The study investigates previous research concerning disclosure quality measurement in the public sector context. The principal motivation for undertaking this analysis is the growing body of literature that has examined this issue from different perspectives in light of the increasing attention paid by academics and practitioners to the transparency and accountability of public sector entities. The study adopts a structured research methodology, aiming to offer a critical overview of the state of the art, highlighting the main issues investigated by scholars and the areas of research which are under-investigated, unveiling emerging gaps. In so doing, this study outlines a future research agenda.
Disclosure Quality Measurement in the Public Sector: A Structured Literature Review.
Marco Bisogno
;Francesca Citro;Serena Santis;Aurelio Tommasetti
2017
Abstract
The study investigates previous research concerning disclosure quality measurement in the public sector context. The principal motivation for undertaking this analysis is the growing body of literature that has examined this issue from different perspectives in light of the increasing attention paid by academics and practitioners to the transparency and accountability of public sector entities. The study adopts a structured research methodology, aiming to offer a critical overview of the state of the art, highlighting the main issues investigated by scholars and the areas of research which are under-investigated, unveiling emerging gaps. In so doing, this study outlines a future research agenda.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.