• Environmental accounting and reporting in Italian local governments: a longitudinal analysis of changes in context, content and process
  • Santos Domingues, Ana Rita <1987>

Subject

  • SECS-P/07 Economia aziendale

Description

  • This research aims at contributing to a better understanding of changes in local governments’ accounting and reporting practices. Particularly, ‘why’, ‘what’ and ‘how’ environmental aspects are included and the significance of changes across time. It adopts an interpretative approach to conduct a longitudinal analysis of case studies. Pettigrew and Whipp’s framework on context, content and process is used as a lens to distinguish changes under each dimension and analyse their interconnections. Data is collected from official documents and triangulated with semi-structured interviews. The legal framework defines as boundaries of the accounting information the territory under local governments’ jurisdiction and their immediate surrounding area. Organisational environmental performance and externalities are excluded from the requirements. An interplay between the local outer context, political commitment and organisational culture justifies the implementation of changes beyond what is regulated and the implementation of transformational changes. Local governments engage in international networks to gain access to funding and implement changes, leading to adopting the dominant environmental agenda. Key stakeholders, like citizens, are not engaged in the accounting and reporting process. Thus, there is no evidence that the environmental aspects addressed and related changes align with stakeholders’ needs and expectations, which jeopardises its significance. Findings from the current research have implications in other EU member states due to the harmonisation of accounting and reporting practices and the common practice across the EU in using external funding to conceptualise and implement changes. This implies that other local governments could also be representing a limited account related to environmental aspects.

Date

  • 2021-05-27
  • info:eu-repo/date/embargoEnd/2024-04-01

Type

  • Doctoral Thesis
  • PeerReviewed

Format

  • application/pdf

Identifier

urn:nbn:it:unibo-27727

Santos Domingues, Ana Rita (2021) Environmental accounting and reporting in Italian local governments: a longitudinal analysis of changes in context, content and process, [Dissertation thesis], Alma Mater Studiorum Università di Bologna. Dottorato di ricerca in Phd in management , 32 Ciclo.

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