This book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation of public value over time. To be successfully introduced, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and the unique relationship between the public sector and the environment, redefine the accounting process of change to deliver an integrated report. The authors provide a fresh look at integrated reporting on the basis of the accounting change processes that drive it, helping academics and practitioners to gain a deeper understanding of the challenges and benefits in terms of public value creation.

Autorentext

Epameinondas Katsikas is a lecturer in management accounting at Kent University Business School, and adjunct lecturer at Bologna University. His research interests lie in the field of public sector management and performance measurement, management accounting practices, innovations and their implementation, the effect of change in management accounting systems. He has published his work in international peer-reviewed journals and presented his work at international conferences. He also acts as co-editor and reviewer for numerous international academic journals and has also been a scientific member in international and national conferences.

Francesca Manes Rossi is an associate professor of accounting in the Management and Information Technology Department at Salerno University, where she teaches and conducts research on public accounting and management. Her publications, both in national and international journals, are related to accounting, auditing, disclosure and performance measurement issues, both to private and public sector. She acts as ad-hoc review for several journals and is part of the Scientific Committee of Tékhne - Review of Applied Management Studies Elsevier, the International Journal of Public Administration and the Spanish Accounting Review. She acts as co-chair of the XII PSG EGPA - Public Sector Financial Management.

Rebecca Levy Orelli is an associate professor of accounting at the Management Department of the Bologna University. Her research interests lie in the field of accounting in the European public sector and accounting as social and institutional practice. She has been a visiting scholar at the London School of Economics and Political Science (UK). She has published her work in many international journals, book chapters and books. She act as reviewer for several international journals and joins international networks in the field of public sector accounting and sustainability.

Inhalt
Introduction.- Setting the Context for Integrated Reporting in the Public Sector.- Accounting Change: Integrated Reporting through the Lens of Institutional Theory.- Principles, Concepts and Elements of Integrated Reporting.- Accounting Change and Integrated Reporting in Practice: The Case of Hera.