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    Public sector financial management and democracy quality: The role of the accounting systems

    Uploaded by Marco Bisogno     December 13, 2020     649  
    Author(s)
    Paper language
    English
    Keywords
    Public-sector financial management; Democracy; Public sector accounting; IPSAS; Transparency
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
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    Public sector accounting reforms and the quality of governance

    Uploaded by Marco Bisogno     December 13, 2020     826  
    Author(s)
    Paper language
    English
    Keywords
    Accrual accounting; governance; government effectiveness; IPSAS
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
    Read more
    Intellectual capital in Italian healthcare: senior managers’ perspectives

    Uploaded by francesca Manes Rossi     June 25, 2020     836  
    Author(s)
    Paper language
    English
    Keywords
    Public healthcare organizations; Intellectual capital; Intellectual capital management; Survey; Principal component analysis
    Category
    Management accounting

    How to get the paper

    From the author (email)
    manes@unina.it
    From the journal
    DOI 10.1108/IJPSM-11-2019-0298
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    Does financial health influence the re-election of local governments?

    Uploaded by Marco Bisogno     October 31, 2019     921  
    Author(s)
    Paper language
    English
    Keywords
    Agency theory, Local government, Voting behaviour, Financial health, Financial condition, Re-election,
    Category
    Other

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
    Read more
    Explaining budget transparency through political factors

    Uploaded by Marco Bisogno     October 31, 2019     957  
    Author(s)
    Paper language
    English
    Keywords
    budget transparency, open budget, political economy, public administration
    Category
    Financial accounting

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
    Read more
    The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries

    Uploaded by Marco Bisogno     October 31, 2019     985  
    Author(s)
    Paper language
    English
    Keywords
    accrual accounting, corruption, harmonisation, International Public Sector Accounting Standards, transparency
    Category
    Comparative Research

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
    Read more
    Setting International Public-Sector Accounting Standards: Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions Hot

    Uploaded by francesca Manes Rossi     June 22, 2019     1664  
    Author(s)
    Paper language
    English
    Keywords
    non-exchange revenue; IPSASB Conceptual Framework; accrual accounting; public sector accounting
    Category
    International Accounting / Accounting Harmonization

    How to get the paper

    From the author (email)
    fmanesrossi@unisa.it
    From the journal
    https://doi.org/10.1080/17449480.2019.1624791
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    Local Governments’ Earnings Management: Greek and Italian Evidence Hot

    Uploaded by Sandra Cohen     November 10, 2018     1393  
    Author(s)
    Paper language
    English
    Keywords
    earnings management; local governments; Jones model; total accruals; Greece; Italy
    Category
    • Comparative Research
    • Financial accounting

    How to get the paper

    From the author (email)
    scohen@aueb.gr
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    Budgetary solvency of Italian local governments: an assessment Hot

    Uploaded by Marco Bisogno     July 17, 2018     1371  
    Author(s)
    Paper language
    English
    Keywords
    Financial condition, Indebtedness, Budgetary solvency, Current equilibrium, Financial autonomy
    Category
    • Financial accounting
    • Performance measurement

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
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    Efficiency as a Determinant of Financial Condition: An Assessment of Italian and Spanish Local Governments Hot

    Uploaded by Marco Bisogno     July 17, 2018     1254  
    Author(s)
    Paper language
    English
    Keywords
    financial condition; financial health; efficiency; local governments; public service delivery.
    Category
    Performance measurement

    How to get the paper

    From the author (email)
    mbisogno@unisa.it
    From the journal
    https://doi.org/10.1080/10967494.2018.1476426
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