Abstract
This research addresses the critical domain of public value accounting within Public Sector Accounting Research, responding to the prevailing theoretical emphasis by conducting empirical analysis. Part one focuses on the Auditor's reports from Tonga spanning 2011–2019; the study assesses the realization of public values related to transparency and accountability. Grounded in the realized publicness theoretical framework and adapted elements of accountability and transparency, the research employs a rubric and NVIVO analysis to examine how accounting practices influence accountability and transparency levels. Notably, the study uncovers that government ministries, departments, and associations excel in relation and standards elements of accountability but recommends improvements in timeliness and accessibility, judgement, and consequences and redress. Furthermore, it sheds light on the accountability paradox in Tonga, transitioning from traditional to espoused accountability, and highlights the enhanced accountability and transparency achieved when regulatory and associative influences align. However, the study identifies the need for further investigation into the impact of cultural cognitive influence, ultimately contributing valuable empirical insights to the literature while addressing crucial gaps in the field.
In Part two of this research, the investigation delved into the crucial role of accounting in assessing the Public Values of transparency and accountability while scrutinizing the disparities between stated (espoused) and observed (realized) Public Values within Tonga's government entities. To gain insights into the factors influencing accountability and transparency, the research engaged with current employees within these organizations, as well as the perspectives of Tonga's ministries, departments, and associations. Employing the Kakala framework and the talanoa method, a robust Pacific research approach, a sample of employees participated in a talanoa session conducted on Zoom, shedding light on the enabling and constraining factors shaping accountability and transparency in Tonga's public sector.
This research contributes significantly to the field by addressing the scarcity of accountability and transparency studies in small island states and developing countries. It places a spotlight on the central role of honesty as a catalyst for accountability and transparency, highlighting its deep-rooted connection to Tongan culture. This study expands Moulton's Framework of realized publicness by emphasizing the influence of cultural cognitive factors unique to Tonga, which motivate accountability and transparency beyond traditional Public Value institutions. Furthermore, it introduces innovative methodologies, including a rubric for assessing accountability and transparency and the use of the Kakala framework and Talanoa model for qualitative analysis. In a practical context, the research recognizes the predominance of cultural cognitive influence in Tonga and suggests strengthening these influences to promote accountability and transparency, addressing the challenges of shifting perceptions and cultural norms.