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Towards Citizen Accountability Of Local Public Enterprises

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  • Dorothea GREILING
  • Birgit GRUB

Abstract

Since the liberalization of markets for public service provision within the nineties, the pressure on public sector entities to demonstrate their performance in financial and nonfinancial terms has increased. Compared to the private sector accountability expectations and obligations are higher for public enterprises due to public ownership and the specific public mission objectives. While there is a vast body of literature on public accountability in general, a research gap exists when it comes to the linkage of citizen accountability to the sustainability reporting practices of public enterprises. The paper analyses existing studies and adds a documentary analysis regarding sustainability reporting in German and Austrian public utilities.

Suggested Citation

  • Dorothea GREILING & Birgit GRUB, 2015. "Towards Citizen Accountability Of Local Public Enterprises," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 86(4), pages 641-655, December.
    • Handle: RePEc:bla:annpce:v:86:y:2015:i:4:p:641-655
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    1. Aurelio Tommasetti & Riccardo Mussari & Gennaro Maione & Daniela Sorrentino, 2020. "Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-Creation?," Sustainability, MDPI, vol. 12(5), pages 1-19, March.
    2. Joshua Steinfeld & Kouliga Koala & Ron Carlee, 2019. "Contracting for public stewardship in public-private partnerships," International Journal of Procurement Management, Inderscience Enterprises Ltd, vol. 12(2), pages 135-155.
    3. Bryony M. Bowman & Dexter V. L. Hunt & Chris D. F. Rogers, 2022. "Gazing into the Crystal Ball: A Review of Futures Analysis to Promote Environmental Justice in the UK Water Industry," Sustainability, MDPI, vol. 14(8), pages 1-18, April.
    4. Estíbaliz Biedma López & Manuel Larrán Jorge & Nieves Gómez Aguilar & María C. Conesa Carril, 2024. "SOEs' commitment to transparency: Voluntary disclosure as a driver of mandatory disclosure," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 95(3), pages 883-917, September.

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