1,721,030 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
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
In the pursuit of harmonization: comparing the audit systems of European local governments
No full textThis paper compares the level of harmonization in local government audit in 18 European Union member countries, as well as the situation in England and Switzerland. It presents a classification of audit systems based on who carries out audits, their frequency, the types of audit, and the auditing standards adopted. The different audit models are analysed in relation to each country’s administrative systems. The results provide important insights for scholars, auditors, politicians and standard-setters, showing that harmonization in auditing is far from being achieved in Europe.
The paper offers interesting insights into the audit systems of European countries, revealing that the differences between them mean that the European Commission cannot obtain high-quality comparable data. Building a strong audit system is integral to reducing the mismanagement of public funds and to setting common European policies. The authors reveal the countries which need to update and standardize their accounting systems at the local and regional levels. In addition, the authors explain why they are calling for a wider adoption of performance auditing in Europe
Introduction: Le nœud gordien de la comptabilité du secteur public et le rôle des IPSAS
No full textLa nécessité de parvenir à une comparabilité générale au niveau international, conjuguée à la demande de politiques budgétaires et économiques communes, ont donné lieu à une demande pour une nouvelle imputabilité dans les administrations publiques, visant à harmoniser différentes méthodes et différents systèmes comptables dans le but d'obtenir des rapports financiers comparables. Si un débat est en cours à propos du bien-fondé de l'harmonisation du secteur public, de ses effets, de ses avantages et de ses inconvénients, les IPSAS représentent une option d'harmonisation possible, soit sous leur forme actuelle, soit sous une forme partiellement modifiée, pour former un ensemble distinct de normes en vue de répondre à certains besoins
Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe
No full textThe global Covid-19 crisis, unlike the financial crisis of 2008, is not leading to cutbacks and austerity. Instead, many governments are providing financial support to both individuals and businesses, while assistance is also being given to the banking sector (PwC, 2020). Therefore the academic research on austerity and decline (Bracci et al., 2015), developed with regard to the financial crisis, seems only marginally relevant. However, taking a closer look, it may provide some useful insights to this crisis in relation to the accountability issues that are being raised. These new, extraordinary circumstances require better accountability and, in the same vein, better accounting systems. Under austerity, accruals accounting has been promoted in the name of transparency, rigour and prudent financial management (Bracci et al., 2015), despite considerable criticism raised due to their private sector origins in NPM-inspired reforms
Harmonizing public sector accounting in Europe: thinking out of the box
Full text linkA broad debate about the harmonization of public sector accounting standards in Europe is underway. The authors provide arguments in favour of harmonization, but they also acknowledge the existing pluralism and diversity by taking stock of the state of play in 14 European countries. The paper makes a proposal for a way forward for policy-makers and standard-setters, in which the benefits of harmonization can be obtained without obliging EU member countries to necessarily abandon their current public sector accounting systems
Editorial: Innovations in public sector financial management
No full textThis special issue of the International Journal of Public Sector Performance Management aims to contribute to this area of research. It intends to study innovations already put into action, as well as the consequences, both planned and unintended, of the reforms implemented at different organizational and governmental levels in public financial management. It also aims to shed light on the challenges and perspectives of future reforms
Innovations in public sector financial management
No full textPublic sector financial management is an umbrella concept that covers all the activities
directed towards the effective and efficient management of public sector financial
resources. Implementing PFM has been a historical challenge for most countries, both in
developed and developing economies, in order to improve decision making in the public
sector. In this trend, the concepts of new public management and new public financial
management emerged as a movement of reforms aimed at modernising and strengthening
public financial management and governance. The main message sent by this special issue to researchers dealing with these themes
is that while innovation is taking place in public financial management, there is still room for improvemen
"Online sustainability information in local governments in an austerity context: an empirical analysis in Italy and Spain
Full text linkPurpose: The present research aims to analyse and compare how austerity has influenced online sustainability information in Italy and Spain.
Design: We relate austerity policies to online information in order to ascertain whether austerity plays a role in the financial, organizational, social and environmental information disclosed on local government websites. The research has been conducted by analysing the websites of all Italian and Spanish local governments with more than 100,000 inhabitants.
Findings: The results show that institutional and legislative pressures, as well as austerity measures, have played a relevant role in the increased production of information by local governments, although not all information is fully provided.
Originality/value: The results may be of interest to managers and politicians as a stimulus to increase the flow of information. They may also be useful to policy makers, regulators and other stakeholders in order to foment environmental information
The quest for users’ needs in public sector budgeting and reporting
Full text linkPoliticians as the representatives of citizens play a major role in the user groups of public
sector accounting information. This role is also considered in this special issue with four
empirical analyses of politicians as users in the focus. Thereby, three articles address the
central government level and one the local government level. Hence, this special issue is also
a response to a call of van Helden (2016) to study if and how politicians use accounting
information and which strategies or support they seek in doing so
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