New development: Governing NATO’s five per cent defence pledge—accounting, accountability, and the militarization of public spending

IMPACTThis article offers a critical and timely contribution to the public management and accounting literatures by examining the governance implications of NATO’s 5% defence spending pledge. It proposes a framework for Accountable Defence Governance (ADG), grounded in transparency, participation, and performance measurement. By conceptualizing defence spending as a contested domain of public value, the article provides scholars, public managers, and policy-makers with a theoretical and practical model to enhance fiscal integrity, democratic oversight, and strategic legitimacy. It challenges exceptionalist logics and promotes integration of defence spending within the broader realm of public financial management.