TY - CHAP
T1 - Contemporary challenges in public sector reporting
AU - Guthrie, James
AU - Martin-Sardesai, Ann
PY - 2020
Y1 - 2020
N2 - 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.
AB - 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.
KW - Public sector accountability
KW - Financial reporting
KW - Public sector reporting frameworks
KW - Integrated reporting
KW - Social and environmental reporting
U2 - 10.1007/978-3-030-40056-9_1
DO - 10.1007/978-3-030-40056-9_1
M3 - Chapter
SN - 9783030400552
T3 - Public Sector Financial Management
SP - 1
EP - 14
BT - New trends in public sector reporting
A2 - Manes-Rossi, Francesca
A2 - Orelli, Rebecca Levy
PB - Springer, Springer Nature
CY - New York
ER -