Purpose – The purpose of this viewpoint paper is to introduce the special issue and outline its major themes. Design/methodology/approach -The public governance literature is described, and the necessity for analysing challenges for accountability and accounting in the public sector is...

Purpose –This paper aims at offering a contribution which addresses one particular issue – heritage assets – as an exemplar of the challenges facing accounting practices in achieving transparency in government and public services. Design/methodology/approach - After having identified three...