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Penetrating the Political in Public Sector Accounting and Audit: Addressing Public, Managerial, and Political Accountability

Lee D. Parker & Alvise Favotto

Financial Accountability and Management2025https://doi.org/10.1111/faam.70008article
AJG 3ABDC A
Weight
0.44

Abstract

Public sector accounting and audit are intrinsically related to the political environment in which they are situated. This study critically investigates the interactions between the political and public sector accountability with specific regard to political agenda and reputation management, politicians' use of accounting reports, and the political environment of performance auditing. Drawing on international public sector accounting research and informed by concepts of public, managerial and political accountability, the study reveals the significant impacts of political risk and reputation agendas on accountability discharge, the limited engagement of politicians with accounting reports, and politicians' perceptions of opportunities and threats posed by performance audit reports. The study accordingly presents revised concepts of managed public accountability, politico‐managerial accountability, and internal political accountability that critically reflect political impacts on public sector accountability. This sets a foundation for future public sector research focus and design that takes greater account of political influence.

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https://doi.org/https://doi.org/10.1111/faam.70008

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@article{lee2025,
  title        = {{Penetrating the Political in Public Sector Accounting and Audit: Addressing Public, Managerial, and Political Accountability}},
  author       = {Lee D. Parker & Alvise Favotto},
  journal      = {Financial Accountability and Management},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1111/faam.70008},
}

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Evidence weight

0.44

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.32 × 0.4 = 0.13
M · momentum0.57 × 0.15 = 0.09
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.