This paper aims to identify the main issues related to the introduction of innovative accounting methodologies for public administrations to quantify value for money and support the evaluation process in the early stage of a Public Private Partnership (PPP). In this paper we will first introduce...

In 2010 with Law 30.07.2010 n. 122, the Italian legislator has formalized networks, through the recognition of a specific contract called “network contract”. This network contracts widespread rapidly in Italy with more than 600 contracts signed, between more than 3.300 firms, in two years....

This paper aims at analyzing the changing role of public managers in the context of the recent public sector reform, focusing on two research questions: first it tries to understand how the 'performance and merit' approach is perceived and if the rational of the reform is accepted and understood...

This paper analyses the relation between regulation, accountability and accounting of concession contracts in three major sectors: motorways, utilities and energy. Firstly it identifies major problems in the accounting rules for concession contracts also analysing how political forces are...

"This book explores the role of accounting and reporting practices in representing sustainability within organizations and examines how individuals engage with integrated reporting to make sustainability meaningful. It provides theoretical and empirical contributions to address the role of...