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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 hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

Equity is an issue that pervades all aspects of primary care provision for children and as such is a recurring theme in the Models of Child Health Appraised project. All European Union member states agree to address inequalities in health outcomes and include policies to address the gradient of health across society and target particularly vulnerable population groups. The project sought to understand the contribution of primary care services to reducing inequity in health outcomes for children. We focused on some key features of inequity as they affect children, such as the importance of good health services in early childhood, and the effects of inequity on children, such as the higher health needs of underprivileged groups, but their generally lower access to health services. This indicates that health services have an important role in buffering the effects of social determinants of health by providing effective treatment that can improve the health and quality of life for children with chronic disorders. We identified common risk factors for inequity, such as gender, family situation, socio-economic status (SES), migrant or minority status and regional differences in healthcare provision, and attempted to measure inequity of service provision. We did this by analysing routine data of universal primary care procedures, such as vaccination, age at diagnosis of autism or emergency hospital admission for conditions that can be generally treated in primary care, against variables of inequity, such as indicators of SES, migrant/ethnicity or urban/rural residency. In addition, we focused on the experiences of child population groups particularly at risk of inequity of primary care provision: migrant children and children in the state care system.

In this paper, the authors integrate the psychological ownership theory with the concept of commitment to contribute to the discussion on agricultural supply chain management. The purpose of this study is to examine how farmers experience their commitment to the business relationship with the processor and how this is conveyed through the routes of psychological ownership.

The empirical data are based on 14 in-depth face-to-face Finnish farmer interviews. To understand the farmers’ routes to psychological ownership, the critical incidents technique was used.

According to the three routes to psychological ownership – control, profound knowledge and self-investment – the authors argue that farmers mainly consider their routes to be more or less blocked because of the asymmetrical power and information distribution in the business relationship with the processor. Furthermore, based on farmers’ perceptions of psychological ownership, the authors provide a farmer typology that reflects in the farmers’ willingness to commit to the business relationship. The identified types are named as satisfied, captives and leavers.

By integrating the theory of psychological ownership with the concept of commitment, this study provides a more robust understanding of how farmers experience their commitment to the business relationship, thus, contributing to the literature on supply chain management in the agri-food business context. Implementation of these findings can help business partners to proactively improve their business relationships through the perceived level of commitment and to deal with critical incidents influencing the effectiveness of the whole chain.

The purpose of this study is to analyze the first major federal education policy, the Elementary and Secondary Education Act of 1965, and the most recent federal policy, the Every Student Succeeds Act of 2015, through a Black critical theory (BlackCrit) lens to understand better how these educational policies have served as antiblack projects. Furthermore, this study locates examples of educational Freedom Dreams in the past and present to imagine new possibilities in Black education.

By analyzing education policy documents and history through BlackCrit methods, the authors expose how education policy is inherently an antiblack project. Freedom Dreams catalyze possibilities for future education.

The data confirms that while these policies purport equity and accountability in education, they, in practice, exacerbate antiblackness through inequitably mandated standardized testing, distributed funding and policed schooling.

This paper applies BlackCrit analysis of education policy to reimagine Black educational possibilities.

This study aims to analyse the impact of digital divide (DD) on income inequality in sub-Saharan Africa over the period 2004–2016.

In applying a finite mixture model (FMM) to a sample of 35 sub-Saharan African (SSA) countries, this study posits that DD affects income inequality differently.

The findings show that the effect of DD on income inequality varies across two distinct groups of countries, which differ according to their level of globalization. In addition, the study shows that most globalized countries are more inclined to be in the group where the effect of DD on income inequality is negative. The results are consistent with several robustness checks, including alternative measures of income inequality and additional control variables.

This study complements that extant literature by assessing linkages among the DD, globalization and income inequality in sub-Saharan African countries contingent on cross-country heterogeneity.

Approaches to solving sustainability problems require a specific problem-solving mode, encompassing the complexity, fuzziness and interdisciplinary nature of the problem. This paper aims to promote a complex systems’ view of addressing sustainability problems, in particular through the tool of network science, and provides an outline of an interdisciplinary training workshop.

The topic of the workshop is the analysis of the Sustainable Development Goals (SDGs) as a political action plan. The authors are interested in the synergies and trade-offs between the goals, which are investigated through the structure of the underlying network. The authors use a teaching approach aligned with sustainable education and transformative learning.

Methodologies from network science are experienced as valuable tools to familiarise students with complexity and to handle the proposed case study.

To the best of the authors’ knowledge, this is the first work which uses network terminology and approaches to teach sustainability problems. This work highlights the potential of network science in sustainability education and contributes to accessible material.

This study aims to determine whether there is an effect of internal and public debt on income inequality in Kenya for the period 1970–2018.

The relationship is examined by using the Autoregressive Distributed Lag (ARDL) model by Pesaran et al. (2001) and Toda Yamamoto causality by Toda and Yamamoto (1995).

Our findings suggest that both internal and public debt harm inequality in Kenya in the long term. Furthermore, a one-way causality from internal debt to income inequality is also obtained while no causality relationship is found to exist between public debt and income inequality. Based on these findings, the study recommends that to reduce income inequality levels in Kenya, other methods of financing other than debt financing should be preferred because debt financing is not pro-poor.

This study is unique based on the fact that no previous paper has analysed the debt and inequality relationship in Kenya. To the best of our knowledge, this will be the first study to analyse the applicability of redistribution effect of debt in Kenya. The study is also different in that it provides separate analysis for public debt and internal debt on their effects on income inequality.

This study aims to identify how the involvement of female university students in volunteer organisations is contributing to their self-empowerment in Bangladesh.

A cross-sectional study with a qualitative approach was conducted. A total of 20 in-depth interviews with female student volunteers, two focus group discussions with student members of the volunteer organisation and ten key informant interviews with academics, gender experts and high-level representatives of civil society organisations were conducted. The data were collected from eight purposively selected universities in Dhaka. The data were collected between 1 January 2023 and 23 March 2023.

The inter-organisational environment appears to be supportive and welcoming, despite the fact that some male colleagues belittle women with insulting comments. Female students are predominantly involved in public presentation activities and their advice is rarely considered. To reach a top position, they have to show more commitment than their male colleagues. Subjective prejudices discourage women from taking on positions of responsibility. Participation in voluntary organisations strengthens the self-confidence, critical thinking, networking and social capital of female students, making it easier for them to gain employment. These factors contribute to the empowerment of female students.

This study is an excellent empirical document that establishes a link between the empowerment of female students and their participation in voluntary activities. The recommendations of this study pave the way for future research in different countries on how volunteering helps young people, especially female students, to shape their future by taking on social responsibility alongside their academic activities.