Non-financial reporting formats in public sector organizations: a structured literature review

Francesca Manes-Rossi, Giuseppe Nicolò, Daniela Argento

Forskningsoutput: TidskriftsbidragArtikelPeer review

33 Citeringar (Scopus)
5 Nedladdningar (Pure)

Sammanfattning

Purpose – Research dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the aim of understanding how research is developing and identifying the gaps in need of further investigation.

Design/methodology/approach – A structured literature review was conducted by rigorously following the steps defined in previous studies. The structured nature of the literature review paves the way for a solid understanding and critical analysis of the state of the art of research on non-financial reporting formats in public sector organizations.

Findings – The critical analysis of the literature shows that most existing studies have focused on sustainability reporting in higher education institutions, local governments and state-owned enterprises, while remaining silent on the healthcare sector. Additional theoretical and empirical approaches should feed future research. Several areas deserve further investigations that might impactfully affect public sector organizations, standard setters, practitioners and scholars.

Originality/value – This paper offers a comprehensive review of the literature on different reporting formats that public sector organizations adopt to report various dimensions of their performance to both internal and external stakeholders. The structured literature review enables the identification of future directions for the literature in this field.

OriginalspråkEngelska
Sidor (från-till)639-669
Antal sidor30
TidskriftJournal of Public Budgeting, Accounting and Financial Management
Volym32
Utgåva4
DOI
StatusPublicerad - 2020

Nationell ämneskategori

  • Företagsekonomi (50202)

Fingeravtryck

Fördjupa i forskningsämnen för ”Non-financial reporting formats in public sector organizations: a structured literature review”. Tillsammans bildar de ett unikt fingeravtryck.

Citera det här