scholarly journals Non-financial reporting formats in public sector organizations: a structured literature review

2020 ◽  
Vol 32 (4) ◽  
pp. 639-669 ◽  
Author(s):  
Francesca Manes-Rossi ◽  
Giuseppe Nicolò ◽  
Daniela Argento
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Financial Reporting ◽  
Local Governments ◽  
Critical Analysis ◽  
Healthcare Sector ◽  
Future Research ◽  
Content Type ◽  
Public Sector Organizations ◽  
Structured Literature Review

PurposeResearch dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the aim of understanding how research is developing and identifying the gaps in need of further investigation.Design/methodology/approachA structured literature review was conducted by rigorously following the steps defined in previous studies. The structured nature of the literature review paves the way for a solid understanding and critical analysis of the state of the art of research on non-financial reporting formats in public sector organizations.FindingsThe critical analysis of the literature shows that most existing studies have focused on sustainability reporting in higher education institutions, local governments and state-owned enterprises, while remaining silent on the healthcare sector. Additional theoretical and empirical approaches should feed future research. Several areas deserve further investigations that might impactfully affect public sector organizations, standard setters, practitioners and scholars.Originality/valueThis paper offers a comprehensive review of the literature on different reporting formats that public sector organizations adopt to report various dimensions of their performance to both internal and external stakeholders. The structured literature review enables the identification of future directions for the literature in this field.

scholarly journals Earnings management in public-sector organizations: a structured literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marco Bisogno ◽  
Pierre Donatella
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Earnings Management ◽  
Local Governments ◽  
Future Directions ◽  
Content Type ◽  
The Public ◽  
Public Sector Organizations ◽  
Micro Level ◽  
Structured Literature Review

PurposeResearch dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation.Design/methodology/approachThis study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature on earnings management in the public sector. In total, 78 articles were explored.FindingsThe critical analysis of the literature shows that different but related streams of literature are emerging, focused on both a macro- and a micro-level perspective (mainly local governments and state-owned enterprises).Originality/valueThis study is the first that offers a comprehensive review of the literature on the emerging topic of earnings management in the public-sector context. The structured literature review enables the identification of future directions for the literature in this field.

From output to outcome measures in the public sector: a structured literature review

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Francesca Dal Mas ◽  
Maurizio Massaro ◽  
Rosa Lombardi ◽  
Andrea Garlatti
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Research Methods ◽  
Outcome Measures ◽  
Current Literature ◽  
Business Schools ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
Structured Literature Review

Purpose The purpose of this paper is to perform an analysis of the current literature providing a deep contribution to understanding the paradigm shift from output to outcome measures in the public sector. Thus, the main aim is to provide relevant insights of both theoretical and empirical studies, offering a critique of the schemes and the research methods used and underlining future research opportunities for the compelling (or underestimated) contents and new emerging trends. Design/methodology/approach Articles published in main public management and administration journals, as internationally recognized, are analyzed using a structured literature review methodology. The paper investigates selected contributions published in Association of Business Schools (ABS) (Chartered Association of Business Schools – UK] Grade 4, 3 and 2 journals specializing in the field of “Public Sector Management,” dealing with the topic of performance measurement, from output to outcome. Findings Findings are described defying a framework that deepens emerging elements of current literature such as main countries analyzed, main research topics highlighted, research methods applied (qualitative versus quantitative; case studies, interviews, comparative studies etc.), different definitions of “output” and “outcome,” top keywords and their connections. Originality/value The paper’s findings aim to offer insights and a current “shared vision” into the state of the art and possible future research avenues on the topic of output and outcome measures in the public sector fostering the development of further studies especially in the direction of sustainability.

Public sector consolidated financial statements: a structured literature review

2018 ◽  
Vol 30 (2) ◽  
pp. 230-251 ◽  
Author(s):  
Serena Santis ◽  
Giuseppe Grossi ◽  
Marco Bisogno
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Financial Statements ◽  
Future Research ◽  
Consolidated Financial Statements ◽  
Content Type ◽  
Future Research Agenda ◽  
Public Sector Accounting ◽  
The Usa ◽  
Structured Literature Review

Purpose The purpose of this paper is to review and analyze the literature on consolidated financial statements (CFS) in the public sector published from 1980 to 2015 in public sector accounting and management journals, and propose a future research agenda. Design/methodology/approach Adopting a structured literature review methodology, the authors investigate how the CFS literature is developing and what its focus is. Findings The authors identify five major topics: the definition of the consolidation area; the identification of the reporting entity; the private vs public sector accounting standard dichotomy; the relationship with the statistical rules; and the usefulness of CFS. Originality/value The authors analyze these topics, highlighting the growing implementation of CFS in different contexts (mainly focusing on governments outside the USA) and provide suggestions for future research.

Public sector knowledge management: a structured literature review

2015 ◽  
Vol 19 (3) ◽  
pp. 530-558 ◽  
Author(s):  
Maurizio Massaro ◽  
John Dumay ◽  
Andrea Garlatti
Keyword(s):  
Knowledge Management ◽  
Public Sector ◽  
Literature Review ◽  
Methodological Approach ◽  
International Comparisons ◽  
Research Area ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
Structured Literature Review

Purpose – This paper aims to review and critique the public sector knowledge management (KM) literature, offers an overview of the state of public sector KM research and outlines a future research agenda. Design/methodology/approach – Articles published in KM journals are analyzed using a structured literature review methodology. The paper analyzes 180 papers published within ten journals specializing in the field of KM. Findings – Public sector KM is a research area of growing importance. Findings show that few authors specialize in the field and there are several obstacles to developing a cohesive body of literature. Low levels of international cooperation among authors and international comparisons mean that the literature is fragmented. Some research topics and some geographical areas within the public sector theme are over-analyzed, while others are under-investigated. Additionally, academic researchers should re-think their methodological approach if they wish to make significant contributions to the literature and work toward developing research which impacts practice in conjunction with practitioners. Originality/value – The paper presents a comprehensive structured literature review of the articles published in KM journals. The paper’s findings can offer insights into future research needs.

A critical analysis of supply chain risk management content: a structured literature review

2017 ◽  
Vol 14 (1) ◽  
pp. 69-90 ◽  
Author(s):  
Surya Prakash ◽  
Gunjan Soni ◽  
Ajay Pal Singh Rathore
Keyword(s):  
Risk Management ◽  
Supply Chain ◽  
Literature Review ◽  
Critical Analysis ◽  
Future Research ◽  
Supply Chain Risk Management ◽  
Supply Chain Risk ◽  
Marked Rise ◽  
Content Type ◽  
Risk Management Process

Purpose The research on supply chain risk management (SCRM) is visibly on the rise, although its literature still lacks the state of the art that critically analyzes its content. The SCRM literature seems to require studies that utilize risk typology, sources of risk, etc. for reviewing the topic. The purpose of this paper is to bridge the gap by synthesizing the information obtained from 343 articles across 85 journals. This study also presents a critical analysis of the content of SCRM in a structured manner to identify the directions for future research. Design/methodology/approach A systematic literature review (SLR) was devised and adopted, which involved the selection, classification, and evaluation of 343 research articles published over a period of 11 years (2004-2014). The content of extant SCRM literature was critically analyzed and synthesized from the perspective of the risk management process (RMP). Findings The analysis of extant literature shows that there is a marked rise in research in the SCRM area, especially after the year 2005. It was observed that not only risk but also different forms of uncertainties make supply chain (SC) operations difficult to manage. The SCRM actions yielded most benefits when their implementation was at chain or network level and managed strategically. The analysis also reveals that the manufacturing sector is most affected by risks and highly investigated by researchers. Practical implications A complete process for SCRM based on risk stratification, objectives of risk management, and RMP will be a guiding model for firms to manage risks. The research gaps identified and future directions provided here will encourage researchers and managers to devise new methods, tools, and techniques to address the risks in modern SC operations. Originality/value An SLR and risk-based content classification of SCRM literature were performed. To identify, locate, select, and analyze the SCRM literature, a structured and systematic process was adopted with some very rarely used methods such as two levels of search keywords, and strings were formulated to locate the most relevant articles in major academic databases.

Ambiguity in public sector performance measurement: a systematic literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chiara Oppi ◽  
Cristina Campanale ◽  
Lino Cinquini
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Performance Measurement ◽  
Systematic Literature Review ◽  
Field Research ◽  
Future Research ◽  
Academic Journal ◽  
Content Type ◽  
The Public ◽  
Study Results

PurposeThis paper presents a systematic literature review aiming at analysing how research has addressed performance measurement systems’ (PMSs) ambiguities in the public sector. This paper embraces the ambiguity perspective that PMSs in public sector coexist with and cope with existing ambiguities.Design/methodology/approachThe authors conducted a literature review in Scopus and ScienceDirect, considering articles published since 1985, and the authors selected articles published in the journals included in the Association of Business Schools' Academic Journal Guide (Chartered ABS, 2018). Of the 1,278 abstracts that matched the study’s search criteria, the authors selected 131 articles for full reading and 37 articles for the final discussion.FindingsThe study's key findings concern the elements of ambiguity in PMSs discussed in the literature. The study’s results suggest that ambiguity is still a relevant problem in performance measurement, as a problem that is impossible to be solved and therefore needs to be better understood by researchers and public managers. The analysis allows us to summarize the antecedents and consequences of ambiguity in the public sector.Research limitations/implicationsThe key findings of the study concern the main sources of ambiguity in PMSs discussed in the literature, their antecedents and their consequences. The study results suggest that ambiguity exists in performance measurement and that is an issue to be handled with various strategies that can be implemented by managers and employees.Practical implicationsManagers and researchers may benefit from this research as it may represent a guideline to understand ambiguities in their organizations or in field research. Researchers may also benefit from a summary list of the key issues that have been analysed in the empirical cases provided by this research. Social implicationsThis research may provide insights to limit ambiguity and thus contribute to improve performance measurement in the public sector.Originality/valueThis research presents a comprehensive review on the topic. It provides insight that suggests what future research should attend to in helping to interpret ambiguity, considering also what should be done to influence ambiguity.

Guest editorialHappy endings and successful stories in public sector financial management: a lesson drawing perspective

2021 ◽  
Vol 34 (4) ◽  
pp. 393-406
Author(s):  
Sandra Cohen ◽  
Francesca Manes-Rossi ◽  
Isabel Brusca ◽  
Eugenio Caperchione
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
Local Governments ◽  
Financial Statements ◽  
Special Issue ◽  
Content Type ◽  
Public Financial Management ◽  
Political Implications ◽  
Public Sector Organizations ◽  
And Performance

PurposePublic financial management has been characterized by the implementation of several innovations and reforms that embrace different areas and scope. These reforms aim at expenditure rationalization and efficiency enhancement, as well as the improvement of accountability and performance. Despite research having already paid attention to these innovations and reforms, the strengths, weaknesses, opportunities and threats empirically faced by public sector organizations still need to be investigated. This editorial introduces the special issue by emphasizing on the lessons that can be learned from past reform experiences.Design/methodology/approachThe editorial synthesizes some of the findings of the previous literature and evidences the necessity of both successful and unsuccessful stories, presenting a future agenda of research which emphasizes the use of case studies as a suitable method to get insights out of multiple experiences.FindingsThe four articles presented in this special issue, covering the topics of accrual accounting adoption, the use of financial statements by councilors, the use of performance information by politicians and the outsourcing of auditing in local governments, provide an overview of the efforts and challenges faced by public administrations by analyzing the influence of the institutional context, the relevance of political implications and their practical footprint.OriginalityIn this special issue, four successful stories that touch upon multiple facets of public financial management in different country contexts are discussed, and they signal important takeaway messages for further reforms.

IT-enabled organizational transformation: a structured literature review

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jan vom Brocke ◽  
Alexander Michael Schmid ◽  
Alexander Simons ◽  
Norizan Safrudin
Keyword(s):  
Literature Review ◽  
Organizational Transformation ◽  
Future Research ◽  
Content Type ◽  
Process Redesign ◽  
Research Perspective ◽  
Qualitative Approaches ◽  
Academic Publications ◽  
History Of ◽  
Structured Literature Review

PurposeThis paper presents a structured literature review of studies on IT-enabled organizational transformation to determine the state of the art and to identify areas for future research.Design/methodology/approachWe collect 201 academic publications on IT-enabled organizational transformation and analyze them from three perspectives: a publication perspective, a research perspective and a conceptual perspective.FindingsFrom a publication perspective, we identify and synthesize the seminal works to provide a brief history of research on IT-enabled organizational transformation. From a research perspective, we show that studies in this area have seldom been grounded in theory and have predominantly used qualitative approaches, while only a few studies have drawn from quantitative data. From a conceptual perspective, we show that most research has studied higher levels of transformation, especially process redesign.Originality/valueThis review presents the landscape of the literature on IT-enabled organizational transformation, which provides a foundation for future research.

scholarly journals Nexus between business process management (BPM) and accounting

2018 ◽  
Vol 24 (3) ◽  
pp. 745-770 ◽  
Author(s):  
Ahangama Withanage Janitha Chandimali Abeygunasekera ◽  
Wasana Bandara ◽  
Moe Wynn ◽  
Ogan Yigitbasioglu
Keyword(s):  
Literature Review ◽  
Performance Management ◽  
Business Process ◽  
Business Process Management ◽  
Process Management ◽  
Future Research ◽  
Research Directions ◽  
Content Type ◽  
Future Research Directions ◽  
Structured Literature Review

Purpose Multidisciplinary business process management (BPM) research can reap significant impact. We can particularly benefit from incorporating accounting concepts to address some of the key BPM challenges, such as value-creation and return on investment of BPM activities. However, research which addresses a relationship between BPM and accounting is scarce. The purpose of this paper is to provide a detailed synthesis of the current literature that has integrated accounting aspects with BPM. The authors profile and thematically describe existing research, and derive evidence-based directions to guide future research. Design/methodology/approach A multi-staged structured literature review approach to search for the two broad themes, accounting and BPM, supported by NVivo (to manage the papers and the coding and analysis processes) was designed and followed. Findings The paper confirms the dearth of work that ties the two disciplines, despite the synergetic multidisciplinary results that can be attained. Available literature is mostly from the management accounting perspective and relates to describing how performance management, in particular performance measurement, can be applicable to process improvement initiatives together with tools such as activity-based costing and the balanced scorecard. There is a lack of research that examines BPM in relation to any financial accounting perspectives (such as external reporting). Future research directions are proposed together with implications for practitioners with the findings of this structured literature review. Research limitations/implications The paper provides a detailed synthesis of the existing literature on the nexus between accounting and BPM. It summarizes the implications for practitioners and provides directions for future research by identifying key gaps and opportunities with a sound contextual basis for extension and new work. Originality/value Effective literature reviews create strong foundations for future research and accumulate the otherwise scattered knowledge into a single place. This is the first structured literature review that provides a detailed synthesis of the research that ties together the accounting and BPM disciplines, providing a basis for future research directions together with implications for practitioners.

The effect of gamification on motivation and engagement

2018 ◽  
Vol 35 (1) ◽  
pp. 56-79 ◽  
Author(s):  
Raed S. Alsawaier
Keyword(s):  
Literature Review ◽  
Empirical Study ◽  
Critical Analysis ◽  
Theory And Practice ◽  
Future Research ◽  
College Courses ◽  
Content Type ◽  
Holistic Understanding ◽  
Motivation And Engagement ◽  
Implementation Guidelines

Purpose Gamification is the application of game features, mainly video game elements, into non-game context for the purpose of promoting motivation and engagement in learning. The application of gamification in a pedagogical context provides some remedy for many students who find themselves alienated by traditional methods of instruction. The use of gamification could provide a partial solution to the decline in learners’ motivation and engagement the schooling system is facing today. Specifically, the college environment could benefit a lot from gamifying not only their graduate recruitment strategies, but also the college course content and curricula. This critical analysis of literature on gamification is intended to be part of a sequence on the effect of gamification on motivation and engagement. A proposed methodology in the study of gamification effect on motivation and engagement in addition to an empirical study on three college courses are being finalized to complete this trilogy. The paper aims to discuss these issues. Design/methodology/approach Themes covered in the literature review include: conceptualizing gamification, advantages of gamification over game-based learning, theoretical connections to gamification, motivation and engagement, connecting gamification to motivation and engagement, emotions and fun in gamification, player types and gamification features, gamification in action, and implementation guidelines. Findings The literature on the effect of gamification on motivation and gamification is still limited on multiple levels. There is a gap between theory and practice in the study of gamification. There is limited literature on the implementation guidelines of the gamified designs. Practical implications This critical analysis of literature is followed by connecting it to future research by the same author as part of a sequence on the effect of gamification on motivation and engagement. The second project, will be proposing a methodology for any successful design to provide a holistic understanding of the topic of gamification. Finally, an empirical study on the effect of gamification on students’ motivation and engagement in three college courses will be submitted to complete the trilogy. Originality/value This paper is a literature review, so there is a strong connection to literature on this topic. However, the synthesis of the themes and ideas are original. The literature review is extensive and covers the different aspects of the topic of gamification and its relationship to motivation and engagement.

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