Special Issue: Accounting for What Matters: Rethinking Public Sector Accounting for Social Sustainability and Equity

Public sector organizations are navigating economic instability, climate crises, inequities, and political pressures, often forced to balance financial sustainability with the equally vital goals of social sustainability and equity. This special issue invites research that rethinks public sector accounting and accountability not only as tools for fiscal management but also as frameworks that foster inclusion, fairness, resilience, and long-term public value.

We welcome conceptual, empirical, and comparative studies addressing how accounting can better embed social sustainability, manage value trade-offs, strengthen organizational resilience, and challenge existing power dynamics. Case studies, longitudinal analyses, and critical perspectives across diverse contexts (healthcare, education, social services, etc.) are encouraged. 

Deadline: 06/30/2026