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This article has two main aims. First, to observe the different causes of public (dis)value. Second, to explore, through a case study, an example of public value regeneration through the social reuse of assets seized from criminal organizations.

This is a theoretical article with a case study, utilizing semi-structured interviews.

The study analyzes the factors resulting from the regeneration of new public value within an initially compromised context. This is achieved by ‘freeing’ and converting properties seized from the Mafia in public goods available to the community (Plus-Value). The article finds that the different causes of public (dis)value are Mafia infiltration in public goods, corruption, tax evasion, abstaining from voting, (ab)use of power and (ab)use of law.

The study may help both scholars and practitioners to identify strategies to offset (dis)value factors, something that would be easy to imagine as having managerial implications.

The value regenerated with respect to properties confiscated from the Mafia and then converted to social activities for the community highlights how it is possible to transform public (dis)value to public value.

The article explores a little examined area of public value, that is the destruction of value or (dis)value.

The purpose of this paper is to investigate the role and impact of accounting within the fragmented field of public value theory literature.

The work develops a structured literature review (SLR) and seeks to shed light on the state of public value research, with particular emphasis on the role of accounting scholarship.

The lack of empirical research and the limited number of accounting papers reveal how accounting scholars need to achieve a deeper understanding of the public value conceptualization, creation and measurement process.

The paper develops the first wide-ranging SLR on public value accounting. It is a starting point to develop new research avenues, both in the fields of accountability/external reporting, and management accounting and performance management.

Recent literature within public service logic has called for more explicit conceptualisation of customer value in public services. This study aims to fill this gap by examining how the customer value approach can be applied in the management of public health care services.

This study is a qualitative case study of management of public health care services in Finland. The authors interviewed 17 regional health care service developers and analyzed the interview data using thematic analysis.

The study suggests five propositions for applying customer value approach from the marketing literature in public health care service management. The study enables a deeper understanding of customer value creation in this context and improvement of public health care services.

This study contributes to the public management research in general and public service logic research in particular by suggesting what constitutes customer value in public health care services.

This paper aims to investigate the literacy corpus regarding the potential of big data to improve public decision-making processes and direct these processes toward the creation of public value. This paper presents a map of current knowledge in a sample of selected articles and explores the intersecting points between data from the private sector and the public dimension in relation to benefits for society.

A bibliometric analysis was performed to provide a retrospective review of published content in the past decade in the field of big data for the public interest. This paper describes citation patterns, key topics and publication trends.

The findings indicate a propensity in the current literature to deal with the issue of data value creation in the private dimension (data as input to improve business performance or customer relations). Research on data for the public good has so far been underestimated. Evidence shows that big data value creation is closely associated with a collective process in which multiple levels of interaction and data sharing develop between both private and public actors in data ecosystems that pose new challenges for accountability and legitimation processes.

The bibliometric method focuses on academic papers. This paper does not include conference proceedings, books or book chapters. Consequently, a part of the existing literature was excluded from the investigation and further empirical research is required to validate some of the proposed theoretical assumptions.

Although this paper presents the main contents of previous studies, it highlights the need to systematize data-driven private practices for public purposes. This paper offers insights to better understand these processes from a public management perspective.

Although the innovative behaviour of public employees is critical for the creation of public value and meeting of public interests, the authors are uncertain about the role of the human resource (HR) system in affecting individual behaviour as past studies tended to discuss innovation at the organisational level of analysis. Based on corporate human resource management (HRM) literature, the authors draw from the ability-motivation-opportunity (AMO) model to examine the influence of innovation-based HR practices on work-related risk propensity and innovative behaviour and the moderating role of perceived error tolerance of public sector organisations.

Dyadic data were collected from supervisors and their subordinates in various public sector organisations in the UAE. The authors collected valid responses from 100 managers and 200 employees.

This study's findings demonstrate that the HR system in the public sector shapes employees' behaviour at the individual level of analysis, consistent with the corporate HRM literature. The authors reveal that innovation-based HR practices significantly promote employees' innovative work behaviour because they trigger their inclination and disposition to take risks. Furthermore, the authors provide evidence that such risk-taking propensity at work is heightened under the conditions of a high level of error tolerance by the organisational management.

This study's findings point out the importance of implementing innovation-based HR practices, such as recruitment, reward and training, to drive public sector employees' innovative work behaviour as they could galvanise their risk-taking propensity and, subsequently, innovative behaviour. Public sector managers also need to develop an innovation culture tolerant toward employees' mistakes to further foster employees' work innovativeness. Policy wise, this study's findings could be integrated into the national innovation strategy to drive the national growth in the UAE.

This study sheds light on the drivers behind innovative behaviour among public employees, which is a less researched area, especially in a non-Western context.

Communication within a public organization is a fundamental aspect considering its contribution both to organizational well-being and – as highlighted by recent literature – to the improvement of relations with external users. This paper aims at analyzing the relevance of different dimensions of communication and the relationship between communication and citizens' satisfaction.

The study is based on data collected through questionnaires (303; 86%) filled in by the public personnel of an Italian local government to verify the communication dimensions relevance. The authors applied the OLS method to test the relationship between communication dimensions and citizens' satisfaction (deriving from the municipality's customer satisfaction survey system, which collected 3,708 questionnaires).

The authors show that four of the five communication dimensions considered are particularly relevant and that two of them (“interpersonal communication” and “organizational communication”) positively influence the level of satisfaction of users of local public services (citizens' satisfaction), also countering the negative perception of certain sectors (e.g. taxes and local taxation, traffic police). The conclusion also highlights some limitations of the work.

The study brings new insights into the impact of communication (as an element of public employee well-being) on citizen satisfaction, leading to some useful implications for public managers.

This paper aims to investigate the strategic governance of the digital transformation of the accounting environment in cultural organizations, with a specific focus on practices of social responsibility and stakeholder engagement in virtual museums.

By adopting a multiple case study approach, this study investigated five Italian virtual museums and their digitalization processes. Data were collected and triangulated from multiple sources, including documentary analysis and semi-structured interviews with 16 key informants.

Considering the digitalization of the accounting environment as a paradigmatic change, the authors identify three key transitions for its strategic governance: from the static, technical and physical to the relational, emotional and digital; from bureaucratic managerialism to value cocreation; and from traditional CSR to integrated external engagement. Moreover, the authors found that social responsibility and stakeholder engagement practices are used in a limited way, and that the use of social media appears to be increasingly important and to be carried out through an emergent rather than a deliberate strategy.

The paper draws from a limited sample of case studies in one country and is based on exploratory research. This paper calls for more comparative studies using a longitudinal approach to investigate the impacts of digitalization on the accounting environment of cultural organizations.

This study is one of the few studies concentrating on the effects of digitalization on the accounting environment of cultural organizations.