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2017 | OriginalPaper | Chapter

1. Setting the Context for Integrated Reporting in the Public Sector

Authors : Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli

Published in: Towards Integrated Reporting

Publisher: Springer International Publishing

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Abstract

The central aim of this chapter is to discuss why Integrated Reporting can represent a new frontier for public sector accounting studies. From this perspective, the chapter introduces the reader to the relationships between environmental and sustainability issues and public sector organizations. These points of view have been considered pivotal for an in depth understanding of the value creation process in the public domain. However, to properly understand how public value is created, the role of intangibles must also be considered. The above mentioned reasons pave the way for the adoption of integrated reporting not only as a communication tools but, above all, as a strategic tool which can open the opportunity to experiment with management change. The chapter ends by identifying the contents to be discussed in the following chapters.

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next chapter Accounting Change: Integrated Reporting Through the Lenses of Institutional Theory
Footnotes
1
In the chapter three the process that bring to the birth of a specific international framework addressing this new tool will be discussed.
 
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Metadata
Title
Setting the Context for Integrated Reporting in the Public Sector
Authors
Epameinondas Katsikas
Francesca Manes Rossi
Rebecca L. Orelli
Copyright Year
2017
Book
Towards Integrated Reporting

Print ISBN: 978-3-319-47234-8

Electronic ISBN: 978-3-319-47235-5

Copyright Year: 2017

DOI
https://doi.org/10.1007/978-3-319-47235-5_1