Public Value Accounting: Establishing the Philosophical Basis

被引:144
作者
Moore, Mark H. [1 ,2 ]
机构
[1] Harvard Univ, John F Kennedy Sch Govt, Cambridge, MA 02138 USA
[2] Harvard Univ, Grad Sch Educ, Cambridge, MA 02138 USA
关键词
D O I
10.1111/puar.12198
中图分类号
C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];
学科分类号
12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;
摘要
Questions of how best to define the ends, justify the means, and measure the performance of governments have preoccupied political economists for centuries. Recently, the concept of public value-defined in terms of the many dimensions of value that a democratic public might want to see produced by and reflected in the performance of government-has been proposed as an alternative approach. This article develops three philosophical claims central to the practice of public value accounting: (1) when the collectively owned assets of government are being deployed, the appropriate arbiter of public value is the collectively defined values of a public" called into existence and made articulate through the quite imperfect processes of democratic governance; (2) the collectively owned assets include not only government money but also the authority of the state; (3) the normative framework for assessing the value of government production relies on both utilitarian and deontological philosophical frameworks. © 2014 by The American Society for Public Administration."
引用
收藏
页码:465 / 477
页数:13
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