The Case of the Auditor-General of South Africa

Luca Bartocci () and Francesca Picciaia ()
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Luca Bartocci: University of Perugia
Francesca Picciaia: University of Perugia

Chapter 20 in Integrated Reporting, 2013, pp 331-346 from Springer

Abstract: Abstract Recent social, political and economic changes have led to an evolution of the concept of public sector accountability. Greater awareness among citizens and the demand for greater transparency among public officers have led to new forms of reporting. Practices in use among private companies have been adapted to public organizations, leading to the spread of social, environmental, sustainability, intellectual capital reports, and more recently integrated reports. In this context, whereas the Consultation Draft of the International Integrated Reporting Framework (2013) was designed to provide guidelines on integrated reporting mainly to for-profit enterprises, it is also extendable to the public sector. This chapter examines the case of the Auditor-General of South Africa (AGSA), a public institution which published its first integrated report in 2012. The aim is to explore the integrated report of AGSA in light of the guiding principles and content elements provided by the Consultation Draft.

Keywords: Corporate Governance; Business Model; International Financial Reporting Standard; Global Reporting Initiative; Strategic Goal (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-02168-3_20

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DOI: 10.1007/978-3-319-02168-3_20

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