Public sector consolidated financial statements: a structured literature review

Santis, Serena; Grossi, Giuseppe; Bisogno, Marco

doi:10.1108/jpbafm-02-2018-0017

Cited by 41 publications

(70 citation statements)

References 47 publications

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“…In combination with the role of happenstance, the complex inter-and intra-organisational dynamics described in this study have illuminated the manner in which the use of international accounting standards came to be re-legitimised. This finding is complementary to other studies in the parallel research arena examining the choice of accounting standards in the public sector (e.g., Christensen and Parker, 2010;Santis, Grossi and Bisogno, 2018).…”

Section: Discussionsupporting

confidence: 54%

The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (IPSAS)

Chow

Pontoppidan²

2019

JPBAFM

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Section: Discussionsupporting

confidence: 54%

The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (IPSAS)

Chow

Pontoppidan²

2019

JPBAFM

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“…Literature reviews include a research protocol for the retrieval and selection of original scientific articles and the evaluation of their quality, as well as their analysis and presentation (Garlatti et al, 2020;Santis et al, 2018). Reviews have been established as reliable and valid means of summarising prior research findings (Denyer and Tranfield 2009;Fink, 2019; Manes Hybridity and organisational performance Rossi et al, 2020).…”

Section: Methodology Of the Literature Reviewmentioning

confidence: 99%

“A little bit of everything?” Conceptualising performance measurement in hybrid public sector organisations through a literature review

Waele

Polzer

Witteloostuijn

et al. 2021

JPBAFM

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PurposeNumerous of today's public sector organisations (PSOs) can be characterised as hybrids. Hybridity is caused by different (at times conflicting) demands that stem from the institutional environment, which is likely to affect performance measurement in these organisations. This paper focuses on the relationship between hybridity and organisational performance, which has so far not been studied in detail.Design/methodology/approachBased on a literature review (final sample of 56 articles), the authors systematise performance dimensions alongside the pillars “economy”, “efficiency”, “effectiveness” and “(social) equity”. The article summarises results in a framework for measuring performance in hybrid PSOs. The authors outline strategies as to how public managers can tailor frameworks to the requirements and idiosyncrasies of organisations.FindingsSince hybrid PSOs combine logics from different administrative models (Weberian bureaucracy, market-capitalism and democracy), so need their organisational performance measurement systems. Potential synergies from and frictions between the different performance dimensions related to the four pillars are discussed.Originality/valueThis is the first literature review on performance dimensions and their application in hybrid PSOs. The distilled “hybrid performance measurement framework” can be scrutinised and further refined in future research.

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“…In this respect, this study focuses on the lack of systematization of extant literature on SA in the public sector, which does not enable understanding the way through which PV co-creation has been dealt with by scholars. Previous studies on accounting have resorted to the SLR methodology for reviewing and systematizing a young field of research, as a means to categorize extant knowledge and identify future research paths for enlarging the understanding of that phenomenon [48][49][50]. This study shares those goals, with specific regard to the field of SAR in the public sector, but it additionally attempts to detect the way through which the theme of PV co-creation has emerged in this respect.…”

Section: The Literature Review Protocolmentioning

confidence: 99%

Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-Creation?

et al. 2020

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The economic, social, and environmental contingencies of the last two decades have called into question the need for public sector organizations to align accounting practices with sustainable concerns. Sustainability refers to the ability of organizations to co-create economic value in the long run, involving all stakeholders, safeguarding the environment, and generating well-being for the community. While this topic attracts increasing interests from several perspectives, there is a lack of a comprehensive assessment of how academia is debating it. Therefore, this paper reviews the field of sustainability, accounting, and reporting (SAR) in the public sector in order to develop insights into how the literature is developing the theme of public value (PV) co-creation, offer a critique of the state-of-the-art to date, and outline future research opportunities. The study is based on a structured literature review (SLR) methodology that enables studying the corpus of scholarly literature, developing insights, critical reflections, and future research paths. The results highlight that, although the involvement of stakeholders appears as crucial for developing SAR practices in the public sector, scholars have not yet adopted a PV co-creation perspective to this phenomenon, since, at best, previous studies only focused on the stakeholders’ involvement, without considering other aspects such as synergistic integration of resources and alignment of purposes. Therefore, academics should rethink their research setting and implications to provide a significant contribution by conducting studies capable of leading future development of SA in the public sector.

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Public sector consolidated financial statements: a structured literature review

Cited by 41 publications

References 47 publications

The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (IPSAS)

The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (IPSAS)

“A little bit of everything?” Conceptualising performance measurement in hybrid public sector organisations through a literature review

Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-Creation?

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