Contemporary challenges in public sector reporting

James Guthrie, Ann Martin-Sardesai

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

Public sector accounting scholarship has witnessed enormous developments over the last decades. One area of scholarship is public sector accountability and public service accounting and reporting. Accountability in the public sector is a different, complex, chameleon-like and multifaced concept, encompassing several dimensions. With multiple stakeholders, the public sector requires a broader set of accountability forms, which goes beyond the scope of financial aspects, to include political, public, managerial, bureaucratic, professional, and personal accountability. In contemporary times the public sector needs to consider accounting and reporting on global and critical issues like climate change, sustainability, modern-day slavery, social inequality, taxation avoidance, biodiversity and ecological accounts. This chapter provides an overview of several developments in the past decades and reviews seven reporting frameworks that have been used for public sector reporting.
Original languageEnglish
Title of host publicationNew trends in public sector reporting
Subtitle of host publicationintegrated reporting and beyond
EditorsFrancesca Manes-Rossi, Rebecca Levy Orelli
Place of PublicationNew York
PublisherSpringer, Springer Nature
Chapter1
Pages1-14
Number of pages14
ISBN (Electronic)9783030400569
ISBN (Print)9783030400552
DOIs
Publication statusPublished - 2020

Publication series

NamePublic Sector Financial Management
PublisherSpringer

Keywords

  • Public sector accountability
  • Financial reporting
  • Public sector reporting frameworks
  • Integrated reporting
  • Social and environmental reporting

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