The Integrated Reporting Framework Across Public Administration
A Thematic Review
Bibliographic Data
| ID | 19357940 |
|---|---|
| Authors | Mona Othman (National University of Malaysia), Norida Basnan (National University of Malaysia), Azlina Ahmad (0000-0002-9000-793X, National University of Malaysia), Mohd Fairuz Md Salleh (0000-0003-2418-9824, National University of Malaysia) |
| Year | 2022 |
| Volume | 7 |
| Issue | 1 |
| Pages | 410-440 |
| Publication date | 2022-01-13 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Nusantara Studies (JONUS) (JOURNAL) |
| Journal identifiers | ISSN: 0127-9386 • E-ISSN: 0127-9319 |
| Publisher | SCI AND TECH UNIVERSAL INC (PUBLISHER) |
| DOI | 10.24200/jonus.vol7iss1pp410-440 |
| OpenAlex | W4205453445 |
| Language | EN |
| Citations received | 1 |
| References cited | 3 |
Background and Purpose: The Integrated Reporting framework as emphasised by The International Integrated Reporting Council (IIRC) in 2013 (revised 2021), was accepted as one of the mechanisms nationwide to enhance public accountability. However, far fewer studies examined the intersection of the Integrated Reporting (IR) framework and the public sector. Addressing the gap, reviews of the literature were presented synthesising the adoption of the IR framework across public administration. Methodology: By drawing upon SCOPUS, Science Direct and Mendeley databases were employed to generate academic literature beginning in 2011 through 2020. Following the inclusion and exclusion processes, 23 articles were selected and analysed by using ATLAS.ti 8. Findings: The findings of the review were discussed qualitatively and quantitatively. Particular discerning were the qualitative findings; the findings outlined insights into key developments on the IR framework across the following groups, namely, ‘Fundamental Concepts’, ‘Guiding Principles’, and ‘Content Elements’. Key aspects of challenges concerning the adoption of existing frameworks in public administration were discussed. Contributions: Future research might better consider developing a more appropriate IR framework for public administration, a framework that integrates policy and practice. By focusing on the academic literature emphasising the IR framework, academics, regulators, and reporting organisations could formulate appropriate strategies for public administration. Keywords: Framework, integrated reporting, public sector, thematic review. Cite as: Othman, M., Basnan, N., Ahmad, A., & Md Salleh, M. F. (2022). The integrated reporting framework across public administration: A thematic review. Journal of Nusantara Studies, 7(1), 410-440. http://dx.doi.org/10.24200/jonus.vol7iss1pp410-440
Administration (probate law) · Business · Cartography · Geography · Political science · Process management · Public relations · Qualitative research · Social science · Sociology · Thematic analysis · Thematic map · Accounting and Organizational Management · Public Administration
| Unique citing works | 1 |
|---|---|
| Citations per year | 0.25 |
| Citation span | 2022 - 2022 (1) |
| Citation velocity | historical |
| Highly cited | No |