New development: Alternative reporting formats: a panacea for accountability dilemmas?

Francesca Manes Rossi

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Public Policy and Administration Research Administrative Law and Governance E-Government and Public Services

Abstract

The need for accountability has given rise to new formats of reporting for public sector organizations. This article discusses the relative strengths and weaknesses of the main formats and concludes with a proposal for the adoption of an ‘Integrated Popular Report’ (IPR) to connect public sector organizations with ordinary people and encourage democratic participation in decision-making.

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References

2006The Oxford handbook of public management 2014Integrated reporting: On the need for broadening out and opening up 2008GRI Sustainability Reporting by Australian Public Sector Organizations 2013A template for integrated reporting 2009Delivering Public Services: Time for a new theory?2017Integrated reporting and integrated thinking in Italian public sector organisations 2004Is the Annual Report an Accountability Medium? An Empirical Investigation into Italian Local Governments

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2020Non-financial reporting formats in public sector organizations: a structured literature review 2022The future of public sector accounting research. A polyphonic debate 2019Non-financial reporting in the public sector: alternatives, trends and opportunities 2021Financial reporting transparency, citizens' understanding, and public participation: A survey experiment study 2020Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability 2020Integrated thinking in the integrated reports of public sector companies. Evidence and contextual factors

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