Public administration accountability on the social pillar of sustainable procurement: a documentary analysis

References

• Abbott, W. F., & Monsen, R. J. (1979). On the measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement. Academy of Management Journal, 22(3), 501–515. https://doi.org/10.2307/255740
   Web of Science ®Google Scholar
• Acar, M., Guo, C., & Yang, K. (2008). Accountability when hierarchical authority is absent: Views from public private partnership practitioners. American Review of Public Administration, 38(1), 3–23. https://doi.org/10.1177/0275074007299481
   Web of Science ®Google Scholar
• Adjei‐bamfo, P., & Maloreh‐nyamekye, T. (2019). The “baby steps” in mainstreaming sustainable public procurement in Ghana: A “double‐agency” perspective. Journal of Public Affairs, 19(1), 1–16. https://doi.org/10.1002/pa.1902
   Web of Science ®Google Scholar
• Akenroye, T. O. (2013). An Appraisal of the use of social criteria in public procurement in Nigeria. Journal of Public Procurement, 13(3), 364–397. https://doi.org/10.1108/JOPP-13-03-2013-B005
   Google Scholar
• Andhov, M., Caranta, R., Stoffel, T., Grandia, J., Janssen, W. A., Vornicu, R., Czarnezki, J., Gromnica, A., Tallbo, K., Martin-Ortega, O., Melón, L., Edman, A., Göthberg, P., Nohrstedt, P., & Wiesbrock, A. (2020). Sustainability through public procurement: The way forward - Reform Proposals. https://www.researchgate.net/profile/Roberto_Caranta/publication/341169249_Sustainability_Through_Public_Procurement_The_Way_Forward_Reform_Proposals/links/5eb7d587a6fdcc1f1dcb3698/
   Google Scholar
• Andreaus, M., & Costa, E. (2014). Toward an integrated accountability model for nonprofit organizations. In E. Costa, L. Parker, & M. Andreaus (Eds.), Accountability and social accounting for social and non-profit organizations (pp. 153–176). Emerald Group Publishing Limited.
   Google Scholar
• Arrowsmith, S. (2010). Horizontal policies in public procurement: a taxonomy. Journal of Public Procurement, 10(2), 149–186. https://doi.org/10.1108/JOPP-10-02-2010-B001
   Google Scholar
• Asociación Española de Contabilidad y Administración de empresas (AECA). (1999, September). Marco conceptual para la información financiera. Documento de Principios Contables, AECA, Comisión de principios y normas de contabilidad, España. AECA.
   Google Scholar
• Baldus, B. J., & Hatton, L. (2020). U.S. chief procurement officers’ perspectives on public procurement. Journal of Purchasing and Supply Management, 26(1), 100538. https://doi.org/10.1016/j.pursup.2019.05.003
   Web of Science ®Google Scholar
• Bardach, E., & Lesser, C. (1996). Accountability in Human Services Collaboratives--For What? and to Whom? Journal of Public Administration Research and Theory, 6(2), 197–224. https://doi.org/10.1093/oxfordjournals.jpart.a024307
   Google Scholar
• Bebbington, J., & Unerman, J. (2018). Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research. Accounting, Auditing & Accountability Journal, 31(1), 2–24. https://doi.org/10.1108/AAAJ-05-2017-2929
   Web of Science ®Google Scholar
• Bengo, I. (2018). Debate: Impact measurement and social public procurement. Public Money & Management, 38(5), 391–392. https://doi.org/10.1080/09540962.2018.1471817
   Web of Science ®Google Scholar
• Berg, B. L., & Lune, H. (2012). Qualitative research methods for the social sciences (8th ed.). Pearson.
   Google Scholar
• Bergman, M. A., & Lundberg, S. (2013). Tender evaluation and supplier selection methods in public procurement. Journal of Purchasing and Supply Management, 19(2), 73–83. https://doi.org/10.1016/j.pursup.2013.02.003
   Web of Science ®Google Scholar
• Bonnefoy, J. C., & Armijo, M. (2005). Indicadores de desempeño en el sector público. Instituto Latinoamericano y del Caribe de Planificación Económica y Social and Comisión Económica para América Latina y el Caribe de las Naciones Unidas.
   Google Scholar
• Bovens, M. (2005). Public accountability. In E. Ferlie, L. Lynne, & C. Pollitt (Eds.), The Oxford Handbook of Public Management (pp. 182–208). Oxford University Press.
   Google Scholar
• Bovens, M. (2007). Analysing and assessing accountability: A conceptual framework 1. European Law Journal, 13(4), 447–468. https://doi.org/10.1111/j.1468-0386.2007.00378.x
   Web of Science ®Google Scholar
• Bozanic, Z., Dirsmith, M. W., & Huddart, S. (2012). The social constitution of regulation: The endogenization of insider trading laws. Accounting, Organizations and Society, 37(7), 461–481. https://doi.org/10.1016/j.aos.2012.06.003
   Web of Science ®Google Scholar
• Bragado-López, V. B., Del Moral, N. M., & de Yzaguirre, V. E. (2019). Contratación pública responsable. El caso de la Junta de Castilla y León. CIRIEC-España, Revista Jurídica de Economía social y cooperativa, 35, 253–282.
   Google Scholar
• Brammer, S., & Walker, H. (2011). Sustainable procurement in the public sector: An international comparative study. International Journal of Operations & Production Management, 31(4), 452–476. https://doi.org/10.1108/01443571111119551
   Web of Science ®Google Scholar
• Braulio-Gonzalo, M., & Bovea, M. D. (2020). Criteria analysis of green public procurement in the Spanish furniture sector. Journal of Cleaner Production, 258, 120704. https://doi.org/10.1016/j.jclepro.2020.120704
   Web of Science ®Google Scholar
• Broadment, J. (2013). Editorial: Reclaiming the ideal of public service. Public Money and Management, 33(6), 391–394. https://doi.org/10.1080/09540962.2013.835992
   Web of Science ®Google Scholar
• Casillas, C., Macía, M., Merino, M., Paja, M., Rico, J., & Ruiz, A. (2015). Guía práctica para el diseño y la realización de evaluaciones de políticas públicas. In Agencia Estatal de Evaluación de las Políticas Públicas y la Calidad de los Servicios (pp. 93). Ministerio de Hacienda y Administraciones Públicas.
   Google Scholar
• Chiarini, A., Opoku, A., & Vagnoni, E. (2017). Public healthcare practices and criteria for a sustainable procurement: A comparative study between UK and Italy. Journal of Cleaner Production, 162, 391–399. https://doi.org/10.1016/j.jclepro.2017.06.027
   Web of Science ®Google Scholar
• Criado-Jiménez, I., Fernández-Chulián, M., Larrinaga-González, C., & Husillos-Carqués, F. J. (2008). Compliance with mandatory environmental reporting in financial statements: The case of Spain (2001–2003). Journal of Business Ethics, 79(3), 245–262. https://doi.org/10.1007/s10551-007-9375-7
   Web of Science ®Google Scholar
• D’Hollander, D., & Marx, A. (2014). Strengthening private certification systems through public regulation. Sustainability Accounting, Management and Policy Journal, 5(1), 2–21. https://doi.org/10.1108/SAMPJ-04-2013-0016
   Google Scholar
• Diggs, S. N., & Roman, A. V. (2012). Understanding and tracing accountability in the public procurement process: Interpretations, performance measurements, and the possibility of developing public-private partnerships. Public Performance & Management Review, 36(2), 290–315. https://doi.org/10.2753/PMR1530-9576360207
   Web of Science ®Google Scholar
• Dimitri, N. (2013). “Best value for money” in procurement. Journal of Public Procurement, 13(2), 149–175. https://doi.org/10.1108/JOPP-13-02-2013-B001
   Google Scholar
• Ebrahim, A. (2003). Making sense of accountability: Conceptual perspectives for northern and southern nonprofits. Nonprofit Management & Leadership, 14(2), 191–212. https://doi.org/10.1002/nml.29
   Google Scholar
• Ebrahim, A. (2005). Accountability myopia: Losing sight of organizational learning. Nonprofit and Voluntary Sector Quarterly, 34(1), 56–87. https://doi.org/10.1177/0899764004269430
   Web of Science ®Google Scholar
• Erridge, A., & Hennigan, S. (2012). Sustainable procurement in health and social care in Northern Ireland. Public Money & Management, 32(5), 363–370. https://doi.org/10.1080/09540962.2012.703422
   Web of Science ®Google Scholar
• European Commission. (2017a). Fichas temáticas del semestre europeo. Contratación pública. https://ec.europa.eu/info/sites/default/files/file_import/european-semester_thematic-factsheet_public-procurement_es.pdf.
   Google Scholar
• European Commission. (2017b). Recomendación (UE) 2017/1805 de la Comisión de 3 de octubre de 2017 sobre la profesionalización de la contratación pública. Construir una arquitectura para la profesionalización de la contratación pública. European Commission.
   Google Scholar
• European Commission. (2019). Comunicación de la Comisión al Parlamento Europeo, al Consejo Europeo, Al Consejo, Al Consejo Europeo, al Comité econórmico y social europeo y al Comité de las Regiones. El Pacto Verde. 11.12.2019. COM(2019) 640 final. https://eur-lex.europa.eu/legal-content/ES/TXT/?uri=CELEX:52019DC0640.
   Google Scholar
• Falagario, M., Sciancalepore, F., Costantino, N., & Pietroforte, R. (2012). Using a DEA-cross efficiency approach in public procurement tenders. European Journal of Operational Research, 218(2), 523–529. https://doi.org/10.1016/j.ejor.2011.10.031
   Web of Science ®Google Scholar
• Farag, F. F., & McDermott, P. (2015). Using soft system methodology to approach social value outcomes in public procurement [ Unpublished manuscript]. School of the Built Environment, University of Salford.
   Google Scholar
• Fisher, E. (2013). The Power of Purchase: Addressing Sustainability through Public Procurement. European Procurement & Public Private Partnership Law Review, 8(1), 2–7. https://doi.org/10.21552/EPPPL/2013/1/157
   Google Scholar
• Flynn, A., & Davis, P. (2014). Theory in public procurement research. Journal of Public Procurement, 14(2), 139–180. https://doi.org/10.1108/JOPP-14-02-2014-B001
   Google Scholar
• Fox, D., & Morris, J. C. (2015). The role of accountability in federal acquisition: A search for context. Journal of Public Procurement, 15(4), 514–536. https://doi.org/10.1108/JOPP-15-04-2015-B005
   Google Scholar
• Gelderman, C. J., Semeijn, J., & Vluggen, R. (2017). Development of sustainability in public sector procurement. Public Money & Management, 37(6), 435–442. https://doi.org/10.1080/09540962.2017.1344027
   Web of Science ®Google Scholar
• Gilad, S. (2014). Beyond endogeneity: How firms and regulators co-construct the meaning of regulation. Law & Policy, 36(2), 134–164. https://doi.org/10.1111/lapo.12017
   Web of Science ®Google Scholar
• Gimeno Feliú, J. M. (2017). Hacia una nueva Ley de Contratos del Sector Público. ¿Una nueva oportunidad perdida? Revista Española de Derecho Administrativo, 182, 181–221.
   Google Scholar
• Gimeno Feliú, J. M. (2020). La visión estratégica en la contratación pública en la LCSP: hacia una contratación socialmente responsable y de calidad. Economía industrial, 415, 89–97.
   Google Scholar
• Glas, A. H., Schaupp, M., & Essig, M. (2017). An organizational perspective on the implementation of strategic goals in public procurement. Journal of Public Procurement, 17(4), 572–605. https://doi.org/10.1108/JOPP-17-04-2017-B004
   Web of Science ®Google Scholar
• Grandia, J. (2015). The role of change agents in sustainable public procurement projects. Public Money & Management, 35(2), 119–126. https://doi.org/10.1080/09540962.2015.1007706
   Web of Science ®Google Scholar
• Gray, R., Adams, C., & Owen, D. (1996). Accounting and accountability: Changes and challenges in corporate social and environmental reporting. Prentice Hall.
   Google Scholar
• Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting. Accounting, Auditing & Accountability Journal, 8(2), 47–77. 0.1108/09513579510146996
   Google Scholar
• Harland, C., Telgen, J., Callender, G., Grimm, R., & Patrucco, A. (2019). Implementing government policy in supply chains: An international coproduction study of public procurement. Journal of Supply Chain Management, 55(2), 6–25. https://doi.org/10.1111/jscm.12197
   Web of Science ®Google Scholar
• Hassel, A., & Helmerich, N. (2016). Institutional change in transnational labour governance: Implementing social standards in public procurement and export credit guarantees. In Y. Dahan, H. Lerner, & F. Milman-Sivan (Eds.), Global justice and international labour rights (pp. 239–265). Cambridge University Press.
   Google Scholar
• Holma, A. M., Vesalainen, J., Söderman, A., & Sammalmaa, J. (2020). Service specification in pre-tender phase of public procurement-A triadic model of meaningful involvement. Journal of Purchasing and Supply Management, 26(1), 100580. https://doi.org/10.1016/j.pursup.2019.100580
   Web of Science ®Google Scholar
• Hsieh, H. F., & Shannon, S. E. (2005). Three approaches to qualitative content analysis. Qualitative Health Research, 15(9), 1277–1288. https://doi.org/10.1177/1049732305276687
   PubMed Web of Science ®Google Scholar
• Ibrahim, M., Bawole, J. N., Obuobisa‐darko, T., Abubakar, A. B., & Kumasey, A. S. (2017). The legal regime and the compliance façade in public procurement in Ghana. International Journal of Public Sector Management, 30(4), 370–390. doi:10.1108/IJPSM-09-2016-0156
   Web of Science ®Google Scholar
• Instituto Nacional de Estadística. (2019). Asalariados por tipo de contrato o relación laboral, sexo y comunidad autónoma. Valores absolutos y porcentajes respecto del total de cada comunidad. https://www.ine.es/jaxiT3/Tabla.htm?t=4241&L=0 ( accessed on 12/11/2021)
   Google Scholar
• Instituto Nacional de Estadística. (2020). El empleo de las personas con discapacidad. Año 2020. https://www.ine.es/dyngs/INEbase/es/operacion.htm?c=estadistica_C&cid=1254736055502&menu=ultiDatos&idp=1254735976595 ( accessed on 12/11/2021)
   Google Scholar
• Junta de Castilla y León. (2018). Directrices para la implementación de la Agenda 2030 en Castilla y León. https://www.jcyl.es/web/es/administracionpublica/agenda-2030/directrices-implementacion-agenda-2030.html
   Google Scholar
• Junta de Castilla y León. (2021). Plan Estratégico de Igualdad de Género 2021–2025. https://transparencia.jcyl.es/participacion/Participaci%C3%B3n%20Familia%20e%20I.O/Plan%20Estrat%C3%A9gico%20Igualdad%20de%20g%C3%A9nero%20%202021-2025%20.pdf
   Google Scholar
• Kamann, D. J. F. (2007). Organizational design in public procurement: A stakeholder approach. Journal of Purchasing and Supply Management, 13(2), 127–136. https://doi.org/10.1016/j.pursup.2007.05.002
   Google Scholar
• Kauppi, K., & Van Raaij, E. M. (2015). Opportunism and honest incompetence—seeking explanations for noncompliance in public procurement. Journal of Public Administration Research and Theory, 25(3), 953–979. https://doi.org/10.1093/jopart/mut081
   Web of Science ®Google Scholar
• Kiiver, P., & Kodym, J. (2015). Price-quality ratios in value-for-money awards. Journal of Public Procurement, 15(3), 275–290. https://doi.org/10.1108/JOPP-15-03-2015-B001
   Web of Science ®Google Scholar
• Kling, R. (2008, August 28-30). Taxpayers are fighting back: Transparency and accountability does not mean inefficiency. [ Paper presentation]. Third International Public Procurement Conference, Amsterdam, Netherlands.
   Google Scholar
• Lapsley, I., Miller, P., Panozzo, F., Kornberger, M., & Carter, C. (2010). Manufacturing competition: How accounting practices shape strategy making in cities. Accounting, Auditing & Accountability Journal, 23(3), 325–349. https://doi.org/10.1108/09513571011034325
   Web of Science ®Google Scholar
• Larrinaga, C., Luque-Vilchez, M., & Fernández, R. (2018). Sustainability accounting regulation in Spanish public sector organizations. Public Money & Management, 38(5), 345–354. https://doi.org/10.1080/09540962.2018.1477669
   Web of Science ®Google Scholar
• Larrinaga, C., Moneva, J. M., & Ortas, E. (2019). Veinticinco años de Contabilidad Social y Medioambiental en España: pasado, presente y futuro. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 48(4), 387–405. https://doi.org/10.1080/02102412.2019.1632020
   Web of Science ®Google Scholar
• Larrinaga, C., Rossi, A., Luque-Vilchez, M., & Núñez-Nickel, M. (2020). Institutionalization of the contents of sustainability assurance services: A comparison between Italy and United States. Journal of Business Ethics, 163(1), 67–83. https://doi.org/10.1007/s10551-018-4014-z
   Web of Science ®Google Scholar
• Lindholm, A., Korhonen, T., Laine, T., & Suomala, P. (2019). Engaging the economic facts and valuations underlying value for money in public procurement. Public Money & Management, 39(3), 216–223. https://doi.org/10.1080/09540962.2018.1535049
   Web of Science ®Google Scholar
• Lukka, K., & Kasanen, E. (1995). The problem of generalizability: Anecdotes and evidence in accounting research. Accounting, Auditing & Accountability Journal, 8(5), 71–90. https://doi.org/10.1108/09513579510147733
   Google Scholar
• Malolitneva, V., & Dzhabrailov, R. (2019). Strategic Public Procurement: Facilitating Sustainable Development in Ukraine. European Journal of Sustainable Development, 8(2), 91–100. https://doi.org/10.14207/ejsd.2019.v8n2p91
   Web of Science ®Google Scholar
• Mazzucato, M. (2020). Mission-oriented public procurement: Lessons from international examples. (Report No. IIPP WP 2020-20). UCL Institute for Innovation and Public Purpose.
   Google Scholar
• McCrudden, C. (2004). Using public procurement to achieve societal outcomes. Natural Resource Forum, 28(4), 257–267. https://doi.org/10.1111/j.1477-8947.2004.00099.x
   Web of Science ®Google Scholar
• Medina-Arnáiz, T. M. (2017). Las cláusulas sociales en la contratación pública: su consolidación en el ordenamiento jurídico español tras el impulso europeo. In B. García-Romero & M. Pardo-López (Eds.), Innovación social en la contratación administrativa: las cláusulas sociales (pp. 55–80). Aranzadi.
   Google Scholar
• Montalbán-Domingo, L., García-Segura, T., Sanz, M. A., & Pellicer, E. (2018). Social sustainability criteria in public-work procurement: An international perspective. Journal of Cleaner Production, 198, 1355–1371. https://doi.org/10.1016/j.jclepro.2018.07.083
   Web of Science ®Google Scholar
• Murray, J. G. (2014). Debate: Public procurement needs outcome evaluations. Public Money & Management, 34(2), 141–143. https://doi.org/10.1080/09540962.2014.887548
   Web of Science ®Google Scholar
• Neto, B. (2020). Analysis of sustainability criteria from European public procurement schemes for foodservices. The Science of the Total Environment, 704, 135–300. https://doi.org/10.1016/j.scitotenv.2019.135300
   Web of Science ®Google Scholar
• Nissinen, A., Parikka-Alhola, K., & Rita, H. (2009). Environmental criteria in the public purchases above the EU threshold values by three Nordic countries: 2003 and 2005. Ecological Economics, 68(6), 1838–1849. https://doi.org/10.1016/j.ecolecon.2008.12.005
   Web of Science ®Google Scholar
• Nyeck, S. (2015). (Out)bidding Women: Public Procurement Reform Diffusion and Gender Equality in Africa. SSRN: https://ssrn.com/abstract=2736031
   Google Scholar
• Nygård, E. F., Wondimu, P., & Lædre, O. (2019) Best value procurement-experiences from the execution phase. In C. Pasquire & F. R. Hamzeh (Eds.), Proceedings of 27th Annual Conference of the International (pp. 109–120). Dublin, Ireland.
   Google Scholar
• O’Connor, C., & Joffe, H. (2020). Intercoder Reliability in Qualitative Research: Debates and Practical Guidelines. International Journal of Qualitative Methods, 19, 1–13. https://doi.org/10.1177/1609406919899220
   Web of Science ®Google Scholar
• Oficina Independiente de Regulación y Supervisión de la Contratación (OIReScon). (2020). Informe Anual de Supervisión de la Contratación Pública de España. https://www.hacienda.gob.es/RSC/OIReScon/informe-anual-supervision-2020/ias-2020.pdf
   Google Scholar
• Parsons, J., Gokey, C., & Thornton, M. (2013). Indicators of inputs, activities, outputs, outcomes and impacts in security and justice programming. Vera Institute of Justice.
   Google Scholar
• Patrucco, A. S., Luzzini, D., & Ronchi, S. (2017). Research perspectives on public procurement: Content analysis of 14 years of publications in the journal of public procurement. Journal of Public Procurement, 17(2), 229–269. https://doi.org/10.1108/JOPP-17-02-2017-B003
   Web of Science ®Google Scholar
• Potoski, M. (2008). State and Local Government Procurement and the Winter Commission. Public Administration Review, 68(S1), S58–69. https://doi.org/10.1111/j.1540-6210.2008.00979.x
   Google Scholar
• Preuss, L. (2009). Addressing sustainable development through public procurement: The case of local government. Supply Chain Management: An International Journal, 14(3), 213–223. https://doi.org/10.1108/13598540910954557
   Web of Science ®Google Scholar
• Prier, E., Schwerin, E., & McCue, C. P. (2016). Implementation of sustainable public procurement practices and policies: A sorting framework. Journal of Public Procurement, 16(3), 312–346. https://doi.org/10.1108/JOPP-16-03-2016-B004
   Web of Science ®Google Scholar
• Racca, G. M., Perin, R. C., & Albano, G. L. (2011). Competition in the execution phase of public procurement. Public Contract Law Journal, 41(1), 89–108. https://doi.org/10.4335/16.2.361-378
   Google Scholar
• Raymond, J. (2008). Benchmarking in public procurement. Benchmarking: An International Journal, 15(6), 782–793. https://doi.org/10.1108/14635770810915940
   Google Scholar
• Rodríguez-Gutiérrez, P., Correa, C., & Larrinaga, C. (2019). Is integrated reporting transformative? An exploratory study of non-financial reporting archetypes. Sustainability Accounting, Management and Policy Journal, 10(3), 617–644. https://doi.org/10.1108/SAMPJ-12-2017-0156
   Web of Science ®Google Scholar
• Romzek, B. S., & Dubnick, M. J. (2018). Accountability in the public sector: Lessons from the Challenger tragedy. In B. S. Romzek & J. M. J. Dubnick (Eds.), Democracy, Bureaucracy, and the Study of Administration (pp. 182–204). Routledge.
   Google Scholar
• Ruparathna, R., & Hewage, K. (2015). Sustainable procurement in the Canadian construction industry: Current practices, drivers and opportunities. Journal of Cleaner Production, 109, 305–314. https://doi.org/10.1016/j.jclepro.2015.07.007
   Web of Science ®Google Scholar
• Sarter, E. K. (2020). The Development and Implementation of Gender Equality Considerations in Public Procurement in Germany. Feminist economics, 26(3), 66–89. https://doi.org/10.1080/13545701.2020.1718731
   Web of Science ®Google Scholar
• Sarter, E. K., Sack, D., & Fuchs, S. (2014). Public procurement as social policy? An introduction to social criteria in public procurement in Germany. www.unibielefeld.de/soz/powi/pdf/WPCG01_Sarter_Sack_Fuchs_Public_Procurement_Aug14.pdf
   Google Scholar
• Sarter, E. K., & Thomson, E. (2020). Fulfilling its promise? Strategic public procurement and the impact of equality considerations on employers’ behaviour in Scotland. Public Money & Management, 40(6), 437–445. https://doi.org/10.1080/09540962.2019.1684615
   Web of Science ®Google Scholar
• Schapper, P. R., Malta, J. N. V., & Gilbert, D. L. (2006). An analytical framework for the management and reform of public procurement. Journal of Public Procurement, 6(1/2), 1–26. https://doi.org/10.1108/JOPP-06-01-02-2006-B001
   Google Scholar
• Selviaridis, K., Agndal, H., & Axelsson, B. (2011). Business services ‘in the making’: (De) Stabilisation of service definitions during the sourcing process. Journal of Purchasing and Supply Management, 17(2), 73–86. https://doi.org/10.1016/j.pursup.2010.08.001
   Web of Science ®Google Scholar
• Tello, E., Hazelton, J., & Cummings, L. (2016). Potential users’ perceptions of general purpose water accounting reports. Accounting, Auditing & Accountability Journal, 29(1), 80–110. https://doi.org/10.1108/AAAJ-12-2013-1552
   Web of Science ®Google Scholar
• Thai, K. V. (2015). International Public Procurement: Innovation and Knowledge Sharing. In K. V. Thai (Ed.), International Public Procurement (pp. 1–10). Springer.
   Google Scholar
• Thomson, J., & Jackson, T. (2007). Sustainable procurement in practice: Lessons from local government. Journal of Environmental Planning and Management, 50(3), 421–444. https://doi.org/10.1080/09640560701261695
   Web of Science ®Google Scholar
• Tikkanen, I., & Kaleva, H. (2011). Contract award procedures and award criteria in the catering services in Finland. British Food Journal, 113(8), 952–964. https://doi.org/10.1108/00070701111153805
   Web of Science ®Google Scholar
• United Nations (2015, December 10). Goal 12. Ensure sustainable consumption and production patterns. United Nations. https://www.un.org/sustainabledevelopment/sustainable-consumption-production/
   Google Scholar
• van Berkel, J. R. J., & Schotanus, F. (2021). The impact of “procurement with impact”: Measuring the short-term effects of sustainable public procurement policy on the environmental friendliness of tenders. Journal of Public Procurement, 21(3), 300–317. https://doi.org/10.1108/JOPP-10-2020-0070
   Web of Science ®Google Scholar
• Vejaratnam, N., Mohamad, Z. F., & Chenayah, S. (2020). A systematic review of barriers impeding the implementation of government green procurement. Journal of Public Procurement, 20(4), 451–471. https://doi.org/10.1108/JOPP-02-2020-0013
   Web of Science ®Google Scholar
• Vörösmarty, G., & Tátrai, T. (2019). Green supply management in the public and private sector in Hungary. International Journal of Procurement Management, 12(1), 41–55. https://doi.org/10.1504/IJPM.2019.096996
   Google Scholar
• Walker, H., & Brammer, S. (2012). The relationship between sustainable procurement and e‐procurement in the public sector. International Journal of Production Economics, 140(1), 256–268. https://doi.org/10.1016/j.ijpe.2012.01.008
   Web of Science ®Google Scholar
• Walker, H., Brammer, S., & Lindgreen, A. (2009). Sustainable procurement in the United Kingdom public sector. Supply Chain Management: An International Journal, 14(2), 128–137. https://doi.org/10.1108/13598540910941993
   Web of Science ®Google Scholar
• Watt, D. J., Kayis, B., & Willey, K. (2009). Identifying key factors in the evaluation of tenders for projects and services. International Journal of Project Management, 27(3), 250–260. https://doi.org/10.1016/j.ijproman.2008.03.002
   Web of Science ®Google Scholar
• Whitaker, G., Altman-Sauer, L., & Henderson, M. (2004). Mutual accountability between governments and nonprofits. The American Review of Public Administration, 34(2), 115–133. https://doi.org/10.1177/0275074004264091
   Web of Science ®Google Scholar
• World Trade Organization (2020, November 10) La OMC y la contratación pública. World Trade Organization. https://www.wto.org/spanish/tratop_s/gproc_s/gproc_s.htm
   Google Scholar