Purpose: Drawing on Adams (2017a) conceptualisation of value creation by organisations published in the Accounting, Auditing and Accountability Journal, the purpose of this paper is to develop a conceptualisation of how national governments can create value for society and the economy through...

This study examines a public debate in Australia, arising from a national government report, around how social contribution in the nonprofit sector should be assessed. Guided by several meta-perspectives on evaluation, we identify connections between foundational assumptions and normative...

Organized immaturity can be defined as the erosion of the individual’s capacity for public use of reason, due to surveillance and control mechanisms of socio-technological systems, ideologies, or autocratic leaders and regimes. Such pushbacks on the Enlightenment have been a concern for...