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    Intellectual capital in Italian healthcare: senior managers’ perspectives

    Uploaded by francesca Manes Rossi     June 25, 2020     18  
    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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    Does financial health influence the re-election of local governments?

    Uploaded by Marco Bisogno     October 31, 2019     188  
    Author(s)
    Paper language
    English
    Keywords
    Agency theory, Local government, Voting behaviour, Financial health, Financial condition, Re-election,
    Category
    Other
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    Explaining budget transparency through political factors

    Uploaded by Marco Bisogno     October 31, 2019     201  
    Author(s)
    Paper language
    English
    Keywords
    budget transparency, open budget, political economy, public administration
    Category
    Financial accounting
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    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     229  
    Author(s)
    Paper language
    English
    Keywords
    accrual accounting, corruption, harmonisation, International Public Sector Accounting Standards, transparency
    Category
    Comparative Research
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    Setting International Public-Sector Accounting Standards: Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions

    Uploaded by francesca Manes Rossi     June 22, 2019     642  
    Author(s)
    Paper language
    English
    Keywords
    non-exchange revenue; IPSASB Conceptual Framework; accrual accounting; public sector accounting
    Category
    International Accounting / Accounting Harmonization
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    Local Governments’ Earnings Management: Greek and Italian Evidence

    Uploaded by Sandra Cohen     November 10, 2018     617  
    Author(s)
    Paper language
    English
    Keywords
    earnings management; local governments; Jones model; total accruals; Greece; Italy
    Category
    • Comparative Research
    • Financial accounting
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    Budgetary solvency of Italian local governments: an assessment

    Uploaded by Marco Bisogno     July 17, 2018     481  
    Author(s)
    Paper language
    English
    Keywords
    Financial condition, Indebtedness, Budgetary solvency, Current equilibrium, Financial autonomy
    Category
    • Financial accounting
    • Performance measurement
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    Efficiency as a Determinant of Financial Condition: An Assessment of Italian and Spanish Local Governments

    Uploaded by Marco Bisogno     July 17, 2018     492  
    Author(s)
    Paper language
    English
    Keywords
    financial condition; financial health; efficiency; local governments; public service delivery.
    Category
    Performance measurement
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    Financial Sustainability in Local Governments: Definition, Measurement and Determinants

    Uploaded by Marco Bisogno     November 11, 2017     959  
    Author(s)
    Paper language
    English
    Keywords
    financial sustainability; financial health; financial condition; local governments.
    Category
    Financial accounting
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    Transparency, Accountability and Fighting Corruption: A Model on Whistle-blowing Processes Hot

    Uploaded by Marco Bisogno     May 23, 2017     1420  
    Author(s)
    Paper language
    English
    Keywords
    transparency; accountability; whistle-blowing; ICT; local government
    Category
    Other
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