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Auditors and early signals of financial distress in local governments

Cohen, Sandra; Costanzo, Antonella; Manes Rossi, Francesca - In: Managerial auditing journal 32 (2017) 3, pp. 234-250

Persistent link: https://www.econbiz.de/10011690555

Guest editorialHappy endings and successful stories in public sector financial management : a lesson drawing perspective

Cohen, Sandra; Manes Rossi, Francesca; Brusca, Isabel; … - In: International Journal of Public Sector Management 34 (2021) 4, pp. 393-406

Purpose: Public financial management has been characterized by the implementation of several innovations and reforms that embrace different areas and scope. These reforms aim at expenditure rationalization and efficiency enhancement, as well as the improvement of accountability and performance....

Persistent link: https://www.econbiz.de/10012639318

Intellectual capital disclosure and academic rankings in European universities

Brusca, Isabel; Cohen, Sandra; Manes-Rossi, Francesca; … - In: Meditari Accountancy Research 28 (2019) 1, pp. 51-71

Purpose: The purpose of this study is to compare of the way intellectual capital (IC) is disclosed in the websites of the universities in three European countries to assess the way universities decide to communicate IC to their stakeholders and identify potential patterns and trends. In...

Persistent link: https://www.econbiz.de/10013471689

Financial sustainability of public sector entities : the relevance of accounting frameworks

Caruana, Josette (ed.); Brusca, Isabel (ed.); … - 2019

Persistent link: https://www.econbiz.de/10011992640

Exploring the relevance of accounting frameworks in the pursuit of financial sustainability of public sector entities : a holistic approach

Caruana, Josette; Brusca, Isabel; Caperchione, Eugenio; … - In: Financial sustainability of public sector entities : …, (pp. 1-18). 2019

Persistent link: https://www.econbiz.de/10012010875

Reconsidering public budgeting after the COVID-19 outbreak : key lessons and future challenges

Anessi-Pessina, Eugenio; Barbera, Carmela; Langella, Cecilia - In: Journal of Public Budgeting, Accounting & Financial … 32 (2020) 5, pp. 957-965

Purpose: The paper aims to offer a viewpoint on how governmental budgeting needs to be reconsidered after the COVID-19 outbreak. Design/methodology/approach: Building on extant research, and drawing on the Italian context, the paper provides reflections on four interrelated aspects: (1) how...

Persistent link: https://www.econbiz.de/10012413357

Intellectual capital in Italian healthcare : senior managers' perspectives

Manes Rossi, Francesca; Bisogno, Marco; Aversano, Natalia; … - In: International Journal of Public Sector Management 33 (2020) 6/7, pp. 629-646

Purpose: This study investigates the perceptions of intellectual capital (IC) among senior managers at Italian local healthcare units (LHUs) and the interrelations among IC components. It also provides a comprehensive definition of IC in the healthcare context and managerial guidance on...

Persistent link: https://www.econbiz.de/10012276664

Manes-Rossi, Francesca; Aversano, Natalia; Tartaglia … - In: Journal of Public Budgeting, Accounting & Financial … 32 (2019) 1, pp. 92-113

Purpose: The purpose of this paper is to explore a citizen-centered tool for public accountability, the popular report (PR). Elaborating on previous studies and on content analysis of a sample of municipalities in the USA, this paper aims to identify the qualitative characteristics and content...

Persistent link: https://www.econbiz.de/10012278755

Non-financial reporting formats in public sector organizations : a structured literature review

Manes Rossi, Francesca; Nicolò, Giuseppe; Argento, Daniela - In: Journal of Public Budgeting, Accounting & Financial … 32 (2020) 4, pp. 639-669

Purpose: Research dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the aim of understanding how research is developing and identifying the gaps in need of further investigation....

Persistent link: https://www.econbiz.de/10012278784

New trends in intellectual capital reporting

Manes Rossi, Francesca; Nicolò, Giuseppe; Tartaglia … - In: Journal of Intellectual Capital 19 (2018) 4, pp. 814-835

Purpose: The purpose of this paper is to explore a new way to disclose intellectual capital (IC) in universities through their websites. Going beyond traditional tools used for intellectual capital disclosure (ICD), this study aims at identifying possible determinants of ICD via the web....

Persistent link: https://www.econbiz.de/10012075464