New development: Using counter accounting as a methodology in public accountability and management research

Abstract

IMPACT: In an era where fake news and political rhetoric must constantly be fact checked, this article seeks to raise awareness within the public sector about how the use of counter accounting can help to challenge official versions of events and actions and influence public debate. While counter accounting has most frequently been used by those investigating sustainability issues within accounting, this article aims to stimulate debate about how counter accounting can also be used to make an impact within the public accountability and management arena, through the presentation of alternative accounts and narratives to counter the official accounts produced by governments and other public sector organizations. The article also encourages the authors of counter accounting work to disseminate their findings on a timely basis to a wider audience, for example through more targeted use of social media.