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Purpose

This essay sets out to introduce the special issue.

Design/methodology/approach

The essay discusses a variety of approaches to exploring the relationship between accounting and the public interest, and briefly reviews the contribution of the articles in the issue.

Findings

Not applicable.

Originality/value

The essay argues that accounting research can be opened up by problematizing the notion of the public interest, and by considering not only how accounting constitutes the public interest, but how various public interests constitute accounting.

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