Purpose The purpose of this paper is to explain how public sector accounting has changed
and is changing due to public governance development. Design/methodology/approach …

Purpose Public sector auditing research has changed rapidly over the past four decades.
This paper aims to reveal how the field has developed and identify avenues for future …

This paper develops a critical understanding of the smart city by investigating the values and
ideas that underpin this concept and how they are translated into practice. It suggests that …

Purpose Drawing upon theoretical insights on value creation perspectives, the authors aim
to advance the understanding of performance and accountability in different hybrid …

Purpose The purpose of this paper is to synthesize insights from previous accounting,
performance measurement (PM) and accountability research into the rapidly emerging field …

Purpose Research dealing with non-financial reporting formats in public sector
organizations is progressively expanding. This paper systematizes the existing literature …

Purpose–The purpose of this paper is to introduce the special issue and outline its major
themes and challenges, their relevance and the research opportunities the field presents …

Currently, governance in public administration has become a global issue as a result of the
continuous stream of governance failures, fraud, inefficiency, corruption, and poor internal …

Purpose The purpose of this polyphonic paper is to report on interdisciplinary discussions
on the state-of-the-art and future of public sector accounting research (PSAR). The authors …

Purpose The purpose of this study is to explore the usefulness of popular reporting (PR) in
an Italian city as a dialogic accounting tool for promoting citizens' engagement with digital …