1,191 research outputs found
Environmental and sustainability accounting, budgeting and reporting: a structured literature review
No full textPurpose Research dealing with environmental and sustainability challenges in the public-sector accounting context is progressively expanding. This article aims to review the existing literature to understand how research is developing and points out gaps that deserve further investigation.
Design/methodology/approach This study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature in the public sector. In total, 136 articles were explored.
Findings The critical analysis of the literature shows that several areas, such as auditing and budgeting, deserve further attention. The contents of sustainability reports should also be investigated further to avoid overlapping with similar reports, such as Sustainable Development Goals (SDGs) reports, and to understand the role of standard setters in this context. Furthermore, it is suggested to find a balanced view where non-monetary information coexists with monetary information.
Originality/value This study offers a comprehensive and holistic review of the literature on the emerging topic of environmental and sustainability accounting, budgeting and reporting in the public-sector context. The structured literature review enables the identification of future directions for the literature in this field
The effects of managerial autonomy on organizational culture: The case of the archaeological park of paestum
No full textThe chapter analyses the influence that managerial autonomy may play in the role of human resources in cultural organisations. Based on the Old Institutional Economics approach and investigating organisational rules and routines, the chapter examines the case of the Archaeological Park of Paestum, an autonomous museum and archaeological site of the Italian Ministry of Cultural Heritage and Tourism. Through interviews, reports, data collected and ethnographic observations, the research reveals how managerial autonomy affects roles and routines, positively contributing to the development of human resources and the overall performance. Findings reveal that the introduction of managerial autonomy in cultural organisations, coupled with the leadership ability of the Director, have further enhanced human resources’ skills and competences, one of the key components of cultural organisations. The role played by professional managers has also improved the entire performance of the organisation. The research unveils the implications of managerial autonomy on the organisational rules and routines and the consequent effects on human resources. The effects of these changes on the overall performance of a cultural organisation are also discussed, offering new outlooks on managerial changes
The Effects of Managerial Autonomy on Organizational Culture: The Case of the Archaeological Park of Paestum
No full textThe chapter analyses the influence that managerial autonomy may play in
the role of human resources in cultural organisations. Based on the Old Institutional
Economics approach and investigating organisational rules and routines, the chapter
examines the case of the Archaeological Park of Paestum, an autonomous museum
and archaeological site of the Italian Ministry of Cultural Heritage and Tourism.
Through interviews, reports, data collected and ethnographic observations, the
research reveals how managerial autonomy affects roles and routines, positively
contributing to the development of human resources and the overall performance.
Findings reveal that the introduction of managerial autonomy in cultural organisations,
coupled with the leadership ability of the Director, have further enhanced
human resources’ skills and competences, one of the key components of cultural
organisations. The role played by professional managers has also improved the
entire performance of the organisation.
The research unveils the implications of managerial autonomy on the
organisational rules and routines and the consequent effects on human resources.
The effects of these changes on the overall performance of a cultural organisation are
also discussed, offering new outlooks on managerial changes
Explaining budget transparency through political factors
No full textThis study analyses various factors that can affect the level of budget transparency. It focuses on several political characteristics, investigating a pool of 95 countries for the years 2006, 2008, 2010, 2012 and 2015. Findings from this study indicate that both govern- ments’ characteristics and the characteristics of political and electoral systems affect the level of budget transparency. These results extend findings from previous literature on determinants of open budgets by using a more extended period and additional political and electoral features, and also by adopting an international comparative approach
The role of institutional and operational factors in the digitalization of large local governments: insights from Italy
No full textPurpose: This study investigates drivers of local governments' digitalization, focusing on contextual factors that can help explain the level of e-government development. Concretely, it examines financial, socioeconomic, and political factors that represent the local context where e-government initiatives are implemented.
Design/methodology/approach: A composite e-government index was used, adopting a holistic perspective to capture various features of e-government initiatives. The OLS estimator for linear regressions was used for the analysis based on a sample of Italian municipalities in 2023. The Tobit estimator was additionally implemented to check for the robustness of the results.
Findings: Empirical findings suggest that municipalities with higher indebtedness tend to show lower digitalization levels. Economic and social variables are also relevant factors, while the political orientation of the governing party is not significant. This indirectly documents that e-government initiatives play a strategic role despite the political ideology.
Originality/value: This study avoids referring to a technological determinism perspective and examines the role of the institutional and operational context, highlighting the need to unveil and explain differences among local governments rather than focusing on similarities
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