Digitalization, accounting and accountability: A literature review and reflections on future research in public services. (3rd September 2021)

• Record Type: Journal Article
• Authors: Agostino, Deborah; Saliterer, Iris; Steccolini, Ileana
• Other Names: Agostino Deborah guestEditor.; Arnaboldi Michela guestEditor.; Bracci Enrico guestEditor.; Korac Sanja guestEditor.; Saliterer Iris guestEditor.; Steccolini Ileana guestEditor.
• Is Part Of: Financial accountability & management. Volume 38:Number 2(2022)
• Page Start: 152
• Page End: 176
• Publication Date: 2021-09-03
• Subjects: accountability -- digital technology -- digitalization -- e‐government -- public sector accounting; Finance, Public -- Accounting -- Periodicals; Accounting -- Periodicals; Managerial accounting -- Periodicals; Public administration -- Periodicals; 658.159
• DOI: 10.1111/faam.12301
• Languages: English
• ISSNs: 0267-4424

Abstract

Abstract: This study discusses the current state of the art and future directions of research on digitalization, accountability, and accounting in public services. Through a systematic literature review, we investigate 232 articles published between 1998 and the first quarter of 2020. These studies are analyzed looking at the implications of the increasing digitalization of the public realm for the (i) production of data, (ii) consumption of data, and (iii) their subsequent effects. Based upon this analysis, we identify the following emerging critical digital accountability issues and related future research avenues: the potential for dialogic and horizontal, multicentric accountability; the blurring of accountability roles and boundaries; the increasing relevance of translation processes and translators' roles—and the need to ensure accountability in such translations; the need to pay stronger attention to social equity and inclusivity implications of digitalization.