The past three decades have seen the development and implementation of new reporting formats, including social, sustainability, and integrated reports to respond to the increasing demand for accountability within public sector organisations (PSOs). This chapter examines the case of integrated...

This chapter explores the potential of sustainability reporting (SR) as a tool for recognising and effectively communicating the public value (PV) generated by public sector organisations (PSOs). While the adoption of SR or similar reporting frameworks in PSOs remains underexplored in the...

Currently, we have a limited understanding of public value (PV) in general – how it is created, delivered, and reported on – and more specifically about the usefulness of output indicators in relation to PV. Public value accounting (PVA) can be positioned as an emergent research area that...

Public value (PV) measurement in public, private, and hybrid organisations can quantify the balanced increased level of multidimensional well-being of a specific community in a certain period, making it visible and manageable. Although different views on the possibility of measuring PV remain, a...

This chapter aims to explore the potential impact of gender-responsive budgeting (GRB) on advancing gender equality (GE) as a public value (PV). It addresses the need for deeper understanding of the relationship between PV, social sustainability, and accounting, responding to calls for...

The aim of this chapter is to examine the pertinence of public value accounting for blockchain technologies (particularly cryptocurrencies) as well as the reciprocal pertinence of blockchains for public value accounting. It posits that public value actors have an important role to play in...

When taking the relation of public value creation and accounting as an interesting point of departure, theorising public value accounting is primarily challenged by its deontological ‘a priori’: the constitution of fairness and the pursuit of justice as moral judgements. This study...

In his attempt to establish the philosophical basis of public value accounting, envisioned it to support a political process in which ‘individually held public values become (…) collectively endorsed’ (p. 466) and direct the use of public resources. A decade onward, Moore’s vision might...

Public value (PV) accounting research can be considered an emerging area of investigation with respect to the more consolidated public management and public administration tradition. It is not surprising that even attempted to provide a theoretical framework for understanding how accounting can...

While some public organisations with strategies to create public value (PV) are using approaches such as integrated reporting to account for their socially valuable innovation, most public audit regimes continue to focus on organisational outcomes such as efficiency and effectiveness. Because...