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Sustainability and integrated reporting in public and hybrid organizations


Journal call for papers from Journal of Public Budgeting, Accounting & Financial Management

Guest editors

Prof Massimo Sargiacomo (University G.d'Annunzio of Chieti, Italy), [email protected]
Assoc. Prof John Dumay (Macquarie University, Australia), [email protected]

Background

The disclosure of sustainability information has progressively become a requirement for organizations in different industries and organizations that are operating in the public and/or the private sectors. In particular, public sector organizations are asked to be more transparent and increase their accountability by reporting both financial and non-financial performance (Grossi & Steccolini, 2014). Public sector organizations provide services that affect lives of people and are expected to hold responsible behaviors with the aim to safeguard future generations’ sustainable life style (Dumay et al., 2010). Expectations and pressures towards accountability have become more demanding for public sector organizations compared to private sector organizations (Greiling et al., 2015).
Hybrid organizations are organizations that operate at the intersection of public and private spheres (Kickert, 2001). Measuring performance in hybrid organizations, in this case corporate responsibility and sustainability, is stated to be problematic because of the complex business environment that they operate in (combining financial and non-financial objectives). It is also stated to be difficult for the state owned enterprises (SOEs) to meet every stakeholder’s needs such as  sustainability disclosure, since they may have different interests (Kurunmäki and Miller, 2006; Johansen et al., 2015; Glänzel and Schmitz, 2016).
Hybrid organizations are a clear example of public sector organizations that experience pressures of sustainability and integrated reporting (Garde-Sánchez et al., 2017; Argento et al., 2018). Hybrid organizations have the fundamental objective to provide services to the society and do not necessarily have the ultimate goal to secure financial profits (Rodríguez-Bolívar et al., 2015; Grossi et al., 2017).

Topics for submission

We welcome theoretical, conceptual and empirical papers that investigate the issues and implications of sustainability and integrated reporting of public and hybrid organizations. Contributions could cover the following:

  • How do public and hybrid organizations design, implement and use their sustainability and integrated reporting?
  • What are the effects of hybridity on the forms of accountability and reporting in public organizations?
  • What is the information basis for public organizations— for example a city, or regions—to understand the overall financial and non-financial performance of the hybrid arrangements?
  • What is the internal dynamics in the fabrication of sustainability and integrated reporting? What is the role of internal actors involved in such process?
  • What are the uses and users of sustainability and integrated reporting in public and hybrid organizations?

The 10th ECIIC and the Special Issue

To help authors prepare their manuscripts for submission, a specific Mini Track at the 10th European Conference on Intangibles and Intellectual Capital will be held on 23 and 24 May 2019 at University of Chieti Pescara (Pescara, Italy).
At the Conference, papers are presented and discussed in the light of the final submission to the Special Issue. Please be aware that presentation at the Conference does not guarantee acceptance of the paper for publication in Journal of Public Budgeting, Accounting, and Financial Management. Also, participating in the Conference is not a precondition for submitting a manuscript to the Special Issue.

Deadlines

  • Full paper submission for the Special Issue by the 31th of August 2019 (earlier submissions are welcome)
  • ScholarOne submissions will open at the beginning of 2019 and a link to the submissions system will be available then
  • Contact details: For inquiries and further information please contact Massimo Sargiacomo: [email protected], and John Dumay: [email protected]