Old rules new tools? : How has the increasing use of digital data by public sector organisations created possibilities for new ways of gathering and reporting (non-) financial performance information that enhance citizen collaboration and engagement?

In recent years there has been a significant increase in the use of digital data within organisations, giving rise to an interest among scholars of concepts such as big data, digitalisation and datafication. Much has been done... [ view full abstract ]

In recent years there has been a significant increase in the use of digital data within organisations, giving rise to an interest among scholars of concepts such as big data, digitalisation and datafication. Much has been done in the arena of information systems, other management disciplines and to a limited extent within the field of public management. However, we have only recently started to see the application of these ideas in the field of accounting and accountability and in particular there has been no focus to date in the field of public sector accounting.

In the public sector context, big data, digitalisation and datafication provide potential opportunities to move away from traditional methods of not only capturing financial and other performance information, but also in analysing and reporting it.  Such changes will inevitably have an impact either through enhancing or inhibiting accountability. They could, for example, bring about possible wider reaching benefits for transparency, engagement and collaboration among citizens and public officials. Alternatively, on the darker side, it may bring about possible ways through which digital channels provide opportunities for less savoury practices such as increasing the potential for gaming, which may affect transparency, or open the door for hidden levels of corruption.

The lack of attention so far given to this emerging field by the accounting discipline, means there is a potential gap in our understanding.  It is therefore time to take stock of what is currently known, bring forward and interpret key distinctions, definitions and frameworks, and relate these to accounting and accountability within public sector organisations in order to identify areas where further research and analysis could usefully be undertaken.

To this end, this study provides a literature review from which an initial conceptual framework is developed to help guide further scholarly activity.  Drawing on interdisciplinary literature from accounting, information systems, public management and organisation studies we use a narrative approach to identify major research themes and a critical approach to analyse relationships with and between transparency, engagement, collaboration, corruption and accountability.

The paper concludes by identifying a number of possible research questions and propositions that merit further investigation and could form the basis of a conceptual framework for developing streams of accounting and accountability research in public sector organisations.