Salvatore Russo – författare

This volume aims to shed light on how public service value is identified, managed, measured and reported. The concept of public value has been increasingly associated with the process of modernisation and in recent years the debate has shifted away from 'what' to 'how' public value is conceptualised and practiced. How the public sector can meet the communities' expectations is particularly relevant in light of the Global Financial Crisis. At present, many governments are involved in reform aimed at improving the effectiveness, efficiency and economy of operations, and improving the quality of public services. Examining the effectiveness of these reforms and understanding the gap between the expectations of society and the resources available for public services is an important but under-explored topic. The chapters are the result of a series of conferences and workshops on public value held in 2012 and 2013. There are 20 papers, covering a range of topics, including theoretical reflections, practical case studies and empirical observations aimed at understanding the concept of public value.

As societies and public service organizations are facing new challenges resulting from the turbulence created by the pandemic and conflict, focus has turned to public value and it has gained momentum at the centre of the agenda: how accounting can have an emancipatory and societal role. This could well lead to a paradigmatic shift alternative to rational managerialism and new public management rationale.This book brings together academics and practitioners alike, theoretical and empirical studies, providing a base for future developments in public value accounting and accountability studies. In doing so, the book aims at providing three major contributions. First, it will provide a reference point with the latest theoretical and practical advancements in public value accounting and accountability. Second, it will provide real case examples of how public value accounting and accountability can be made operable, representing an alternative paradigm for public managers and politicians. Third, it will guide future public value research in the accounting and accountability field.