01573pab a2200181 454500008004000000100001900040245006600059260000900125300001500134362001200149520103000161650002601191773003301217908000601250909001101256999001901267952010501286180718b2014   xxu||||| |||| 00| 0 eng d  aMoore, Mark H.  aPublic value accounting: Establishing the philosophical basis  c2014  ap.465-477.  aJul-Aug  aQuestions 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.  aPublic administration  aPublic Administration Review  aN  a105385  c105380d105380  00104070aIIPAbIIPAd2018-07-19hVolume no: 74, Issue no: 4pAR105845r2018-07-19w2018-07-19yAR