Natalia Aversano
Biographic Data
| ID | 5817852 |
|---|---|
| NAME | Natalia Aversano |
| GIVEN NAMES | Natalia |
| FAMILY NAME | Aversano |
| SIGNATURE | AVERSANO N |
| AFFILIATIONS | University of Salerno |
| ORCID | 0000-0002-5676-6908 |
| VERIFIED | Yes |
| TOTAL WORKS | 6 |
| TOTAL CITATIONS | 19 |
| AUTHOR COUNT | 6 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2015 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 3 |
Sustainable Managers for the Future: Are Italian Universities Aligned With Best Practices
The Agenda 2030 and Sustainable Development Goals (SDGs) underscore the vital role of higher education institutions (HEIs) in equipping future leaders to address sustainability challenges. This study evaluates the extent to which the curricula of Italian public universities align with best practices for training sustainability managers, a pressing need highlighted by the 2023 Corporate Sustainability Reporting Directive (CSRD). Despite the introd…
Do institutional pressures influence online social and environmental disclosure in Italian healthcare organizations
Drawing on Oliver’s strategic responses framework, this paper provides fresh insights into how Italian public healthcare organizations strategically respond to different institutional pressures on social and environmental disclosure practices. In particular, the study aims to determine how four main attributes linked to geographical location, type, size and political ideology can influence healthcare organizations’ disclosure behaviour. Based on …
Popular reporting: Learning from the US experience
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…
Accountability and Transparency to Fight against Corruption: An International Comparative Analysis
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…
Performance Measurement in Italian and Spanish Local Governments: Comparative Policy Analysis
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 …
The effect of Ipsas on reforming governmental financial reporting: An international comparison
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…
Accountability and Transparency to Fight against Corruption: An International Comparative Analysis
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…
Performance Measurement in Italian and Spanish Local Governments: Comparative Policy Analysis
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 …
The effect of Ipsas on reforming governmental financial reporting: An international comparison
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…
Performance Measurement in Italian and Spanish Local Governments: Comparative Policy Analysis
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 …
The effect of Ipsas on reforming governmental financial reporting: An international comparison
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…
Accountability and Transparency to Fight against Corruption: An International Comparative Analysis
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…
Popular reporting: Learning from the US experience
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…
Sustainable Managers for the Future: Are Italian Universities Aligned With Best Practices
The Agenda 2030 and Sustainable Development Goals (SDGs) underscore the vital role of higher education institutions (HEIs) in equipping future leaders to address sustainability challenges. This study evaluates the extent to which the curricula of Italian public universities align with best practices for training sustainability managers, a pressing need highlighted by the 2023 Corporate Sustainability Reporting Directive (CSRD). Despite the introd…
Do institutional pressures influence online social and environmental disclosure in Italian healthcare organizations
Drawing on Oliver’s strategic responses framework, this paper provides fresh insights into how Italian public healthcare organizations strategically respond to different institutional pressures on social and environmental disclosure practices. In particular, the study aims to determine how four main attributes linked to geographical location, type, size and political ideology can influence healthcare organizations’ disclosure behaviour. Based on …
Business (6 works) · Accounting (4 works) · Political science (4 works) · Accountability (3 works) · Public Policy and Administration Research (3 works) · Auditing, Earnings Management, Governance (2 works) · Economics (2 works) · Law (2 works) · Local Government Finance and Decentralization (2 works) · Politics (2 works)