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As societies and public service organizations are facing new challenges resulting from the turbulence created by the pandemic and conflict, focus has turned to public value and it has gained momentum at the centre of the agenda: how accounting can have an emancipatory and societal role. This could well lead to a paradigmatic shift alternative to rational managerialism and new public management rationale.
This book brings together academics and practitioners alike, theoretical and empirical studies, providing a base for future developments in public value accounting and accountability studies. In doing so, the book aims at providing three major contributions. First, it will provide a reference point with the latest theoretical and practical advancements in public value accounting and accountability. Second, it will provide real case examples of how public value accounting and accountability can be made operable, representing an alternative paradigm for public managers and politicians. Third, it will guide future public value research in the accounting and accountability field.
Enrico Bracci is Professor of Accounting at the University of Ferrara (Italy). Vice-Director of the Department of Economics and Management, and Vice-Director of the Public Value Research Centre (CERVAP).
Gustaf Kastberg Weichselberger is a Professor at the School of Public Administration, University of Gothenburg, Sweden.
Salvatore Russo is an Associate Professor at Ca' Foscari University of Venice and is mainly concerned with accounting and management systems in public and non-profit organisations.
Chapter 1. Public Value Accounting and Accountability: An Introduction; Enrico Bracci, Gustaf Kastberg Weichselberger, and Salvatore Russo
Chapter 2. How Public Value Accounting takes Place: Articulations, Atmospheres, Air Conditioning; Hendrik Vollmer
Chapter 3. Public Value Accounting and the Challenge of Multiple Agency Relationships: When Bringing Fairness and Justice Back In; Hans-Jürgen Bruns
Chapter 4. Public Value Accounting and Blockchains; Usman W. Chohan
Chapter 5. Critical Issues and Future Challenges on Gender Equality: The Role of Gender-Responsive Budgeting for Public Value; Giovanna Galizzi and Chiara Oppi
Chapter 6. The Public Value Pyramid as a Possible Framework for Public Value Accounting; Enrico Deidda Gagliardo, Luca Papi, Giorgia Gobbo, and Riccardo Ievoli
Chapter 7. What Characterises the Discussion of Performance Measurements in Public Value Accounting and What are the Challenges?; Linda Höglund and Maria Mårtensson
Chapter 8. Towards Public Value-Centric Non-Financial Reporting: Establishing a Conceptual Foundation; Tie Cui and Yinuo Pan
Chapter 9. Advancing Public Value Recognition through Sustainability Reporting in Public Sector Organizations; Chiara Mio and Salvatore Russo
Chapter 10. Reconsidering Integrated Reporting in Public Sector Organizations: Challenges for Territorial Government; Andrea Garlatti, Paolo Fedele, and Silvia Iacuzzi
Chapter 11. Dissecting the Destruction of Public Value in Public Private Partnerships (PPPs); Paolo Esposito, Mouhcine Tallaki, and Massimiliano Tufo
Chapter 12. Accountability in Public Value Crises: From the Risk of Public Value Failure to the Opportunity of Public Value Creation; Evelyne Lande, Bruno Feral, Hasina Rasolonjatovo, Linlin Zhou, Mohamad Fadl Harake, Rova Razananaivo, and Benjamin Dreveton
Chapter 13. Categorising Public Value for Universities of Applied Sciences: Case studies in the Netherlands; Luc Salemans
Chapter 14. Auditing Public Value Strategy: Lessons from Wales; Martin Kitchener, Dennis De Widt, and Richard Baylis