true or false Public value accounting in democratic society is closely associated with the way in which people judge the performance of government. The rise of the administrative state and the ideal of separation of powers harmonize with each other. Public value accounting in democratic society is closely associated with the way in which people judge the performance of government. Moore (2014)'s idea of creating public value means that government should play a role as a neutral referee. According to Moore (2014), degrees of publicness is shaped by the method of public value accounting as well as the degree to which an individual considers society. Rittel & Webber (1973) may think that city planners can clearly define and describe the scope of public problems. Public Administration and Management is the field where you need to combine different ideas and capacity to solve difficult problems that are not simply solved by traditional governmental functions