Purpose – Under the New Public Management waves of reform, new reporting practices have flourished in public administrations to communicate to stakeholders the value created for the benefits of the community. The paper aims at investigating the evolution in the new reporting practices in local government, questioning the ability of integrated reporting to represent the best way for local government to enhance accountability and stakeholder engagements. Design/methodology/approach – Adopting the Actor-Network Theory and using a case study method, the research questions the process of “translation” of Integrated Reporting principles and content in three local governments. The three experience are compared, and the role played by different actors and networks in producing a stronger engagement by citizens in the decision-making process is investigated. Findings – The case studies show how and to what extent people, processes and relationships have been mobilized and activated to create value. Furthermore, common roots of principles and content prompted by the Integrated Reporting Framework are related to other reporting tools. Originality/value – The research sheds light on the role played by different actors in enhancing stakeholders engagements. The three cases offer a lesson to learn for politicians and legislators in activating the adoption of innovative reporting tools as a means to improve accountability and involve citizens in local politics.

Francesca Manes- Rossi, Rebecca Levy Orelli (2019). New frontiers for local government reporting: learning by pioneers. Roma : Roma tre - Press.

New frontiers for local government reporting: learning by pioneers

Rebecca Levy Orelli
2019

Abstract

Purpose – Under the New Public Management waves of reform, new reporting practices have flourished in public administrations to communicate to stakeholders the value created for the benefits of the community. The paper aims at investigating the evolution in the new reporting practices in local government, questioning the ability of integrated reporting to represent the best way for local government to enhance accountability and stakeholder engagements. Design/methodology/approach – Adopting the Actor-Network Theory and using a case study method, the research questions the process of “translation” of Integrated Reporting principles and content in three local governments. The three experience are compared, and the role played by different actors and networks in producing a stronger engagement by citizens in the decision-making process is investigated. Findings – The case studies show how and to what extent people, processes and relationships have been mobilized and activated to create value. Furthermore, common roots of principles and content prompted by the Integrated Reporting Framework are related to other reporting tools. Originality/value – The research sheds light on the role played by different actors in enhancing stakeholders engagements. The three cases offer a lesson to learn for politicians and legislators in activating the adoption of innovative reporting tools as a means to improve accountability and involve citizens in local politics.
2019
QUALITATIVE RESEARCH IN INTANGIBLES, INTELLECTUAL CAPITAL AND INTEGRATED REPORTING PRACTICES OPPORTUNITIES, CRITICALITIES AND FUTURE PERSPECTIVES
13
40
Francesca Manes- Rossi, Rebecca Levy Orelli (2019). New frontiers for local government reporting: learning by pioneers. Roma : Roma tre - Press.
Francesca Manes- Rossi; Rebecca Levy Orelli
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11585/742940
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