Eugenio Caperchione
Biographic Data
| ID | 5817547 |
|---|---|
| NAME | Eugenio Caperchione |
| GIVEN NAMES | Eugenio |
| FAMILY NAME | Caperchione |
| SIGNATURE | CAPERCHIONE E |
| AFFILIATIONS | University of Modena and Reggio Emilia |
| ORCID | 0000-0003-1493-718X |
| VERIFIED | Yes |
| TOTAL WORKS | 11 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 11 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 1979 |
| LATEST PUBLICATION YEAR | 2020 |
| H-INDEX | 0 |
Influências estrangeiras no desenvolvimento e inovações recentes em contabilidade e finanças do setor público na América Latina
The idea for this special issue was to contribute to the international literature on public sector accounting from a Latin-American perspective, exploring which forces influence Public Sector Accounting and Finance (PSA&F) artifacts and concepts in Latin America, and how they occur. There is evidence that later influences from countries such as Italy, the United Kingdom, the United States, and New Zealand played a role in PSA&F developments in La…
Overseas influences on the development and recent innovations on public sector accounting and finance in Latin America
The idea for this special issue was to contribute to the international literature on public sector accounting from a Latin-American perspective, exploring which forces influence Public Sector Accounting and Finance (PSA&F) artifacts and concepts in Latin America, and how they occur. There is evidence that later influences from countries such as Italy, the United Kingdom, the United States, and New Zealand played a role in PSA&F developments in La…
Allocating government budgets according to citizen preferences: A cross-national survey
Purpose The goal of this exploratory study was to investigate if, when asked to state their preferences for the allocation of public monies toward broad governmental functions, individuals state them at random or if their choice follows some rational pattern that can be traced using explanatory variables. Design/methodology/approach The paper presents the results of a survey conducted in Greece, Italy and Switzerland where the contingent allocati…
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…
Local government administration systems and local government accounting information needs: Is there a mismatch
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…
Introduction: The Gordian knot of public sector accounting and the role of the International Public Sector Accounting Standards
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…
New development: Where there's a will, there's a way—acting beyond cutbacks
A sustainable solution to the recent financial crisis requires a sea-change in governments' thinking, rather than just cutting expenses. Governments need to re-examine the managerial and cultural factors that lie beyond the crisis: the way budgets are prepared, the (lack of) strategic management, the limited room left for innovation, and excessive reliance on public entities for the solution of social problems.
Local government accounting system reform in italy: A critical analysis
This paper illustrates the aims and the contents of the 1995 Local Government Accounting Act, which introduced an accrual-based financial reporting for Italian municipalities and provinces. To this end, this paper focuses on a sample of 23 local governments that produced these reports for the first time in 1998, and highlights a series of problems that emerged with regard to both communicational efficacy and fair presentation. The conclusions sum…
A Dictionary of Philosophy
A Dictionary of Philosophy
No prominent works on this page.
A Dictionary of Philosophy
A Dictionary of Philosophy
Local government accounting system reform in italy: A critical analysis
This paper illustrates the aims and the contents of the 1995 Local Government Accounting Act, which introduced an accrual-based financial reporting for Italian municipalities and provinces. To this end, this paper focuses on a sample of 23 local governments that produced these reports for the first time in 1998, and highlights a series of problems that emerged with regard to both communicational efficacy and fair presentation. The conclusions sum…
New development: Where there's a will, there's a way—acting beyond cutbacks
A sustainable solution to the recent financial crisis requires a sea-change in governments' thinking, rather than just cutting expenses. Governments need to re-examine the managerial and cultural factors that lie beyond the crisis: the way budgets are prepared, the (lack of) strategic management, the limited room left for innovation, and excessive reliance on public entities for the solution of social problems.
Introduction: The Gordian knot of public sector accounting and the role of the International Public Sector Accounting Standards
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…
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…
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…
Local government administration systems and local government accounting information needs: Is there a mismatch
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…
Influências estrangeiras no desenvolvimento e inovações recentes em contabilidade e finanças do setor público na América Latina
The idea for this special issue was to contribute to the international literature on public sector accounting from a Latin-American perspective, exploring which forces influence Public Sector Accounting and Finance (PSA&F) artifacts and concepts in Latin America, and how they occur. There is evidence that later influences from countries such as Italy, the United Kingdom, the United States, and New Zealand played a role in PSA&F developments in La…
Overseas influences on the development and recent innovations on public sector accounting and finance in Latin America
The idea for this special issue was to contribute to the international literature on public sector accounting from a Latin-American perspective, exploring which forces influence Public Sector Accounting and Finance (PSA&F) artifacts and concepts in Latin America, and how they occur. There is evidence that later influences from countries such as Italy, the United Kingdom, the United States, and New Zealand played a role in PSA&F developments in La…
Allocating government budgets according to citizen preferences: A cross-national survey
Purpose The goal of this exploratory study was to investigate if, when asked to state their preferences for the allocation of public monies toward broad governmental functions, individuals state them at random or if their choice follows some rational pattern that can be traced using explanatory variables. Design/methodology/approach The paper presents the results of a survey conducted in Greece, Italy and Switzerland where the contingent allocati…
Economics (8 works) · Business (7 works) · Accounting (6 works) · Political science (6 works) · Public Policy and Administration Research (6 works) · Public sector (6 works) · Accounting (5 works) · Economy (5 works) · Audit (4 works) · Local Government Finance and Decentralization (4 works)