Accounting for (Public) Value(s): Reconsidering Publicness in Accounting Research and Practice

Purpose – This paper highlights 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 reconsider publicness in accounting research and practice Design/methodology/approach – The 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). Findings – The paper illustrates the centrality of (public) value(s) at the individual, organizational, and societal levels, in shaping and being shaped by calculative practices and show 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/value – The paper’s originality lays in the reconsideration of (public) value(s) for public service accounting scholar, providing a critical reflection and setting new research avenues.