The fate of accounting for public governance development

Purpose The purpose of this paper is to explain how public sector accounting has changed and changing due governance development. Design/methodology/approach This conducts a traditional literature review based on selected studies in the fields accounting, administration management. aim diverse forms influence fate including accountability, performance measurement, budgeting reporting practices. Findings Public developing into more inclusive but also complex forms, resulting network, collaborative digital governance. Consequently, focus practices have changed, as reflected new types Research limitations/implications Drawing upon from different enables deeper understanding changes accounting. Nevertheless, intention not execute systematic provide an overview resolve scattered body knowledge generated by previous contributions. areas risk management auditing were included deserve further attention. Originality/value discusses need continually redefine reassess practices, recognising interdependencies between actors, citizens technologies.