Vollmer, Hendrik and van Helden, Jan and Steccolini, Ileana (2024) New development: Keeping up with accounting in society—public sector challenges. Public Money and Management, 44 (8). pp. 733-736. DOI https://doi.org/10.1080/09540962.2024.2364451
Vollmer, Hendrik and van Helden, Jan and Steccolini, Ileana (2024) New development: Keeping up with accounting in society—public sector challenges. Public Money and Management, 44 (8). pp. 733-736. DOI https://doi.org/10.1080/09540962.2024.2364451
Vollmer, Hendrik and van Helden, Jan and Steccolini, Ileana (2024) New development: Keeping up with accounting in society—public sector challenges. Public Money and Management, 44 (8). pp. 733-736. DOI https://doi.org/10.1080/09540962.2024.2364451
Abstract
Building on the publication of the ‘Handbook of Accounting in Society’, this article calls for wider debate about the role of public sector accounting in society. In exploring accounting beyond its technical understanding as a professional practice, the handbook draws attention to the diversity of accounting in society. The authors discuss the implications of this diversity for understanding public sector practice, particularly with respect to enabling or coercive forms of control, orientations towards competition or co-operation, efficiency or resilience, and social equity. Changing accountabilities and conflicting accountings are considered, and the article closes by briefly exploring the position of public sector accounting in the divisive politics of our changing climate, drawing attention to the need for further engagement with the diversity of accountants and accountings who are active out there.
Item Type: | Article |
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Uncontrolled Keywords: | Accountability; accounting; control; climate change; co-operation; counter accounting; social change; society |
Divisions: | Faculty of Social Sciences Faculty of Social Sciences > Essex Business School |
SWORD Depositor: | Unnamed user with email elements@essex.ac.uk |
Depositing User: | Unnamed user with email elements@essex.ac.uk |
Date Deposited: | 26 Sep 2024 19:17 |
Last Modified: | 04 Nov 2024 01:03 |
URI: | http://repository.essex.ac.uk/id/eprint/39265 |
Available files
Filename: vollmer et accepted.pdf
Licence: Creative Commons: Attribution-Noncommercial 4.0
Embargo Date: 11 December 2025