Reputational risk and environmental performance auditing: A study in the Australian commonwealth public sector

Rika, Nacanieli J.; Jacobs, Kerry

doi:10.1111/faam.12189

Cited by 19 publications

(15 citation statements)

References 24 publications

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“…Of particular interest is the performance auditing conducted in these entities. There is already evidence to suggest that environmental performance audits are being conducted in the Australian public sector (Rika and Jacobs, 2019). Thus, there is a need for studies into sustainability performance audits (encompassing social and environmental issues) in various contexts.…”

Section: Future Research Directionsmentioning

confidence: 99%

Sustainability accounting, accountability and reporting in the public sector

Kaur

Lodhia

2019

MEDAR

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An overview and suggestions for future research Research overview and background The public sector is regarded as a steward for social and environmental issues. The primary objective of public sector organisations (PSOs) is to deliver public policy and promote social welfare (Ball and Grubnic, 2007). Their roles and responsibilities are more explicitly linked to the sustainability agenda than those of the corporate sector (Ball, 2002). The public sector has far greater responsibilities for promoting and supporting sustainable development in comparison to the private sector whose core goal is limited to maximizing shareholder value (Ball et al., 2014). The public sector is a significant employer and provider of services and consumer of resources; therefore, it has a significant impact on national and international progress towards sustainable development. Moreover, PSOs are facing increasing pressures to lead by example in managing and reporting sustainability issues (GRI, 2004, 2005; GRI FPA, 2012). Because of the critical impact PSOs have on the environment and society, it has become increasingly vital to explore their sustainability accounting, accountability and reporting practices as well as undertake research that engages with practitioners and policymakers in the public sector (Ball and Grubnic, 2007; Ball et al., 2014). Sustainability performance encompasses activities other than those financial measures used in the financial accounts such as natural resource conservation and emission levels, environmental activities and initiatives, aspects of employment, occupational health and safety, community relations, stakeholder involvement and the economic impact of the organisation (Hoque and Adams, 2008). Sustainability accounting enables the systematic identification and interlinking of the social, environmental and economic costs and benefits of organisational strategies and actions and embeds these considerations into organisational decision-making (Hopwood et al., 2005). Subsequently, sustainability reporting serves as "a vehicle to assess the economic, environmental and social impacts of the organisation's operations, products, and services, and its overall contribution to sustainable development" (GRI, 2004, p. 20). Existing literature indicates that the public sector has embraced sustainability accounting and reporting practices. The key research foci to date have addressed sustainability reporting practices (

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Section: Future Research Directionsmentioning

confidence: 99%

Sustainability accounting, accountability and reporting in the public sector

Kaur

Lodhia

2019

MEDAR

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“…Rika and Jacobs' () article examines how the perception of two high‐profile environmental performance audits from the Australian National Audit Office (ANAO) generated reputational risk to government. The article explains how the same underlying events can give rise to different accounts through different frames for understanding the information.…”

mentioning

confidence: 99%

Public sector audit in contemporary society: A short review and introduction

Johnsen

2019

Financ Acc Manag

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This article gives a short review of recent research on public sector audit, and then introduces six articles in a special issue on public sector audit in contemporary society. Many countries have developed their audit institutions and expanded the audit activities in particular since the 1980s. New public management and the theory of the ‘audit society’ explain much of this development well, also in some international organizations, but some countries have also experienced a contraction in the audit activities in the public sector. Moreover, literature on public sector audit outside the Anglo‐American and North European contexts, and especially from Africa, Asia and Latin‐America, is limited. There are big variations in how audit institutions are organized, in what they produce, in their relations to stakeholders and media, and in their impacts on organizations and society. Overall, auditors are little active in the fight against corruption, and the Napoleonic court system for organizing supreme audit institutions seems to be little effective. The audit institutions in the Anglo‐American and Nordic accountability regimes seem to be relatively effective, but the recent research show that auditors' independence and relevance are persistent challenging issues in public sector audit.

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“…In this situation, public sector managers may be receptive to the adoption of risk management as a neutral technology, which could operate as a kind of defensive shield against blame attribution by their opponents (Lapsley,2009). These observations resonate with a public preoccupation with technologies to mitigate reputational risk (Power, 2004;Rika and Jacobs, 2019).…”

Section: A Risk Management Solution To the Pandemic?mentioning

confidence: 70%

An uncertain, erratic story: the pandemic in the UK

Lapsley¹

2020

JAOC

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Purpose The purpose of this paper is to study the pandemic from the perspective of the UK health-care system and risk management. Design/methodology/approach This paper follows a storytelling perspective. The author reflects on his experiences through the lens of research on health care and risk management. Findings The impact of the pandemic has been so massive that it has challenged the capacity of the UKs National Health Service. The political influences at work have not always promoted best practice in risk management and indicate blame-avoidance strategies by politicians. Research limitations/implications A single country experience of COVID-19. Practical implications There are major issues of asset management, of delays in decision-making, of supply chain problems and the need to reform processes of handling of crisis management. Originality/value This is an individual account of experiences of the pandemic.

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Reputational risk and environmental performance auditing: A study in the Australian commonwealth public sector

Cited by 19 publications

References 24 publications

Sustainability accounting, accountability and reporting in the public sector

Sustainability accounting, accountability and reporting in the public sector

Public sector audit in contemporary society: A short review and introduction

An uncertain, erratic story: the pandemic in the UK

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