Public value and public sector accounting research
A structured literature review
Dados Bibliográficos
| ID | 20201523 |
|---|---|
| Autores | Enrico Bracci (0000-0001-5048-9260, University of Ferrara), Luca Papi (0000-0002-4782-0837, University of Ferrara), Michele Bigoni (0000-0002-5803-249X, University of Kent), Enrico Deidda Gagliardo (0000-0002-6821-2267, University of Ferrara), Hans-Jürgen Bruns (Leibniz University Hannover) |
| Ano | 2019 |
| Volume | 31 |
| Fascículo | 1 |
| Páginas | 103-136 |
| Data de publicação | 2019-03-04 |
| Peer Reviewed | Sim |
| Open Access | Sim |
| Tipo | ARTICLE |
| Periódico | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Identificadores do periódico | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Editora | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-07-2018-0077 |
| OpenAlex | W2911172724 |
| Idioma | EN |
| Citações recebidas | 25 |
| Referências citadas | 66 |
Purpose The purpose of this paper is to investigate 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 (SLR) 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 SLR 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
Accountability · Accounting information system · Accounting research · Business · Conceptualization · Cost accounting · Economics · Financial accounting · Management accounting · Management science · New public management · Originality · Political science · Positive accounting · Project accounting · Public relations · Public sector · Public value · Qualitative research · Scholarship · Social science · Sociology · Accounting and Organizational Management · Auditing, Earnings Management, Governance · Computer Science · Public Policy and Administration Research · Accounting
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The Adequacy of Cost-Benefit Analysis in the Assessment of Public Value
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What Drives Entrepreneurial Orientation in the Public Sector? Evidence from Germany's Federal Labor Agency
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From New Public Management to Public Value
| Obras citantes distintas | 25 |
|---|---|
| Citações por ano | 4,17 |
| Intervalo de citações | 2020 - 2026 (7) |
| Velocidade de citação | current |
| Altamente citado | Não |
| Tipos de citação | Neutras: 24 |