Transforming the public sector: 1998–2018

I Lapsley, P Miller - Accounting, Auditing & Accountability Journal, 2019 - emerald.com
Purpose The purpose of this paper is to provide an evaluation of public sector research in
the 1998–2018 period. Design/methodology/approach The paper uses the extant literature …

Seeking legitimacy: Social reporting in the healthcare sector

P Monfardini, AD Barretta, P Ruggiero - Accounting Forum, 2013 - Elsevier
This study aims to contribute to the legitimacy theory by evaluating the legitimizing capacity
of a social reporting practice performed by a healthcare trust. The study is based on an in …

Role of internal audit in Australian local government governance: a step in the right direction

R Pilcher - Financial Accountability & Management, 2014 - Wiley Online Library
While the functions of local government are many and varied, the primary role is to provide
effective performance which arguably will coincide with good governance for its municipality …

Stakeholder engagement in public sector agencies: Ascending the rungs of the accountability ladder

D Rixon - International Journal of Public Administration, 2010 - Taylor & Francis
In the current era of public demand for increased accountability from government,
stakeholders expect their government and its agencies to consult constituents and provide …

Patient, productivity, and quality representation in healthcare non-financial disclosure

M Malmmose, M Skjøtt Linneberg - Accounting, Auditing & …, 2024 - emerald.com
Purpose The objective of this study is to examine developments in the discursive practice of
non-financial reporting in the public healthcare sector. In doing so, the authors investigate …

Akuntabilitas Non Govermental Organization

A Fikri - Jurnal Ilmiah Akuntansi dan Humanika, 2013 - ejournal.undiksha.ac.id
Studi ini menjelaskan akuntabilitas non governmental organization (NGO). Penelitian
dilakukan karena banyaknya kritik yang menyoroti akuntabilitas NGO kepada publik. Studi …

Disclosing the Health Value through Integrated Report: An Explorative Research

S Marasca, A D'Andrea, E Cerioni - International Journal of Business …, 2024 - iris.univpm.it
This study aims to investigated if the integrated report, according to the IIRC (International
Integrated Reporting Council) Framework, has the potential to disclose health information …

Public dialogue toward social policy: a methodology for accounting research

KAV Peursem - Accounting and the Public Interest, 2005 - publications.aaahq.org
Inspired by Habermas' theory of communicative action and interpretations of his work on
“ideal speech,” this study offers a research methodology for developing philosophically …

Disclosures in Local Healthcare Organizations' Social Reports: What? and Why? An Empirical Analysis of the Italian National Healthcare System

E Bonollo - Financial reporting: bilancio, controlli e comunicazione …, 2015 - torrossa.com
In recent years, public administration reform and the increase in information requests from
citizens has drawn attention to the issue of reporting information (other than 'financial'). Local …

Social reporting in a health care organization: A case study of a regional Italian hospital

S Marasca, L Montanini, A Manelli, A D'Andrea… - Sustainability and social …, 2018 - Springer
Abstract The Italian Health System (herein abbreviated as IHS) is principally financed by
public funds; the individual health units present difficulties in defining and measuring health …