1,721,087 research outputs found
Chapter 9 Public sector acounting and auditing in Italy in Isabel Brusca, Eugenio Caperchione, Sandra Cohen and Francesca Manes Rossi (Eds.) Public Sector Accounting and Auditing in Europe . Palgrave 2015
No full textThis chapter analyses the public sector accounting and audit systems in the three levels of government in Italy. The harmonization law under trial (mandatory application will start in 2015) is considered as the basis for discussion. The new set of accounting and auditing rules has mainly focused on achieving a harmonization between public entities in Italy and is inspired by the need to keep public expenditure under control, while improving the efficiency and effectiveness of the whole public sector. The rules for public sector accounting combine the traditional budgetary culture with accrual, but the application of international standards seems to be faraway
Supplemental material for Local government administration systems and local government accounting information needs: is there a mismatch?
No full textSupplemental material for Local government administration systems and local government accounting information needs: is there a mismatch? by Sandra Cohen, Francesca Manes Rossi, Eugenio Caperchione and Isabel in International Review of Administrative Sciences</p
Reflections on New Trends in Public Sector Reporting: Integrated Reporting and Beyond
No full textPublic sector organisations (PSOs) today are urged to act within an extremely complex ‘web of accountability’. Discharging hier-archical and legal accountability is no longer sufficient: satisfying the information needs of superordinate bodies and obeying disclosure requests as mandated by laws and regulations are both seen as merely complying with obligations. The chapter aimed to discuss the role of new public sector reporting tools from two different perspectives. First, how they can impact the provision of information to and creation of opportunities for dialogue with various stakeholders, including citizens, public sector entities, supervising organ-isations and financial institutions. And second, how they can change the defined strategies and management activities, thus affecting routines, pro-cedures and reports
New frontiers for local government reporting: learning by pioneers
No full textPurpose – Under the New Public Management waves of reform, new reporting practic-es have flourished in public administrations to communicate to stakeholders the value created for the benefits of the community. The paper aims at investigating the evolution in the new reporting practices in local government, questioning the ability of integrated reporting to represent the best way for local government to enhance accountability and stakeholder engagements.Design/methodology/approach – Adopting the Actor-Network Theory and using a case study method, the research questions the process of “translation” of Integrated Reporting principles and content in three local governments. The three experience are compared, and the role played by different actors and networks in producing a stronger engagement by citizens in the decision-making process is investigated.Findings – The case studies show how and to what extent people, processes and relation-ships have been mobilized and activated to create value. Furthermore, common roots of principles and content prompted by the Integrated Reporting Framework are related to other reporting tools.Originality/value – The research sheds light on the role played by different actors in enhancing stakeholders engagements. The three cases offer a lesson to learn for politi-cians and legislators in activating the adoption of innovative reporting tools as a means to improve accountability and involve citizens in local politic
Le scelte di governance delle aziende partecipate degli EE.LL: nel settore dei trasporti pubblici locali: prime evidenze empricihe nella Regione Campania.
Full text linkLa presente ricerca si propone di esaminare, in un’ottica economico-aziendale, le principali problematiche di governance che emergono nel rapporto tra Ente holding e società da questo controllate, nell’intento di verificare, all’interno del modello di governo adottato, l’efficacia degli strumenti di controllo strategico di cui si avvale l’Ente locale, nella sua duplice veste di shareholder e di garante del servizio pubblico. A tal proposito, con riferimento alla regione Campania, è stata effettuata la mappatura delle partecipate non quotate esistenti – distinte per settori di attività. Il campo di investigazione è stato, poi, circoscritto alle aziende di trasporto locale, effettuando un’analisi empirica per casi, sulla base della quale si presentano le prime considerazioni. L’indagine muove dall’osservazione dei processi degenerativi che hanno interessato la pubblica amministrazione nelle economie capitalistiche dalla metà degli anni '70, a seguito dei quali le istituzioni hanno tentato un’inversione di rotta, ridefinendo il ruolo che compete ai soggetti pubblici. In particolare, in presenza del c.d. gruppo locale, l’Ente deve definire le strategie, fissare gli obiettivi, allocare in maniera ottimale le risorse, svolgere una funzione di coordinamento e monitorare il raggiungimento dei risultati, bilanciando esigenze contrapposte che rinviano, da un lato, all’aumento dell’autonomia delle singole unità operative coinvolte e, dall’altro, all’esigenza di armonizzazione dei comportamenti tesi all’attuazione di un indirizzo strategico comune. In tale scenario, le scelte di governance e degli strumenti di controllo strategico divengono fondamentali per assicurare che la gestione delle partecipate sia improntata al raggiungimento di finalità coerenti con la mission dell’Ente Locale
Public Sector Accounting
No full textAccounting is the most basic tool for recording
operations occurred between an entity and other
operators, which provides the information useful
for decision making and accountability. The
accounting system in a public entity represents
the basis to correctly manage financial resources
and to evaluate the government performance and
the achievement of political goals. Government
accounting can support the socioeconomic development
of a community by providing to public
managers and politicians the necessary information
to support decision making and making them
accountable to citizens. As any other tool,
accounting does not have values of its own, and
does not decide the allocation of resources, but
provides decision makers with the appropriate set
of information to allocate resources coherently
with the pursued objectives. Accounting is also a
communication tool, being considered as the “language
of the business” and assumes a relevant role
in the process of accountability
SDGs Budgeting and Reporting
No full textThe chapter provides an overview of Sustainable Development Goals (SDGs) budgeting and reporting in the public sector context. It does so by presenting the relevance of SDGs for public administrations, summarising recent literature on the topic and providing a snapshot of the state of the art in selected European countries in a comparative perspective. The chapter reveals that SDGs budgeting and reporting are progressively expanding, from central to local level, mainly based on the willingness of public sector entities to communicate to all stakeholders their efforts to contribute to a more sustainable society
Spreading the Sustainability Puzzle Pieces on the Table
No full textThis chapter offers a summary of the aims of the book and provides an introduction to the book’s content. Considering the role of public administration in achieving sustainable development, the overarching aim of the book is to investigate how public financial management systems have been influenced by sustainability purposes in different European countries and what changes have been introduced or are being planned to accommodate sustainable development. In this sense, the book covers all aspects linked to public financial management: budgeting, accounting, reporting and auditing, and offers an important contribution to sustainable development research in the public sector. Moreover, an innovative aspect of the book is that it presents the experiences of the countries analysed through a comparative perspective while discussing the methodology used to obtain the comparative information
Configurazioni di capitale
No full textFrancesca Manes Rossi è autrice dei box alle pagine 186-187, 191-193, 196-197,200, 204, 205-206, 206-20
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