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New Trends in Public Sector Reporting

Integrated Reporting and Beyond

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  • © 2020

Overview

Editors:
  1. Francesca Manes-Rossi

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

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  2. Rebecca Levy Orelli

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

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    You can also search for this editor in PubMed   Google Scholar

  • Examines new communication tools used by public sector organisations, as well as perceived benefits and other consequences
  • Discusses the use of new reporting tools by politicians to create a dialogue with citizens and other stakeholders and to promote public engagement
  • Highlights criticalities and implications stemming from the adoption of new reporting frameworks

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

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Table of contents (10 chapters)

  1. Front Matter

    Pages i-x
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  2. Contemporary Challenges in Public Sector Reporting

    • James Guthrie, Ann Martin-Sardesai
    Pages 1-14

  3. The Rise of Integrated Reporting in the Public Sector: An Analysis of Transnational Governance Interactions

    • Caroline Aggestam Pontoppidan, Amanda Sonnerfeldt
    Pages 15-34

  4. Assessing Universities’ Global Reporting Initiative G4 Sustainability Reports in Concurrence with Stakeholder Inclusiveness

    • Judith Frei, Melanie Lubinger, Dorothea Greiling
    Pages 35-56

  5. Public Sector Reporting: Lessons Learnt from Participatory Budgeting

    • Peter C. Lorson, Ellen Haustein
    Pages 57-79

  6. New Reporting Tools at the Central Government Level: Experiences in Light of a Budgeting and Accounting Reform in Austria

    • Iris Saliterer, Sanja Korac
    Pages 81-103

  7. No Longer Only Numbers: An Exploratory Analysis of the Visual Turn in Reporting of Public Sector Organisations

    • Pasquale Ruggiero
    Pages 105-127

  8. Are Romanian Higher Education Institutions Prepared for an Integrated Reporting? The Case of Babeş-Bolyai University

    • Adriana Tiron-Tudor, Gianluca Zanellato, Tudor Oprisor, Teodora Viorica Farcas
    Pages 129-152

  9. Determinants of Environmental, Social, and Governance Reporting of Rail Companies: Does State Ownership Matter?

    • İsmail Çağrı Özcan
    Pages 153-173

  10. Integrated Reporting in Municipally Owned Corporations: A Case Study in Italy

    • Spiridione Lucio Dicorato, Chiara Di Gerio, Gloria Fiorani, Giuseppe Paciullo
    Pages 175-194

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

    • Francesca Manes-Rossi, Rebecca Levy Orelli
    Pages 195-205

  12. Back Matter

    Pages 207-213
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Keywords

About this book

This book analyses the contribution of the new forms of reporting adopted by Public Sector Organisations in the provision of information on value creation processes to their various stakeholders. The contributors to this volume provide evidence of innovative accounting practices and reporting formats, drawing on case studies from across Europe. Together, they highlight the limitations and opportunities of these new forms of reporting that will require further study and exploration.

Editors and Affiliations

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

    Francesca Manes-Rossi

  • Department of Management Alma Mater Studiorum, University of Bologna, Bologna, Italy

    Rebecca Levy Orelli

About the editors

Francesca Manes Rossi is Associate Professor of Accounting at the University of Naples Federico II, Italy, where she teaches and conducts research on accounting and auditing both in the private and public sectors. She has published articles and book with international editors and coordinates research activities in public sector accounting


Rebecca Levy Orelli is Associate Professor of Accounting at the Alma Mater Studiorum, University of Bologna, Italy. Her research interests lie in the field of accounting in the European public sector, value creation and performance management and measurement. She has extensively published her work in international journals and books.

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