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Disclosure Quality Measurement in the Public Sector: A Structured Literature Review

Author

Listed:
  • Marco Bisogno
  • Francesca Citro
  • Serena Santis
  • Aurelio Tommasetti

Abstract

The study investigates previous research concerning disclosure quality measurement in the public sector context. The principal motivation for undertaking this analysis is the growing body of literature that has examined this issue from different perspectives in light of the increasing attention paid by academics and practitioners to the transparency and accountability of public sector entities. The study adopts a structured research methodology, aiming to offer a critical overview of the state of the art, highlighting the main issues investigated by scholars and the areas of research which are under-investigated, unveiling emerging gaps. In so doing, this study outlines a future research agenda.

Suggested Citation

  • Marco Bisogno & Francesca Citro & Serena Santis & Aurelio Tommasetti, 2017. "Disclosure Quality Measurement in the Public Sector: A Structured Literature Review," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(12), pages 119-119, November.
    • Handle: RePEc:ibn:ijbmjn:v:12:y:2017:i:12:p:119
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    References listed on IDEAS

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    1. Guthrie, James & Ricceri, Federica & Dumay, John, 2012. "Reflections and projections: A decade of Intellectual Capital Accounting Research," The British Accounting Review, Elsevier, vol. 44(2), pages 68-82.
    2. Maurizio Massaro & John Dumay & James Guthrie, 2016. "On the shoulders of giants: undertaking a structured literature review in accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(5), pages 767-801, June.
    3. John Dumay & Cristiana Bernardi & James Guthrie & Paola Demartini, 2016. "Integrated reporting: A structured literature review," Accounting Forum, Taylor & Francis Journals, vol. 40(3), pages 166-185, September.
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    Cited by:

    1. Rasa Kanapickiene & Greta Keliuotyte-Staniuleniene, 2019. "Disclosure of Non-Current Tangible Assets Information in Local Government Financial Statements: The Case of Lithuania," Economies, MDPI, vol. 7(4), pages 1-25, December.

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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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