Abstract
AbstractThis study discusses the current state of the art and future directions of research on digitalization, accountability, and accounting in public services. Through a systematic literature review, we investigate 232 articles published between 1998 and the first quarter of 2020. These studies are analyzed looking at the implications of the increasing digitalization of the public realm for the (i) production of data, (ii) consumption of data, and (iii) their subsequent effects. Based upon this analysis, we identify the following emerging critical digital accountability issues and related future research avenues: the potential for dialogic and horizontal, multicentric accountability; the blurring of accountability roles and boundaries; the increasing relevance of translation processes and translators’ roles—and the need to ensure accountability in such translations; the need to pay stronger attention to social equity and inclusivity implications of digitalization.
Highlights
Digital technologies, from websites and social media to clouds, sensors, artificial intelligence and connected devices, have resulted in “datafication” (Redden, 2018) of our society, which has attracted increasing scholarly attention
Despite the fact that issues related to digital data production, use and related accountability for public services bear a clear relevance for accounting scholarship, a scoping review suggests that many of the contributions in this area of knowledge have developed outside accounting scholarship: only 11 papers have been published in accounting journals on the issues of digitalization, accounting, and accountability in the public sector
Since the 1990s, an increasing number of scholars have devoted their attention to documenting these processes and their consequences (e.g., Mergel, 2013; Sivarajah et al, 2015; Spiliotopoulou et al, 2014; Valpy, 2019; Wang, 2012). Taking stock of this body of scholarly work, this paper has systematically reviewed the 232 papers that look at accounting and accountability issues in the context of the digitalization of public services to provide a detailed overview of the current state of affairs in this field, identify the main critical issues arising for accountability and accounting, and suggest possible new avenues of investigation
Summary
From websites and social media to clouds, sensors, artificial intelligence and connected devices, have resulted in “datafication” (Redden, 2018) of our society, which has attracted increasing scholarly attention. The study first captures the main features of the extant literature, in terms of publications per year and publication outlets, geographical area, and the methods and theoretical frameworks of the studies, as well as the main technologies covered It identifies the main emerging themes and possible future avenues for research in three main areas, which are central in most papers: the production of data and information, the use and consumption of these data, and their effects. It summarizes the critical issues in accountability concerning digitalization in the public sector.
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