造和被塑造的中心地位，并表明研究价值观和会计之间的相互联系是一个富有成效的研究途径。此外，它强调了采用跨学科方法来阐明这些相互联系并将它们与复杂和当前现象联系起来的力量。本文的创新之处在于为公共服务会计学者重新思考公共价值，提供了批判性的反思，开辟了新的研究途径。

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

Accounting Auditing & Accountability Journal BUSINESS, FINANCE-

CiteScore

9.50

自引率

14.30%

发文量

期刊介绍： Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.