Table 6 Analytical framework of... | Emerald Publishing

Table 6

Analytical framework of non-financial reporting formats in public sector

A	Public sector focus	No	%	B	Country of research	No	%
A1	Central government	3	3	B1	Europe/UK	44	48
A2	State/Regional	4	4	B2	Oceania	15	16
A3	Local government	27	30	B3	North America	7	8
A4	State-owned enterprises	13	14	B4	South America	1	1
A5	Healthcare institutions	3	3	B5	Africa	4	4
A6	Educational institutions	27	30	B6	Asia	5	5
A7	Others	5	5	B7	Worldwide	11	12
A8	General	9	10	B8	None	2	2
	Totals	91	100.0	B9	Mixed	2	2
					Totals	91	100.0

A	Public sector focus	No	%	B	Country of research	No	%
A1	Central government	3	3	B1	Europe/UK	44	48
A2	State/Regional	4	4	B2	Oceania	15	16
A3	Local government	27	30	B3	North America	7	8
A4	State-owned enterprises	13	14	B4	South America	1	1
A5	Healthcare institutions	3	3	B5	Africa	4	4
A6	Educational institutions	27	30	B6	Asia	5	5
A7	Others	5	5	B7	Worldwide	11	12
A8	General	9	10	B8	None	2	2
	Totals	91	100.0	B9	Mixed	2	2
					Totals	91	100.0

C	Focus on type of reports	No	%	D	Focus of literature	No	%
C1	Sustainability report	51	56	D1	External reporting	57	63
C2	Popular report	3	3	D2	Auditing and assurance	0	0
C3	Integrated report	7	8	D3	Accountability and governance	24	26
C4	Webpage/Social media	9	10	D4	Management control/Strategy	7	8
C5	Mixed reports	10	11	D5	Other	3	3
C6	Other	11	12
	Totals	91	100.0		Totals	91	100.0

C	Focus on type of reports	No	%	D	Focus of literature	No	%
C1	Sustainability report	51	56	D1	External reporting	57	63
C2	Popular report	3	3	D2	Auditing and assurance	0	0
C3	Integrated report	7	8	D3	Accountability and governance	24	26
C4	Webpage/Social media	9	10	D4	Management control/Strategy	7	8
C5	Mixed reports	10	11	D5	Other	3	3
C6	Other	11	12
	Totals	91	100.0		Totals	91	100.0

E	Research methods	No	%	F	Reporting frameworks and models	No	%
E1	Case/Field study/Interviews	25	27	F1	No model proposed	32	35
E2	Content analysis/Historical analysis	40	44	F2	Apply or consider previous framw/mdl	44	48
E3	Survey/Questionnaire/Other empirical	16	18	F3	Propose a new model	15	17
E4	Commentary/Normative/Policy	9	10
E5	Literature review	1	1
	Totals	91	100.0		Totals	91	100.0

E	Research methods	No	%	F	Reporting frameworks and models	No	%
E1	Case/Field study/Interviews	25	27	F1	No model proposed	32	35
E2	Content analysis/Historical analysis	40	44	F2	Apply or consider previous framw/mdl	44	48
E3	Survey/Questionnaire/Other empirical	16	18	F3	Propose a new model	15	17
E4	Commentary/Normative/Policy	9	10
E5	Literature review	1	1
	Totals	91	100.0		Totals	91	100.0

G	Academics and practitioners	No	%
G1	Academics	82	90
G2	Practitioners	0	0
G3	Academics and practitioners	9	10
	Totals	91	100.0

Source(s): Categories adapted from Guthrie et al. (2012), Dumay et al. (2015; 2016) and Bisogno et al. (2018), and compiled by the authors