1,721,093 research outputs found
Il Piano esecutivo di gestione: uno strumento innovativo per la gestione degli Enti Locali
No full text
La valutazione delle opere in corso di esecuzione nel bilancio di esercizio dell’impresa edile - Rivista Italiana di Ragioneria e di Economia Aziendale - marzo 1991
No full text
PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022): Editorial: After PFM reforms’ implementation—the divergence between announcements and realizations
Full text linkContinuing in the perspective of comparative public sector accounting research suggested by Chan et al. (1996), the articles in this annual issue focus on the effects of some public finance management (PFM) reforms. Based on empirical research, the articles provide the reader with interesting insights on what happens once reforms have been implemented
Guest editorial. Happy endings and successful stories in public sector financial management: a lesson drawing perspective
No full textPurpose: Public financial management has been characterized by the implementation of several innovations and reforms that embrace different areas and scope. These reforms aim at expenditure rationalization and efficiency enhancement, as well as the improvement of accountability and performance. Despite research having already paid attention to these innovations and reforms, the strengths, weaknesses, opportunities and threats empirically faced by public sector organizations still need to be investigated. This editorial introduces the special issue by emphasizing on the lessons that can be learned from past reform experiences. Design/methodology/approach: The editorial synthesizes some of the findings of the previous literature and evidences the necessity of both successful and unsuccessful stories, presenting a future agenda of research which emphasizes the use of case studies as a suitable method to get insights out of multiple experiences. Findings: The four articles presented in this special issue, covering the topics of accrual accounting adoption, the use of financial statements by councilors, the use of performance information by politicians and the outsourcing of auditing in local governments, provide an overview of the efforts and challenges faced by public administrations by analyzing the influence of the institutional context, the relevance of political implications and their practical footprint. Originality: In this special issue, four successful stories that touch upon multiple facets of public financial management in different country contexts are discussed, and they signal important takeaway messages for further reforms
- …
