Reflecting on the ‘ethos’ of public sector accounting: From ‘taken-for-granted’ to ‘plural’ values?

This chapter discusses the underlying values in public sector accounting (PSA). Such values are often taken for granted or hidden. Yet, PSA is not neutral; it reflects various administra-tive values translated into concrete tools and practices over time. The chapter illustrates these values within ’classic public administration’ and ’New Public Management’ philosophies. It also suggests alternative or complementary values, such as collaboration instead of competi-tion, self-management alongside management by managers, and public value, social equity, and resilience alongside efficiency and value for money. The implications of considering the plurality of PSA values for research, practice, and teaching are also reflected upon. This explo-ration aims to enhance awareness among researchers and practitioners about the ethical foun-dations of PSA.