Democratizing local governments’ accounts: embracing a pluralistic approach

Abstract

IMPACTThis article highlights the need for local government accounts to move beyond traditional financial metrics and incorporate broader societal values. Public sector entities are encouraged to adopt inclusive, participatory approaches that involve diverse stakeholders in the reporting process—while leveraging the use of advanced digital tools. By adopting these practices, they can create more comprehensive and relevant local government accounts, ensuring that they meet the diverse needs of their communities and promote sustainable development. This shift towards a pluralistic accounting model is essential for fostering a more responsive and accountable public sector.

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