Accounting

Sociology

Business

Public sector

Accounting information system

Qualitative research

Project accounting

Accountability

Value (mathematics)

Public value

Accounting research

Social science

Management accounting

Machine learning

Positive accounting

Political science

Artificial intelligence

Economics

Originality

Scholarship

Public relations

Computer science

New public management

Management science

Conceptualization

Financial accounting

Cost accounting

Journal of Public Budgeting Accounting & Financial Management

Purpose The purpose of this paper is to investigate the role and impact of accounting within the fragmented field of public value theory literature. Design/methodology/approach The work develops a structured literature review (SLR) and seeks to shed light on the state of public value research, with particular emphasis on the role of accounting scholarship. Findings The lack of empirical research and the limited number of accounting papers reveal how accounting scholars need to achieve a deeper understanding of the public value conceptualization, creation and measurement process. Originality/value The paper develops the first wide-ranging SLR on public value accounting. It is a starting point to develop new research avenues, both in the fields of accountability/external reporting, and management accounting and performance management.

Public value and public sector accounting research: a structured literature review