This paper introduces the special issue on accounting and accountability for the digital transformation of public services. Papers in special issues offer different perspectives on how digital technologies affect performance management, considering the challenges and opportunities that arise when digital data are collected and translated into a set of measures, the complexity of relying on these digital data to enhance transparency and accountability, and the organizational implications of digital data when used to support public-sector decision makers in a variety of activities, such as auditing or benchmarking.

中文翻译：

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公共服务数字化转型的会计和问责制

本文介绍了公共服务数字化转型的会计和问责专刊。特刊中的论文就数字技术如何影响绩效管理提供了不同的观点，考虑了收集数字数据并将其转化为一系列措施时出现的挑战和机遇，依靠这些数字数据来提高透明度和问责制的复杂性，以及数字数据在用于支持公共部门决策者进行各种活动（如审计或基准测试）时对组织的影响。