Public Value Accounting and Accountability: An Introduction

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 Moore (2014) attempted to provide a theoretical framework for understand- ing how accounting can shape and shaped by PV. By drawing from the contributions composing this book, this introductory chapter attempts to provide the different perspectives with which accounting research can investigate and contribute to the theoretical and practical advancement of PV policies and practices. In so doing, we aim at provoking accounting scholars towards more engaged PV accounting research.