000			01456pab a2200169 454500
008			180718b2014 xxu||||| |||| 00| 0 eng d
100			_aMoore, Mark H.
245			_aPublic value accounting: Establishing the philosophical basis
260			_c2014
300			_ap.465-477.
362			_aJul-Aug
520			_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.
650			_aPublic administration
773			_aPublic Administration Review
908			_aN
909			_a105385
999			_c105380 _d105380