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Sustainability
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Sustainability Accounting in the Public Sector
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Sustainability Accounting in the Public Sector

A special issue of Sustainability (ISSN 2071-1050). This special issue belongs to the section "Economic and Business Aspects of Sustainability".

Deadline for manuscript submissions: closed (28 February 2022) | Viewed by 6007

Special Issue Editors

Prof. Dr. Aurelio Tommasetti

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Guest Editor
Department of Business Science - Management and Innovation Systems, University of Salerno, Italy
Prof. Dr. Riccardo Mussari

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Guest Editor
Department of Business and Law, University of Siena, Italy
Interests: public sector accounting, management control in public administrations, program evaluation, international public management, public governance, accounting ethics.
Dr. Gennaro Maione

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Guest Editor
Department of Business Science, Management and Innovation Systems, University of Salerno, 84084 Fisciano SA, Italy
Interests: public sector accounting; voluntary disclosure; social and environmental accountability; accounting ethics; integrated reporting
Special Issues, Collections and Topics in MDPI journals
Dr. Daniela Sorrentino

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Guest Editor
Department of Economic and Business Sciences, University of Pavia, Italy
Interests: public sector accounting, management control in public administrations, accountability in state-owned enterprises.

Special Issue Information

Dear Colleagues,

This Sustainability Special Issue covers the topic of sustainability accounting in the public sector. Public sector organizations are currently engaging a scenario featured by dynamic social, economic, political and technological changes, which require a critical analysis of the theoretical frameworks used to guide and explain the reform processes that public sector organizations have been experiencing in the last decades. Particularly, global contingencies such as climate change, pandemics, natural disasters, overproduction of waste, depletion of natural resources, poverty, and social inclusion have emphasized the need to make public sector organizations more resilient and to assess public sector performance beyond the perspective (albeit an indispensable one) of the production of services. A shift is increasingly promoted towards broader assessment logics, which focus on public programs and policies put in place by networks inhabited by public-private subjects. Consequently, the planning and control systems as well as the reporting methods of public sector organizations must adapt and be suitable for measuring, governing, and accounting for performance features that necessarily go beyond the mere financial and economic frames, but rather are concerned with social, environmental, and sustainability governance dimensions. This Special Issue welcomes contributions that by adopting either inductive or deductive approaches deal with the mechanisms, methods, and processes through which the sustainable performance of public sector organizations is recorded, analyzed, and reported. We welcome submissions targeting sustainability accounting in the public sector either from a theoretical or applied research perspective, covering both qualitative and quantitative methodologies.

Prof. Dr. Aurelio Tommasetti
Prof. Dr. Riccardo Mussari
Dr. Gennaro Maione
Dr. Daniela Sorrentino
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Sustainability is an international peer-reviewed open access semimonthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 2400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • Sustainability accounting
  • Public sector accounting
  • Sustainability planning
  • Sustainability reporting
  • Public sector performance

Published Papers (2 papers)

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Research

17 pages, 964 KiB  
Article
An Integrated Framework to Measure the Performance of Inter-Organizational Programme on Health Technology Assessment
by Milena Vainieri, Francesca Ferrè and Stefania Manetti
Sustainability 2021, 13(7), 3873; https://doi.org/10.3390/su13073873 - 31 Mar 2021
Cited by 4 | Viewed by 2205
Abstract
Combining insights from collaborative governance, performance management, and health technology assessment (HTA) literature, this study develops an integrated framework to systematically measure and monitor the performance of HTA network programmes. This framework is validated throughout an action research carried out in the Italian [...] Read more.
Combining insights from collaborative governance, performance management, and health technology assessment (HTA) literature, this study develops an integrated framework to systematically measure and monitor the performance of HTA network programmes. This framework is validated throughout an action research carried out in the Italian HTA network programme for medical devices. We found that when building up collaborative performance management systems, some elements such as the participation in the design and the use of context specific performance assessment framework, facilitate their acceptance by managers and policy makers especially in high professionalized and sector-specific organizations because it reflects their distinctive language and culture. The hybrid framework may help health authorities and policymakers to understand the HTA network, monitor its performance, and ensure network sustainability over time. Full article
(This article belongs to the Special Issue Sustainability Accounting in the Public Sector)
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18 pages, 1211 KiB  
Article
Harmonisation and Emergence Concerning the Performance Audit of the EU Member States’ Public Sector. Romania’s Case
by Cristina-Petrina Drăgușin (Trincu-Drăgușin), Ileana Cosmina Pitulice and Aurelia Ștefănescu
Sustainability 2021, 13(7), 3673; https://doi.org/10.3390/su13073673 - 25 Mar 2021
Cited by 4 | Viewed by 2489
Abstract
The complexity of the public sector generated by the mobilisation and use of significant financial resources, national cultural factors, the heterogeneity of the provision of public services, the numerous interested parties, the increasing demand for the quality of public services, the information asymmetry, [...] Read more.
The complexity of the public sector generated by the mobilisation and use of significant financial resources, national cultural factors, the heterogeneity of the provision of public services, the numerous interested parties, the increasing demand for the quality of public services, the information asymmetry, require an actor to provide credible assurance regarding the proper management of public financial resources. In this context, performance audits are the link between public sector entities and stakeholders. The research has two components: the first component analyzes the degree of harmonization of the regulations specific to the performance audit in Romania with the International Standards of Supreme Audit Institutions (ISSAI); the second component analyses the degree of transparency of performance audit information by the SAIs of the EU Member States, through their official websites. In this regard, we have resorted to an in-depth longitudinal study, content analysis and disclosure index. The research results highlighted that the Romanian SAI has adopted in its normative framework the foremost ISSAI provisions on performance audit and the harmonization degree has systematically improved correlative with the regulatory revisions. The degree of disclosure for performance audit-specific information by the EU member state SAIs is high. Full article
(This article belongs to the Special Issue Sustainability Accounting in the Public Sector)
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