1,721,006 research outputs found
Financial Sustainability as a Driver for Transparency and E-Democracy: A Comparative Study in Italian and Spanish Local Governments
No full textToday expectations of accountability and trustworthiness in governing entities is greater than ever before. The process of change has been given impetus by new information and communication technologies resulting in e-government and e-democracy. This research aims to analyze transparency and democratic participation in Italian and Spanish LGs. The web pages of Italian and Spanish LGs with more than 100,000 inhabitants are analyzed using twenty determinants of fiscal transparency and eight determinants of e-democracy. Results show considerable similarity between Italian and Spanish LGs with regards to the disclosure of financial information, while the adoption of e-democracy tools requires further development in both countries
Heritage assets e categorie contabili nel reporting della pubblica amministrazione: un connubio realizzabile?
No full text
Performance Measurement in Italian and Spanish Local Governments: Comparative Policy Analysis
No full textNPM reforms have become a global trend and performance management systems are considered suitable to enhance the decision-making process and accountability. The aim of the paper is to carry out a comparative study on the adoption of performance measurement tools in Italian and Spanish (medium-sized and large) local governments. It seeks to find out how widespread these tools are and how their usefulness is perceived. The results show differences between the two countries and that the presence of professional managers–experienced with performance measurement tools–positively affects the adoption of these tools. Moreover, performance measurement tools are perceived as a support for accountability purposes
Heritage assets in the due process of the International Public Sector Accounting Standards Board (IPSASB)
No full textABSTRACT
This paper assesses whether the IPSASB’s consultation paper (CP), ‘Financial Reporting for
Heritage in the Public Sector’ might actually end academic debates about how to report on
heritage assets. Similarities and differences in the position of the IPSASB, previous academic
literature and the CP’s respondents are examined by the authors. IPSASB proposed that
heritage be recognized and measured in financial statements, whereas the academic
literature has supported reporting largely through disclosure notes. Most respondents agreed
with the IPSASB, but raised the same difficulties as discussed in the academic literature. The
respondents were mainly public sector entities and professional associations, mostly from
Europe, Oceania and Africa. Though the CP asks the right questions, it does not provide the
needed guidance which indicates it will not be able to end the ongoing debate.
IMPACT
This research offers fresh knowledge about financial reporting on heritage items, offering
financial statement users and preparers information about possible future stages of heritage
accounting policy. The paper will be useful for policy- and decision-makers, as well as the
standard setting boards (SSBs). It provides insight into respondents’ behaviour in
consultation processes and the influence of a respondent’s background on participation,
which should help SSBs improve their consultation processes. First steps were made
regarding research into the influence of different variables (for example geographical
locations, affiliation and legislative background) on opinions regarding the topic of the CP.
This paper points the way forward for new discussions about accounting for heritage
IPSASB's Conceptual Framework: Coherence with Accounting Systems in European Public Administrations
No full textAccounting and reporting systems in public administrations of European countries have deeply changed in the last 20 years due to the new public management wave and the trend toward international harmonization. This research aims to examine the possibility of implementing International Public Sector Accounting Standards Board's (IPSASB's) Conceptual Framework (CF), by observing accounting and reporting systems in the different governmental levels of countries selected and taking into account the embedded traditional characteristics of European countries. Results highlight how many structural differences still occur within and among countries, showing that much work is still necessary to obtain harmonization as implied in the IPSASB's CF
Investigating web-based sustainability reporting in Italian public universities in the era of Covid-19
No full textUniversities are increasingly called to demonstrate to stakeholders their active commitment to responding to social and environmental issues through comprehensive reporting practices. Such expectations were further enhanced by the recent pandemic outbreak unleashed by coronavirus disease 2019 (COVID-19), which has bolstered social pressures on universities to demonstrate their active engagement in supporting health systems in fighting against the virus as well as in ensuring adequate e-learning paths for students. Therefore, this study aims to investigate to what extent Italian public universities disclose sustainability information on their websites. The study is based on a well-established framework adapted from the literature. The category “Sustainability and COVID-19" has been added to also examine the extent to which universities disclose information regarding policies and strategies adopted to cope with the ongoing pandemic crisis. Results evidence that most of the sampled universities devote a specific section of their websites to disclose information on sustainability issues. Results also highlight a strong commitment to the disclosure of social issues. Particular attention is devoted to disclosing information about “Social Performance”; “Sustainability and COVID-19" and “Society Issues”. The results may be beneficial to both policymakers and university governors in gaining awareness about the potential of websites in engendering insights into the social issues that involve a university and a wider range of stakeholders
The usefulness of performance reporting in local government: Comparing Italy and Spain.
No full textThis article presents a comparative analysis of the perceived usefulness of performance information by managers in local authorities in Italy and Spain.
Italy and Spain have similar cultural and administrative characteristics and in both countries there are external requirements (from central government) to adopt
performance indicators. The adoption of performance indicators was found to have been almost symbolic in both states
The usefulness of performance reporting in local government: Comparing Italy and Spain
No full textThis article presents a comparative analysis of the perceived usefulness of performance information by managers in local authorities in Italy and Spain. Italy and Spain have similar cultural and administrative characteristics and in both countries there are external requirements (from central government) to adopt performance indicators. The adoption of performance indicators was found to be almost symbolic in both states
Intellectual capital in Italian healthcare: senior managers' perspectives
No full textPurpose: This study investigates the perceptions of intellectual capital (IC) among senior managers at Italian local healthcare units (LHUs) and the interrelations among IC components. It also provides a comprehensive definition of IC in the healthcare context and managerial guidance on improving IC to enhance LHU performance. Design/methodology/approach: A survey was carried out to investigate perceptions among LHU senior management and identify characteristics of each primary IC component. The pilot study's results were examined using principal component analysis. Findings: The findings illustrate senior management's perceptions of IC in LHUs and the extent to which management identifies and manages IC. A comprehensive definition of IC components in the healthcare sector is derived from these findings. Research limitations/implications: The research provides a better understanding of IC in the healthcare context and facilitates further research into how IC may be incorporated in quotidian organizational procedures. Results suggest that LHU managers should invest in increasing trust and respect and engage employees in organizational processes to provide recognition for the active role they play. Ongoing management of the three primary IC components is shown to have clear advantages, particularly on their connectivity. Originality/value: The paper contributes to an increasingly important strand of theoretical research – IC in the healthcare context – and also adds new knowledge on the practical applications of IC in LHUs
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