New development: Keeping up with accounting in society—public sector challenges

This article offers a critical reflection on taken-for-granted underpinnings of public sector accounting vis-& agrave;-vis the diversity of accounting in society. The authors encourage academics and practitioners to consider values other than those usually embraced in public sector accounting, such as enabling and anticipatory over coercive controls, co-operation over competitiveness, resilience and social equity over efficiency, and we make a case for turning public sector accounting into a catalyst for change. The authors challenge the public sector accounting community to respond to changing accountabilities in a society that is often divided on matters of public concern, exemplified by current debates around climate change.ABSTRACTBuilding on the publication of the 'Handbook of Accounting in Society', this article calls for wider debate about the role of public sector accounting in society. In exploring accounting beyond its technical understanding as a professional practice, the handbook draws attention to the diversity of accounting in society. The authors discuss the implications of this diversity for understanding public sector practice, particularly with respect to enabling or coercive forms of control, orientations towards competition or co-operation, efficiency or resilience, and social equity. Changing accountabilities and conflicting accountings are considered, and the article closes by briefly exploring the position of public sector accounting in the divisive politics of our changing climate, drawing attention to the need for further engagement with the diversity of accountants and accountings who are active out there.