Coding framework of NFR literature in the healthcare sector
| # | % | #PHOs | # | % | #PHOs | ||||
|---|---|---|---|---|---|---|---|---|---|
| A | Jurisdiction | 42 | 100% | 19 | E | Focus of the literature | 42 | 100% | 19 |
| A.1 | Supra-national – general | 5 | 12% | – | E.1 | External reporting | 19 | 46% | 8 |
| A.2 | Supra-national – organisational | 3 | 7% | 1 | E.2 | Auditing/assurance | 2 | 4% | 2 |
| A.3 | National–general | 6 | 14% | 4 | E.3 | Performance control/strategy | 6 | 14% | 2 |
| A.4 | National–organisational | 14 | 33.5% | 4 | E.4 | Performance measurement | 7 | 17% | 4 |
| A.5 | One organisation | 14 | 33.5% | 10 | E.5 | Accountability/governance | 3 | 7% | 2 |
| B | Organizational focus | 42 | 100% | 19 | E.6 | Others | 5 | 12% | 1 |
| B.1 | Public listed/private | 7 | 17% | – | F | Theoretical framework | 42 | 100% | 19 |
| B.2 | Public organizations | 15 | 35% | 15 | F.1 | Stakeholder theory | 7 | 17% | 2 |
| B.3 | Not-for-profit | 4 | 10% | – | F.2 | Legitimacy theory | 2 | 4% | 2 |
| B.4 | Other (mixed or not identified) | 16 | 38% | 4* | F.3 | Institutional theory | 4 | 10% | 2 |
| C | Country of research | 42 | 100% | 19 | F.4 | Principal-agency theory | 0 | 0% | – |
| C.1 | South Europe | 15 | 35% | 8 | F.5 | None | 22 | 52% | 6 |
| C.2 | North Europe | 3 | 7% | 3 | F.6 | Other | 7 | 17% | 7 |
| C.3 | United Kingdom | 0 | 0% | – | G | Type of report | 42 | 100% | 19 |
| C.4 | USA/Canada | 5 | 12% | – | G.1 | Sustainability report | 16 | 38% | 5 |
| C.5 | South America | 1 | 2% | – | G.2 | Integrated report | 3 | 7% | 1 |
| C.6 | Oceania | 2 | 5% | 2 | G.3 | Webpage/social media | 3 | 7% | 3 |
| C.7 | Africa | 2 | 5% | 2 | G.4 | Mixed | 7 | 17% | 1 |
| C.8 | Asia | 6 | 14% | 3 | G.5 | Other | 13 | 31% | 9 |
| C.9 | None | 4 | 10% | – | H | Framework/model | 42 | 100% | 19 |
| C.10 | Mixed | 4 | 10% | 1 | H.1 | Previous framework/model | 13 | 31% | 8 |
| D | Research methods | 42 | 100% | 19 | H.2 | New framework/model | 22 | 52% | 8 |
| D.1 | Case/field study/interviews | 22 | 52% | 13 | H.3 | No framework/model | 7 | 17% | 3 |
| D.2 | Content analysis/historical analysis | 10 | 24% | 3 | |||||
| D.3 | Survey/questionnaire/other empirical | 5 | 12% | – 3 | |||||
| D.4 | Commentary/normative/policy | 1 | 2% | – – | |||||
| D.5 | Literature review | 4 | 10% | – |
| 42 | 100% | 19 | 42 | 100% | 19 | ||||
| Supra-national – general | 5 | 12% | – | External reporting | 19 | 46% | 8 | ||
| Supra-national – organisational | 3 | 7% | 1 | Auditing/assurance | 2 | 4% | 2 | ||
| National–general | 6 | 14% | 4 | Performance control/strategy | 6 | 14% | 2 | ||
| National–organisational | 14 | 33.5% | 4 | Performance measurement | 7 | 17% | 4 | ||
| One organisation | 14 | 33.5% | 10 | Accountability/governance | 3 | 7% | 2 | ||
| 42 | 100% | 19 | Others | 5 | 12% | 1 | |||
| Public listed/private | 7 | 17% | – | 42 | 100% | 19 | |||
| 15 | 35% | 15 | Stakeholder theory | 7 | 17% | 2 | |||
| Not-for-profit | 4 | 10% | – | Legitimacy theory | 2 | 4% | 2 | ||
| Other (mixed or not identified) | 16 | 38% | 4* | Institutional theory | 4 | 10% | 2 | ||
| 42 | 100% | 19 | Principal-agency theory | 0 | 0% | – | |||
| South Europe | 15 | 35% | 8 | None | 22 | 52% | 6 | ||
| North Europe | 3 | 7% | 3 | Other | 7 | 17% | 7 | ||
| United Kingdom | 0 | 0% | – | 42 | 100% | 19 | |||
| USA/Canada | 5 | 12% | – | Sustainability report | 16 | 38% | 5 | ||
| South America | 1 | 2% | – | Integrated report | 3 | 7% | 1 | ||
| Oceania | 2 | 5% | 2 | Webpage/social media | 3 | 7% | 3 | ||
| Africa | 2 | 5% | 2 | Mixed | 7 | 17% | 1 | ||
| Asia | 6 | 14% | 3 | Other | 13 | 31% | 9 | ||
| None | 4 | 10% | – | 42 | 100% | 19 | |||
| Mixed | 4 | 10% | 1 | Previous framework/model | 13 | 31% | 8 | ||
| 42 | 100% | 19 | New framework/model | 22 | 52% | 8 | |||
| Case/field study/interviews | 22 | 52% | 13 | No framework/model | 7 | 17% | 3 | ||
| Content analysis/historical analysis | 10 | 24% | 3 | ||||||
| Survey/questionnaire/other empirical | 5 | 12% | – | ||||||
| Commentary/normative/policy | 1 | 2% | – | ||||||
| Literature review | 4 | 10% | – |
Note(s): * Studies that investigate both public and other types of healthcare organizations
Source(s): Authors’ own work
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