Enrico Bracci
Biographic Data
| ID | 6025765 |
|---|---|
| NAME | Enrico Bracci |
| GIVEN NAMES | Enrico |
| FAMILY NAME | Bracci |
| SIGNATURE | BRACCI E |
| AFFILIATIONS | University of Ferrara |
| ORCID | 0000-0001-5048-9260 |
| VERIFIED | Yes |
| TOTAL WORKS | 6 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 6 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2016 |
| LATEST PUBLICATION YEAR | 2023 |
| H-INDEX | 0 |
Properties of accrual accounts in public sector entities
Purpose This paper aims to contribute to the debate over the desirability of introducing an accrual-based accounting system in the public sector by examining whether accrual-based accounting information is superior to cash-based information in the context of public sector entities. Design/methodology/approach This paper applies a quantitative research method to assess the degree of smoothness and relevance of the accrual components of income reco…
The integration of risk and performance management
Purpose This paper investigates the role of boundary objects and boundary work in the integration of risk management (RM) and performance management (PM) systems. In particular, the paper combines theoretical insights with an empirical focus to examine how shared contexts are created through the boundary work performed by key actors across knowledge boundaries. Design/methodology/approach The paper develops an exploratory qualitative case study f…
Accounting for unstable environments in the public sector
Purpose This paper aims at reflecting on the role of accounting and accountability mechanisms in pre-COVID-19 conditions and how it may evolve in “new normal”, post-COVID-19 conditions. Design/methodology/approach Moving from the papers in this special issue, the authors draw on the literature on the social construction and reflective approaches to understand pre- and post-COVID-19 events and the role of accounting therein. Findings The “new norm…
Public value and public sector accounting research
Purpose The purpose of this paper is to investigate the role and impact of accounting within the fragmented field of public value theory literature. Design/methodology/approach The work develops a structured literature review (SLR) and seeks to shed light on the state of public value research, with particular emphasis on the role of accounting scholarship. Findings The lack of empirical research and the limited number of accounting papers reveal …
Financial Responsibilisation and the Role of Accounting in Social Work
Accounting provides a distinctive conceptual lens to analyse how neo-liberal reforms in the public sector operate. Despite this, appreciation of the significance of accounting as a key neo-liberal instrument of organisational change is only embryonic in social work research. Against this background, this article presents the findings of an empirical study, conducted across children’s services departments at three English councils, which illuminat…
Accounting and the management of power
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Accounting and the management of power
Public value and public sector accounting research
Purpose The purpose of this paper is to investigate the role and impact of accounting within the fragmented field of public value theory literature. Design/methodology/approach The work develops a structured literature review (SLR) and seeks to shed light on the state of public value research, with particular emphasis on the role of accounting scholarship. Findings The lack of empirical research and the limited number of accounting papers reveal …
Financial Responsibilisation and the Role of Accounting in Social Work
Accounting provides a distinctive conceptual lens to analyse how neo-liberal reforms in the public sector operate. Despite this, appreciation of the significance of accounting as a key neo-liberal instrument of organisational change is only embryonic in social work research. Against this background, this article presents the findings of an empirical study, conducted across children’s services departments at three English councils, which illuminat…
The integration of risk and performance management
Purpose This paper investigates the role of boundary objects and boundary work in the integration of risk management (RM) and performance management (PM) systems. In particular, the paper combines theoretical insights with an empirical focus to examine how shared contexts are created through the boundary work performed by key actors across knowledge boundaries. Design/methodology/approach The paper develops an exploratory qualitative case study f…
Accounting for unstable environments in the public sector
Purpose This paper aims at reflecting on the role of accounting and accountability mechanisms in pre-COVID-19 conditions and how it may evolve in “new normal”, post-COVID-19 conditions. Design/methodology/approach Moving from the papers in this special issue, the authors draw on the literature on the social construction and reflective approaches to understand pre- and post-COVID-19 events and the role of accounting therein. Findings The “new norm…
Properties of accrual accounts in public sector entities
Purpose This paper aims to contribute to the debate over the desirability of introducing an accrual-based accounting system in the public sector by examining whether accrual-based accounting information is superior to cash-based information in the context of public sector entities. Design/methodology/approach This paper applies a quantitative research method to assess the degree of smoothness and relevance of the accrual components of income reco…
Political science (6 works) · Sociology (5 works) · Business (4 works) · Economics (4 works) · Originality (4 works) · Public sector (4 works) · Accounting (3 works) · Computer Science (3 works) · Management accounting (3 works) · Public Policy and Administration Research (3 works)