New development: Rethinking public sector accounting systems by rediscovering their relational nature

Public sector accounting systems have been criticised for being ‘monological’ tools, narrowly focusing on efficiency and financial values while disregarding the plurality of public values, and suffering from limited use, relevance, transparency, and involvement of citizens. This article offers a new perspective by highlighting not only the technical but also the relational nature of accounting systems where citizens and governments interact in deciding what counts, measuring it, and accounting for it. It calls for future research exploring the potential of interactive forms of accounting systems, both government- and citizen-initiated.