Francesca Manes-Rossi

Biographic Data

ID5817546
NAMEFrancesca Manes-Rossi
GIVEN NAMESFrancesca
FAMILY NAMEManes-Rossi
SIGNATUREMANES-ROSSI F
AFFILIATIONSUniversity of Salerno
VERIFIEDNo
TOTAL WORKS5
TOTAL CITATIONS4
AUTHOR COUNT5
EDITOR COUNT0
FIRST PUBLICATION YEAR2015
LATEST PUBLICATION YEAR2026
H-INDEX1

  • The role of digitalization in promoting the sustainable development goals. An empirical assessment of Italian local governments

    Open AccessMarco Bisogno, Beatriz Cuadrado-Ballesteros et al.ARTICLECities2026

    This study empirically investigates whether digitalization affects local governments' (LGs) capacity to achieve the Sustainable Development Goals (SDGs). Focusing on the Italian context and adopting a socio-technical lens, the analysis uses an econometric model in which the level of SDGs implementation represents the dependent variable, while the level of digitalization refers to the independent variable. The model additionally considers socioeco…

  • Popular reporting: Learning from the US experience

    Open AccessFrancesca Manes Rossi, Francesca Manes-Rossi et al.ARTICLEJournal of Public Budgeting…2019

    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 elements that PR should have to serve as a legitimation tool. Design/methodology/approach The study adopts a mixed methodology. After the analysis of previo…

  • Ipsas, Epsas and Other Challenges in European Public Sector Accounting and Auditing

    Open AccessIsabel Brusca, Eugenio Caperchione et al.CHAPTERThe Palgrave Handbook of Public…2018

    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…

  • Introduction: The Gordian knot of public sector accounting and the role of the International Public Sector Accounting Standards

    Open AccessFrancesca Manes Rossi, Francesca Manes-Rossi et al.ARTICLEInternational Review of…2016References: 12

    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…

  • The effect of Ipsas on reforming governmental financial reporting: An international comparison

    Open AccessJohan Christiaens, Christophe Vanhee et al.ARTICLEInternational Review of…2015Cited by: 4References: 29

    Over the past 25 years, significant New Public Management (NPM) reforms, particularly towards accrual accounting, have characterized the public sector in many countries. The diversity in public financial information systems created a need for harmonization, resulting in the elaboration of the International Public Sector Accounting Standards (IPSAS). Despite their relevance, little is known on the adoption process of IPSAS. This study aims to exam…