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    Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe

    Uploaded by Sandra Cohen     November 26, 2020     115  
    Author(s)
    Paper language
    English
    Category
    International Accounting / Accounting Harmonization
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    Reconsidering public budgeting after the COVID-19 outbreak: key lessons and future challenges

    Uploaded by francesca Manes Rossi     October 15, 2020     253  
    Author(s)
    Paper language
    English
    Keywords
    Coproduction; Rebudgeting; Reporting; Financial resilience; Corruption; Public budgeting
    Category
    Financial accounting
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    In the pursuit of harmonization: comparing the audit systems of European local governments

    Uploaded by francesca Manes Rossi     June 25, 2020     259  
    Author(s)
    Paper language
    English
    Keywords
    Accountability; auditing; auditing harmonization; auditing standards; European Union; local governments; supreme audit institutions
    Category
    • Auditing
    • Comparative Research
    • International Accounting / Accounting Harmonization
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    Intellectual capital in Italian healthcare: senior managers’ perspectives

    Uploaded by francesca Manes Rossi     June 25, 2020     217  
    Author(s)
    Paper language
    English
    Keywords
    Public healthcare organizations; Intellectual capital; Intellectual capital management; Survey; Principal component analysis
    Category
    Management accounting
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    Accountability through intellectual capital disclosure in Italian Universities

    Uploaded by francesca Manes Rossi     January 23, 2020     303  
    Author(s)
    Paper language
    English
    Keywords
    Accountability; · Intellectual capital; · Italian university; · Disclosure; · Content analysis
    Category
    Financial accounting
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    Popular reporting: learning from the US experience

    Uploaded by francesca Manes Rossi     January 23, 2020     331  
    Author(s)
    Paper language
    English
    Keywords
    Accountability; Local governments; Legitimacy theory; Popular report; Citizens’ information needs
    Category
    Financial accounting
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    Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises

    Uploaded by francesca Manes Rossi     January 23, 2020     294  
    Author(s)
    Paper language
    English
    Keywords
    integrated reporting; state-owned enterprises; non-financial disclosure; accountability
    Category
    Financial accounting
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    Intellectual Capital disclosure and academic rankings in European universities: Do they go hand in hand?

    Uploaded by Sandra Cohen     September 07, 2019     426  
    Author(s)
    Paper language
    English
    Keywords
    University Rankings; Intellectual capital (IC); IC web disclosure, comparative IC research; Universities
    Category
    • Comparative Research
    • Performance measurement
    • Other
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    Editorial: Innovations in public sector financial and management accounting—for better or worse?

    Uploaded by Sandra Cohen     June 19, 2019     449  
    Author(s)
    Paper language
    English
    Keywords
    innovations; public sector financial management
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    • Management accounting
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    Setting consolidated reporting standards for local government

    Uploaded by francesca Manes Rossi     October 10, 2018     608  
    Author(s)
    Paper language
    English
    Keywords
    Accrual accounting; consolidated financial reporting (CFR); local government; normativity
    Category
    • Comparative Research
    • Financial accounting
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