1,721,121 research outputs found
New development: Gender (responsive) budgeting—a reflection on critical issues and future challenges
Full text link\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
Full text linkPurpose: 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
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
The citizens reporting: a comparison of Italy and USA.
No full textDuring the last decade the Italian local governments have become more interested in giving greater attention toward external accountability. This has given rise to the introduction of reporting tools aimed at satisfying citizens’ information needs. This article analyzes the model of Popular Reporting adopted by the City of Milan in comparison with that of the City of Memphis. The objective of the article is to verify if the structure and contents in the City of Milan report are suitable to transmit technical information to non technical readers, i.e. the citizens. Although the authors of the article consider the Milan experience positive, they do suggest the definition of a specific structure for the document, the involvement of the citizens for the writing up of some part of the document and the drawing up of the Citizen’ Report at the end of each fiscal year
I principi contabili per il bilancio consolidato degli enti locali: privati o pubblici?
No full textLe riforme della pubblica amministrazione hanno impattato, fra gli altri aspetti, anche sulle modalità di erogazione dei servizi pubblici. In particolare, accanto all’operatore pubblico, si sono affiancate organizzazioni private deputate all’erogazione dei servizi. Ciò ha portato, da un punto di vista contabile, alla diffusione del bilancio consolidato.
Obiettivo del presente lavoro è quello di porre alcuni interrogativi circa il ruolo del bilancio consolidato (accountability esterna o supporto ai processi decisionali) alla luce dei principi contabili internazionali. A fronte dell’allineamento di questi ultimi agli standard statuiti per il settore privato e dall’analisi di alcune criticità contabili insite nel consolidamento pubblico-privato, gli autori invitano ad interrogarsi su tali aspetti e denotano la mancanza di un framework concettuale che ispiri l’emanazione di principi contabili ad hoc per il settore pubblico
“Managing” wicked problems: Uncovering the roles of budgets, financial systems, and collaboration
Full text linkWhat Mr. Rossi Wants in Participatory Budgeting: Two R’s (Responsiveness and Representation) and Two I’s (Inclusiveness and Interaction)
No full textParticipatory budgeting is a form of “co-planning” and “co-design” that is claimed to improve the level of democracy and public accountability. Drawing on evidence from the municipality of Rho’s participatory budgeting experience (in 2013 and 2014), this paper, through a Q analysis of citizens’ perceptions, reveals four types of “co-planners/co-designers,” including: (1) supporter in theory, but doubtful in practice; (2) worried about the trade-off between consensus and creativity; (3) supporter of a community approach; and (4) aware of the importance of citizens. Drawing on these results, four conditions for successfully implementing participatory budgeting are identified: responsiveness, representation, inclusiveness, and interaction
La governance dei gruppi pubblici locali italiani: quali criticità per il bilancio consolidato?
No full textL’affidamento della maggior parte dei servizi
pubblici locali a società partecipate dagli enti
locali ha comportato la proliferazione di gruppi
pubblici e, con essa, una maggior complessità
nelle dinamiche di governance degli enti locali.
Stante la rilevanza di tale aspetto, il presente
lavoro indaga, attraverso una ricerca condotta su
un campione di enti locali italiani, alcuni elementi
di governance che contraddistinguono i gruppi
pubblici locali di cui gli enti selezionati sono
capogruppo. Inoltre, vengono approfondite alcune
criticità nella redazione del bilancio consolidato di
gruppo, considerato nel suo ruolo informativo di
supporto alla governance. Dall’analisi di entrambi
gli ambiti di approfondimento (governance e
bilancio consolidato) si evidenzia la delicatezza delle
problematiche di governance negli enti locali italiani
e la potenziale utilità informativa dello strumento
consolidato. Per questo, inoltre, sono messe in luce
alcune criticità derivanti dall’impostazione affine
a quella privatistica dei principi contabili statuiti
a livello internazionale in merito al processo di
consolidamento
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