Skip to main content
Have a personal or library account? Click to login
Sustainability KPIs in the Public Sector: A Bibliometric Review Cover

References

  1. Battersby, B., Gonguet, F., Wendling, C. P., Charaoui, J., & Petrie, M. (2022). How to make the management of public finances climate-sensitive - “Green PFM”, (IMF How-To Note No. 2022/006). International Monetary Fund. https://doi.org/10.5089/9798400221682.061
  2. Dutta, S. K., Lawson, R. A., & Marcinko, D. J. (2013). Alignment of performance measurement to sustainability objectives: A variance-based framework. Journal of Accounting and Public Policy, 32(6), 456–474. https://doi.org/10.1016/j.jaccpubpol.2013.08.008
  3. Elbashir, M. Z., Sutton, S. G., Arnold, V., & Collier, P. A. (2022), Leveraging business intelligence systems to enhance management control and business process performance in the public sector. Meditari Accountancy Research, 30(4), 914–940. https://doi.org/10.1108/MEDAR-04-2021-1287
  4. Figge, F., Hahn, T., Schaltegger, S., & Wagner, M. (2002). The sustainability balanced scorecard - Linking sustainability management to business strategy. Business Strategy and the Environment, 11(5), 269–284. https://doi.org/10.1002/bse.339
  5. Gheorghe, M., & Toniș, R. (2015). Business intelligence solution for Romanian SMEs associated in a network business environment. UPB Scientific Bulletin, Series D: Mechanical Engineering, 77(4), 357–369, https://www.scientificbulletin.upb.ro/static/pdfs/rez345_146876.pdf.
  6. Guran, M., Mehanna, A., & Hussein, B. (2009). On-line analytical mining for advanced business intelligence solution. UPB Scientific Bulletin, Series C: Electrical Engineering and Computer Science, 71(2), 75–90, https://www.scientificbulletin.upb.ro/static/pdfs/rez346.pdf.
  7. Hansen, E. G., & Schaltegger, S. (2018). Sustainability balanced scorecards and their architectures: Irrelevant or misunderstood? Journal of Business Ethics, 150, 937–952. https://doi.org/10.1007/s10551-017-3531-5
  8. OECD. (2024). Green budgeting in OECD countries 2024. OECD Publishing. https://doi.org/10.1787/9aea61f0-en
  9. OECD Publishing. (2025). Advancing public sector sustainability reporting: Insights from past reforms (OECD Papers on Budgeting No. 2025/05). OECD Publishing. https://doi.org/10.1787/ad5fb10f-en
  10. Maas, K., Schaltegger, S., & Crutzen, N. (2016). Integrating corporate sustainability assessment, management accounting, control, and reporting. Journal of Cleaner Production, 136 (Part A), 237–248. https://doi.org/10.1016/j.jclepro.2016.05.008
  11. Nitu, L. N., Nitu, D. C., & Solomon, G. (2011). ISO 9004 and risk management in practice. UPB Scientific Bulletin, Series D: Mechanical Engineering, 73(4), 261–272, https://www.scientificbulletin.upb.ro/static/pdfs/rez31716.pdf.
  12. Pramono, A. J., Suwarno, S., Amyar, F., Eliyanora, F., & Mulyani, S. (2023). Sustainability management accounting in achieving sustainable development goals: The role of performance auditing in the manufacturing sector. Sustainability, 15(13), 10082, https://doi.org/10.3390/su151310082
  13. Pulfer, R., & Bucovetchi, O. (2016). Modelling risk dependencies within complex situation management concept. UPB Scientific Bulletin, Series B: Chemistry and Materials Science, 78(4), 139–146, https://www.scientificbulletin.upb.ro/static/pdfs/rez4e9_680441.pdf.
  14. Soare, I., Solomon, G., Iacobescu, G., & Semenescu, A. (2011). Integrated quality-environment management system and cost modelling process. UPB Scientific Bulletin, Series D: Mechanical Engineering, 73(3), 251–260, https://www.scientificbulletin.upb.ro/static/pdfs/rez51064.pdf.
  15. Tommasetti, A., Mussari, R., Maione, G., & Sorrentino, D. (2020). Sustainability accounting and reporting in the public sector: Towards public value co-creation? Sustainability, 12(5), 1909. https://doi.org/10.3390/su12051909
Language: English
Page range: 6199 - 6215
Published on: Jul 23, 2026
Published by: Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year

© 2026 Luciana DRAGOMIR, Ionut Marius CROITORU, Paula-Paraschiva DRĂGAN (SPIRIDON), Liviu Mihail MATEESCU, published by Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.