Debate : researching in challenging times — adapting and enhancing public sector accounting practices

Abstract

Public sector organizations are increasingly grappling with a series of complex challenges, from economic austerity (Bracci et al., 2015), wicked problems (Thomasson et al., 2020), and poly-crises (Vito et al., 2024) to the evolving demands of digital governance (Grossi & Argento, 2022). In this dynamic and uncertain environment, accounting, reporting and auditing are crucial in addressing contemporary challenges. Comparative international studies provide valuable insights by highlighting best practices and lessons learned from different contexts, especially during turbulent times. Such approaches can potentially contribute to better equipping public sector organizations to navigate and overcome current challenges effectively, ensuring greater accountability, transparency, resilience and building trust in public administration. This debate article examines critical areas that require deeper understanding and thorough analysis.