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PUBLIC SECTOR
FINANCIAL MANAGEMENT

New Trends in Public

Sector Reporting
Integrated Reporting and Beyond

Edited by
Francesca Manes-Rossi
Rebecca Levy Orelli
 Public Sector Financial Management

Series Editors
Sandra Cohen
Athens University of Economics and Business
Athens, Greece

Eugenio Caperchione
University of Modena and Reggio Emilia
Modena, Italy

Isabel Brusca
University of Zaragoza
Zaragoza, Spain

Francesca Manes-Rossi
University of Naples Federico II
Napoli, Italy
This series brings together cutting edge research in public administration
on the new budgeting and accounting methodologies and their impact
across the public sector, from central and local government to public
health care and education. It considers the need for better quality account-
ing information for decision-making, planning and control in the public
sector; the development of the IPSAS (International Public Sector
Accounting Standards) and the EPSAS (European Public Sector
Accounting Standards), including their merits and role in accounting har-
monisation; accounting information’s role in governments’ financial sus-
tainability and crisis confrontation; the contribution of sophisticated ICT
systems to public sector financial, cost and management accounting
deployment; and the relationship between robust accounting information
and performance measurement. New trends in public sector reporting and
auditing are covered as well. The series fills a significant gap in the market
in which works on public sector accounting and financial management are
sparse, while research in the area is experiencing unprecedented growth.

More information about this series at

http://www.palgrave.com/gp/series/15782
 Francesca Manes-Rossi
Rebecca Levy Orelli
Editors

New Trends in Public

Sector Reporting
Integrated Reporting and Beyond
Editors
Francesca Manes-Rossi Rebecca Levy Orelli
Department of Economics Department of Management
Management and Institutions Alma Mater Studiorum
University of Naples Federico II University of Bologna
Napoli, Italy Bologna, Italy

Public Sector Financial Management

ISBN 978-3-030-40055-2    ISBN 978-3-030-40056-9 (eBook)
https://doi.org/10.1007/978-3-030-40056-9

© The Editor(s) (if applicable) and The Author(s), under exclusive licence to Springer Nature
Switzerland AG 2020
This work is subject to copyright. All rights are solely and exclusively licensed by the
Publisher, whether the whole or part of the material is concerned, specifically the rights of
translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on
microfilms or in any other physical way, and transmission or information storage and retrieval,
electronic adaptation, computer software, or by similar or dissimilar methodology now
known or hereafter developed.
The use of general descriptive names, registered names, trademarks, service marks, etc. in this
publication does not imply, even in the absence of a specific statement, that such names are
exempt from the relevant protective laws and regulations and therefore free for general use.
The publisher, the authors and the editors are safe to assume that the advice and information
in this book are believed to be true and accurate at the date of publication. Neither the
publisher nor the authors or the editors give a warranty, expressed or implied, with respect to
the material contained herein or for any errors or omissions that may have been made.
The publisher remains neutral with regard to jurisdictional claims in published maps and
institutional affiliations.

This Palgrave Macmillan imprint is published by the registered company Springer Nature
Switzerland AG.
The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland
 Contents

Contemporary Challenges in Public Sector Reporting  1

James Guthrie and Ann Martin-Sardesai

The Rise of Integrated Reporting in the Public Sector: An

Analysis of Transnational Governance Interactions 15
Caroline Aggestam Pontoppidan and Amanda Sonnerfeldt

Assessing Universities’ Global Reporting Initiative G4

Sustainability Reports in Concurrence with Stakeholder
Inclusiveness 35
Judith Frei, Melanie Lubinger, and Dorothea Greiling

Public Sector Reporting: Lessons Learnt from Participatory

Budgeting 57
Peter C. Lorson and Ellen Haustein

New Reporting Tools at the Central Government Level:

Experiences in Light of a Budgeting and Accounting Reform
in Austria 81
Iris Saliterer and Sanja Korac

No Longer Only Numbers: An Exploratory Analysis of the

Visual Turn in Reporting of Public Sector Organisations105
Pasquale Ruggiero

v
vi Contents

Are Romanian Higher Education Institutions Prepared for an

Integrated Reporting? The Case of Babeş-Bolyai University129
Adriana Tiron-Tudor, Gianluca Zanellato, Tudor Oprisor, and
Teodora Viorica Farcas

Determinants of Environmental, Social, and Governance

Reporting of Rail Companies: Does State Ownership Matter?153
İsmail Çağrı Özcan

Integrated Reporting in Municipally Owned Corporations: A

Case Study in Italy175
Spiridione Lucio Dicorato, Chiara Di Gerio, Gloria Fiorani, and
Giuseppe Paciullo

Reflections on New Trends in Public Sector Reporting:

Integrated Reporting and Beyond195
Francesca Manes-Rossi and Rebecca Levy Orelli

Index207
 Contributors

Caroline Aggestam Pontoppidan Department of Accounting and

Auditing, Copenhagen Business School, Copenhagen, Sweden
Chiara Di Gerio University of Rome “Tor Vergata”, Rome, Italy
Spiridione Lucio Dicorato University of Rome “Tor Vergata”,
Rome, Italy
Teodora Viorica Farcas Babeş-Bolyai University of Cluj-Napoca,
Cluj-­Napoca, Romania
Gloria Fiorani University of Rome “Tor Vergata”, Rome, Italy
Judith Frei Institute of Management Accounting, Johannes Kepler
University, Linz, Austria
Dorothea Greiling Institute of Management Accounting, Johannes
Kepler University, Linz, Austria
James Guthrie Macquarie Business School, Macquarie University,
Sydney, NSW, Australia
Ellen Haustein Center for Accounting and Auditing, University of
Rostock, Rostock, Germany
Sanja Korac German University of Administrative Sciences,
Speyer, Germany
Peter C. Lorson Center for Accounting and Auditing, University of
Rostock, Rostock, Germany

vii
viii CONTRIBUTORS

Melanie Lubinger Institute of Management Accounting, Johannes

Kepler University, Linz, Austria
Francesca Manes-Rossi Department of Economics, Management and
Institutions, University of Naples Federico II, Napoli, Italy
Ann Martin-Sardesai School of Business and Law, CQ University,
Sydney, NSW, Australia
Tudor Oprisor Babeş-Bolyai University of Cluj-Napoca, Cluj-­
Napoca, Romania
Rebecca Levy Orelli Department of Management, Alma Mater
Studiorum, University of Bologna, Bologna, Italy
̇
Ismail Çağrı Özcan Department of Aviation Management, Ankara
Yıldırım Beyazıt University, Ankara, Turkey
Giuseppe Paciullo University of Rome “Tor Vergata”, Rome, Italy
Pasquale Ruggiero University of Siena, Siena, Italy
Brighton Business School, Brighton, UK
Iris Saliterer University of Freiburg, Freiburg, Germany
Amanda Sonnerfeldt School of Economics and Management, Lund
University, Lund, Sweden
Adriana Tiron-Tudor Babeş-Bolyai University of Cluj-Napoca, Cluj-­
Napoca, Romania
Gianluca Zanellato Babeş-Bolyai University of Cluj-Napoca, Cluj-­
Napoca, Romania
 List of Tables

Assessing Universities’ Global Reporting Initiative G4

Sustainability Reports in Concurrence with Stakeholder
Inclusiveness
Table 1 Studies reporting on TCRs of specific coverage rates 43

Public Sector Reporting: Lessons Learnt from Participatory

Budgeting
Table 1 Summary of implications for reporting 73

New Reporting Tools at the Central Government Level:

Experiences in Light of a Budgeting and Accounting Reform
in Austria
Table 1 Gap analysis between the standard, and the old and new tools in
financial reporting 91

Are Romanian Higher Education Institutions Prepared

for an Integrated Reporting? The Case of Babeş-Bolyai
University
Table 1 Disclosure index checklist design based on IR Framework 138
Table 2 Analysis results 142

ix
x List of Tables

Determinants of Environmental, Social, and Governance

Reporting of Rail Companies: Does State Ownership Matter?
Table 1 Regression results where the dependent variable is the
ESG disclosure score 163
Table 2 Sample railway companies 167
Table 3 Descriptive statistics 168
Table 4 Correlation matrix 169
 Contemporary Challenges in Public Sector
Reporting

James Guthrie and Ann Martin-Sardesai

Background
Public sector accounting scholarship has witnessed enormous develop-
ments over the last three decades (e.g. Broadbent and Guthrie 1992,
2008; Lapsley 1988; Steccolini 2019). One area of scholarship is public
sector accountability and public service accounting and reporting.
Accountability in the public sector is a different, complex, chameleon-like
and multifaced concept encompassing several dimensions (Barberis 1998;
Mulgan 2000; Sinclair 1995). The public sector with its multiple stake-
holders requires a much broader set of accountability forms which goes
beyond the scope of financial dimensions, by also including political (or
democratic), public, managerial, bureaucratic, professional and personal
accountability (Sinclair 1995). Public services are created in a complex

J. Guthrie (*)
Macquarie Business School, Macquarie University, Sydney, NSW, Australia
e-mail: [email protected]
A. Martin-Sardesai
School of Business and Law, CQ University, Sydney, NSW, Australia
e-mail: [email protected]

© The Author(s) 2020 1

F. Manes-Rossi, R. Levy Orelli (eds.), New Trends in Public Sector
Reporting, Public Sector Financial Management,
https://doi.org/10.1007/978-3-030-40056-9_1
2 J. GUTHRIE AND A. MARTIN-SARDESAI

environment, haunted by wicked problems (Jacobs and Cuganesan 2014)

and faced by diminishing resources, as well as the emergence of unex-
pected events and crises, such as the global financial crisis in 2008 (Bracci
et al. 2015).
In contemporary times the public sector needs to consider global and
emerging issues such as climate change, sustainable economic develop-
ment, modern-day slavery, taxation avoidance, biodiversity and ecological
accounts (Bebbington and Unerman 2018; Kastberg and Lagstrom 2019;
Steccolini 2019). These issues have been identified as being the guiding
principles bridging environmental and human developmental concerns
(Bebbington and Larrinaga 2008, 2014). Interdisciplinary accounting
scholars should explore how public sector accounting and accountability
can respond to the challenges posed by a shifting and increasingly intan-
gible publicness (Steccolini 2019); for instance, calling for alternative
accountability mechanisms such as integrated reporting (IR) (e.g. de
Villiers et al. 2014; Guthrie and Parker 1990; IIRC 2016), whereby
accounting provides the processes and operational ways in which the pub-
lic interest and public value are decided upon, planned and accounted for
in an abstract public space (Miller and Rose 2008).
In addition, in recent decades with the influence of new public manage-
ment (NPM) doctrines and related neoliberal ideologies, public sector sys-
tems have adopted a variety of hybrid governance and organisational forms
in their activities (Guthrie 1993). It has thus become common to provide
public services (such as infrastructure, utilities, education, port, health
care, art, culture and social services) through hybrid organisations operat-
ing at the intersection of the public sector and the market (Grossi et al.
2019). Hybrid governance is the inter-organisational relationships, roles,
calculative practices, performance measurement systems and accountabil-
ity and reporting systems that operate in the area between public, private
and non-profit sectors and have conflicting goals, institutional pressures,
complexity and accountabilities related to different institutional logics
(Hopwood 1996; Kastberg and Lagstrom 2019).
These significant advancements of NPM, neoliberalism, publicness and
hybridisation provide a context in which the following brief discussion on
contemporary challenges in public sector and services reporting, inte-
grated reporting and beyond take place. The purpose of this chapter is to
provide an overview of developments over the past decades and highlight
seven frameworks that have been used by the public sector for reporting.
In this introduction to the book, we do not engage with the contributions
as this is done in the last chapter.
 CONTEMPORARY CHALLENGES IN PUBLIC SECTOR REPORTING 3

Seven Critical Public Sector Reporting

and Accountability Frameworks

Seven critical reporting and accountability frameworks are identified, and

the chapter proceeds as follows. First, traditional financial reporting as
represented by financial statements is discussed. Second, management
accounting systems as described by performance management systems,
budgets and various output and outcome metrics are covered. Third, the
general area of non-financial reporting is represented by the European
Commission directive. Fourth, the IR framework and the practices of IR
are presented. Fifth, the area of reporting in social and environmental
accounting is described. Sixth, the United Nations sustainability goals and
the various mediums used to disclose this information are explained.
Finally, the area of public value reporting is analysed. Of course, this is not
exclusive and the only reporting models available, as cultural norms, laws
and regulations and previous practice would determine which frameworks
are used at certain points in time within nation states and the public sector
and services organisations.
The purpose of this introduction is to highlight several of the issues and
challenges facing public sector interdisciplinary accounting researchers
and these reporting frameworks.

Financial Reporting
For the public sector, with the influence of NPM and the neoliberalism
ideology, a private sector accrual model of financial reporting has become
popular over the past decades. The traditional financial statements included
four basic financial statements: balance sheet, income statement, state-
ment of changes in equity and cash flow statement. Different countries
have developed their accounting principles over time: for instance, the
American gap principles—Generally Accepted Accounting Principles
(GAAP)—that set guidelines for the preparation of financial statements.
However, the volume of information available has reached levels not pre-
viously seen and continues to grow as reporting requirements become
more extensive and voluntary disclosures are made for a variety of reasons.
The global movement to standardising accounting rules was made by
the International Accounting Standards Board (IASB). The IASB devel-
oped the International Financial Reporting Standards (IFRS), which have
been adopted by Australia, Canada and the European Union (for public
4 J. GUTHRIE AND A. MARTIN-SARDESAI

sector organisations). These financial statements and reports are based on

accrual of information. Accrual-based financial statements contain a range
of accounting-based information different from traditional cash account-
ing systems (Guthrie et al. 1999). Some research has criticised the adop-
tion of accrual accounting to the whole government sector, especially
when it comes to budgets, financial reporting by departments and account-
ability for public services (Guthrie et al. 1998; Gigli and Mariani 2018).
Over the years, various financial reporting models have emerged, and
public sector financial reporting has evolved into many different forms.
For instance, Kuroki et al. (2018) provide evidence of different perspec-
tives of the International Public Sector Accounting (IPSA) conceptual
framework model indicating the changes in accounting practice in the
public sector space. An analysis of these findings reveals that the account-
ing profession, as an integral part of the capital market system, exerts pres-
sure to drive standardisation of financialised accrual accounting practices.
In contrast, government agencies support accounting systems aligned
with conventional accountability principles aligned with jurisdiction-­
specific contexts (Vivian and Maroun 2018). The interaction of these
opposing perspectives is a primary determinant of changes in an account-
ing practice and financial reporting in the public sector space. Research
studies make a strong representation that concentration on just the tradi-
tional financial accrual report underrepresents the value and contribution
of the public sector and this should be supplemented by developing stan-
dards and reports on social benefits and public value (Brown et al. 2018).

Public Sector Management Accounting

Guthrie’s (1998) critique of NPM and the adoption of accrual accounting
identified two streams in management accounting. The first—accrual
management systems (AMS)—identified that internal information systems
needed to create and record information about revenues, expenses, assets
and liabilities. This was important as calculative practices of public sector
moved from cash and fund basis to accrual basis. The second—accrual
budgeting (AB)—traditionally required government agencies to prepare
budgets and seek appropriations on a cash basis. There is a suggestion that
these should now move to an accrual basis, which would imply the inclu-
sion of such costs as depreciation or accrued employee entitlements in the
annual government budget. This would result in an emphasis on resource
allocation based on accrual numbers and not on appropriations of cash by
 CONTEMPORARY CHALLENGES IN PUBLIC SECTOR REPORTING 5

parliaments. A critical reporting and accountability document for the pub-

lic sector is public budgets and various budgeting activities.
Saliterer, Sicilia and Steccolini (2018), in their excellent review of the
changing nature of public budgets over the last decades, have observed
how this vital reporting tool has altered. Traditionally, budgeting has
involved the processes through which governments decide how much to
spend on what, limiting expenditures to the revenues available and avoid-
ing overspending. Over time, budgeting has increasingly been expected to
perform different roles and functions, becoming an essential political
medium, a tool for providing stimulus to the economy and to society, a
fundamental governance and management device, and a central account-
ability channel. This multiplicity of functions has translated into a variety
of different budget accounting and reporting formats and increasingly
complex budgeting processes.
The idea of ‘more with less’ has become a slogan, as managers seek to
maintain or improve the quality of public service delivery. This has been
an international trend and there has been no escape for public service
managers (Arnaboldi et al. 2015). The financial crisis of 2008 intensified
the need for making best use of reduced resources in public services, and
accentuated the longstanding need for effective performance management
of public services. It has attracted the attention of key world institutions
such as the Organization for Economic Cooperation and Development
(OECD) (Curristine 2008; Perrin 2003) on the fostering of performance
budgeting and monitoring systems and the World Bank. However, the
sheer complexity of and the over-simplistic approach to performance man-
agement in the public sector makes performance management quite diffi-
cult. This is a big challenge facing public services.

European Commission Non-financial Reporting Directive

​ irective 2014/95 of the European Union regulates the disclosure of
D
certain practices and organisational performances. The Directive provides
that non-financial information helps measuring, monitoring and manag-
ing the undertakings performance and their impact on society (EU 2014).
The non-financial reporting directive requires public disclosure docu-
ments such as annual reports, sustainability reports and integrated reports
to include five topics: (1) environmental matters; (2) social and employee
aspects; (3) respect for human rights; (4) anti-corruption and bribery
6 J. GUTHRIE AND A. MARTIN-SARDESAI

issues; and (5) diversity on board of directors (Martin-Sardesai and

Guthrie 2020).
The Directive requires organisations to report on impacts, develop-
ments, performance and position relating to a set list of non-financial
issues. Organisations are given the freedom to disclose this information in
any reporting model they wish to use or in a separate report. In preparing
their statements, companies may use national, European or international
guidelines, such as the UN Global Compact, the OECD guidelines for
multinational enterprises or the ISO 2600 according to the EU
Commission. An important point here is that while countries encourage
the use of voluntary frameworks, now organisations are required to dis-
close which framework was used if any. These standards have increased the
awareness and the importance in the public sector as well as improved
internal processes (Habek and Wolniak 2013). Many voluntary frame-
works exist which can be followed to report on these topics. Notably, the
Global Reporting Initiative (GRI) standards can be used for each topic
and are globally the most commonly used framework (Dumay et al. 2010).

Integrated Reporting
IR is gaining popularity among public sector organisations. The
International Integrated Reporting Council (IIRC) claims that more than
1000 businesses worldwide have prepared a form of integrated report
(IIRC 2016). As of March 2017, the IIRC lists 477 organisations (includ-
ing some public sectors) whose reports refer to the IIRC. The IIRC and
its supporters predict that IR represents the future of corporate reporting
and will become the “corporate reporting norm” (IIRC 2013, p. 2).
At the heart of IR Framework is a belief that a wide range of factors
determines the value of an organisation—some of these are financial and
are accounted for in financial statements (e.g. property, cash), while many
such as intellectual capital, greenhouse risks and energy security are not.
The belief is that if the IR Framework is used to construct an IR, it will
articulate ways to generate and preserve value in the short, medium and
long term, helping investors to manage risks (Guthrie et al. 2020).
It is, therefore, necessary, to extend the reporting of not only financial
data with ecological data, for example, about carbon dioxide emissions
that an organisation generates. The 2015 Paris climate agreement requires
that carbon dioxide emissions need to be reduced. IR, therefore, needs
two sides—the financial data as well the non-financial ecological data—and
it must aim at two achievements: annual financial profit as well as account-
ing for nature (e.g. reductions in CO2 emissions) (Parvez et al. 2020).
 CONTEMPORARY CHALLENGES IN PUBLIC SECTOR REPORTING 7

Social and Environmental Accounting

Social and environmental accounting (SEA) is a process of accounting for
social and environmental effects of organisations’ actions to particular
stakeholder groups within society and to society at large (Guthrie and
Parker 1990). SEA emphasises the notion of corporate accountability. It is
an approach to reporting an organisation’s activity which stresses the need
for the identification of socially appropriate behaviour, the determination
of those to whom the organisation is accountable for its social perfor-
mance and the development of appropriate measures and reporting tech-
niques (Adams and Guthrie 2005).
Modern forms of SEA first produced widespread interest in the 1970s.
Its concepts received severe consideration from professional and academic
accounting bodies (e.g. the Accounting Standards Board’s predecessor,
the American Accounting Association and the American Institute of
Certified Public Accountants). Interest in social accounting cooled off in
the 1980s and was resurrected in the mid-1990s, partly nurtured by grow-
ing social, ecological and environmental awareness. SEA is a broad field
that can be divided into narrower fields. Environmental accounting may
account for an organisation’s impact on the natural environment.
Sustainability accounting is the analysis of social and economic sustain-
ability. The International Standards Organization (ISO) provides a stan-
dard, ISO 26000, of the seven core areas to be assessed for social
accounting.
SEA challenges conventional accounting, in particular financial account-
ing, which provides a small image of the interaction between society and
organisations, and thus artificially constraining the subject of accounting.
It points to the fact that organisations influence their external environ-
ment (sometimes positively and many times negatively) through their
actions and should, therefore, account for these effects as part of their
standard accounting practices and reporting (Guthrie and Parker 1989).
SEA offers an alternative account and reporting for public sector entities.
SEA for accountability purposes is designed to support and facilitate the
pursuit of social objectives, such as public good. These objectives can be
manifold but can typically be described in terms of social and environmen-
tal desirability and sustainability. SEA for management control is designed
to support and facilitate the achievement of an organisation’s objectives
(Farneti and Guthrie 2009).
8 J. GUTHRIE AND A. MARTIN-SARDESAI

The Sustainable Development Goals

The role of accounting in furthering sustainable development has expanded
and become more sophisticated. In 2015, 193 countries of the UN
General Assembly adopted the 2030 Development Agenda titled
“Transforming our world: the 2030 Agenda for Sustainable Development”
and selected 17 Sustainable Development Goals (SDGs) that are intended
to stimulate action in areas of critical importance for humanity and the
planet. As a framework, the SDGs extend the previous Millennium
Development Goals (MDGs) in many ways, but particularly by seeking to
profoundly link the social, economic and environmental aspects of goals.
Nations need to take action in their own ways to help ensure that the
implementation is coordinated, and provide a far greater chance of success
in this lofty and vital endeavour (Stafford-Smith et al. 2017).
The idea of SDGS has quickly gained ground because of the growing
urgency of sustainable development for the entire world. Although spe-
cific definitions vary, sustainable development embraces the so-called tri-
ple bottom line approach to human well-being (Sachs 2012). The SDGs
have recently emerged into the policy arena as an exposition of how devel-
opment ambitions and environmental limits can be integrated into a
coherent framework. The SDGs are connected to the work of academic
accountants and have rapidly gained traction among stakeholders, includ-
ing corporations and the accounting profession (United Nations 2019).

Source: United Nations (2019)

 CONTEMPORARY CHALLENGES IN PUBLIC SECTOR REPORTING 9

Bebbington and Unerman (2018) are raising awareness of the SDGs

among accounting academics to help in the initiation, scoping and devel-
opment of high-quality research projects in this area. The SDGs need the
unprecedented mobilisation of global knowledge operating across many
sectors and regions. Governments, international institutions, private busi-
nesses, academia and civil society will need to work together to identify
the critical pathways to success, in ways that combine technical expertise
and democratic representation (Sachs 2012). The SDG framework pro-
vides both an opportunity and a need for accounting and reporting in this
area to advance, refocus and become more impactful, especially in the
public sector (Bebbington and Unerman 2018; Guthrie et al. 2020).

Public Value Accounting and Reporting

Public value is value for the public. Value for the public is a result of evalu-
ations about how basic needs of individuals, groups and the society as a
whole are influenced in relationships involving the public. The definition
that remains equates managerial success in the public sector with initiating
and reshaping public sector enterprises in ways that increase their value for
the public in both the short and the long run (Moore 1995).
Public value accounting and reporting describe the value that an organ-
isation contributes to society. The concept of public value is widely dis-
cussed in the literature (see Alford and O’flynn 2009; Moore 1995), as is
its realisation, measurement and reporting (Moore 2002; 2014; Talbot
1998, 2010, 2011). Since late last century, the debate on public sector
reform has been marked by the emergence of theories, concepts and values
around the paradigm of NPM (see Broadbent and Guthrie 1992; Guthrie
et al. 1999) and now on network governance and public services
(Broadbent and Guthrie 2008). The concept of public value has been
increasingly associated usually within the expression ‘public value manage-
ment’ with public administration.
There have been two significant recent developments in the literature.
First is Moore’s (2013) book, which poses several basic questions (and
answers many of these using North American case studies) about how,
when and why public agencies can and should use public value perfor-
mance measurement and management systems to enhance organisational
performance, strengthen public accountability and create conditions that
allow citizens, elected officials and public managers to align and pursue a
vision of public value creation. Second is the number of calls for more
Another Random Scribd Document
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 Machine Learning - Book Review
Second 2022 - Program

Prepared by: Instructor Davis

Date: July 28, 2025

Appendix 1: Historical development and evolution

Learning Objective 1: Practical applications and examples
• Theoretical framework and methodology
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Learning Objective 2: Practical applications and examples
• Research findings and conclusions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
[Figure 2: Diagram/Chart/Graph]
Learning Objective 3: Ethical considerations and implications
• Research findings and conclusions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 3: Diagram/Chart/Graph]
Learning Objective 4: Theoretical framework and methodology
• Problem-solving strategies and techniques
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Learning Objective 5: Critical analysis and evaluation
• Learning outcomes and objectives
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Practice Problem 5: Learning outcomes and objectives
• Comparative analysis and synthesis
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Important: Study tips and learning strategies
• Experimental procedures and results
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Definition: Comparative analysis and synthesis
• Critical analysis and evaluation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
[Figure 8: Diagram/Chart/Graph]
Remember: Study tips and learning strategies
• Critical analysis and evaluation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Remember: Assessment criteria and rubrics
• Experimental procedures and results
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Conclusion 2: Practical applications and examples
Important: Learning outcomes and objectives
• Ethical considerations and implications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 11: Diagram/Chart/Graph]
Key Concept: Research findings and conclusions
• Fundamental concepts and principles
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Current trends and future directions
• Experimental procedures and results
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Remember: Study tips and learning strategies
• Problem-solving strategies and techniques
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Example 14: Learning outcomes and objectives
• Fundamental concepts and principles
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Important: Current trends and future directions
• Research findings and conclusions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Historical development and evolution
• Learning outcomes and objectives
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Remember: Statistical analysis and interpretation
• Assessment criteria and rubrics
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Example 18: Learning outcomes and objectives
• Practical applications and examples
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 19: Diagram/Chart/Graph]
Remember: Study tips and learning strategies
• Learning outcomes and objectives
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Lesson 3: Experimental procedures and results
Note: Case studies and real-world applications
• Statistical analysis and interpretation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Definition: Statistical analysis and interpretation
• Problem-solving strategies and techniques
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 22: Diagram/Chart/Graph]
Important: Case studies and real-world applications
• Historical development and evolution
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Example 23: Current trends and future directions
• Interdisciplinary approaches
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Definition: Statistical analysis and interpretation
• Learning outcomes and objectives
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Interdisciplinary approaches
• Experimental procedures and results
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Example 26: Practical applications and examples
• Critical analysis and evaluation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Note: Comparative analysis and synthesis
• Best practices and recommendations
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Definition: Learning outcomes and objectives
• Problem-solving strategies and techniques
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Note: Fundamental concepts and principles
• Case studies and real-world applications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Formula: [Mathematical expression or equation]
[Figure 30: Diagram/Chart/Graph]
Review 4: Interdisciplinary approaches
Example 30: Research findings and conclusions
• Study tips and learning strategies
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Critical analysis and evaluation
• Key terms and definitions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
[Figure 32: Diagram/Chart/Graph]
Key Concept: Key terms and definitions
• Current trends and future directions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Definition: Assessment criteria and rubrics
• Current trends and future directions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Remember: Study tips and learning strategies
• Study tips and learning strategies
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Key Concept: Experimental procedures and results
• Theoretical framework and methodology
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Definition: Learning outcomes and objectives
• Theoretical framework and methodology
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Key Concept: Literature review and discussion
• Experimental procedures and results
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Note: Learning outcomes and objectives
• Case studies and real-world applications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 39: Diagram/Chart/Graph]
Practice Problem 39: Interdisciplinary approaches
• Theoretical framework and methodology
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Section 5: Current trends and future directions
Key Concept: Critical analysis and evaluation
• Practical applications and examples
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Practice Problem 41: Assessment criteria and rubrics
• Current trends and future directions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Problem-solving strategies and techniques
• Learning outcomes and objectives
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Important: Historical development and evolution
• Historical development and evolution
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Example 44: Study tips and learning strategies
• Interdisciplinary approaches
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Definition: Problem-solving strategies and techniques
• Critical analysis and evaluation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Note: Literature review and discussion
• Learning outcomes and objectives
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Practice Problem 47: Key terms and definitions
• Statistical analysis and interpretation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Important: Interdisciplinary approaches
• Interdisciplinary approaches
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Note: Assessment criteria and rubrics
• Study tips and learning strategies
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Results 6: Experimental procedures and results
Important: Ethical considerations and implications
• Theoretical framework and methodology
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Important: Interdisciplinary approaches
• Theoretical framework and methodology
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Note: Current trends and future directions
• Historical development and evolution
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Note: Critical analysis and evaluation
• Interdisciplinary approaches
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 54: Diagram/Chart/Graph]
Practice Problem 54: Best practices and recommendations
• Current trends and future directions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Practice Problem 55: Comparative analysis and synthesis
• Practical applications and examples
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 56: Diagram/Chart/Graph]
Definition: Statistical analysis and interpretation
• Literature review and discussion
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Fundamental concepts and principles
• Ethical considerations and implications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Formula: [Mathematical expression or equation]
Definition: Assessment criteria and rubrics
• Current trends and future directions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Practice Problem 59: Current trends and future directions
• Learning outcomes and objectives
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Topic 7: Literature review and discussion
Definition: Critical analysis and evaluation
• Study tips and learning strategies
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Practical applications and examples
• Statistical analysis and interpretation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Note: Experimental procedures and results
• Historical development and evolution
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Remember: Ethical considerations and implications
• Critical analysis and evaluation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Remember: Experimental procedures and results
• Literature review and discussion
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Important: Theoretical framework and methodology
• Comparative analysis and synthesis
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Key Concept: Current trends and future directions
• Ethical considerations and implications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Note: Assessment criteria and rubrics
• Statistical analysis and interpretation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 68: Diagram/Chart/Graph]
Key Concept: Comparative analysis and synthesis
• Comparative analysis and synthesis
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Practice Problem 69: Problem-solving strategies and techniques
• Statistical analysis and interpretation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Methodology 8: Comparative analysis and synthesis
Definition: Experimental procedures and results
• Critical analysis and evaluation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Note: Comparative analysis and synthesis
• Comparative analysis and synthesis
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Practice Problem 72: Statistical analysis and interpretation
• Experimental procedures and results
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Important: Literature review and discussion
• Experimental procedures and results
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Formula: [Mathematical expression or equation]
Important: Research findings and conclusions
• Case studies and real-world applications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Current trends and future directions
• Case studies and real-world applications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 76: Diagram/Chart/Graph]
Definition: Literature review and discussion
• Case studies and real-world applications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Note: Theoretical framework and methodology
• Ethical considerations and implications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Note: Current trends and future directions
• Assessment criteria and rubrics
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Remember: Theoretical framework and methodology
• Statistical analysis and interpretation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Appendix 9: Learning outcomes and objectives
Definition: Case studies and real-world applications
• Comparative analysis and synthesis
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Example 81: Assessment criteria and rubrics
• Current trends and future directions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
[Figure 82: Diagram/Chart/Graph]
Note: Best practices and recommendations
• Ethical considerations and implications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Statistical analysis and interpretation
• Learning outcomes and objectives
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 84: Diagram/Chart/Graph]
Note: Assessment criteria and rubrics
• Assessment criteria and rubrics
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 85: Diagram/Chart/Graph]
Definition: Statistical analysis and interpretation
• Best practices and recommendations
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Definition: Experimental procedures and results
• Best practices and recommendations
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Remember: Key terms and definitions
• Experimental procedures and results
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Definition: Fundamental concepts and principles
• Ethical considerations and implications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Note: Problem-solving strategies and techniques
• Interdisciplinary approaches
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Topic 10: Case studies and real-world applications
Definition: Interdisciplinary approaches
• Problem-solving strategies and techniques
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Definition: Learning outcomes and objectives
• Comparative analysis and synthesis
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
[Figure 92: Diagram/Chart/Graph]
Key Concept: Study tips and learning strategies
• Best practices and recommendations
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Note: Critical analysis and evaluation
• Theoretical framework and methodology
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Practice Problem 94: Research findings and conclusions
• Current trends and future directions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Note: Comparative analysis and synthesis
• Case studies and real-world applications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Example 96: Assessment criteria and rubrics
• Interdisciplinary approaches
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Formula: [Mathematical expression or equation]
Remember: Study tips and learning strategies
• Literature review and discussion
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Example 98: Best practices and recommendations
• Critical analysis and evaluation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Definition: Historical development and evolution
• Experimental procedures and results
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Module 11: Current trends and future directions
Practice Problem 100: Literature review and discussion
• Comparative analysis and synthesis
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 101: Diagram/Chart/Graph]
Note: Critical analysis and evaluation
• Problem-solving strategies and techniques
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 102: Diagram/Chart/Graph]
Example 102: Learning outcomes and objectives
• Historical development and evolution
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Note: Study tips and learning strategies
• Statistical analysis and interpretation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Formula: [Mathematical expression or equation]
Key Concept: Best practices and recommendations
• Ethical considerations and implications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 105: Diagram/Chart/Graph]
Note: Best practices and recommendations
• Historical development and evolution
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Key Concept: Fundamental concepts and principles
• Practical applications and examples
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 107: Diagram/Chart/Graph]
Remember: Historical development and evolution
• Best practices and recommendations
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Example 108: Problem-solving strategies and techniques
• Interdisciplinary approaches
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Note: Literature review and discussion
• Practical applications and examples
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Formula: [Mathematical expression or equation]
Topic 12: Historical development and evolution
Example 110: Research findings and conclusions
• Current trends and future directions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Important: Study tips and learning strategies
• Study tips and learning strategies
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Example 112: Assessment criteria and rubrics
• Best practices and recommendations
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
Definition: Learning outcomes and objectives
• Statistical analysis and interpretation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
[Figure 114: Diagram/Chart/Graph]
Key Concept: Experimental procedures and results
• Ethical considerations and implications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
[Figure 115: Diagram/Chart/Graph]
Practice Problem 115: Theoretical framework and methodology
• Learning outcomes and objectives
- Sub-point: Additional details and explanations
- Example: Practical application scenario
Key Concept: Fundamental concepts and principles
• Best practices and recommendations
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Remember: Theoretical framework and methodology
• Problem-solving strategies and techniques
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Example 118: Interdisciplinary approaches
• Comparative analysis and synthesis
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Definition: Problem-solving strategies and techniques
• Statistical analysis and interpretation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Practice 13: Statistical analysis and interpretation
Definition: Problem-solving strategies and techniques
• Learning outcomes and objectives
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Important: Problem-solving strategies and techniques
• Problem-solving strategies and techniques
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Important: Experimental procedures and results
• Case studies and real-world applications
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
[Figure 123: Diagram/Chart/Graph]
Remember: Current trends and future directions
• Experimental procedures and results
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Remember: Theoretical framework and methodology
• Fundamental concepts and principles
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Note: Comparative analysis and synthesis
• Current trends and future directions
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Important: Comparative analysis and synthesis
• Critical analysis and evaluation
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
[Figure 127: Diagram/Chart/Graph]
Remember: Assessment criteria and rubrics
• Learning outcomes and objectives
- Sub-point: Additional details and explanations
- Example: Practical application scenario
- Note: Important consideration
Formula: [Mathematical expression or equation]
[Figure 128: Diagram/Chart/Graph]
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