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The rise of Integra...
The rise of Integrated Reporting in the Public Sector : An analysis of transnational governance interactions
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Aggestam Pontoppidan, Caroline (författare)
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- Sonnerfeldt, Amanda (författare)
- Lund University,Lunds universitet,Redovisning och finans,Företagsekonomiska institutionen,Ekonomihögskolan,Accounting and Corporate Finance,Department of Business Administration,Lund University School of Economics and Management, LUSEM
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Manes Rossi, Francesca (redaktör/utgivare)
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visa fler...
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Levy Orelli, Rebecca (redaktör/utgivare)
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visa färre...
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(creator_code:org_t)
- 2020
- 2020
- Engelska 19 s.
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Ingår i: New Trends in Public Sector Reporting : Integrated Reporting and Beyond - Integrated Reporting and Beyond. - 9783030400552 - 9783030400569 ; , s. 15-34
- Relaterad länk:
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https://lup.lub.lu.s...
Abstract
Ämnesord
Stäng
- Integrated Reporting (IR) in the public sector has been put forward as a framework to help public sector entities address diverse accountability requirements while gaining a greater understanding of the ways in which they create value. This chapter has a strong focus on understanding the emergence of IR in the public sector through a multi-stakeholder approach and a governance perspective. The chapter analyses the roles and interactions of various actors included in relevant policy-making or the process of transferring IR to the public sector. In attending to how governance interactions embed IR in the public sector the chapter highlights the meaning of the term ‘public value’ and how this meaning is orchestrated in governance interactions.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Nyckelord
- Transnational governance
- Governance interactions
- multi-stakeholder approach
Publikations- och innehållstyp
- kap (ämneskategori)
- ref (ämneskategori)
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