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

  • Francesca Manes-RossiEmail author
  • Rebecca Levy Orelli
Chapter
  • 42 Downloads
Part of the Public Sector Financial Management book series (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.

Keywords

Accountability Alternative reporting formats Integrated reporting Sustainability reporting Participatory budgeting 

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Copyright information

© The Author(s) 2020

Authors and Affiliations

  1. 1.Department of Economics, Management and InstitutionsUniversity of Naples Federico IINapoliItaly
  2. 2.Department of Management, Alma Mater StudiorumUniversity of BolognaBolognaItaly

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