Purpose The paper investigates 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 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 structured literature review 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.

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

Bracci, Enrico
Primo
Conceptualization
;
Papi, Luca
Secondo
Formal Analysis
;
Deidda Gagliardo, Enrico
Penultimo
Resources
;
2019

Abstract

Purpose The paper investigates 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 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 structured literature review 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.
2019
Bracci, Enrico; Papi, Luca; Bigoni, Michele; Deidda Gagliardo, Enrico; Bruns, Hans-Jürgen
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11392/2399785
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