Search IPSAS, (International Public Sector Accounting Standards). Today i guess IFRS are supposed to be used for public sector entities also, despite the fact that they ignore public sector specifics.

You will find little if anything on this topic as it is outside mainstream accounting.

There has been some work on public sector reporting. There have been case studies in particular of individual organisations. Theories used in these papers include the systems-oriented theories including institutional and legitimacy theory. alternatively you could look at theories that explain regulation

For a research project on communication in the public sector, it would still meet the written communication: legal, formal, everyday.

Some outline on the case of the Province of Buenos Aires, you will see in my article: "Written communication in the public sphere ...".

And compared to other theories, I recommend you evaluate the benchmarking that is still valid and a promising future application in both the private and public spheres.

Good luck, greetings!

Here I copy both links:

https://www.researchgate.net/publication/235998496_Benchmarking_en_el_sector_pblico_aportes_y_propuestas_de_implementacin_para_la_provincia_de_Buenos_Aires__Benchmarking_in_the_public_sector_contributions_and_implementation_proposals_for_the_Buenos_Aires_Province

Book Benchmarking en el sector público: aportes y propuestas de i...

Article La comunicación escrita en el ámbito público: una experienci...

Thank you all for your answers. You have been most helpful.

Federico, thank you for the link.

I thin the public choice theory could also be of good use (see Downs, Buchanan and others).

https://www.researchgate.net/publication/301547890_Corporate_Social_Responsibility_and_Social_Reporting_The_Model_of_Innovation_Piedmont_Method?_iepl%5BviewId%5D=TlBv9lPjdntPvcI9SZeWBI9bDaF3iwK0EvM0&_iepl%5Bcontexts%5D%5B0%5D=prfhpi&_iepl%5Bdata%5D%5BstandardItemCount%5D=5&_iepl%5Bdata%5D%5BuserSelectedItemCount%5D=5&_iepl%5Bdata%5D%5BtopHighlightCount%5D=1&_iepl%5Bdata%5D%5BstandardItemIndex%5D=3&_iepl%5Bdata%5D%5BstandardItem3of5%5D=1&_iepl%5BtargetEntityId%5D=PB%3A301547890&_iepl%5BinteractionType%5D=publicationTitle

Article «Corporate Social Responsibility» and «Social Reporting»: Th...