The future of public sector accounting research. A polyphonic debate

Grossi, Giuseppe; Steccolini, Ileana; Adhikari, Pawan; Brown, Judy; Christensen, Mark; Cordery, Carolyn; Ferry, Laurence; Lassou, Philippe; McDonald, Bruce; Raudla, Ringa; Sicilia, Mariafrancesca; Vinnari, Eija

Abstract

Purpose – The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-ofthe-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here. Design/methodology/approach – This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications. Findings – This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives. Research limitations/implications – Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here. Originality/value – In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

Citation

Grossi, G., Steccolini, I., Adhikari, P., Brown, J., Christensen, M., Cordery, C., Ferry, L., Lassou, P., McDonald, B., Raudla, R., Sicilia, M., & Vinnari, E. (2023). The future of public sector accounting research. A polyphonic debate. Qualitative Research in Accounting & Management, 20(1), 1-37. https://doi.org/10.1108/qram-09-2022-0135

• Journal Article Type: Article
• Acceptance Date: Dec 9, 2022
• Online Publication Date: Jan 3, 2023
• Publication Date: Feb 7, 2023
• Deposit Date: Feb 22, 2023
• Publicly Available Date: Feb 23, 2023
• Journal: Qualitative Research in Accounting & Management
• Print ISSN: 1176-6093
• Electronic ISSN: 1176-6093
• Publisher: Emerald
• Peer Reviewed: Peer Reviewed
• Volume: 20
• Issue: 1
• Pages: 1-37
• DOI: https://doi.org/10.1108/qram-09-2022-0135
• Public URL: https://durham-repository.worktribe.com/output/1178634