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September 16, 2025Journal of Public Budgeting Accounting & Financial Management

Non-financial reporting for accountability in the public healthcare sector: a structured literature review

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Authors

MPMartina PisarraMMMarta Marsilio

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Overview

Structured literature review uncovers accountability trends in public healthcare, indicating critical gaps and future research directions.

Key Points

  • Growing interest in non-financial reporting reflects public healthcare organizations' commitment to sustainability, enhancing accountability.
  • The analysis highlights the ongoing debate over tools and standards for effective non-financial reporting in public healthcare settings.
  • Stakeholder engagement is identified as a key area for both policymakers and future academic research in the context of non-financial reporting.
  • The study offers valuable insights for promoting accountability in public healthcare regarding social and environmental issues through non-financial reporting.

Cite This Study

Pisarra et al. (2025) studied this question.

synapsesocial.com/papers/68d42710713b0b5dfea6d282https://doi.org/10.1108/jpbafm-05-2024-0078
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A Critical Review of Non-Financial Disclosure Measurement Methods2025
  2. 2Developments and dynamics of non-financial reporting in the banking sector: the impact on the Italian context2025
  3. 3Financial Management In Public Health Systems: A Review Of Literature On Funding, Budgeting, And Resource Allocation2025 · 1 citations
  4. 4Sustainability Practices in Hospitals: A Systematic Literature Review and Research Agenda2025 · 7 citations
  5. 5A Systematic Literature Review of Financial Sustainability2024 · 1 citations