How is public value associated with accountability? A systematic literature review

IMPACT

Accountability can be seen as a good governance practice that promotes public value creation by achieving legitimacy, or as one component of a set of public values that also helps define good governance. Since public value theory is considered a post-NPM paradigm that can enhance accountability, responsiveness, and transparency, a clearer understanding of the association between these concepts is critical for public managers and policy-makers wanting to build reporting, auditing, and accountability processes from a public value perspective.

ABSTRACT

This article analyses how the academic literature associates the concept of public value with accountability applied in the public sector. A systematic review of 22 articles extracted from Scopus and Web of Science databases was conducted based on the ProKnow-C method. The review shows that this research field has recently evolved, both quantitatively and qualitatively, with important results regarding transparency, audit and accountability from a public value perspective.

KEYWORDS:

• Accountability
• public governance
• public value
• systematic review

Disclosure Statement

No potential conflict of interest was reported by the author(s).