242 research outputs found
Sistemi contabili pubblici: stato dell'arte e prospettive
No full textIl capitolo analizza le tendenze evolutive che stanno interessando i sistemi contabili a livello internazionale, in generale e con particolare attenzione alle amministrazioni pubbliche
Contabilità finanziaria ed economico patrimoniale: pro e contro, criteri di scelta, prospettive evolutive
No full textIl capitolo discute i pro e contro della contabilità finanziaria ed economico-patrimoniale, i criteri di scelta fra i due sistemi e le evoluzioni che stanno interessando i sistemi contabili pubblici
New development: Gender (responsive) budgeting—a reflection on critical issues and future challenges
No full text\ua9 2019, \ua9 2019 Informa UK Limited, trading as Taylor & Francis Group. Gender budgeting needs to become institutionalized more strongly in our societies and public policies. The article suggests some of the possible challenges to be taken into consideration to make it ‘work’, including availability of technical capacities and data, securing support in the political agenda, involving stakeholders, balancing spontaneity and standardization, and considering wider sources of inequality. IMPACT: Gender budgeting has an important unexploited potential. However, much more needs to be done for it to become institutionalized. A stronger commitment by practitioners, policy-maker and scholars is needed. This article suggests possible conditions to make it work
Accounting and the post-new public management
No full textPurpose: The purpose of this paper is to reflect various pathways for public sector accounting and accountability research in a post-new public management (NPM) context. Design/methodology/approach: The paper first discusses the relationship between NPM and public sector accounting research. It then explores the possible stimuli that inter-disciplinary accounting scholars may derive from recent public administration studies, public policy and societal trends, highlighting possible ways to extend public sector accounting research and strengthen dialogue with other disciplines. Findings: NPM may have represented a golden age, but also a “golden cage,” for the development of public sector accounting research. The paper reflects possible ways out of this golden cage, discussing future avenues for public sector accounting research. In doing so, it highlights the opportunities offered by re-considering the “public” side of accounting research and shifting the attention from the public sector, seen as a context for public sector accounting research, to publicness, as a concept central to such research. Originality/value: The paper calls for stronger engagement with contemporary developments in public administration and policy. This could be achieved by looking at how public sector accounting accounts for, but also impacts on, issues of wider societal relevance, such as co-production and hybridization of public services, austerity, crises and wicked problems, the creation and maintenance of public value and democratic participation
Performance measurement e management delle aziende pubbliche
No full textIl capitolo si propone di evidenziare le principali caratteristiche e criticità dei sistemi di misurazione della performance nella realtà pubblic
Prospettive per il rinnovamento del sistema contabile negli Enti Locali: gli strumenti
No full textIl lavoro discute gli strumenti che dovrebbero essere adottati in un sistema contabile economico patrimoniale nell'ambito degli enti locali
La rendicontazione per i cittadini: una prospettiva internazionale
No full textLa crisi di legittimazione della pubblica amministrazione, la crescente tensione fra risorse disponibili e bisogni da soddisfare, l’aumentata attenzione al controllo della spesa pubblica, l’affermarsi di un modello di stato regolatore e con forti autonomie locali ed i correlati processi di decentramento, esternalizzazione, privatizzazione che stanno interessando il settore pubblico, sono alcuni dei fattori che hanno alimentato un crescente interesse verso il problema dell’accountability delle aziende pubbliche. Ed è proprio sugli strumenti di accountability che si concentra il presente lavoro, focalizzandosi su quelli rivolti a fornire informazioni ai cittadini. In particolare si esporranno i risultati di una ricerca condotta su scala internazionale circa la rendicontazione per i cittadini nella Pubblica Amministrazione
Digitalization, accounting and accountability. A literature review and reflections on future research in public services
No full textThis study discusses the current state of the art and future directions of research on digitalization, accountability and accounting in public services. Through a systematic literature review, we investigate 232 articles published between 1998 and the first quarter of 2020. These studies are analysed looking at the implications of the increasing digitalization of the public realm for the i) production of data, ii) consumption of data, and iii) their subsequent effects. Based upon this analysis we identify the following emerging critical digital accountability issues and related future research avenues: the potential for dialogic and horizontal, multi-centric accountability; the blurring of accountability roles and boundaries; the increasing relevance of translation processes and translators’ roles - and the need to ensure accountability in such translations; the need to pay stronger attention to social equity and inclusivity implications of digitalization
The power of language in legitimating public-sector reforms: When politicians “talk” accounting
No full textLanguage can play an essential role in shaping how accounting reforms and the information around them are communicated and legitimated. However, scant consideration has been given to study what happens when politicians are the decision makers of accounting changes. This paper explores the political use of language by investigating how the Members of Parliament discuss about public-sector accounting reforms, and deploy different rhetorical strategies to legitimate or de-legitimate them. Through the analysis of Italian parliamentary debates in the 1990s and 2000s, this study highlights how the use of language can facilitate the exercise of power by deploying arguments rhetorically dominated by authorisation and moralisation strategies. The rhetorical arguments brought forward allow politicians to disguise their loss of power in favour of the European Union, depicting their actions and proposals as necessary and/or in favour of the public interest
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