Purpose The purpose of this paper is to explain how public sector accounting has changed
and is changing due to public governance development. Design/methodology/approach …

Digital transformation is increasing the number of tools available to the healthcare sector for
innovative patient management. These include telemedicine, which extends the boundaries …

Purpose This paper aims to explore the literature on vertical farming to define key elements
to outline a business model for entrepreneurs. The research aims to stimulate …

Purpose This paper tries to shed light on the international progress regarding the adoption
of International Public Sector Accounting Standards (IPSAS), to accentuate the benefits …

The development of energy communities has the potential to support the energy transition
owing to the direct engagement of people who have the chance to become “prosumers” of …

Abstract The advent of New Public Management has brought significant changes in
accountability mechanisms. In recent years, the information needs of citizens interested in …

This research investigates the conditions under which an international organisation has
adopted a successful approach to sustainability, focusing on the engagement (and …

Corruption is one of the main variables to be considered in corporate social responsibility
(CSR) to guarantee the well‐being of society in the long term. Information technology (IT) is …

Purpose The research aims to provide a longitudinal case study to understand how digital
transformation can be embedded in municipal reporting frameworks. The central role of such …

Il Popular Financial Reporting, noto anche come Bilancio POP, rappresenta una forma
trasparente e semplificata di rendicontazione sociale progettata per facilitare la …