Democratizing local governments’ accounts: embracing a pluralistic approach

This article critiques the narrow financial focus of local government accounts, arguing that they fail to meet broader societal expectations, including resilience, social equity, justice, and sustainability. While acknowledging the challenges involved, it calls for a pluralistic approach, expanding accounts to include diverse societal values and engaging stakeholders in inclusive processes, emphasizing the potential of digitalization. This article extends and contributes to public sector accounting literature by suggesting the integration of pluralistic values and long-term perspectives to better reflect community needs, thereby promoting a democratized and accountable public sector.