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The purpose of this paper is to approach, both theoretically and empirically, public sector reporting at European Union (EU) level. It contributes to the accounting harmonisation literature by revealing the actual status of governmental reporting at the national level.

The paper carried out an exploratory data analysis of the harmonisation of statistical, budgetary and financial reporting at the EU level. A mapping visualisation offers a comprehensive overview of the current state of connections between these reporting systems.

The results reveal the complexity of governments’ reporting systems homogeneity, although all stakeholders recognise the struggle for the principles of performance and transparency in the public sector. Thus, these are following the EU Commission’s study, which concludes that there is significant heterogeneity in the accounting and reporting practices applied transversely throughout all Member States.

The relevance of the study is comprehensive, from the economic environment to the practitioners, from the international regulatory bodies to the national ones, all can assess and quantify the significance of the past, present and future changes, considering their needs. The limitations of the research regard the documentation background because uniformly accessing some information presented by the EU Member States is relatively tricky. Future research might focus on the effects of these changes as they occur.

The study contributes to the scientific literature in the public sector through a comprehensive, well-supported and statistically grounded analysis performed at EU level, able to provide reliable results and to support valuable future recommendations towards harmonised reporting. Moreover, it supports and encourages all national and international efforts for improving the comparability of financial, budgetary and aggregated statistical reports.

In many industries, firms collaborate as business partners, which helps them achieve superior outcomes and ensure survival in a crisis. Business relationships help companies access limited resources, share information and build trust within the community. This paper aims to highlight the strategies that firms can use to adapt to the loss of a business partner.

This study considers qualitative examples from what happens when a business partner disappears in the Thoroughbred horse industry. The authors draw attention to several types of partner loss due to firm bankruptcy, owner death and strategic restructuring.

This paper proposes a framework of strategies for surviving the loss of business partners. Specifically, surviving partners may respond by strategic distancing, relationship self-repair or reconfiguration through asset purchases or mimicry by minimizing exit risks.

The proposed framework can be used by strategists and managers to determine a course of action when faced with the loss of a business partner. Managers can quickly respond to a partner’s exit with the appropriate action to distance their business or stabilize alternate relationships.

The novel framework, informed by examples from the Thoroughbred horse industry, conceptualizes an important theoretical and practical problem. This paper proposes strategies for how businesses react and adapt to survive after losing a business partner.

This paper aims to investigate whether the key items encompassed in the new reporting trends are addressed in the current reporting set and, also, whether there are certain patterns regarding disclosure practices across a sample of reporting entities.

The research methodology takes into consideration both the financial and non-financial elements from the entities’ activities and embeds them in the analysis, in a more holistic frame offered by integrated reporting. The disclosure level is investigated using the six-tier capital model from the International Integrated Reporting Council Framework and the eight major principles from GRI guidelines. Furthermore, the cluster analysis is used to identify the disclosure practices patterns within some European Union local public administrations.

The level of disclosure within the analyzed entities is relatively high. Also, the results of the cluster analysis reveal some disclosure patterns, especially regarding the Anglo-Saxon and Northern local public administrations, the municipalities with the highest degree of disclosure of the sample.

The most significant limitations are represented by the sample of municipalities, the language filter and the fact that only one-year data were considered for analysis.

The study can be useful to any other institutions under the dome of the public sector, willing to enhance public accountability throughout greater transparency. Also, it might help the public managers to outline a long-term development plan about how to create value and to whom, material issues, risks and strategy through the integrated reporting, a cornerstone for future changes. Moreover, it might also be a subject of interest in the research environment, offering new opportunities for further empirical studies, by applying and testing it in other public organizations.

The study provides an original assessment tool useful to improving the reporting process. Also, it can be useful to other public institutions that are willing to enhance public accountability throughout greater transparency.

Privacy considerations have become a topic with increasing interest from academics, industry leaders and regulators. In response to consumers’ privacy concerns, Google announced in 2020 that Chrome would stop supporting third-party cookies in the near future. At the same time, advertising technology companies are developing alternative solutions for online targeting and consumer privacy controls. This paper aims to explore privacy considerations related to online tracking and targeting methods used for programmatic advertising (i.e. third-party cookies, Privacy Sandbox, Unified ID 2.0) for a variety of stakeholders: consumers, AdTech platforms, advertisers and publishers.

This study analyzes the topic of internet user privacy concerns, through a multi-pronged approach: industry conversations to collect information, a comprehensive review of trade publications and extensive empirical analysis. This study uses two methods to collect data on consumer preferences for privacy controls: a survey of a representative sample of US consumers and field data from conversations on web-forums created by tech professionals.

The results suggest that there are four main segments in the US internet user population. The first segment, consisting of 26% of internet users, is driven by a strong preference for relevant ads and includes consumers who accept the premises of both Privacy Sandbox and Unified ID (UID) 2.0. The second segment (26%) includes consumers who are ambivalent about both sets of premises. The third segment (34%) is driven by a need for relevant ads and a strong desire to prevent advertisers from aggressively collecting data, with consumers who accept the premises of Privacy Sandbox but reject the premises of UID 2.0. The fourth segment (15% of consumers) rejected both sets of premises about privacy control. Text analysis results suggest that the conversation around UID 2.0 is still nascent. Google Sandbox associations seem nominally positive, with sarcasm being an important factor in the sentiment analysis results.

The value of this paper lies in its multi-method examination of online privacy concerns in light of the recent regulatory legislation (i.e. General Data Protection Regulation and California Consumer Privacy Act) and changes for third-party cookies in browsers such as Firefox, Safari and Chrome. Two alternatives proposed to replace third-party cookies (Privacy Sandbox and Unified ID 2.0) are in the proposal and prototype stage. The elimination of third-party cookies will affect stakeholders, including different types of players in the AdTech industry and internet users. This paper analyzes how two alternative proposals for privacy control align with the interests of several stakeholders.

Considering the worldwide importance granted to this topic, the purpose of this paper is to analyze, through a detailed pyramidal analysis, the intention of International Public Sector Accounting Standards (IPSAS) to respond better to the public sector characteristics.

The research methodology combines content analysis with the comparative and interpretive method, and also some statistical methods such as residual analysis, association coefficients, that come to bring added value to the public sector literature.

The main findings of the research concern the appreciation of consolidation approach in the public sphere under a dual aspect. The first one is theoretical, by presenting the evolution of the concept in literature, and the second one is empirical, by analyzing how IPSAS correlates with International Financial Reporting Standards (IFRS), how the Exposure Draft 49 (ED 49) respondents perceive its content and implications, along with the extent to which the publication of IPSAS 35 took into account the exposure draft stage. In the authors’ opinion, the study manages to capture, theoretically and empirically, the evolution and the stage of consolidation in the public sector. The main results of the study lie in the combination in the empirical sphere of the content analysis with the mathematical and statistical methods, in order to assess the correlation IPSAS/IFRS, the responses to ED 49, but also the influences on the final version of IPSAS 35.

The main limitations of the study are: the diversity of the received responses to ED and the number of comment letters submitted by the respondents.

The study addresses to a broad range of users: theoreticians, practitioners or professional bodies/legislators who will have a basis for analyzing what the acceptance and inclusion of IPSAS 35 in the national accounting rules would mean.

The paper offers the possibility to understand the evolution of the concept of public sector consolidation.

The first originality aspect is revealed by the theoretical documentation and the second one lies in the combination of the empirical sphere of the content analysis with the mathematical and statistical methods.

This study aims to explore the linkages between sustainable development and sustainability reporting by approaching the UN’s 2030 Agenda in connection with the Integrated Reporting (IR) and Global Reporting Initiative (GRI) frameworks. It aims to outline a theoretical model able to support the achievement of sustainable development goals (SDGs) through appropriate reporting.

The research methodology follows a qualitative approach, combining content and benchmarking analyses of the official documents in question. It aims to provide a better understanding of the conceptual matches between the “5 Ps” of sustainable development and the two sustainability reporting frameworks (IR and GRI) by breaking them down into components and overlapping their constituents to highlight the connections.

The results reveal that both sustainability reporting frameworks provide prerequisites to ensure SDGs achievement due to the embedded sustainability issues. As there are more matches between SDGs and the capitals implied in the pursuit of value creation, IR better fits to become part of the sustainable development strategy as a valuable option for reporting on SDGs.

The study addresses academia through a better understanding of the connections between SDGs and sustainability reporting. It might help regulators to improve their latest efforts to enhance transparency and comparability through the enactment of Directive 2014/95, as long as it has not imposed a standardised report yet. It could guide practitioners to face future challenges and support their steps towards standardised reporting practices.

This paper approaches the newsworthy topic of sustainable development, outlining a conceptual model meant to support the SDGs achievement through appropriate standardised reporting. It might also fill the gap of the Directive 2014/95 on non-financial information disclosure as it identifies the most suitable type of reporting to enhance the harmonisation at the European level.

The purpose of this study is to explore the underlying assumption that macroeconomic factors (legal, cultural, social, financial and/or economic) might support or constrain countries’ decisions to timely and fully transpose the Directive 2014/95/EU (EUD) on non-financial information disclosure.

The research design relies mainly on exploratory factors analysis, regression techniques (linear, logistic and multinomial) and additional robustness and sensitivity tests, all performed to ensure the reliability and trustworthiness of the results.

The results reveal that the directive’s transposition process is driven more by regulatory and social legitimisation forces than by economic and financial pressures. Stronger governance and weaker interests’ protection ensure appropriate compliance with new regulations, while highly educated countries express openness towards developing accounting systems that enhance information transparency.

The results are useful for practitioners currently engaged in the directive’s implementation process, academics interested in challenging debates concerning this topic and regulatory bodies to better support its full enactment.

This paper approaches the newsworthy topic of non-financial information disclosure settled by the EUD and marks an essential step towards harmonising non-financial reporting across Europe. It enriches the scientific literature through the first empirical analysis that sheds light on its explanatory drivers.