Tracing the future of reporting in the public sector: introducing integrated popular reporting

2015 ◽  
Vol 28 (6) ◽  
pp. 449-460 ◽  
Author(s):  
Sandra Cohen ◽  
Sotirios Karatzimas
Keyword(s):  
Public Sector ◽  
Design Methodology ◽  
Information Matrix ◽  
User Group ◽  
Integrated Reporting ◽  
Content Type ◽  
The Public ◽  
Adequate Information ◽  
The Future ◽  
User Groups

Purpose – The purpose of this paper is to debate the future form of reporting in the public sector by examining alternative forms of reporting, and more specifically the frameworks of integrated reporting and popular reporting. Moreover, the paper explores whether and how these reports could be related to each other in order for the needs of a pillar user group, that of the citizens, to be addressed. Design/methodology/approach – The authors analyze the frameworks of integrated reporting and popular reporting, and by combining their characteristics the authors propose a creative synthesis suitable for the public sector. Findings – The analysis leads to the conclusion that governmental entities need to take the next step on reporting in two parallel levels: the first would require the publication of information encountered in integrated reports containing various information elements that are not confronted to the traditional financial ones. The second would result in the provision of this information in a concise and easily comprehensive way. The merger of these two streams will give rise to the publication of “Integrated Popular Reports – IPR.” Originality/value – This move would result to useful and meaningful reporting with potential strategic advantages. The integrated reporting dimension of the reports combined to the popular reporting dimension would provide an adequate information matrix for citizens and other user groups (e.g. politicians, public executives), that are interested to understand the “whole picture” of public sector entities but at the same time they neither possess advanced accounting knowledge nor they are familiar with technical terminology.

scholarly journals The future of auditing research in the public sector

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
David C. Hay ◽  
Carolyn J. Cordery
Keyword(s):  
Public Sector ◽  
Design Methodology ◽  
Future Research ◽  
Content Type ◽  
Research Opportunities ◽  
The Public ◽  
What Works ◽  
The Future ◽  
Practical Implications

PurposeThe purpose of this paper is to review opportunities for future research about auditing in the public sector.Design/methodology/approachThe paper presents the viewpoints of two researchers, supported by research that is cited in the paper.FindingsPublic sector auditing research has grown considerably. The authors expect further growth. The authors debunk some myths about public sector auditing. The authors suggest areas where there are opportunities for research. In particular, researchers can examine a broader range of jurisdictions, investigate differences among countries and develop suggestions about what works best.Research limitations/implicationsThe paper presents the views of the authors.Practical implicationsThere are opportunities for further research across different jurisdictions.Originality/valueThe paper makes a contribution by outlining research opportunities.

Reimagining leadership – and its relationship with management – for the public sector

2016 ◽  
Vol 12 (2) ◽  
pp. 94-111
Author(s):  
Don Dunoon
Keyword(s):  
Public Sector ◽  
Design Methodology ◽  
Distinct Form ◽  
Dominant Form ◽  
Content Type ◽  
The Public ◽  
The Moment ◽  
Practical Implications

Purpose The purpose of this paper is to review and critique three conventional assumptions about leadership and put forward an alternative framing, with leadership presented as a distinct form of intervention in particular moments to management. The paper also presents a structure for supporting leadership action by individuals and groups as an alternate to management action, which is seen as the dominant form. Design/methodology/approach Reflects an elaboration and distillation of concepts developed by the author since an earlier paper on essentially the same topic, drawing on his 20-plus years’ experience as a leadership developer. Findings Although not an empirical account, the paper seeks to demonstrate how, when conventional but infrequently challenged assumptions about leadership are “peeled back”, a new way of understanding leadership, especially in connection with management, is revealed. Research limitations/implications Suggestions are offered as to how the concepts and tools presented here could be evaluated, including in comparison with established leadership frameworks. Practical implications Outlines three practices for supporting leadership action in public sector organisations. These practices are working from observation, attributing reasonableness (allowing that others are reasonable) and speaking with authenticity. Collectively, these are known as the OBREAU Tripod (with “OBREAU” comprised of the first two letters in each of the pivotal words, observation, reasonableness and authenticity). Originality/value Conceiving of leadership as a different form of in-the-moment action to management in a public sector context is a distinctive contribution to the literature.

Integrated reporting and change: evidence from public universities

2020 ◽  
Vol 32 (2) ◽  
pp. 291-310 ◽  
Author(s):  
Silvia Iacuzzi ◽  
Andrea Garlatti ◽  
Paolo Fedele ◽  
Alessandro Lombrano
Keyword(s):  
Public Sector ◽  
Analytical Framework ◽  
Integrated Reporting ◽  
Content Type ◽  
Creation Process ◽  
The Public ◽  
A Value ◽  
Service Logic ◽  
Key Aspects ◽  
The University

PurposeThis paper aims to set out the case for integrated reporting (IR) and its potential to lead to change in the public sector by examining it in practice and analyzing the challenges associated with its implementation.Design/methodology/approachThe paper investigates the role of IR in the public sector through the development of a theoretical framework applied to a case study focused on the University of Udine in Italy.FindingsIR can be considered more as an incremental than a groundbreaking transformation of existing arrangements and approaches. The analysis revealed that the vagueness, complexity and intrinsic discrepancy between the IR concept and its operationalization brought the University of Udine to challenge and debate the IR approach and ultimately, to reconceptualize and implement its own version that better fitted its strategic aims, its intended audience and its status as a public entity.Research limitations/implicationsThe application of the findings to other contexts should be further investigated, while the analytical framework should be applied to different settings and could be enriched to add knowledge and sharpen the paradigms of integrated thinking and value co-creation. Moreover, the interviews focused on people directly involved in the preparation of the integrated report, excluding other stakeholders. Further research could explore their perceptions of IR and focus on their understanding of the IR as well as the value co-creation process.Practical implicationsThe findings provide decision makers with insights about how IR can be promoted to enhance its impact on value co-creation. The key processes to be considered for a public organization are integrated thinking and value co-creation, while the key aspects to be investigated in an integrated report for the public sector are materiality and stakeholder engagement. Yet, the IR framework is missing indications on how to account for stakeholders' inputs, outputs and outcomes in a value co-creation process, which is fundamental in a public service logic.Originality/valueThe results shed further light on two fundamental phenomena in the public sector, namely, integrated thinking and value co-creation. The paper also answers the call for more empirical research on IR's rhetoric and practice and on its concrete role in the value creation process.

Does institutional theory explain integrated reporting adoption of Fortune 500 companies?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Merve Kılıç ◽  
Ali Uyar ◽  
Cemil Kuzey ◽  
Abdullah S. Karaman
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Institutional Theory ◽  
Institutional Environment ◽  
Fortune 500 ◽  
Business Environment ◽  
Integrated Reporting ◽  
Content Type ◽  
The Public ◽  
Fortune 500 Companies

PurposeThe objective of this study is to investigate whether the institutional environment is associated with the adoption of integrated reporting.Design/methodology/approachThe sample of the study is based on the firms included in the list of Fortune Global 500. The logistic regression analysis was run to test the proposed hypotheses.FindingsThe findings indicated that the code-law orientation and strength of the institutional quality are significantly associated (i.e. positively and negatively, respectively) with the integrated reporting of Fortune 500 companies. Firms are motivated for more transparency in stakeholder-oriented and weakly regulated contexts. Thus, stakeholder pressure is more influential than shareholder interest in motivating or forcing firms to issue integrated reports. Besides, there appears to be a trade-off between the public sector and the private sector in terms of ensuring an accountable and transparent business environment. If the public sector does not undertake its role in ensuring a transparent business environment, the private sector fills the gap. The results are robust to alternative sampling and methodologies.Research limitations/implicationsThis study implied that the stakeholder orientation of countries fosters the transparency and accountability of firms. Corporate behavior is impacted by the institutional strength or weakness of nations. The institutional theory provides an appropriate ground to understand drivers of corporate reporting practices of firms beyond firm-level characteristics.Practical implicationsThe adoption of integrated reporting framework by Fortune 500 companies can be leveraged to alleviate concerns about their social and environmental impacts. Policy-makers in the countries which have a weak institutional environment force or encourage their firms to increasingly meet the transparency and accountability demands of society.Social implicationsThe research findings might play an encouraging role in that various stakeholders (i.e. customers, public, civil organizations and press) should undertake active roles and responsibilities to encourage firms to behave in socially and environmentally responsible ways.Originality/valueThis study adds to the literature by examining the influence of the institutional environment on the adoption of integrated reporting, using recent international data, and focusing on the largest companies according to the Fortune's annual Global 500 list. This study is one of the first to examine the association between a set of governance characteristics (i.e. board size, board independence and board diversity) and integrated reporting adoption.

Getting innovations out of interactions in the public procurement context

2020 ◽  
Vol 35 (12) ◽  
pp. 2051-2065 ◽  
Author(s):  
Lisa Melander ◽  
Ala Pazirandeh Arvidsson
Keyword(s):  
Public Sector ◽  
Business Model ◽  
Design Methodology ◽  
Public Procurement ◽  
Business Model Innovation ◽  
Structured Interviews ◽  
Demand And Supply ◽  
Content Type ◽  
The Public ◽  
Product Service

Purpose The purpose of this paper is to discuss how a seller can use interactions to respond to public procurement needs for innovation when the buying side is restricted by public procurement regulations. Design/methodology/approach The authors collected data using qualitative semi-structured interviews of different empirical examples, in which private–public interactions of four different high-technological products are studied. Two products belong to the defence industry and two to the civil industry. Findings The findings point to three types of innovations in public procurement: product, service and business model. The empirical examples further indicate, as suggested in previous studies, that innovation is hindered by regulations that limit interaction between suppliers and the public. In addition, the empirical examples indicate that firms mobilize actors in their network when the buyer is restricted in regard to interaction. The findings also add to the IMP literature by comparing interactions in the three types of innovations in the public procurement context. Originality/value Public procurement is an area where innovations are lagging behind, compared with private procurement. Research points to limited interaction between actors as an obstacle to innovation in public sector collaborations. This paper extends the literature on how organizations interact in the setting of public procurement. The authors identify demand and supply triggers for three types of innovations: product, service and business model innovation.

scholarly journals The purposes, promises and compromises of extinction accounting in the UK public sector

2018 ◽  
Vol 31 (3) ◽  
pp. 875-899 ◽  
Author(s):  
Kenneth Weir
Keyword(s):  
Public Sector ◽  
Design Methodology ◽  
Environmental Accounting ◽  
Species Loss ◽  
Content Type ◽  
The Public ◽  
Corporate Context ◽  
Trade Offs ◽  
Ecological Criteria ◽  
The Uk

Purpose The purpose of this paper is to explore the state of extinction accounting, and the motivations for its use in the UK public sector. Prior studies are mostly concerned with corporate attempts to account for species, despite studies in related areas calling for examinations of the public sector context. Design/methodology/approach The paper analyses the use of extinction accounting in three separate case organisations, conducting a total of 21 interviews across the three cases. Interviews were conducted with a range of organisational participants each having experience with extinction accounting. Findings Interviews reveal a number of common uses and applications of extinction accounting across the three councils. Practices are used to generate reports on species loss and recovery within each region, and to facilitate planning for species protection and recovery. However, in attempting to use this information, key trade-offs emerge between satisfying economic and ecological criteria, and even trade-offs are created regarding development of protection schemes. This leads to a subversion of extinction accounting. Research limitations/implications Commensurate with prior studies in the corporate context, the study finds the presence of an economic logic impinging upon ecological decision making, suggesting that practices of extinction accounting may be affected by the same acknowledged economic motivations that reside in corporate attempts to account for nature. Originality/value The paper makes an important contribution by evaluating the public sector context of extinction accounting, which is lacking in existing research. The findings relating to the public sector use of species and extinction information also provide a useful context to understand how relatively new social and environmental accounting practices are deployed in organisations, as well as some indication of their effectiveness and limitations.

Digital collection development for unique users: a veterinary medicine library’s approach

2014 ◽  
Vol 42 (4) ◽  
pp. 171-175 ◽  
Author(s):  
Derek Hunter Marshall
Keyword(s):  
Veterinary Medicine ◽  
Design Methodology ◽  
Collection Development ◽  
User Group ◽  
Electronic Books ◽  
Online Content ◽  
Content Type ◽  
Digital Collection ◽  
Medical Libraries ◽  
User Groups

Purpose – The purpose of this paper is to present analysis of collection development in a specialized collection given the demand for electronic or online content. Design/methodology/approach – A review of research in digital collection development was conducted with particular emphasis on veterinary medicine or medical libraries. This article provides a critique of research on digital collection development as it pertains to a specialized collection from the perspective of a veterinary medicine librarian. Findings – As collection development tends toward a preference for electronic formats, many advantages for specialized user groups arise from purchasing electronic books. Originality/value – As there are many specialized library types, collection development differs according to user groups. As a veterinary medicine librarian, the author presents a profile of collection development for a specialized user group.

Remodelling public sector knowledge management system using key knowledge management processes

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Maoka Andries Dikotla
Keyword(s):  
Knowledge Management ◽  
Public Sector ◽  
Management System ◽  
Design Methodology ◽  
Qualitative Approach ◽  
Knowledge Management System ◽  
Content Type ◽  
The Public ◽  
Know How ◽  
Management Processes

Purpose The purpose of this paper is to recommend a framework for remodelling a public sector knowledge management system (KMS) using key knowledge management (KM) processes. The rationale is to provide insight and guidelines to organisations that struggle with KM. Design/methodology/approach This desktop study adopted the qualitative approach and literature to support the understanding regarding the remodelling of the public sector KMS using key KM processes. Findings The study found that if KM processes are not considered, the prospect of KM is limited. The best way to manage public sector knowledge is following KM processes using information technology. Without proper KM, organisations may not know how knowledge is generated, codified, stored, shared and used in an organisation. Originality/value The paper provides a framework to guide public sector organisations in the implementation of electronic KM. Thus, proposing a new way of managing knowledge by using the electronic KM processes in the public sector organisations. The study will also benefit other organisations implementing KM programmes.

Security of classified information: one standard or many?

2017 ◽  
Vol 13 (1) ◽  
pp. 9-12 ◽  
Author(s):  
John Michael Weaver
Keyword(s):  
Public Sector ◽  
Design Methodology ◽  
Department Heads ◽  
Government Employee ◽  
Content Type ◽  
The Public ◽  
The Subject ◽  
Single Standard ◽  
Political Appointee ◽  
Practical Implications

Purpose There should be one standard for those with access to classified data. Leadership by example should be required by all managers, supervisors and department heads. The paper aims to discuss this issue. Design/methodology/approach This paper is a viewpoint and does not have a methodology. Findings Leaders who work in the public sector have an inherent responsibility to earn and maintain the trust of the public for whom they serve. Regardless of whether one is a career government employee, a politician or a political appointee, all who have access to classified material should respect the necessity of safeguards to keep one’s nation’s secrets – secret. Research limitations/implications If leaders fail to set the example, then nations risk further breaches of their classified information. Practical implications This viewpoint applies to anyone who works in an environment dealing with classified material. Social implications This viewpoint serves to educate the public on maintaining a single standard for those who handle classified material. Originality/value The author has yet to see much covered in peer-reviewed publications on this topic and believe that the subject is particularly relevant at this time.

Contextualising the antecedents of organisational innovativeness

2017 ◽  
Vol 33 (2) ◽  
pp. 178-194 ◽  
Author(s):  
Thomas Ahrens ◽  
Aishah A.K. Al-Sereidi ◽  
Halimah F. Al-Shaebi ◽  
Asra H. Rahmdel
Keyword(s):  
Qualitative Research ◽  
Public Sector ◽  
Research Methodology ◽  
Quantitative Research ◽  
Design Methodology ◽  
Structured Interviews ◽  
Content Type ◽  
The Public ◽  
Organisational Capabilities ◽  
Practical Implications

Purpose The purpose of this paper is to explore the specific meanings underlying the general antecedents of organisational innovativeness (OI) in one specific public sector context, to fill empirically the categories employed in prior quantitative research and to understand better some of the opportunities for strengthening facilitators of OI and overcoming barriers to OI that present themselves in particular contexts. Design/methodology/approach This research is based on a field study. It uses 29 semi-structured interviews with the members of UAE government and semi-government organisations. The research methodology is qualitative: it seeks to elucidate the meanings that structure the respondents’ understandings of innovation at work. Findings Across the UAE public sector there are great differences in organisational members’ interest in, and readiness to engage with, OI. Members of the public sector tended to conceptualise OI as a set of individual efforts and relationships in which the trust with superiors played a key role, as did the availability of individual rewards. For some respondents communication served as an umbrella term to denote organisational characteristics that would enable individuals to join efforts to make the public sector more innovative. Overall, the great variations in respondents’ ability to articulate and conceptualise the antecedents of OI suggests that organisational capabilities to support OI need strengthening. Research limitations/implications The paper’s insights are based on the study of the public sector of only one country and may be difficult to generalise to other countries. Practical implications The paper suggests ways in which Emirati public sector organisations can strengthen the facilitators of OI and overcome the obstacles presented by the barriers to OI in order to help public sector leaders and employees make innovation a routine element of their day-to-day work. Originality/value The paper presents a first attempt at using qualitative research to deepen our understanding of the antecedents of organisational innovativeness in the public sector.

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