• Mona Othman Faculty of Economics & Management, Universiti Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia.
  • Norida Basnan Faculty of Economics & Management, Universiti Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia
  • Azlina Ahmad Faculty of Economics & Management, Universiti Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia
  • Mohd Fairuz Md Salleh Faculty of Economics & Management, Universiti Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia


Background and Purpose: The Integrated Reporting framework as emphasised by The International Integrated Reporting Council (IIRC) in 2013 (revised 2021), was accepted as one of the mechanisms nationwide to enhance public accountability. However, far fewer studies examined the intersection of the Integrated Reporting (IR) framework and the public sector. Addressing the gap, reviews of the literature were presented synthesising the adoption of the IR framework across public administration.


Methodology: By drawing upon SCOPUS, Science Direct and Mendeley databases were employed to generate academic literature beginning in 2011 through 2020. Following the inclusion and exclusion processes, 23 articles were selected and analysed by using ATLAS.ti 8.


Findings: The findings of the review were discussed qualitatively and quantitatively. Particular discerning were the qualitative findings; the findings outlined insights into key developments on the IR framework across the following groups, namely, ‘Fundamental Concepts’, ‘Guiding Principles’, and ‘Content Elements’. Key aspects of challenges concerning the adoption of existing frameworks in public administration were discussed.


Contributions: Future research might better consider developing a more appropriate IR framework for public administration, a framework that integrates policy and practice. By focusing on the academic literature emphasising the IR framework, academics, regulators, and reporting organisations could formulate appropriate strategies for public administration.


Keywords: Framework, integrated reporting, public sector, thematic review.


Cite as: Othman, M., Basnan, N., Ahmad, A., & Md Salleh, M. F. (2022). The integrated reporting framework across public administration: A thematic review. Journal of Nusantara Studies, 7(1), 410-440.

Author Biographies

Mona Othman, Faculty of Economics & Management, Universiti Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia.

Mona Othman holds a Master's degree from the Universiti Kebangsaan Malaysia. She is currently under a scholarship from the Malaysian government to pursue a Doctorate in Accounting at the same university. Mona has over 20 years of auditing experience in the public and private sectors. Currently, she is a senior auditor at Malaysia's National Audit Department. Her research interests include integrated reporting and public sector accounting.

Norida Basnan, Faculty of Economics & Management, Universiti Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia

Norida Basnan (Dr.) is currently an Accounting Senior Lecturer of the Faculty of Economics & Management, Universiti Kebangsaan Malaysia. She holds a Ph.D. in Public Sector Accounting from the Massey University, New Zealand. Her articles have appeared, among others, in the Journal of Applied Accounting Research, Financial, Accountability and Management, International Journal of Public Administration, and Journal of Research and Practice in the Public Sector.

Azlina Ahmad, Faculty of Economics & Management, Universiti Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia

Azlina Ahmad (Dr.) is a Senior Lecturer at the Faculty of Economics and Management at the Universiti Kebangsaan Malaysia (UKM). She holds a Doctorate of Business Administration from UKM. Her research interest includes Financial Accounting and Reporting and Third Sector Reporting. She currently serves as the Executive Deputy Director of Pusat Khazanah UKM.

Mohd Fairuz Md Salleh, Faculty of Economics & Management, Universiti Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia

Mohd Fairuz Bin Md Salleh (Dr.) is an Associate Professor and a senior lecturer of Accounting and Corporate Governance at the Universiti Kebangsaan Malaysia. He holds a Ph.D. (Accounting) from the Massey University, New Zealand. He has published 17 books, seven book chapters, and 41 journal articles in Corporate Governance, Islamic Accounting and Reporting, and Public Sector Accounting. Currently, he is a Director of Strategic Business Unit UKM-Graduate School of Business.


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How to Cite
Othman, M., Basnan, N., Ahmad, A., & Md Salleh, M. F. (2022). THE INTEGRATED REPORTING FRAMEWORK ACROSS PUBLIC ADMINISTRATION: A THEMATIC REVIEW. Journal of Nusantara Studies (JONUS), 7(1), 410-440.