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.

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

Andrea Garlatti
Primo
;
Silvia Iacuzzi
Secondo
;
Irina Dokalskaya
Penultimo
;
Elisabetta Pericolo
Ultimo
2024-01-01

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.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11390/1285965
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