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Integrated reporting and its pluralistic perspective: promoting public value and accountability in public sector accounting?

Andrea Garlatti
•
Silvia Iacuzzi
•
Irina Dokalskaya
•
Elisabetta Pericolo
2024
  • journal article

Periodico
PUBLIC MONEY & MANAGEMENT
Abstract
This article explores the potential for integrating reporting (IR) to foster public value and accountability through its pluralistic approach. Evidence from the IR framework, the relevant public sector accounting literature, and the experience of one local government which recently embraced IR confirm that such accounting practice can help promote public value and accountability through its integrated thinking and stakeholder engagement. Yet, while this is a promising avenue, there are still several limitations and obstacles to be dealt with.
DOI
10.1080/09540962.2024.2398769
Archivio
https://hdl.handle.net/11390/1285965
info:eu-repo/semantics/altIdentifier/scopus/2-s2.0-85203551018
https://www.tandfonline.com/doi/full/10.1080/09540962.2024.2398769
https://ricerca.unityfvg.it/handle/11390/1285965
Diritti
closed access
license:non pubblico
license uri:iris.2.pri01
Soggetti
  • Accountability, accou...

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