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

Author

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  • Francesca Manes-Rossi
  • Giuseppe Nicolò
  • Daniela Argento

Abstract

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.

Suggested Citation

  • Francesca Manes-Rossi & Giuseppe Nicolò & Daniela Argento, 2020. "Non-financial reporting formats in public sector organizations: a structured literature review," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 32(4), pages 639-669, July.
    • Handle: RePEc:eme:jpbafm:jpbafm-03-2020-0037
    DOI: 10.1108/JPBAFM-03-2020-0037
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    Citations

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    Cited by:

    1. Santos Márcia R. C. & Laureano Raul M. S., 2023. "Unveiling management trends in the public sector: A literature review and research agenda," Central European Journal of Public Policy, Sciendo, vol. 17(2), pages 63-81, December.
    2. Martina Dragija Kostic & Josip Cicak & Matko Ljubic, 2022. "Non-Financial Reporting And Elements Of Performance - Analysis Of State Owned Enterprises In Croatia, Slovenia And Hungary," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 31(2), pages 397-420, december.
    3. Adeyemi Adebayo & Barry Ackers, 2024. "Managing Trade‐Offs Between Environmental, Social, Governance and Financial Sustainability in State‐Owned Enterprises: Insights from an Emerging Market," Australian Accounting Review, CPA Australia, vol. 34(1), pages 55-73, March.
    4. Michela Magliacani, 2023. "How the sustainable development goals challenge public management. Action research on the cultural heritage of an Italian smart city," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 987-1015, September.
    5. Luigi Rombi, 2024. "Handbook of accounting, accountability and governance edited by Garry D. Carnegie and Christopher J. Napier," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(3), pages 943-955, September.
    6. Elisa Bonollo & Costanza Di Fabio & Lorenzo Leto & Paola Ramassa, 2024. "La rendicontazione economico-finanziaria degli Uffici giudiziari: un?analisi esplorativa," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(2), pages 115-139.
    7. Stefano Marasca & Alessia D'Andrea & Eva Cerioni, 2024. "Disclosing the Health Value through Integrated Report: An Explorative Research," International Journal of Business and Management, Canadian Center of Science and Education, vol. 19(1), pages 128-128, February.
    8. Bauer, Philumena & Traxler, Albert Anton & Greiling, Dorothea, 2023. "Management control by municipal utilities for value creation to achieve the sustainable development goals," Utilities Policy, Elsevier, vol. 84(C).

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