Eugenio Anessi-Pessina
Biographic Data
| ID | 4385593 |
|---|---|
| NAME | Eugenio Anessi-Pessina |
| GIVEN NAMES | Eugenio |
| FAMILY NAME | Anessi-Pessina |
| SIGNATURE | ANESSI-PESSINA E |
| AFFILIATIONS | Università Cattolica del Sacro Cuore |
| ORCID | 0000-0002-4660-5457 |
| VERIFIED | Yes |
| TOTAL WORKS | 7 |
| TOTAL CITATIONS | 42 |
| AUTHOR COUNT | 7 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2010 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 4 |
Do heritage recognition and disclosure matter? Evidence from university students
Purpose The purpose of this paper is to empirically investigate whether heritage recognition and extensive disclosure in public sector General Purpose Financial Reports (GPFR) contribute to accountability and decision making, with a specific focus on university students. Design/methodology/approach An artefactual survey experiment with 154 Italian university students was conducted to empirically test whether heritage recognition and extensive dis…
Information needs for managing fixed public sector assets: An exploratory analysis in South-Eastern Europe
Purpose This article presents an exploratory analysis of perceived information needs for managing fixed public sector assets in South-Eastern Europe (SEE). Design/methodology/approach The analysis was carried out from a user needs perspective. A questionnaire was administered to government officials in SEE. Respondents were queried about what categories of information they need to make or to recommend five typical decisions concerning fixed publi…
Financial reporting transparency, citizens' understanding, and public participation: A survey experiment study
This study investigates the conditions under which transparency contributes to citizens' understanding of financial reporting and examines how this enhanced understanding is associated with public participation. To this end, a survey experiment was conducted in which two attributes of financial reporting transparency (i.e., content clarification and presentation format) were the manipulated variables, whereas citizens' understanding and public pa…
Do Top Managers’ Individual Characteristics Affect Accounting Manipulation in the Public Sector
Drawing on upper echelons theory, the article investigates the potential impact of top managers’ background and demographic characteristics and personality traits on organizational decisions in the public sector. The top-management figure being investigated is the municipal chief financial officer (CFO) and the specific organizational decision under analysis is the extent of revenue misrepresentation during both budget formulation and execution. …
Biased Budgeting in the Public Sector: Evidence from Italian Local Governments
The purpose of this paper is to analyse, in terms of presence, determinants and purposes, the misrepresentation of expected revenues during budget formulation and the misrepresentation of actual revenues during budget execution. To this end, we use six-year panel data from Italian municipalities with populations above 15,000. Our results suggest that overestimations of current revenues are more frequent than underestimations, during both budget f…
Budgeting and Rebudgeting in Local Governments: Siamese Twins
The literature on budgeting in the public sector has traditionally focused on the annual budgetary process. Much less attention has been paid to rebudgeting—that is, what governments do to revise and update their budgets during the fiscal year. Because of its potentially large impact on appropriations, rebudgeting seemingly deserves more attention than it has been granted so far. This article uses data from a sample of Italian municipalities to t…
Accounting innovations: A contingent view on italian local governments
Accounting innovations, and especially the introduction of accruals accounting, are often portrayed as fundamental aspects of publicsector reforms. An increasing body of literature has been studying the experiences of different countries and levels of government, often referring to Lueder's (1992) "contingency model" and its subsequent developments. This model highlights a number of social, political, and administrative variables that are likely …
Do Top Managers’ Individual Characteristics Affect Accounting Manipulation in the Public Sector
Drawing on upper echelons theory, the article investigates the potential impact of top managers’ background and demographic characteristics and personality traits on organizational decisions in the public sector. The top-management figure being investigated is the municipal chief financial officer (CFO) and the specific organizational decision under analysis is the extent of revenue misrepresentation during both budget formulation and execution. …
Budgeting and Rebudgeting in Local Governments: Siamese Twins
The literature on budgeting in the public sector has traditionally focused on the annual budgetary process. Much less attention has been paid to rebudgeting—that is, what governments do to revise and update their budgets during the fiscal year. Because of its potentially large impact on appropriations, rebudgeting seemingly deserves more attention than it has been granted so far. This article uses data from a sample of Italian municipalities to t…
Financial reporting transparency, citizens' understanding, and public participation: A survey experiment study
This study investigates the conditions under which transparency contributes to citizens' understanding of financial reporting and examines how this enhanced understanding is associated with public participation. To this end, a survey experiment was conducted in which two attributes of financial reporting transparency (i.e., content clarification and presentation format) were the manipulated variables, whereas citizens' understanding and public pa…
Biased Budgeting in the Public Sector: Evidence from Italian Local Governments
The purpose of this paper is to analyse, in terms of presence, determinants and purposes, the misrepresentation of expected revenues during budget formulation and the misrepresentation of actual revenues during budget execution. To this end, we use six-year panel data from Italian municipalities with populations above 15,000. Our results suggest that overestimations of current revenues are more frequent than underestimations, during both budget f…
Accounting innovations: A contingent view on italian local governments
Accounting innovations, and especially the introduction of accruals accounting, are often portrayed as fundamental aspects of publicsector reforms. An increasing body of literature has been studying the experiences of different countries and levels of government, often referring to Lueder's (1992) "contingency model" and its subsequent developments. This model highlights a number of social, political, and administrative variables that are likely …
Budgeting and Rebudgeting in Local Governments: Siamese Twins
The literature on budgeting in the public sector has traditionally focused on the annual budgetary process. Much less attention has been paid to rebudgeting—that is, what governments do to revise and update their budgets during the fiscal year. Because of its potentially large impact on appropriations, rebudgeting seemingly deserves more attention than it has been granted so far. This article uses data from a sample of Italian municipalities to t…
Biased Budgeting in the Public Sector: Evidence from Italian Local Governments
The purpose of this paper is to analyse, in terms of presence, determinants and purposes, the misrepresentation of expected revenues during budget formulation and the misrepresentation of actual revenues during budget execution. To this end, we use six-year panel data from Italian municipalities with populations above 15,000. Our results suggest that overestimations of current revenues are more frequent than underestimations, during both budget f…
Do Top Managers’ Individual Characteristics Affect Accounting Manipulation in the Public Sector
Drawing on upper echelons theory, the article investigates the potential impact of top managers’ background and demographic characteristics and personality traits on organizational decisions in the public sector. The top-management figure being investigated is the municipal chief financial officer (CFO) and the specific organizational decision under analysis is the extent of revenue misrepresentation during both budget formulation and execution. …
Financial reporting transparency, citizens' understanding, and public participation: A survey experiment study
This study investigates the conditions under which transparency contributes to citizens' understanding of financial reporting and examines how this enhanced understanding is associated with public participation. To this end, a survey experiment was conducted in which two attributes of financial reporting transparency (i.e., content clarification and presentation format) were the manipulated variables, whereas citizens' understanding and public pa…
Information needs for managing fixed public sector assets: An exploratory analysis in South-Eastern Europe
Purpose This article presents an exploratory analysis of perceived information needs for managing fixed public sector assets in South-Eastern Europe (SEE). Design/methodology/approach The analysis was carried out from a user needs perspective. A questionnaire was administered to government officials in SEE. Respondents were queried about what categories of information they need to make or to recommend five typical decisions concerning fixed publi…
Do heritage recognition and disclosure matter? Evidence from university students
Purpose The purpose of this paper is to empirically investigate whether heritage recognition and extensive disclosure in public sector General Purpose Financial Reports (GPFR) contribute to accountability and decision making, with a specific focus on university students. Design/methodology/approach An artefactual survey experiment with 154 Italian university students was conducted to empirically test whether heritage recognition and extensive dis…
Business (6 works) · Political science (6 works) · Economics (5 works) · Public Policy and Administration Research (5 works) · Accounting (4 works) · Local Government Finance and Decentralization (3 works) · Politics (3 works) · Public economics (3 works) · Public relations (3 works) · Public sector (3 works)