Isabel Brusca
Dados Biográficos
| ID | 4387155 |
|---|---|
| NOME | Isabel Brusca |
| PRENOMES | Isabel |
| SOBRENOME | Brusca |
| ASSINATURA | BRUSCA I |
| AFILIAÇÕES | Universidad de Zaragoza |
| ORCID | 0000-0002-2897-1744 |
| VERIFICADO | Sim |
| TOTAL DE OBRAS | 16 |
| TOTAL DE CITAÇÕES | 51 |
| TOTAL COMO AUTOR | 16 |
| TOTAL COMO EDITOR | 0 |
| PRIMEIRO ANO DE PUBLICAÇÃO | 2004 |
| ANO MAIS RECENTE DE PUBLICAÇÃO | 2023 |
| ÍNDICE H | 5 |
Features and drivers of citizen participation
Participatory budgeting (PB) is a relatively novel approach to the allocation of funds which allows ordinary citizens to become directly involved in how local government money is spent. This study identifies and examines the features and drivers of PB that incentivize citizen participation and the co-production of public services. Our analysis takes a fresh approach by setting PB initiatives in an innovative frame combining a paradigm of ‘ideal’ …
The Ipsas implementation and the use and usefulness of accounting information
Purpose This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local government in the Iberian Peninsula. The paper focuses on the perspective of chief financial officers (CFOs). Design/methodology/approach The paper uses a mix of qualitative and quantitative methods. Beyond the study of the …
The quest for users’ needs in public sector budgeting and reporting
Politicians as the representatives of citizens play a major role in the user groups of public sector accounting information. This role is also considered in this special issue with four empirical analyses of politicians as users in the focus. Thereby, three articles address the central government level and one the local government level. Hence, this special issue is also a response to a call of van Helden (2016) to study if and how politicians us…
Translating Ipsas into National Standards
The purpose of this paper is to provide insights about the process of adaptation of countries’ accounting standards to the International Public Sector Accounting Standards (IPSAS). Using a comparative international perspective involving Portugal and Spain, the paper relies on the concept of “translation”, developed under the actor-network theory, to understand how the IPSAS became an obligatory passage point and how its implementation became a pu…
Local government administration systems and local government accounting information needs
After several years of reforms inspired by the New Public Management approach, public sector accounting and performance measurement systems continue to differ among countries. Based on previous literature and data collected through a questionnaire, we perform an exploratory study on the relations between local government administrative systems and local government accounting information needs in a sample of European countries characterized by a l…
Ipsas, Epsas and Other Challenges in European Public Sector Accounting and Auditing
Accounting and budgeting systems at all government levels and public sector entities in Europe have undergone substantial reforms under the New Public Management paradigm and a great variety of accounting and audit practices have been implemented in governments and public sector entities throughout Europe. As a consequence, the harmonization of public sector accounting in European Union Member States has been introduced into the EU political agen…
La deuda comercial de los ayuntamientos españoles
El principio de sostenibilidad de deuda comercial establece un nuevo mecanismo de disciplina presupuestaria. Ante este contexto, el objetivo de este trabajo es analizar qué variables caracterizan mejor la liquidez de los municipios españoles. El Plan de Pago a Proveedores y el periodo medio de pago de los ayuntamientos son la referencia principal. Mediante un análisis discriminante y una regresión lineal, se evidencia que la ejecución del ahorro …
Accountability and Transparency to Fight against Corruption
The paper analyzes whether transparency, the quality of budgetary management and the strength of audit institutions have a positive effect on corruption and can increase trust in governments from a comparative analysis. The study is based on panel data from 75 countries worldwide about transparency and corruption published by international organizations, testing a relation between the transparency and accountability of a country and corruption an…
Governance and efficiency in the Brazilian water utilities
Introduction
The international framework: accrual accounting prevalence European countries, as well as other countries worldwide, have recently witnessed profound changes in their accounting systems at all levels of government. These reforms have at their core the need for high-quality and relevant financial information that would eventually be used for transparency and accountability purposes. They have mainly been inspired by the private sector and they enc…
Performance Measurement in Italian and Spanish Local Governments
NPM reforms have become a global trend and performance management systems are considered suitable to enhance the decision-making process and accountability. The aim of the paper is to carry out a comparative study on the adoption of performance measurement tools in Italian and Spanish (medium-sized and large) local governments. It seeks to find out how widespread these tools are and how their usefulness is perceived. The results show differences …
Governance structures and their impact on tariff levels of Brazilian water and sanitation corporations
Adopting International Public Sector Accounting Standards
The International Public Sector Accounting Standards have been seen as a path towards the modernization of governmental accounting, and many countries have made efforts to adopt them. The purpose of this article is to analyse the stimuli and barriers to the adoption of International Public Sector Accounting Standards, as well as their main benefits, using a structural equation model. The research methodology is based on a questionnaire sent to Am…
Developments in financial information by local entities in europe
In recent years, most Organisation for Economic and Cooperation Development (OECD) countries have brought in important reforms into their public accounting systems with the objective of both improving public service management and increasing the transparency and accountability of governments. Reforms of government accounting share a common direction towards the implementation of accrual-based accounting systems. In this context, this paper presen…
Towards Performance, Quality and Environmental Management in Local Government
The search for improvements in the management and quality of public services seems to be a constant in all public administrations, and there is an ever-increasing use of management techniques and models from the business sector. The aim of this paper is to show which management systems are being used by Spanish local governments to improve their management in terms of economy, quality and the environment. Our analysis is based on a questionnaire …
International Classification of Local Government Accounting Systems
In recent years most of the OECD countries have introduced important reforms in their public accounting systems, with the objective both of improving public service management and increasing the transparency and accountability of governments. In that context, we think that it could be interesting to study whether the changes and reforms have led to the convergence of local government accounting systems. We aim to show the real degree of uniformit…
Accountability and Transparency to Fight against Corruption
The paper analyzes whether transparency, the quality of budgetary management and the strength of audit institutions have a positive effect on corruption and can increase trust in governments from a comparative analysis. The study is based on panel data from 75 countries worldwide about transparency and corruption published by international organizations, testing a relation between the transparency and accountability of a country and corruption an…
Adopting International Public Sector Accounting Standards
The International Public Sector Accounting Standards have been seen as a path towards the modernization of governmental accounting, and many countries have made efforts to adopt them. The purpose of this article is to analyse the stimuli and barriers to the adoption of International Public Sector Accounting Standards, as well as their main benefits, using a structural equation model. The research methodology is based on a questionnaire sent to Am…
Towards Performance, Quality and Environmental Management in Local Government
The search for improvements in the management and quality of public services seems to be a constant in all public administrations, and there is an ever-increasing use of management techniques and models from the business sector. The aim of this paper is to show which management systems are being used by Spanish local governments to improve their management in terms of economy, quality and the environment. Our analysis is based on a questionnaire …
Governance structures and their impact on tariff levels of Brazilian water and sanitation corporations
Governance and efficiency in the Brazilian water utilities
Performance Measurement in Italian and Spanish Local Governments
NPM reforms have become a global trend and performance management systems are considered suitable to enhance the decision-making process and accountability. The aim of the paper is to carry out a comparative study on the adoption of performance measurement tools in Italian and Spanish (medium-sized and large) local governments. It seeks to find out how widespread these tools are and how their usefulness is perceived. The results show differences …
International Classification of Local Government Accounting Systems
In recent years most of the OECD countries have introduced important reforms in their public accounting systems, with the objective both of improving public service management and increasing the transparency and accountability of governments. In that context, we think that it could be interesting to study whether the changes and reforms have led to the convergence of local government accounting systems. We aim to show the real degree of uniformit…
Translating Ipsas into National Standards
The purpose of this paper is to provide insights about the process of adaptation of countries’ accounting standards to the International Public Sector Accounting Standards (IPSAS). Using a comparative international perspective involving Portugal and Spain, the paper relies on the concept of “translation”, developed under the actor-network theory, to understand how the IPSAS became an obligatory passage point and how its implementation became a pu…
International Classification of Local Government Accounting Systems
In recent years most of the OECD countries have introduced important reforms in their public accounting systems, with the objective both of improving public service management and increasing the transparency and accountability of governments. In that context, we think that it could be interesting to study whether the changes and reforms have led to the convergence of local government accounting systems. We aim to show the real degree of uniformit…
Towards Performance, Quality and Environmental Management in Local Government
The search for improvements in the management and quality of public services seems to be a constant in all public administrations, and there is an ever-increasing use of management techniques and models from the business sector. The aim of this paper is to show which management systems are being used by Spanish local governments to improve their management in terms of economy, quality and the environment. Our analysis is based on a questionnaire …
Developments in financial information by local entities in europe
In recent years, most Organisation for Economic and Cooperation Development (OECD) countries have brought in important reforms into their public accounting systems with the objective of both improving public service management and increasing the transparency and accountability of governments. Reforms of government accounting share a common direction towards the implementation of accrual-based accounting systems. In this context, this paper presen…
Performance Measurement in Italian and Spanish Local Governments
NPM reforms have become a global trend and performance management systems are considered suitable to enhance the decision-making process and accountability. The aim of the paper is to carry out a comparative study on the adoption of performance measurement tools in Italian and Spanish (medium-sized and large) local governments. It seeks to find out how widespread these tools are and how their usefulness is perceived. The results show differences …
Governance structures and their impact on tariff levels of Brazilian water and sanitation corporations
Adopting International Public Sector Accounting Standards
The International Public Sector Accounting Standards have been seen as a path towards the modernization of governmental accounting, and many countries have made efforts to adopt them. The purpose of this article is to analyse the stimuli and barriers to the adoption of International Public Sector Accounting Standards, as well as their main benefits, using a structural equation model. The research methodology is based on a questionnaire sent to Am…
Governance and efficiency in the Brazilian water utilities
Introduction
The international framework: accrual accounting prevalence European countries, as well as other countries worldwide, have recently witnessed profound changes in their accounting systems at all levels of government. These reforms have at their core the need for high-quality and relevant financial information that would eventually be used for transparency and accountability purposes. They have mainly been inspired by the private sector and they enc…
Accountability and Transparency to Fight against Corruption
The paper analyzes whether transparency, the quality of budgetary management and the strength of audit institutions have a positive effect on corruption and can increase trust in governments from a comparative analysis. The study is based on panel data from 75 countries worldwide about transparency and corruption published by international organizations, testing a relation between the transparency and accountability of a country and corruption an…
Ipsas, Epsas and Other Challenges in European Public Sector Accounting and Auditing
Accounting and budgeting systems at all government levels and public sector entities in Europe have undergone substantial reforms under the New Public Management paradigm and a great variety of accounting and audit practices have been implemented in governments and public sector entities throughout Europe. As a consequence, the harmonization of public sector accounting in European Union Member States has been introduced into the EU political agen…
La deuda comercial de los ayuntamientos españoles
El principio de sostenibilidad de deuda comercial establece un nuevo mecanismo de disciplina presupuestaria. Ante este contexto, el objetivo de este trabajo es analizar qué variables caracterizan mejor la liquidez de los municipios españoles. El Plan de Pago a Proveedores y el periodo medio de pago de los ayuntamientos son la referencia principal. Mediante un análisis discriminante y una regresión lineal, se evidencia que la ejecución del ahorro …
The quest for users’ needs in public sector budgeting and reporting
Politicians as the representatives of citizens play a major role in the user groups of public sector accounting information. This role is also considered in this special issue with four empirical analyses of politicians as users in the focus. Thereby, three articles address the central government level and one the local government level. Hence, this special issue is also a response to a call of van Helden (2016) to study if and how politicians us…
Translating Ipsas into National Standards
The purpose of this paper is to provide insights about the process of adaptation of countries’ accounting standards to the International Public Sector Accounting Standards (IPSAS). Using a comparative international perspective involving Portugal and Spain, the paper relies on the concept of “translation”, developed under the actor-network theory, to understand how the IPSAS became an obligatory passage point and how its implementation became a pu…
Local government administration systems and local government accounting information needs
After several years of reforms inspired by the New Public Management approach, public sector accounting and performance measurement systems continue to differ among countries. Based on previous literature and data collected through a questionnaire, we perform an exploratory study on the relations between local government administrative systems and local government accounting information needs in a sample of European countries characterized by a l…
Features and drivers of citizen participation
Participatory budgeting (PB) is a relatively novel approach to the allocation of funds which allows ordinary citizens to become directly involved in how local government money is spent. This study identifies and examines the features and drivers of PB that incentivize citizen participation and the co-production of public services. Our analysis takes a fresh approach by setting PB initiatives in an innovative frame combining a paradigm of ‘ideal’ …
The Ipsas implementation and the use and usefulness of accounting information
Purpose This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local government in the Iberian Peninsula. The paper focuses on the perspective of chief financial officers (CFOs). Design/methodology/approach The paper uses a mix of qualitative and quantitative methods. Beyond the study of the …
Business (15 obras) · Economics (13 obras) · Political science (11 obras) · Public Policy and Administration Research (11 obras) · Accounting (10 obras) · Local Government Finance and Decentralization (9 obras) · Economy (7 obras) · Public sector (7 obras) · Accounting information system (6 obras) · Accountability (5 obras)