Democratizing local governments’ accounts: embracing a pluralistic approach

Dom, BK ORCID: https://orcid.org/0000-0002-0889-2571, Lino, AF and Steccolini, I, 2025. Democratizing local governments’ accounts: embracing a pluralistic approach. Public Money and Management. ISSN 0954-0962

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Abstract

This article critiques the narrow financial focus of local government accounts, arguing that they fail to meet broader societal expectations, including resilience, social equity, justice, and sustainability. While acknowledging the challenges involved, it calls for a pluralistic approach, expanding accounts to include diverse societal values and engaging stakeholders in inclusive processes, emphasizing the potential of digitalization. This article extends and contributes to public sector accounting literature by suggesting the integration of pluralistic values and long-term perspectives to better reflect community needs, thereby promoting a democratized and accountable public sector.

Item Type:	Journal article
Publication Title:	Public Money and Management
Creators:	Dom, B.K., Lino, A.F. and Steccolini, I.
Publisher:	Informa UK Limited
Date:	22 October 2025
ISSN:	0954-0962
Identifiers:	Number Type 10.1080/09540962.2025.2574488 DOI 2519216 Other
Rights:	© 2025 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives License (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any way. The terms on which this article has been published allow the posting of the Accepted Manuscript in a repository by the author(s) or with their consent.
Divisions:	Schools > Nottingham Business School
Record created by:	Laura Borcherds
Date Added:	28 Oct 2025 17:20
Last Modified:	28 Oct 2025 17:20
URI:	https://irep.ntu.ac.uk/id/eprint/54643

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