1,721,146 research outputs found
Vent’anni di riforme dei sistemi contabili degli enti locali: principali evidenze empiriche
No full textContabilità finanziaria ed economico patrimoniale: pro e contro, criteri di scelta, prospettive evolutive
No full textIl capitolo discute i pro e i 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
La contabilità finanziaria
No full textIl capitolo intende presentare le principali caratteristiche della «contabilità finanziaria», ossia del sistema
contabile tradizionalmente utilizzato dalle aziende pubbliche. Inoltre, propone una metodologia per l’analisi di bilancio in contabilità finanziaria
Exploring the measurement dilemma in public sector financial reporting
No full textThis introductory chapter elaborates on the tricky issue of measurement in public sector financial reporting, which arises due to the particular features of the public sector when compared to the private sector. It provides a summary of the book chapters, highlighting the theoretical/practical frameworks used, methodologies and conclusions. Three themes are identified in the book, namely, (a) frameworks and methodologies; (b) measuring and reporting the elements in financial statements; and (c) heritage. This chapter identifies important avenues for further research
Co-production of public services: meaning and motivations
No full textCo-production is an umbrella term whose meaning has been widely debated on and whose practical consequences for public service delivery are an open research issue. This introductory chapter attempts to define what co-production is and what it is not, by an overview of the up-to-date literature. The chapter concludes by presenting the aims of the book and the main contents, and its relevance and contributions
Activation of Co-Production: General Context and Antecedents
No full textThis chapter focuses on the first two components of the framework proposed in the book: the general context and the antecedents of co-production. While the general context includes the characteristics of the environment in which co-production takes place, the antecedents of co-production consist of those aspects that are necessary, according to the main co-production research, for co-production to happen. The antecedents to co-production are categorised by considering the extent to which they are related to lay actors, the regular service provider, and the nature of the co-produced service
The participatory budgeting as a form of co-production
No full textParticipatory budgeting is a form of co-production (“co-planning” and “co-design”) that allows citizens to influence public decision on the allocation of public resources to different public programs, services, and investments. In this chapter, four conditions for successfully implementing participatory budgeting as a form of co-production are identified and discussed, namely interaction, inclusiveness, responsiveness, and representation. In particular, interaction and inclusiveness should shape the relationship between the public administration and its citizens, whereas representation and responsiveness should become central in the relationship among citizens
Vent’anni di riforme dei sistemi contabili degli enti locali: principali evidenze empiriche
No full textIl capitolo propone un’analisi critica degli studi che hanno analizzato empiricamente l’applicazione degli strumenti di programmazione e di rendicontazione, obbligatori e volontari, per sintetizzarne le linee di fondo e identificare eventuali gap della letteratura
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