Click here to download

Socio-environmental reporting trends in the Italian local government: Thrive or wither?
Journal Title: FINANCIAL REPORTING 
Author/s: Enrico Bracci, Mouhcine Tallaki 
Year:  2013 Issue: Language: English 
Pages:  20 Pg. 27-46 FullText PDF:  675 KB
DOI:  10.3280/FR2013-002003
(DOI is like a bar code for intellectual property: to have more infomation:  clicca qui   and here 


Social and environmental reporting (SER) in the public sector has been widelydiscussed in the last years (Gray et al., 1996; Mathews, 1997; Parker 2005; Guthrieand Abeysekera, 2006; Guarini, 2002; Hinna 2004; Marcuccio and Steccolini,2005). However, despite the interest in this area of research, there are still a numberof calls to deepen the study of SER in the public sector (Lewis, 2008; Grubnikand Ball, 2007). In Italy, the literature shows the risk of adopting SER as a managementfashion, more than a conscious process of organizational change (Marcuccioand Steccolini, 2005). This paper investigates about the reasons for theadoption and eventual abandonment of SER by local government in Italy.
Keywords: Social reporting; environmental reporting; local government; adoptionand abandon of SER.

  1. Abrahamson E. (1996), Management Fashion, Academy of Management Review, 21(1), pp. 254-285,, 10.5465/AMR.1996.9602161572DOI: 10.5465/AMR.1996.9602161572
  2. Adams C., Wan-Ying H.I.L.L., Roberts C.B. (1998), Corporate social reporting practices in Western Europe: Legitimating corporate behaviour?, British Accounting Review, 30(1), pp. 1-22,, 10.1006/bare.1997.0060DOI: 10.1006/bare.1997.0060
  3. Adams C.A., McPhail K.J. (2004), Reporting and the politics of difference: (Non)Disclosure on ethnic minorities, Abacus, 40(3), pp. 405-435,, 10.1111/j.1467-6281.2004.00164.xDOI: 10.1111/j.1467-6281.2004.00164.x
  4. Ball A. (2004), A sustainability accounting project for the UK local government sector? Testing the social theory mapping process and locating a frame of reference, Critical Perspectives on Accounting, 15(4), pp. 1009-1035,, 10.1016/S1045-2354(02)00209-5.BallA.(2005),EnvironmentalaccountingandchangeinUKlocalgovernment,Accounting,AuditingandAccountabilityJournal,18(3),pp.346-373,doi:10.1108/09513570510600738DOI: 10.1016/S1045-2354(02)00209-5.BallA.(2005),EnvironmentalaccountingandchangeinUKlocalgovernment,Accounting,AuditingandAccountabilityJournal,18(3),pp.346-373,doi:10.1108/09513570510600738
  5. Ball A. (2007), Environmental accounting as workplace activism. Critical Perspectives on Accounting, 18(7), pp. 759-778,, 10.1016/j.cpa.2006.04.005DOI: 10.1016/j.cpa.2006.04.005
  6. Ball A., Grubnic S. (2007), Sustainability accounting and accountability in the public sector, in Unerman J., Bebbington J., O’Dwyer B. (eds.), Sustainability Accounting and Accountability, pp. 243-265 (Oxon, UK: Routledge).
  7. Bartocci L. (2003), Il bilancio sociale negli enti locali. Fondamenti teorici e aspetti metodologici. (Torino: Giappichelli).
  8. Boyce G. (2000), Public Discourse and Decision Making: Exploring Possibilities for Financial, Social and Environmental Accounting, Accounting, Auditing and Accountability Journal, 13(1), pp. 27-64,, 10.1108/09513570010316135DOI: 10.1108/09513570010316135
  9. Burritt R.L., Welch S. (1997), Accountability for Environmental Performance of the Australian Commonwealth Public Sector, Accounting, Auditing and Accountability Journal, 10(4), pp. 532-561,, 10.1108/09513579710367494DOI: 10.1108/09513579710367494
  10. Clarkson P.M., Li Y., Richardson G.D., Vasvari F.P. (2008), Revisiting the Relation between Environmental Performance and Environmental Disclosure: An Empirical Analysis, Accounting, Organizations and Society, 33(2), pp. 303-327,, 10.1016/j.aos.2007.05.003DOI: 10.1016/j.aos.2007.05.003
  11. Cotter B., Hannan K. (1999), Our community our future: A guide to Local Agenda 21. Canberra: Commonwealth of Australia. Environs Australia.
  12. Farneti G., Pozzoli S. (eds.) (2005), Bilancio sociale di mandato. Il ciclo integrato di strategia e controllo sociale. (Milano: Ipsoa).
  13. Farneti F., Siboni B. (2011), An analysis of the Italian governmental guidelines and of the local governments’ practices for social reports, Sustainability, Accounting, Management and Policy Journal, 2(1), pp. 101-125.
  14. Gibson R., Guthrie J. (1995), Recent Environmental Disclosures in Annual reports of Australian Public and Private Sector Organisations, Accounting Forum, 19 (2/3), pp. 111-127.
  15. Gray R. (2006), Social, environmental and sustainability reporting and organizational value creation? Whose value? Whose creation?, Accounting Auditing and Accountability Journal, 19(6), pp. 793-819,, 10.1108/09513570610709872DOI: 10.1108/09513570610709872
  16. Gray R., Owen D., Adams C. (eds.) (1996), Accounting and accountability: Changes and challenges in corporate social and environmental reporting. (London: Prentice Hall).
  17. Guthrie J., Abeysekera I. (2006), Using content analysis as a research method to inquire into social and environmental disclosure: what is new?, Journal of Human Resource Costing and Accounting, 10 (2), pp. 114-126,, 10.1108/14013380610703120DOI: 10.1108/14013380610703120
  18. Guthrie J., Farneti F. (2008), Sustainability Reporting by Australian Public Sector Organisations, Public Money and Management, 28 (6), pp. 361-366,, 10.1111/j.1467-9302.2008.00670.xDOI: 10.1111/j.1467-9302.2008.00670.x
  19. Guthrie J.E., Parker L.D. (1989), Corporate Social Reporting: A Rebuttal of Legitimacy Theory, Accounting and Business Research, 9 (76), pp. 343-352.
  20. Hinna L. (2004), Il bilancio sociale nelle amministrazioni pubbliche. Processi, strumenti, strutture e valenze. (FrancoAngeli, Milano). Hopwood A.G. (2009), Accounting and the Environment, Accounting, Organizations, and Society, 34 (3/4), pp. 433-439,, 10.1016/j.aos.2009.03.002DOI: 10.1016/j.aos.2009.03.002
  21. Keen M., Mahanty S., Sauvage J. (2006), Sustainability assessment and local government: Achieving innovation through practitioner networks, Local Environment, 11(2), pp. 210-216,, 10.1080/13549830600558531DOI: 10.1080/13549830600558531
  22. Marcuccio M., Steccolini I. (2005), Social and Environmental Reporting in LAs: A New Italian Fashion?, Public Management Review, 7(2), pp. 155-176,, 10.1080/14719030500090444DOI: 10.1080/14719030500090444
  23. Marcuccio M., Steccolini I. (2009), Patterns of voluntary extended performance reporting in Italian Las, International Journal of Public Sector Management, 22(2), pp. 146-167,, 10.1108/09513550910934547DOI: 10.1108/09513550910934547
  24. Mathews M.R. (1997), Twenty-five years of social and environmental accounting research: Is there a silver jubilee to celebrate?, Accounting Auditing and Accountability Journal, 10(4), pp. 481-531,, 10.1108/EUM0000000004417DOI: 10.1108/EUM0000000004417
  25. Milne M.J., Adler R.W. (1999), Exploring the reliability of social and environmental disclosures content analysis, Accounting, Auditing and Accountability Journal, 12(2), pp. 237-256,, 10.1108/09513579910270138DOI: 10.1108/09513579910270138
  26. Osborne S.P., Ball A. (eds.) (2011), Social Accounting and Public Management: Accountability for the Public Good. (London: Routledge).
  27. Owen D. (2008), Chronicles of wasted time? A personal reflection on the current state of, and future prospects for, social and environmental accounting research,
  28. Accounting, Auditing and Accountability Journal, 21(2), pp. 240-242,, 10.1108/09513570810854428DOI: 10.1108/09513570810854428
  29. Panozzo F. (2000), Management by Decree: Paradoxes in the Reform of the Italian Public Sector, Scandinavian Journal of Management, 16(4), pp. 357-373.
  30. Pilcher R., Dean G. (2009), Consequences and costs of financial reporting compliance for local government, European Accounting Review, 18(4), pp. 725-744,, 10.1080/09638180903334978DOI: 10.1080/09638180903334978
  31. Parker L. (2011), Twenty-one years of social and environmental accountability research: A coming of age, Accounting Forum, 35(1), pp. 1-10,, 10.1016/j.accfor.2010.11.001DOI: 10.1016/j.accfor.2010.11.001
  32. Sharp R., Broomhill R. (2002), Budgeting for equality: the Australian experience, Feminist Economics, 8(1), pp. 25-47,, 10.1080/1354500110110029DOI: 10.1080/1354500110110029
  33. Stuart L.E., Greg B.L. (1998), Social Responsibility and Corporate Web Pages: Self- Presentation or Agenda-Setting?, Public Relations Review, 24(3), pp. 305-319,, 10.1016/S0363-8111(99)80142-8DOI: 10.1016/S0363-8111(99)80142-8
  34. Unerman J., Bebbington J., O’Dwyer B. (2007), Sustainability accounting and accountability. (London: Routledge).
  35. Whittaker S. (1997), Are Australian councils “willing and able” to implement local Agenda 21?, Local Environment, 2(3), pp. 319-328,, 10.1080/13549839708725537DOI: 10.1080/13549839708725537
  36. Williams B., Wilmshurst T., Clift R. (2011), Sustainability reporting by local government in Australia: current and future prospects, Accounting forum, 35(1), pp. 176-186,, 10.1016/j.accfor.2011.06.004DOI: 10.1016/j.accfor.2011.06.004
  37. Yongvanich K., Guthrie J. (2006), An extended performance reporting framework for social and environmental accounting, Journal of Business Strategy and the Environment, 15(5), pp. 309-321,, 10.1002/bse.541DOI: 10.1002/bse.541

Enrico Bracci, Mouhcine Tallaki, in "FINANCIAL REPORTING" 2/2013, pp. 27-46, DOI:10.3280/FR2013-002003

   

FrancoAngeli is a member of Publishers International Linking Association a not for profit orgasnization wich runs the CrossRef service, enabing links to and from online scholarly content