Work

Democratizing local governments’ accounts: embracing a pluralistic approach

Year: 2025

Type: article

Abstract: IMPACTThis article highlights the need for local government accounts to move beyond traditional financial metrics and incorporate broader societal values. Public sector entities are encouraged to adopt inclusive, participatory approaches that involve diverse stakeholders in the reporting process—while leveraging the use of advanced digital tools. By adopting these practices, they can create more comprehensive and relevant local government accounts, ensuring that they meet the diverse needs of their communities and promote sustainable development. This shift towards a pluralistic accounting model is essential for fostering a more responsive and accountable public sector.

Source: Public Money & Management

DOI: 10.1080/09540962.2025.2574488

Authors: Bernard Kofi Dom, André Feliciano Lino, Ileana Steccolini

Institutions: Nottingham Trent University, University of Essex, University of Bologna

Language: English

Topic: Public Policy and Administration Research

Subfield: Public Administration

Field: Social Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

OpenAlex ID: W4415438438

FWCI: 5.213

Cites: 28

Cited by: 3

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