Skip to main content
SpringerLink
Log in

Reflections on New Trends in Public Sector Reporting: Integrated Reporting and Beyond

  • Chapter
  • First Online:
New Trends in Public Sector Reporting

Part of the book series: Public Sector Financial Management ((PUSEFIMA))

Abstract

The borders of public sector accountability have been reshaped by the increased engagement of stakeholders in the decision-making processes of public sector organisations. This chapter theoretically and empirically explores recent trends in public sector reporting, including integrated reporting, sustainability reporting, participatory budgeting and alternative reporting formats introduced to facilitate decision making and evaluation by politicians and managers. The aim is to identify future scenarios for researchers and standard-setters in the long journey towards effective public sector accountability.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Log in via an institution
Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 129.00
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 169.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book
USD 169.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

References

  • Ball, A., & Grubnic, S. (2007). Sustainability Accounting and Accountability in the Public Sector. In J. Unerman, J. Bebbington, & B. O’Dwyer (Eds.), Sustainability Accounting and Accountability. London: Routledge.

    Google Scholar 

  • Barthes, R. (1977). Image, Music, Text. Glasgow: Fontana Press.

    Google Scholar 

  • Beckett, J., & King, C. S. (2002). The Challenge to Improve Citizen Participation in Public Budgeting: A Discussion. Journal of Public Budgeting, Accounting & Financial Management, 14(3), 463–485.

    Article  Google Scholar 

  • Biondi, L., & Bracci, E. (2018). Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective. Sustainability, 10(9), 3112.

    Article  Google Scholar 

  • Bovens, M., Schillemans, T., & Goodin, R. E. (2014). Public Accountability. In M. Bovens, R. E. Goodin, & T. Schillemans (Eds.), The Oxford Handbook of Public Accountability (pp. 1–20). Oxford: Oxford University Press.

    Google Scholar 

  • Brusca, I. (1997). The Usefulness of Financial Reporting in Spanish Local Governments. Financial Accountability and Management, 13(1), 17–34.

    Article  Google Scholar 

  • Brusca, I., Caperchione, E., Cohen, S., & Manes-Rossi, F. (Eds.). (2016). Public Sector Accounting and Auditing in Europe: The Challenge of Harmonization. UK: Palgrave Macmillan.

    Google Scholar 

  • Brusca, I., Labrador, M., & Larran, M. (2018). The Challenge of Sustainability and Integrated Reporting at Universities: A Case Study. Journal of Cleaner Production, 188, 347–354.

    Article  Google Scholar 

  • Carruthers, M. (2008). The Art of Memory. A Study of Memory in Medieval Culture (2nd ed.). Cambridge, UK: Cambridge University Press.

    Google Scholar 

  • Cohen, S., & Karatzimas, S. (2015). Tracing the Future of Reporting in the Public Sector: Introducing Integrated Popular Reporting. International Journal of Public Sector Management, 28(6), 449–460.

    Article  Google Scholar 

  • Davison, J. (2008). Rhetoric, Repetition, Reporting and the “dot.com” Era: Words, Pictures, Intangibles. Accounting, Auditing and Accountability Journal, 21(6), 791.

    Article  Google Scholar 

  • De Villiers, C., Unerman, J., & Rinaldi, L. (2014). Integrated Reporting: Insights, Gaps and an Agenda for Future Research. Accounting, Auditing & Accountability Journal, 27(7), 1042–1067.

    Article  Google Scholar 

  • Eberlein, B., Abbott, K. W., Black, J., Meidinger, E., & Wood, S. (2013). Transnational Business Governance Interactions: Conceptualization and Framework for Analysis. Regulation & Governance, 8(1), 1–22.

    Google Scholar 

  • Guthrie, J., & Farneti, F. (2008). GRI Sustainability Reporting by Australian Public Sector Organizations. Public Money & Management, 28(6), 361–366.

    Article  Google Scholar 

  • Guthrie, J., & Martin-Sardesai, A. (2020). Contemporary Challenges in the Public Sector and Services Reporting, Integrated Reporting and Beyond. In F. Manes-Rossi & R. L. Orelli (Eds.), Reflections on New Trends in Public Sector Reporting: Integrated Reporting and Beyond. Palgrave.

    Google Scholar 

  • Guthrie, J., Manes-Rossi, F., & Orelli, R. L. (2017). Integrated Reporting and Integrated Thinking in Italian Public Sector Organisations. Meditari Accountancy Research, 25(4), 553–573.

    Article  Google Scholar 

  • Guthrie, J., Domingues, A. R., Manes-Rossi, F., & Orelli, R. L. (2020). Integrated Reporting and Sustainable Development Goals in Universities. In C. de Villiers (Ed.), Handbook of Integrated Reporting. London: Routledge.

    Google Scholar 

  • IIRC. (2013). The International Integrated Reporting Framework. London, UK: IIRC.

    Google Scholar 

  • Katsikas, E., Manes-Rossi, F., & Orelli, R. L. (2017). Towards Integrated Reporting: Accounting Change in the Public Sector. Cham: Springer.

    Google Scholar 

  • KPMG. (2012). Integrated Reporting Issue 2: Performance Insight through Better Business Reporting. UK: KPMG.

    Google Scholar 

  • La Torre, M., Bernardi, C., Guthrie, J., & Dumay, J. (2019). Integrated Reporting and Integrating Thinking: Practical Challenges. In S. Arvidsson (Ed.), Challenges in Managing Sustainable Business. Cham: Palgrave Macmillan.

    Google Scholar 

  • Manes-Rossi, F. (2018). Is Integrated Reporting a New Challenge for Public Sector Entities? African Journal of Business Management, 12(7), 172–187.

    Article  Google Scholar 

  • Manes-Rossi, F. (2019). New Development: Alternative Reporting Formats: A Panacea for Accountability Dilemmas? Public Money and Management, 39(7), 528–531.

    Article  Google Scholar 

  • Montecalvo, M., Farneti, F., & De Villiers, C. (2018). The Potential of Integrated Reporting to Enhance Sustainability Reporting in the Public Sector. Public Money and Management, 38(5), 365–374.

    Article  Google Scholar 

  • Page, S. (2006). The Web of Managerial Accountability: The Impact of Reinventing Government. Administration & Society, 38(2), 166–197.

    Article  Google Scholar 

  • Pollitt, C. (2003). The Essential Public Manager. Maidenhead: Open University Press/McGraw-Hill.

    Google Scholar 

  • Quattrone, P. (2009). Books to Be Practiced: Memory, the Power of the Visual, and the Success of Accounting. Accounting, Organizations and Society, 34(1), 85.

    Article  Google Scholar 

  • Ramirez, Y., Tejada, A., & Manzaneque, M. (2016). The Value of Disclosing Intellectual Capital in Spanish Universities: A New Challenge of Our Days. Journal of Organizational Change Management, 29(2), 176–198.

    Article  Google Scholar 

  • Schillemans, T. (2016). Calibrating Public Sector Accountability: Translating Experimental Findings to Public Sector Accountability. Public Management Review, 18(9), 1400–1420.

    Article  Google Scholar 

  • Sicilia, M., Guarini, E., Sancino, A., Andreani, M., & Ruffini, R. (2016). Public Services Management and Co-Production in Multi-Level Governance Settings. International Review of Administrative Sciences, 82(1), 8–27.

    Article  Google Scholar 

  • Veltri, S., & Silvestri, A. (2015). The Free State University Integrated Reporting: A Critical Consideration. Journal of Intellectual Capital, 16(2), 443–462.

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Department of Economics, Management and Institutions, University of Naples Federico II, Napoli, Italy

    Francesca Manes-Rossi

  2. Department of Management, Alma Mater Studiorum, University of Bologna, Bologna, Italy

    Rebecca Levy Orelli

Authors
  1. Francesca Manes-Rossi
    View author publications

    You can also search for this author in PubMed Google Scholar

  2. Rebecca Levy Orelli
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Francesca Manes-Rossi .

Editor information

Editors and Affiliations

  1. Department of Economics Management and Institutions, University of Naples Federico II, Napoli, Italy

    Francesca Manes-Rossi

  2. Department of Management Alma Mater Studiorum, University of Bologna, Bologna, Italy

    Rebecca Levy Orelli

Rights and permissions

Reprints and permissions

Copyright information

© 2020 The Author(s)

About this chapter

Check for updates. Verify currency and authenticity via CrossMark

Cite this chapter

Manes-Rossi, F., Orelli, R.L. (2020). Reflections on New Trends in Public Sector Reporting: Integrated Reporting and Beyond. In: Manes-Rossi, F., Levy Orelli, R. (eds) New Trends in Public Sector Reporting. Public Sector Financial Management. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-40056-9_10

Download citation

Publish with us

Policies and ethics

Search

Navigation