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Digitalization and SDGs accounting: Evidence from the public healthcare sector

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  • Martina Pisarra
  • Marta Marsilio

Abstract

This article demonstrates the contribution of digitalization to sustainable development by presenting an SDG performance model focused on digital healthcare services. This model will help public healthcare organizations in their planning, budgeting, performance measurement and reporting activities, and will improve their internal and external accountability. The article highlights the issues associated with sourcing information for SDG indicators in healthcare organizations. Recommendations are made for policy-makers and public healthcare managers, such as exploiting available information flows within a multifaceted and horizontal accountability approach, improving data inter-operability by using data processing methods and leveraging artificial intelligence, and using information from citizen involvement.

Suggested Citation

  • Martina Pisarra & Marta Marsilio, 2025. "Digitalization and SDGs accounting: Evidence from the public healthcare sector," Public Money & Management, Taylor & Francis Journals, vol. 45(7), pages 753-765, October.
    • Handle: RePEc:taf:pubmmg:v:45:y:2025:i:7:p:753-765
    DOI: 10.1080/09540962.2025.2480119
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