文章基本信息

标题：Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-Creation?
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作者：Aurelio Tommasetti ; Riccardo Mussari ; Gennaro Maione 等
期刊名称：Sustainability
印刷版ISSN：2071-1050
出版年度：2020
卷号：12
期号：5
页码：1909
DOI：10.3390/su12051909
语种：English
出版社：MDPI, Open Access Journal
摘要：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#8217; 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.