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Article
Publication date: 9 January 2024

Floriana Fusco, Pietro Pavone and Paolo Ricci

This study aims to explore to what extent stakeholder engagement affects the sustainability reporting (SR) process and if it succeeds in facilitating the encounter between demand…

Abstract

Purpose

This study aims to explore to what extent stakeholder engagement affects the sustainability reporting (SR) process and if it succeeds in facilitating the encounter between demand and supply of accountability, as well as the main challenges of this practice, by focusing on a crucial and under-investigated public sector area, the judicial system.

Design/methodology/approach

The study adopts an action research (AR) approach. Specifically, it focuses on a specific phase (i.e. stakeholder engagement) of the broader project that was carried on from 2019 in an Italian Public Prosecutor’s Office. Data were collected from multiple sources, i.e. written notes and reports gathered during meetings, the survey administered to stakeholders and the published sustainability reports.

Findings

Stakeholder engagement may be a valuable and effective tool for improving the level of accountability, as it increases the responsiveness of SR to the informative needs of stakeholders. However, the study also highlights some critical points that must be addressed to exploit this fully. Among these is the need to act upstream of the process by working on an accounting system that goes beyond the economic dynamics and can effectively answer the accountability demand.

Originality/value

The study contributes to theoretical and empirical knowledge by exploring a topic and a public sphere still limited investigated, i.e. the stakeholder engagement in sustainability in the judicial sector. The AR approach also presents some originality points, as it is low widespread in management and accounting literature.

Details

Social Responsibility Journal, vol. 20 no. 5
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 10 May 2023

Pietro Pavone, Paolo Ricci and Massimiliano Calogero

This paper aims to investigate the literacy corpus regarding the potential of big data to improve public decision-making processes and direct these processes toward the creation…

Abstract

Purpose

This paper aims to investigate the literacy corpus regarding the potential of big data to improve public decision-making processes and direct these processes toward the creation of public value. This paper presents a map of current knowledge in a sample of selected articles and explores the intersecting points between data from the private sector and the public dimension in relation to benefits for society.

Design/methodology/approach

A bibliometric analysis was performed to provide a retrospective review of published content in the past decade in the field of big data for the public interest. This paper describes citation patterns, key topics and publication trends.

Findings

The findings indicate a propensity in the current literature to deal with the issue of data value creation in the private dimension (data as input to improve business performance or customer relations). Research on data for the public good has so far been underestimated. Evidence shows that big data value creation is closely associated with a collective process in which multiple levels of interaction and data sharing develop between both private and public actors in data ecosystems that pose new challenges for accountability and legitimation processes.

Research limitations/implications

The bibliometric method focuses on academic papers. This paper does not include conference proceedings, books or book chapters. Consequently, a part of the existing literature was excluded from the investigation and further empirical research is required to validate some of the proposed theoretical assumptions.

Originality/value

Although this paper presents the main contents of previous studies, it highlights the need to systematize data-driven private practices for public purposes. This paper offers insights to better understand these processes from a public management perspective.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

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