Abstract
Building on the publication of the ‘Handbook of Accounting in Society’, this article calls for wider debate about the role of public sector accounting in society. In exploring accounting beyond its technical understanding as a professional practice, the handbook draws attention to the diversity of accounting in society. We discuss the implications of this diversity for understanding public sector practice, particularly with respect to enabling or coercive forms of control, orientations towards competition or co-operation, efficiency or resilience, and social equity. Changing accountabilities and conflicting accountings are considered, and we close by briefly exploring the position of public sector accounting in the divisive politics of our changing climate, drawing attention to the need for further engagement with the diversity of accountants and accountings who are active out there.
| Original language | English |
|---|---|
| Pages (from-to) | 733-736 |
| Number of pages | 12 |
| Journal | Public Money & Management |
| Volume | 44 |
| Issue number | 8 |
| Early online date | 11-Jun-2024 |
| DOIs | |
| Publication status | Published - 2024 |
Keywords
- : accounting; society; social change; accountability; control; co-operation; counter accounting; climate change.