On the feasibility of integrated reporting in healthcare: a context analysis starting from a management commentary

Cavicchi, Caterina; Oppi, Chiara; Vagnoni, Emidia

doi:10.1007/s10997-019-09456-2

Cited by 21 publications

(31 citation statements)

References 49 publications

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“…This stream of research includes studies focused on the analyzed topic in several organizations of the public sector, such as universities [5,15,31,36,37,[42][43][44][45], local governments [32,[46][47][48][49], hospitals [12,50,51] and state-owned enterprises [7,13,52,53], using GRI standards and/or <IR> framework. The heterogeneity of these entities and the reporting guidelines approached suggests how academics have tried to identify contributions to sustainability reporting in the public sector from different perspectives.…”

Section: St Cluster-sustainability Reportingmentioning

confidence: 99%

“…To shed light on the relevance of <IR> as an emerging reporting trend in the public sector, most scholars conducted in-deep and holistic case studies [7,45,50,53,58] to get insights into the challenges and benefits arising from its adoption. These results are consistent with previous literature [6] since <IR> received the most attention from researchers and public organizations alike, thus being suitable to replace or incorporate sustainability reporting.…”

Section: Nd Cluster-integrated Reporting (<Ir>)mentioning

confidence: 99%

“…However, in particular areas such as education, universities still face managerial challenges as they need to be linked to their strategic objectives [5]. Likewise, in the healthcare context, <IR> is also perceived as a further burden rather than a support to the decision-making process due to the limited capability of shareholders to perceive possible benefits [12,50,51]. (3) Another recurring path, delineated by References [49,53,68], approached sustainability disclosure and transparency as a central topic.…”

Section: (C) Co-citation Analysismentioning

confidence: 99%

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Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development

Ştefănescu

2021

Sustainability

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In the wake of increased awareness, as there has been an increasing need for sustainability reporting, research studies have evolved over time. Addressing the challenges and pathways of research in the particular realm of public entities was appropriate to enrich the scientific literature. Since prior studies either conducted a structured literature review on non-financial reporting formats or were focused exclusively on social and environmental accounting, and no bibliometric review has yet been conducted on sustainability reporting in the public sector, this study aims to fill this gap. The objective of the paper is to identify the trends and patterns in knowledge development in the area of sustainability reporting in the public sector to investigate its structure and derive inferences and insights. Bibliometric results reveal that research in this field is still at an early stage, showing an unsteady, slightly upward trend. The literature responded well to the need to enhance the understanding of the public institutions’ role in advancing non-financial reporting and evolved along with the continuous development of the related voluntary frameworks (e.g., GRI, <IR>). In this assent, further studies approaching the first mandatory regulation of non-financial information disclosure (Directive 95/2014/EU) are encouraged.

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Section: St Cluster-sustainability Reportingmentioning

confidence: 99%

Section: Nd Cluster-integrated Reporting (<Ir>)mentioning

confidence: 99%

Section: (C) Co-citation Analysismentioning

confidence: 99%

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Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development

Ştefănescu

2021

Sustainability

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“…Likewise, the Chartered Institute of Management Accountants (CIMA, 2017), suggests that IR is the output of integrated thinking which enables organizations to “live their story” rather than merely “tell it”. In addition, the studies of Guthrie et al (2017) and Cavicchi et al (2019) recommend the implementation of integrated thinking in the public sector.…”

Section: Integrated Reporting and Integrated Thinkingmentioning

confidence: 99%

“…The results indicate that the sustainability disclosure quality was steady during the study period. In a case study based at an Italian university hospital, Cavicchi et al (2019) investigate IR mechanisms that affect the potential development of IR practice in the Italian health care sector. The findings indicate that there is limited implementation of IR in the health care sector and that IR framework adoption (IRFA) is only possible when the major stakeholders are involved in the decision-making process.…”

Section: Review Of the Literaturementioning

confidence: 99%

Integrated reporting in higher education: insights from Scotland, Northern Ireland and Wales

Adhikariparajul

Hassan

Fletcher

et al. 2020

SRJ

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Purpose This paper aims to examine the level of disclosure on content elements of integrated reporting (IR) in Scotland, Northern Ireland and Wales higher education institutions (HEIs). The authors suggest that integrated thinking is an internal process that organizations can follow to increase the level of disclosure on IR that can be used as an effective mechanism to enhance accountability with stakeholders. Design/methodology/approach International Integrated Reporting Council (IIRC) guidelines and content analysis are used to analyze IR content elements in HEI reports from 2014-2016. Findings The results indicate a significant increase in the trend and extent of IR content elements. The HEI-specific characteristics examined, such as establishment of HEI; adoption of IR framework and governing board size are all statistically and positively associated with IR content elements disclosure. This paper introduces signalling theory to explore the idea that appropriate communication via integrated thinking can close the gap between the organization and its stakeholders via increased level of disclosure on IR content elements. Practical implications The results will assist policymakers and regulators to assess the benefits of voluntary implementation of IR at HEIs and evaluate possible mandatory implementation of IIRC guidelines. Second, the findings can assist managers of institutions interested in implementing IR. Social implications This study recommends universities to explicitly address IR issues in reporting, as this will increase their impact as leaders of educational thought in addition to their roles as partners, advisors, counselors and assessors. Originality/value This study explores whether HEIs in Scotland, Northern Ireland and Wales provide disclosure on IIRC content elements as a reflection of integrated thinking and whether the connectivity and interdependence between different departments will help to signal to stakeholders how HEIs create value for society.

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New Integrated Management Reporting and Control Systems in Healthcare: Moving to Multiple Values and Key Performance Indicators of Healthy Healthcare

Wagensveld

2020

Integrating the Organization of Health Services, Worker Wellbeing and Quality of Care

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On the feasibility of integrated reporting in healthcare: a context analysis starting from a management commentary

Cited by 21 publications

References 49 publications

Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development

Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development

Integrated reporting in higher education: insights from Scotland, Northern Ireland and Wales

New Integrated Management Reporting and Control Systems in Healthcare: Moving to Multiple Values and Key Performance Indicators of Healthy Healthcare

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