Purpose

This paper aims to highlight 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 reconsidering 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 shows 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 lies in the reconsideration of (public) value(s) for public service accounting scholars, providing a critical reflection and setting new research avenues.

中文翻译：

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会计（公共）价值：重新考虑会计研究和实践中的公共性

目的

本文旨在强调（公共）价值和公共性在会计和问责研究中的重要性。它指出了学者在重新考虑会计研究和实践中的公共性时需要考虑的一系列问题。

设计/方法/方法

本文采用跨学科文献综述，对公共服务会计和问责制在考虑公共价值方面的实际和未来挑战进行了概念性讨论。

发现

该论文说明了（公共）价值在个人、组织和社会层面在塑造和被计算实践塑造方面的核心作用，并表明观察价值与会计之间的相互联系是一条富有成效的研究途径。此外，它还强调了采用跨学科方法来阐明这些相互联系并将它们与复杂和当前的现象联系起来的力量。

原创性/价值

该论文的独创性在于重新考虑公共服务会计学者的（公共）价值，提供批判性反思并开辟新的研究途径。