Sustainability Accounting in the Public Sector
A special issue of Sustainability (ISSN 2071-1050). This special issue belongs to the section "Economic and Business Aspects of Sustainability".
Deadline for manuscript submissions: closed (28 February 2022) | Viewed by 7054
Special Issue Editors
Interests: public sector accounting, management control in public administrations, program evaluation, international public management, public governance, accounting ethics.
Interests: public sector accounting; voluntary disclosure; social and environmental accountability; accounting ethics; integrated reporting
Special Issues, Collections and Topics in MDPI journals
Special Issue Information
Dear Colleagues,
This Sustainability Special Issue covers the topic of sustainability accounting in the public sector. Public sector organizations are currently engaging a scenario featured by dynamic social, economic, political and technological changes, which require a critical analysis of the theoretical frameworks used to guide and explain the reform processes that public sector organizations have been experiencing in the last decades. Particularly, global contingencies such as climate change, pandemics, natural disasters, overproduction of waste, depletion of natural resources, poverty, and social inclusion have emphasized the need to make public sector organizations more resilient and to assess public sector performance beyond the perspective (albeit an indispensable one) of the production of services. A shift is increasingly promoted towards broader assessment logics, which focus on public programs and policies put in place by networks inhabited by public-private subjects. Consequently, the planning and control systems as well as the reporting methods of public sector organizations must adapt and be suitable for measuring, governing, and accounting for performance features that necessarily go beyond the mere financial and economic frames, but rather are concerned with social, environmental, and sustainability governance dimensions. This Special Issue welcomes contributions that by adopting either inductive or deductive approaches deal with the mechanisms, methods, and processes through which the sustainable performance of public sector organizations is recorded, analyzed, and reported. We welcome submissions targeting sustainability accounting in the public sector either from a theoretical or applied research perspective, covering both qualitative and quantitative methodologies.
Prof. Dr. Aurelio Tommasetti
Prof. Dr. Riccardo Mussari
Dr. Gennaro Maione
Dr. Daniela Sorrentino
Guest Editors
Manuscript Submission Information
Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.
Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Sustainability is an international peer-reviewed open access semimonthly journal published by MDPI.
Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 2400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.
Keywords
- Sustainability accounting
- Public sector accounting
- Sustainability planning
- Sustainability reporting
- Public sector performance
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