Public Value Accounting and Accountability. Current and Future Issues

This volume explores Public Value (PV) accounting as an emerging, multifaceted research domain within public management and accounting studies. Bringing together diverse theoretical and empirical contributions, it investigates how accounting and reporting systems can both represent and shape the creation of public value. The chapters examine the intersection between accounting, governance, and democratic accountability, addressing how performance measurement, sustainability reporting, and non-financial disclosure contribute to the articulation of value in the public sphere. By combining perspectives from institutional theory, critical accounting, and public administration, the collection highlights accounting’s generative and dialogical role in co-producing legitimacy, trust, and shared value. The volume aims to advance a comprehensive research agenda that redefines accounting as a cornerstone of contemporary public value governance.