Editorial : navigating non-linear reforms in public sector accounting, towards digitalization, sustainability and usability

Abstract

In our inaugural debate for the fifth CIGAR–PMM annual issue, we sought to provoke reflection on the state of public sector accounting scholarship in what has been called an ‘epoch of poly-crisis’ (Bisogno et al., 2024a). Public administrations across the world are facing overlapping shocks, such as economic austerity, climate emergencies, geopolitical instability, pandemics, and the disruptive effects of digitalization and artificial intelligence (AI). In such turbulent times, accounting, reporting, and auditing cannot be treated as neutral, technical exercises. They are political and organizational practices that shape, and are shaped by, how governments cope with crises, pursue sustainability, and maintain legitimacy.