The construction of public accountability: accounting, journalism and the accountability complex

Purpose This paper revisits the concept of public accountability given significant changes in the media and information landscape. It introduces the accountability complex, a dynamic interdependence between academic scholarship and public interest journalism, as a vital framework for understanding how power is held accountable in democratic societies. We argue that accounting scholars should engage more critically with journalism, recognising it as both a catalyst and co-producer of knowledge and public accountability. Design/methodology/approach The paper undertakes a conceptual and interdisciplinary review of public accountability, drawing on accounting research, science communication and journalism studies. Findings The paper finds that conventional models of public accountability implicitly rely on the presence of an informed and engaged “public”, but this may overlook the critical upstream role of journalism in constituting this important space. As journalism faces increasing economic and algorithmic pressures, its capacity to perform this role in formulating “the public” is eroding, threatening public accountability. Originality/value We introduce the accountability complex as a novel theoretical lens that positions accounting and public journalism as mutually reinforcing institutions in the production of public accountability. We advance an interdisciplinary research agenda that urges accounting scholars to consider how journalism affects how accounting knowledge is received, trusted and acted upon by the public. In doing so, we aim to revitalise accountability discourses in the face of growing civic fragmentation and democratic instability.