In the last two decades there has been a strong drive by the EU-Regulation of liberalizing the service delivery of Services of General Economic Interest. Public enterprises are under pressure to be more market-orientated. In Germany there has been a long tradition that public enterprises are...

Purpose: The purpose of this paper is to encourage research implicating public sector accounting practitioners. It overviews articles in the AAAJ Forum arising from the Comparative International Governmental Accounting Research (CIGAR) Network conference in 2015 in which practitioners’ doings...

Purpose: The purpose of this paper is to investigate the status quo of Global Reporting Initiative (GRI)-based sustainable public value (SPV) reporting by electric utilities. Furthermore, the study attempts to find out whether a stock exchange listing and/or a public ownership are positively...

Purpose: A growing amount of German and Austrian utilities create own Facebook accounts to communicate with their stakeholders. Whereas existing studies describe how utility companies are currently using Facebook, to the best of the authors’ knowledge, there exists no study which focuses on...

Purpose: Materiality, as a content-selection principle, is an emerging trend in sustainability reporting for making sustainability reports (SRs) more relevant for stakeholders. The purpose of this paper is to investigate whether materiality matters in the reporting practice of universities...