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Social networking sites (SNS) are changing the methods of social connectivity – and what it means to be public. Existing literature hints at competing perspectives on how the public nature of these sites impacts users. The question of how the perceived publicness of SNSs influences users' self‐disclosure intentions is debated in the literature, and the aim of this paper is to answer this debate.

This paper theorizes competing perspectives on the role of publicness on self‐disclosure. Competing perspectives are tested using data collected via an online survey.

The study finds support for the perceived publicness of a SNS negatively influencing users' self‐disclosure intentions. Additionally, exploratory analysis of self‐disclosure items ubiquitous to most SNSs found that perceived publicness negatively influences users' intention to self‐disclose items related to users' likes and affiliations.

Variables of the study were self‐reported and, as such, are subject to the typical limitations of cross‐sectional, survey‐based research. Future research should seek to examine how perceived publicness and other variables impact self‐disclosure in SNSs over time.

Business models utilizing social networking technologies rely on users' willingness to engage in self‐disclosure. This research provides a theoretical link between the public nature of a social networking environment and users' willingness to self‐disclose. Highlighting perceived publicness as an important aspect of an environment could be one way to address the need to elicit and manage users' self‐disclosure.

The paper utilizes a unique, but established, method of competing hypotheses to understand the role of the public nature of SNSs.

The authors aim to contribute to conceptual and empirical understanding of publicness in public sector accounting research by analysing how accounting technologies facilitated the transformation of public values of the UK tax authority.

The authors develop a conceptual framework for analysing public values in terms of relational power. Combining governmentality and actor–network theory, the authors focus on the complex relationships through which human and non-human actors interact and the public values that emerge from these evolving socio-material networks. Based on a critical-interpretivist ethnographic study of interviews, documents and secondary survey data, the authors identify the emergent properties of accounting technologies in their case study.

The authors explain how accounting technologies facilitated the transformation of public values in the tax authority by reshaping relational power. Traditional public values were eroded and replaced by neoliberal values through a gradual change process (“frog in the pan”) of (1) disconnecting workers and citizens both spatially and socially; (2) losing touch with the embodied nature of tax administration; and (3) yielding to a dehumanising performance management system. Neoliberal accounting technologies transformed the texture of relationships in such a way that workers and citizens became disempowered from effective, accountable and humane tax administration.

Further research is needed that gains wider access to tax authority workers, extends the scope of the empirical data and provides comparisons with other tax authorities and public sector organisations.

The authors show that a relational approach to public values enables identification of what is “valuable” and how public sector organisations can become “value-able”.

The authors offer an interdisciplinary conceptualisation of publicness based on public administration literature, develop a relational conceptualisation of public values and provide original empirical evidence about the changing publicness of the UK tax authority.

This paper aims to generate new research directions at the intersection of accounting, whistleblowing and publicness: defined as the attainment of public goals, interests and values.

A problematising review is used to challenge and rethink the existing accounting and whistleblowing literature by incorporating readings from the public interest and public value literature. The paper draws on the work of Dewey (1927), Bozeman (2007) and Benington (2009) to open up new ways of theorising relations between accounting, whistleblowing and publicness.

Firstly, the paper develops a public interest theoretical framework which shows whistleblowing is a public value activity that moves organisational wrongdoing into the public sphere where it is subject to democratic debate and dialogue required to reconcile the public's interests with what the public values. Secondly, this framework provides one answer to continuing questions in the literature of how to define accountings relationship to the public interest. Finally, the paper suggests this conceptual framework be used to stimulate debate on whether and how one should expand existing accounting and accountability knowledge boundaries to incorporate the broader social, political and moral concerns highlighted by whistleblowers acting in the public interest.

Accounting and whistleblowing research has ignored the theoretical implications of whistleblowing in the public interest. The paper shows how accounting and accountability can respond to the challenges of a shifting and intangible public interest by providing a conceptual framework to guide current and future theoretical questions of how accounting is connected to the public interest.

The purpose of this paper is to reflect various pathways for public sector accounting and accountability research in a post-new public management (NPM) context.

The paper first discusses the relationship between NPM and public sector accounting research. It then explores the possible stimuli that inter-disciplinary accounting scholars may derive from recent public administration studies, public policy and societal trends, highlighting possible ways to extend public sector accounting research and strengthen dialogue with other disciplines.

NPM may have represented a golden age, but also a “golden cage,” for the development of public sector accounting research. The paper reflects possible ways out of this golden cage, discussing future avenues for public sector accounting research. In doing so, it highlights the opportunities offered by re-considering the “public” side of accounting research and shifting the attention from the public sector, seen as a context for public sector accounting research, to publicness, as a concept central to such research.

The paper calls for stronger engagement with contemporary developments in public administration and policy. This could be achieved by looking at how public sector accounting accounts for, but also impacts on, issues of wider societal relevance, such as co-production and hybridization of public services, austerity, crises and wicked problems, the creation and maintenance of public value and democratic participation.

This paper aims to highlight the importance of (public) value(s) and publicness in accounting and accountability research. It pinpoints a range of issues that scholars need to contemplate when reconsidering publicness in accounting research and practice.

The paper adopts an interdisciplinary literature review associated with a conceptual discussion of the actual and future challenges of public service accounting and accountability in considering public value(s).

The paper illustrates the centrality of (public) value(s) at the individual, organizational and societal levels in shaping and being shaped by calculative practices, and shows that looking at the interconnections between values and accounting is a fruitful research avenue. Moreover, it highlights the power of embracing interdisciplinary approaches to illuminate these interconnections and relate them to complex and current phenomena.

The paper’s originality lies in the reconsideration of (public) value(s) for public service accounting scholars, providing a critical reflection and setting new research avenues.

In recent years, public administration has been targeted by multiple reform efforts. In multiple instances, such initiatives have been ideologically couched in public-choice perspectives and entrenched beliefs that government is the problem. One unavoidable consequence of this continued bout of criticism is the fact that government currently has a noticeably decreased capacity of boosting creation of public value. Within this context, there certainly is an important need for approaches that would counterbalance the loss of public value induced by market fundamentalism. This article suggests that leadership, as a concept of theory and practice, due to its partial immunity to the private-public dichotomy, can provide a pragmatic avenue for nurturing public interest and public value within the devolution of governance, a declining trust in government and a diminished governmental capacity to propagate the creation of public value. While this article critically examines and assesses the capacity of different leadership perspectives in terms of creating and maximizing public value, its primary scope is not the provision of definite answers but rather the instigation of a much necessary discussion.

As an underlying entity in the discourses of privatisation of space, urban security and fear, boundary walls are considered as an impediment to the publicness of public spaces. But, the inevitability and potential of their physical attributes and functions is indicative of the lack of systemic knowledge on how to approach boundary walls, so that they contribute positively to the quality of urban spaces. The paper aims to discuss these issues.

Since boundary walls are constitutive of physical attributes that are embedded with multiple functions, the contribution of physical boundaries is premised on the interaction between objective and subjective measurements, explored in positive and ambiguous space types. In this study, the quality of physical boundaries is measured by an index and the perceived functions of the physical attributes of boundary walls are measured by a questionnaire survey.

This study found that positive and ambiguous space types not only affect the quality of physical boundaries but also the perceived functions of the physical attributes of boundary walls. Further, social and visual functions of boundary walls play a significant role in contributing positively to the quality of urban spaces.

By exploring the relation between quality of physical boundaries and their perceived functions, this study extends the meta-understanding of the role of boundary walls.

The first part of the paper aimed to interpret the changes addressed by the concepts of governance and activation in their context, in order to grasp the larger picture of the societal transformation underlying them: the starting point is the assumption that new modes of governance in activation policies are a fruitful entry point for effectively understanding deep waves of change of contemporary society. The second part aims to briefly introduce the papers included in this issue.

The paper insists on a perspective according to which there are two main dimension characterising the context of addressed transformations: the paradoxical torsion of the historical process of individualisation in the new spirit of capitalism; the profound redesign of the institutional programme, implying a new horizon for the instances of publicness.

Different and contradictory trends are pointed out in the actual pursuing of objectives of governance and activation, as far as the process of individualisation and the redesign of publicness are concerned. The impossibility of finding an abstract and universal evaluation of these transformations and the necessity of situated empirical inquiries are stressed.

The paper demonstrates the relevance of deepening the normative underlying dimensions (with regard to individualisation and publicness) of social processes for a better understanding of concrete transformations (specifically: operational and substantive changes introduced by new modes of governance in activation policies).

The purpose of this paper is to ask how forms of “performative” interventions can prompt processes of re-thinking, which can, in turn, instigate the critical production of public space. Most importantly, it also asks how this methodology can manifest within various cultural and political contexts. Today, public spaces tend to be controlled either by the state or by private corporations. Neoliberal policies promote commercial interests, which subsequently drives inequality and determines what can and cannot be accessed by the public. The public spaces that are currently present in the neoliberal cities are, in fact, “pseudo” public spaces.

In an attempt to form new understandings of this problem, the authors’ approach is rooted in feminist theories of performativity, which focus on how identities are persistently re-produced through performance. These theories consider how the “self” is always entangled within everyday life interactions and how it is shaped by both societal and bodily practices. Framing spaces as shapable, informed by the embodied dialectic relations between spaces and social relations, the study uses forms of performative methodology to create productive disruptions and “constructed situations” (Debord, 2012). This methodology consists of intervention within these spaces in order to produce alternative public space and forms of publicness. Based on research conducted at the Sheffield School of Architecture, as well as a four-day invited workshop at the Floating University Berlin, this study investigates applications of performative practice methodology in the cities of Amman and Berlin.

The paper will begin by exploring how the two cities are regulated through various political and planning policies that affect public spaces. This line of enquiry will also involve questioning physical, social and political access to public space in these contexts and analysing the various actants, performative actions and processes that were involved in producing performative interventions.

The paper will conclude by discussing the potential and limitations of applying and translating such approaches in public spaces within different cultural and political contexts. As such, the study proposes a new methodological framework for re-thinking and provoking the critical production of public space through forms of performative spatial practice.

This chapter reviews the conceptual developments in neighbour studies, charting the shift and bringing together older work on the ‘distance-closeness’ dynamic of neighbour relations with newer ‘equality of neighbours’ approaches. It seeks to empirically extend the sociology of neighbours through an analysis of the experiential narratives of neighbours living in contexts of urban multiculture in the United Kingdom. Drawing on two previous studies of urban multicultural social life and a small street study of neighbours in London, this chapter explores the everyday ‘publicness’ of the neighbour and examines the ways in which recent work on social infrastructure can be productively applied to neighbour relations. This chapter concludes that where cultural and social difference is a very ordinary – although not necessarily easy – experience, neighbour relations offer the potential to work as radical sites of pragmatic multiculturalism.