Purpose The purpose of this polyphonic paper is to report on interdisciplinary discussions
on the state-of-the-art and future of public sector accounting research (PSAR). The authors …

Drawing from the theoretical insights of pragmatic constructivism, this paper aims to explain
the difficulties faced by organizational actors in the translation of performance-based …

Purpose This study explores the concept of intergenerational accountability to address the
grand challenge of a just transition. Intergenerational accountability extends the notion of …

ABSTRACT IPSAS implementation is usually seen as a step toward improving the quality of
public financial information, accountability, and transparency. However, it is worrying that …

Purpose The study investigates how sustainability reporting constructs a narrative about an
organization that provides its members with a reality they can accept, with the consequence …

Purpose The authors examine how political players attempt to rationalise arguments for and
against the expansion of auditing into governmental affairs, and how state audit authorities …

Public sector management and accounting scholarship has witnessed enormous change
over the last four decades. Several reform paradigms have become well-known and …

Russian Abstract: Работа посвящена моделированию предметного поля академической
дисциплины на примере (бухгалтерского) учета. Для демаркации границ дисциплины …

Artikel ini bertujuan untuk meningkatkan dimensi kritis pemikiran akuntansi yang teralienasi
dan ditekan oleh pemikiran utama yang dominan. Artikel ini juga bertujuan untuk …

Purpose: The idea behind Industry 5.0 is that robots and artificial intelligence will make
people's lives easier, both personally and professionally. The aim of this article is to show …