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The purpose of this paper is to encourage research implicating public sector accounting practitioners. It overviews articles in the AAAJ Forum arising from the Comparative International Governmental Accounting Research (CIGAR) Network conference in 2015 in which practitioners’ doings were themes across numerous papers. The paper’s central objective is to scope out an agenda for future research in the area.

Using the CIGAR presentations and papers reviewed for this AAAJ Forum, a desk-based study informed by these sources and others has been conducted.

Aspects of public sector accounting practitioners’ doings hold promise in themselves whilst also being likely to complement and enrich other themes of public sector accounting research. Those aspects give rise to analytical frames, which may overlap and/or reinforce other aspects. Those analytical frames are: first, examining networking between practitioners; second, identifying implications of the professionalisation project for public sector accounting practitioners; third, analysing public sector accounting practitioners’ responses to the rise of external experts; and, fourth, exploring how public sector accounting practitioners interact with forces that shape the accounting craft. The four articles published here variously address several parts of these themes.

In scoping out a future research agenda, this paper justifies greater attention being paid to the four themes noted in its findings. In each of these research fields, an interdisciplinary approach is important.

The article's aim is to refine prospects for theorising in public sector accounting (PSA) research in order to capture the methodological benefits promised by its multi-disciplinarity.

The study primarily employs a bibliometric analysis of research outputs invoking New Public Management (NPM). Applying a content analysis to Hood (1991), as the most cited NPM source, bibliographic methods and citation/co-citation analysis for the period 1991 to 2018 are mobilised to identify the disciplinary evolution of the NPM knowledge base from a structural and longitudinal perspective.

The analysis exhibits disciplinary branching of NPM over time and its imprints on post-1990 PSA research. Given the discourse about origins of NPM-based accounting research, there are research domains behind the obvious that indicate disciplinary fragmentations. For instance, novelty of PSA research is found in public value accounting, continuity is evidenced by transcending contextual antecedents. Interestingly, these domains are loosely coupled. Exploring the role of disciplinary imprints designates prospects for post-NPM PSA research that acknowledges multi-disciplinarity and branching in order to deploy insularity as a building block for its inquiries.

Criteria for assessing the limitations and credibility of an explorative inquiry are used, especially on how the proposal to develop cumulative knowledge from post-1990 PSA research can be further developed.

A matrix suggesting a method of ordering disciplinary references enables positioning of research inquiries within PSA research.

By extending common taxonomies of PSA intellectual heritages, the study proposes the ‘inquiry-heritage’ matrix as a typology that displays patterns of theorisation for positioning an inquiry within PSA disciplinary groundings.

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.

In analysing the beancounter image's trajectory, from its birth to its persistence, in European French language comics between 1945 and 2016, this paper explores why artists continue beancounter image usage in popular culture.

Beancounter characters have been studied in an application of Iconology (Panofsky, 1955) in order to unravel how individuals make sense of cultural artefacts and how, in turn, the visuals shape cultural belief systems at a given time.

This study reveals that comics artists usage of the beancounter image results from their critical reactions to management and capitalism whilst at other times the usage is an indication of authenticity. Motivation for the usage is not constant over time nor is the impact of the beancounter image. Both appear dependant of the level of artistic freedom experienced by the artist.

Based on a single media (comics) with a unique characters (European French language) this study deepens exploration of the ways in which accounting becomes entwined with the everyday and implies that further research is needed.

Extends the work of Smith and Jacobs (2011) and Jacobs and Evans (2012) by focusing on a genre of popular culture over a long period, and by adopting a critical viewpoint. Also expands the possible applications of Panofsky's (1955) Iconology in accounting studies.

The purpose of this paper is to explore the implications that Power’s book had to the author’s research in public sector auditing.

In this paper, the author reflects and debates the inspiration that Michael Power’s book The Audit Society had on the author’s own research.

The author finds that this book had a significant influence on how he succeeded theorizing his studies on auditing, and how he could contribute to the audit literature. It is stunning how the book succeeded in synthesizing audit research, encouraging scholars to understand auditing as a social practice, i.e. how auditing can be theorized using various social science theories and how the book also appealed to broader social science.

This paper is a reflection that covers around a 20-year period with potential mis-representations of how exactly sequences of actions and thoughts were.

This paper helps to clarify how it is that audit operates and influences everyday life of persons involved with auditing.

This paper casts doubts as to what actions are carried out in the name of audit and that audit is not just a value free activity but involved with political agendas.

The originality of this paper is that it fleshes out how a seminal book can have significant implications on how research is carried out.

This paper aims to explain why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims.

Using a comparative case method, two different accountability innovations are examined using framing and overflowing ideas.

The accountability reports became bureaucratic communications between the reporting and central agencies. The reports were transformed because the performance reporting produced a number of overflows and reduced the importance of broad audiences (e.g. citizens). These overflows resulted from the central agency reformers' preoccupation with cost cutting opportunities and the reporting agencies' presumption of the reformers' real purpose. In the resulting interactions, the accountability purpose ended up being mostly reduced to disclosure of traditional input and output measures and some insignificant stories designed to avoid public criticism of the accountability reform but also to hinder others in identifying objects for cost cutting.

To conduct international comparative research is logistically challenging, but provides the best chances of understanding the systemic aspects of accountability reforms that contribute to the reforms' observable and perplexing outcomes. Ideally, it would be interesting to study such reforms over their full lives; however, they may be longer than the researchers' careers.

Accountability purposes are disturbed by classical cost cutting thinking. Thus, despite many ostensibly good ideas of creating transparency for the public, other stronger forces may severely hinder such accountability developments. Concepts of framing and overflowing may be used to better understand the outcomes of accountability innovations; this can be extended beyond the public sector.

Provides useful information on why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims.

Administrative counselling (AC) is a unique feature of Japan’s public sector. Comparable to a decentralised “shop front” ombudsman function, AC may serve to lift public confidence in administrative actions. This paper analyses AC as a contributor to program evaluation at a time when Japan’s public sector is in crisis and probably at a turning point in its history. A central question is whether AC can help the Japanese public sector to respond to increasing criticism of its performance and structures. AC deals with a large number of cases annually and so holds the potential to restore public confidence in the public sector. Aggregation of the patterns of complaint behind the AC cases can also be an effective diagnostic tool for the direction of program evaluation resources. The voluntary nature of AC and its reliance on the efforts of citizens of social standing may mean that it is not capable of implementation outside of Japan. While implementation of AC in non‐Japanese public sectors would require significant cultural shift it is nevertheless worthy of further analysis.

Companies recently have begun to look for ways to help make value pioneering more systematic and repeatable. This “Masterclass” paper aims to examine one of the first frameworks for making value innovation an effective, manageable practice, an approach practiced by Mark W. Johnson.

This “Masterclass” paper shows how Johnson's framework for mapping the “basic architecture underlying all successful businesses” can be understood in terms of four main elements of the business model.

A degree of creativity and a willingness to experiment, pilot and adjust as you go, remains part of the business model innovation process, the author found, but Johnson's four‐element framework can serve to “bring the discipline of architecture” to the process, and provide a structure on which “a manageable” and more repeatable innovation activity can be pursued.

The paper explains how to go about developing an innovative business model. The process starts with finding an important unfilled job‐to‐be‐done, and the key to this step is to look at the world of the customer “in a new way” from the outside in rather than through the lens of current products or approaches to segmentation. Thus, the same customer may turn out to have different unfilled jobs‐to‐be‐done in the same product/service category at different times and in different personal contexts.

Johnson highlights three opportunity types – the white space within, the white space beyond and the white space between, and he identifies a different strategy for pursuing each one.

This viewpoint paper aims to provide an overview of this special issue of On The Horizon on new media and learning. An integral framework which can be used to inform thinking about factors to consider when integrating new media into existing learning approaches is also discussed.

The paper highlights the messages emerging from the papers in this issue, and places those messages in the context of an integral framework that can be used when considering how to integrate new media into existing learning approaches.

Higher education is in transition, from the traditional model of learning to a new, socially mediated model. The exact form and nature of that model are as yet unclear, and can be shaped now if people are able to change the way they think and move beyond current assumptions about the “right way” to teach and the “best way” to learn.

The integral framework presented in this paper provides a holistic approach for both individual staff and institutions to explore how to integrate new media into learning today.

The application of an integral approach to learning and new media provides the originality for this paper.