Contact us
 |
[email protected] |
 |
3275638434 |
 |
 |
| Paper Publishing WeChat |
Useful Links
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Article
Author(s)
Costa Antonio, De Matteis Fabio, Preite Daniela, Tafuro Alessandra
Full-Text PDF
XML 1313 Views
DOI:10.17265/1537-1514/2016.06.001
Affiliation(s)
Antonio Costa, full professor at the Department of Management, Economics, Mathematics and Statistics, University of Salento, Lecce, Italy.
Fabio De Matteis, researcher at the Department of Management, Economics, Mathematics and Statistics, University of Salento, Lecce, Italy.
Daniela Preite, professor at the Department of Management, Economics, Mathematics and Statistics, University of Salento, Lecce, Italy; professor, Public Management and Policy Department, SDA Bocconi-Milano, Italy.
Alessandra Tafuro, professor at the Department of Management, Economics, Mathematics and Statistics, University of Salento, Lecce, Italy.
ABSTRACT
Is there a relationship between sustainability strategies and the financial efforts for their realization? This is a particularly complex question considering that sustainability has generated an intense academic and political debate. In order to contribute to the debate, the authors investigate the existence of the relationship between the strategies of local authorities in terms of sustainability and their translation into financial commitments. To this end, firstly, the paper shows the results of research that explores the sustainability strategies of a sample of the 20 Italian regional capital cities, through the content analysis of their Performance Plans. Secondly, the authors present their elaboration of financial data related to the main dimensions of sustainability (environment and territory management, welfare area, and economic development). Finally, they discuss the relationship between the two aspects surveyed (strategies and expenditures committed to sustainability) highlighting critical perspectives also for future research. Briefly, the conclusions underline: a) great autonomy in formulating strategies, highlighted by the different programming documents analyzed; b) the main terms related to sustainability are rarely used; c) particular importance, from a financial point of view, was given to the environmental and welfare sustainability dimensions both in relation to the total current expenditure committed, and in terms of financial implementation. The expenditure impact for economic development is much lower, while the average level of financial implementation of the same is higher; and d) a discrepancy between the limited strategic consideration of the sustainability dimensions and the considerable amount of financial commitments related to sustainability.
KEYWORDS
sustainability management, local government, accounting
Cite this paper
References
Andrew, J., & Cortese, C. (2013). Free market environmentalism and the neoliberal project: The case of the climate disclosure standards board. Critical Perspectives on Accounting, 24(6), 397-409.
Andrew, J., Kaidonis, M. A., & Andrew, B. (2010). Carbon tax: Challenging neoliberal solutions to climate change. Critical Perspectives on Accounting, 21(7), 611-618.
Baker, C. R. (2014). Breakdowns of accountability in the face of natural disasters: The case of Hurricane Katrina. Critical Perspectives on Accounting, 25(7), 620-632.
Ball, A. (2002). Sustainability accounting in UK local government: An agenda for research. Association of Chartered Certified Accountants (ACCA), Research Report, NO. 78.
Ball, A. (2004). A sustainability accounting project for the UK local government sector? Testing the social theory mapping process and locating a frame of reference. Critical Perspectives on Accounting, 15(8), 1009-1035.
Ball, A., & Bebbington, J. (2008). Accounting and reporting for sustainable development in public service organizations: Issues and emerging directions. Public Money and Management, 28(6), 323-325.
Ball, A., & Grubnic, S. (2007). Sustainability accounting and accountability in the public sector. In J. Unerman, J. Bebbington, and B. O’Dwyer (Eds.), Sustainability accounting and accountability. London: Routledge.
Barzelay, M. (2001). The new public management. Improving research and policy dialogue. Berkeley: University of California Press.
Bebbington, J., & Gray, R. (2001). An account of sustainability: Failure, success and a reconceptualization. Critical Perspectives on Accounting, 12(5), 557-605.
Behn, R. D. (1998). The new public management paradigm and the search for democratic accountability. International Public Management Journal, 1(2), 131-164.
Borgonovi, E. (1996). Principi e sistemi aziendali per le amministrazioni pubbliche. Milano: Egea.
Broadbent, J., & Laughlin, R. (2003). Control and legitimation in government accountability processes: The private finance initiative in the UK. Critical Perspectives on Accounting, 14(1-2), 23-48.
Bruff, G., & Wood, A. (2000). Local sustainable development: Land-use planning’s contribution to modern LG. Journal of Environmental Planning and Management, 43(4), 519-539.
Brugmann, J. (1996). Planning for sustainability at the local government level. Environ Impact Asses Rev., 16, 363-379.
Carter, C., Clegg, S., & Wahlin, N. (2011). When science meets strategic realpolitik: The case of the Copenhagen UN climate change summit. Critical Perspectives on Accounting, 22(7), 682-697.
Cho, C. H., & Patten, D. M. (2013). Green accounting: Reflections from a CSR and environmental disclosure perspective. Critical Perspectives on Accounting, 24(6), 443-447.
Dumay, J., Guthrie, J., & Farneti, F. (2010). GRI sustainability reporting guidelines for public and third sector organizations. Public Management Review, 12(4), 531-548.
Economic and Social Commission for Asia and the Pacific. (2004). Integrating economic and enviromental policies: The case of Pacific Island countries. Development Papers, NO. 25, United Nation.
Farneti, F. (2012). La rendicontazione di sostenibilità negli enti locali. Roma: RIREA.
Farneti, F., & Guthrie, J. (2009). Sustainability reporting by Australian Public Sector Organisations: Why they report. Accounting Forum, 33(2), 89-98.
Gray, R. (2006). Social, environmental and sustainability reporting and organizational value creation: Whose value? Whose creation? Accounting, Auditing and Accountability Journal, 19(6), 793-819.
Homann, K. (1996). Sustainability: Politikvorgabe oder regulative idee? In L. Gerken (Ed.), Ordnungspolitische grundfragen einer politik der nachhaltigkeit (pp. 33-47). Baden-Baden: Nomos.
Hood, C. (1995). The new public management in the 1980s: Variations on a theme. Accounting Organizations and Society, 20(2/3), 93-109.
Kaur, A., & Lodhia, S. (2014). The state of disclosures on stakeholder engagement in sustainability reporting in Australian local councils. Pacific Accounting Review: Special Issue on Sustainability Accounting and Reporting, 26(1/2), 54-74.
Kelly, R., Sirr, L., & Ratcliffe, J. (2004). Futures thinking to achieve sustainable development at local level in Ireland. Foresight: The Journal of Futures Studies, Strategic Thinking and Policy, 6(2), 80-90.
Krippendorff, K. (1980). Content analysis. An introduction to its methodology. Beverly Hills: Sage.
Mazzara, L., Sangiorgi, D., & Siboni, B. (2010a). Strategic planning in Italian local governments. A sustainability focus? Public Management Review, 12(4), 493-509.
Mazzara, L., Sangiorgi, D., & Siboni, B. (2010b). Lo sviluppo sostenibile in ottica strategica: Un’analisi delle pratiche negli enti locali. Azienda Pubblica, 23(3), 417-443.
Michelon, G., Pilonato, S., & Ricceri, F. (2015). CSR reporting practices and the quality of disclosure: An empirical analysis. Critical Perspectives on Accounting, in Press, Available online 15 November 2014.
Murcott, S. (1997). What is sustainability? Conference paper presented at AAAS Annual Conference; IIASA, Sustainability Indicators Symposium, Seattle, WA.
Parker, L., & Gould, G. (1999). Changing public sector accountability. Critiquing new direction. Accounting Forum, 23(2), 109-136.
Pezzey, J. (1992). Sustainability: An interdisciplinary guide. Environmental Values, 1(4), 321-362.
Pollitt, C., & Bouckaert, G. (2002). La riforma del management pubblico. Milano: Università Bocconi Editore.
Rahaman, A. S., Lawrence, S., & Roper, J. (2004). Social and environmental reporting at the VRA: Institutionalised legitimacy or legitimation crisis? Critical Perspectives on Accounting, 15(1), 35-56.
Roberts, R., & Wallace, D. M. (2015). Sustaining diversity in social and environmental accounting research. Critical Perspectives on Accounting, in press, Available online 8 May 2015.
Rogers, P. P., Jalal, K. F., & Boyd, J. A. (2008). An introduction to sustainable development. London: Earthscan.
Sargiacomo, M. (2014). Accounting for natural disasters & humanitarian interventions. Critical Perspectives on Accounting, 25(7), 576-578.
Spence, C., Chabrak, N., & Pucci, R. (2013). Doxic sunglasses: A response to “Green accounting and Green Eyeshades: Twenty years later”. Critical Perspectives on Accounting, 24(6), 469-473.
Strange, T., & Bayley, A. (2008). Sustainable development. Linking economy, society, environment. Paris: OECD Publishing.
Tolba, M. K. (1997). Sustainable development: Constraints and opportunities. London: Butterworths.
WCED (UN World Commission on Environment and Development). (1987). Our common future: Report of the world commission on environment and development. Switzerland: WCED.
Williams, B., Wilmshurt, T., & Clift, R. (2011). Sustainability reporting by local government in Australia: Current and future prospects. Accounting Forum, 35(1), 176-186.
Williams, P. M. (2002). Community strategies: Mainstreaming sustainable development and strategic planning? Sustainable Development, 10(4), 197-205.