Table 5 Analytical framework of ESABR in... | Emerald Publishing

Table 5

Analytical framework of ESABR in the public sector

A	Jurisdiction and organisational focus	No	%	B	Continent of research	No	%
A1	Central government	9	6.6	B1	Africa	4	2.9
A2	State/regional	8	5.9	B2	America	10	7.4
A3	Local government	40	29.4	B3	Asia	21	15.4
A4	State-owned enterprises	16	11.8	B4	Australia	24	17.6
A5	Universities	37	27.2	B5	Europe	51	37.5
A6	Healthcare organisations	3	2.2	B6	International	26	19.1
A7	Mixed	23	16.9		Totals	136
	Totals	136

A	Jurisdiction and organisational focus	No	%	B	Continent of research	No	%
A1	Central government	9	6.6	B1	Africa	4	2.9
A2	State/regional	8	5.9	B2	America	10	7.4
A3	Local government	40	29.4	B3	Asia	21	15.4
A4	State-owned enterprises	16	11.8	B4	Australia	24	17.6
A5	Universities	37	27.2	B5	Europe	51	37.5
A6	Healthcare organisations	3	2.2	B6	International	26	19.1
A7	Mixed	23	16.9		Totals	136
	Totals	136

C	Focus of literature	No	%	D	Research methods	No	%
C1	Environmental budget	0	0	D1	Quantitative empirical analysis	31	22.8
C2	Environmental accounting	8	5.88	D2	Survey/questionnaire/interviews/other empirical	89	65.4
C3	Environmental reporting	20	14.71	D3	Conceptual	5	3.7
C4	Sustainability budget	1	0.74	D4	Commentary/normative/policy	6	4.4
C5	Sustainability accounting	7	5.15	D5	Literature review	5	3.7
C6	Sustainability reporting	91	66.91		Totals	136
C7	Environmental and Sustainability management accounting	4	2.94
C8	Auditing and assurance	5	3.68
	Totals	136

C	Focus of literature	No	%	D	Research methods	No	%
C1	Environmental budget	0	0	D1	Quantitative empirical analysis	31	22.8
C2	Environmental accounting	8	5.88	D2	Survey/questionnaire/interviews/other empirical	89	65.4
C3	Environmental reporting	20	14.71	D3	Conceptual	5	3.7
C4	Sustainability budget	1	0.74	D4	Commentary/normative/policy	6	4.4
C5	Sustainability accounting	7	5.15	D5	Literature review	5	3.7
C6	Sustainability reporting	91	66.91		Totals	136
C7	Environmental and Sustainability management accounting	4	2.94
C8	Auditing and assurance	5	3.68
	Totals	136

E	Contribution and implications	No	%	F	Theoretical frameworks	No	%
E1	Theoretical/methodological implications	44	32.4	F1	None proposed	41	30.1
E2	Empirical/practical implications	88	64.7	F2	Applies or considers previous	92	67.6
E3	No implications	4	2.9	F3	Proposes a new	3	2.2
	Totals	136			Totals	136

E	Contribution and implications	No	%	F	Theoretical frameworks	No	%
E1	Theoretical/methodological implications	44	32.4	F1	None proposed	41	30.1
E2	Empirical/practical implications	88	64.7	F2	Applies or considers previous	92	67.6
E3	No implications	4	2.9	F3	Proposes a new	3	2.2
	Totals	136			Totals	136

G	Academics. Practitioners and consultants	No	%
G1	Academic(s)	131	96.3
G2	Practitioners and consultants	1	0.7
G3	Academic(s). Practitioners and consultants	4	2.9
	Totals	136