Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/310636 
Erscheinungsjahr: 
2016
Quellenangabe: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 15 [Issue:] 3 [Year:] 2016 [Pages:] 542-564
Verlag: 
Bucharest University of Economic Studies, Bucharest
Zusammenfassung: 
This paper aims to provide a transparency assessment tool, highlighting the importance of disclosing qualitative information to stakeholders to increase accountability in the public sector. The agency theory, stakeholders and legitimacy theory underpinning transparency in reporting as an enabler of public accountability ensure a more holistic approach in developing the disclosure framework. The main contribution of this paper relates to its methodology, comprising both quantitative and qualitative disclosures. The quantitative index was developed by overlapping the indicative metrics from the GRI guidelines and the structure of the six capitals defined by the integrated reporting framework. Furthermore, the information comprised under each capital has been analyzed by applying the qualitative characteristics of information recommended (GRI and IR), each one being deconstructed into several evaluation criteria. This study has practical implications, providing an assessment tool for enhancing public accountability throughout greater transparency in reporting by offering interesting opportunities for further empirical studies.
Schlagwörter: 
transparency
accountability
disclosure
integrated reporting
public sector
JEL: 
M40
M41
Creative-Commons-Lizenz: 
cc-by Logo
Dokumentart: 
Article

Datei(en):
Datei
Größe
463.18 kB





Publikationen in EconStor sind urheberrechtlich geschützt.