| 000 -LEADER |
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| fixed length control field |
01456pab a2200169 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
180718b2014 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Moore, Mark H. |
| 245 ## - TITLE STATEMENT |
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| Title |
Public value accounting: Establishing the philosophical basis |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Date of publication, distribution, etc. |
2014 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
p.465-477. |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
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| Dates of publication and/or sequential designation |
Jul-Aug |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
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. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Public administration |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
Public Administration Review |
| 908 ## - PUT COMMAND PARAMETER (RLIN) |
|---|
| Put command parameter |
N |
| 909 ## - |
|---|
| -- |
105385 |
