Democratising 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. Emphasising the potential of digitalisation, the article suggests integrating pluralistic values and long-term perspectives to better reflect community needs, promoting a democratised and accountable public sector.