Marco Bisogno
Dados Biográficos
| ID | 4453689 |
|---|---|
| NOME | Marco Bisogno |
| PRENOMES | Marco |
| SOBRENOME | Bisogno |
| ASSINATURA | BISOGNO M |
| AFILIAÇÕES | University of Salerno |
| ORCID | 0000-0003-3155-2919 |
| VERIFICADO | Sim |
| TOTAL DE OBRAS | 12 |
| TOTAL DE CITAÇÕES | 7 |
| TOTAL COMO AUTOR | 12 |
| TOTAL COMO EDITOR | 0 |
| PRIMEIRO ANO DE PUBLICAÇÃO | 2018 |
| ANO MAIS RECENTE DE PUBLICAÇÃO | 2026 |
| ÍNDICE H | 2 |
The role of digitalization in promoting the sustainable development goals. An empirical assessment of Italian local governments
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…
Governance quality and the sustainable development goals
Purpose This research empirically investigates whether governance quality plays a role in achieving the Sustainable Development Goals (SDGs). Design/methodology/approach Referring to the policy process theory framework and using the Worldwide Governance Indicators (WGIs) model, the study examines data from 35 European countries over the period 2015–2022, resulting in a panel dataset comprising 245 observations. The SDG Index, published by the Sus…
Determinants of popular financial reporting
This paper investigates popular financial reporting, to determine how contextual factors can favour or hinder its development. A balanced panel dataset from 289 Swedish municipalities spanning the period 2015–2021 is utilised for the empirical analysis, which is based on bivariate correlations and logistic regression models. The results are interpreted through the lens of legitimacy theory, integrated with innovation and diffusion models. The fin…
Transparency in the use of assets confiscated from mafia organizations
Several remedies can be adopted in the fight against organized crime and mafias. One of the most effective is the confiscation of their assets. After confiscation, assets can be used to provide services to citizens, frequently thanks to the support of non-profit organizations. With a focus on Italy, this study investigates the transparency of the confiscation process and the factors that explain why local governments provide (or do not provide) i…
Transition management strategies of confiscated mafia-type firms
Purpose This study aims to investigate transition patterns originating from the confiscation of mafia-type firms, examining public administrations and nonprofit organizations' roles. Design/methodology/approach This study investigates the case of “Calcestruzzi Ericina Libera,” a firm located in Sicily and confiscated from the Mafia in 1996. The analysis covers an extended period (approximately 25 years). Findings The empirical analysis documents …
Sustainable development goals in public administrations
Sustainable Development Goals (SDGs) are a challenge that many public administrations face in promoting sustainable growth. Local governments, as the governmental tier closest to citizens, should deliberate upon strategies and actions attuned to achieving SDGs for the benefit of their communities. Through a comparative analysis of Italian and Spanish local governments, this research investigates the conditions that can support the achievement of …
Public-sector Financial Management and E-government
The paper investigates the relationship between two central features of public-sector financial management reforms: accounting innovations and e-government. It focuses on the quality and ease of access to information provided by different accounting systems and e-government strategies. Based on a sample of 33 Organization for Economic Cooperation and Development (OECD) countries, the findings underscore the need to adopt a holistic perspective th…
Earnings management in public-sector organizations
Purpose Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation. Design/methodology/approach This study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature on earnings management in the public sector. In total, …
Explaining budget transparency through political factors
This study analyses various factors that can affect the level of budget transparency. It focuses on several political characteristics, investigating a pool of 95 countries for the years 2006, 2008, 2010, 2012 and 2015. Findings from this study indicate that both governments’ characteristics and the characteristics of political and electoral systems affect the level of budget transparency. These results extend findings from previous literature on …
Does financial health influence the re-election of local governments
Purpose The purpose of this paper is to investigate the possible influence of financial health of local governments (LGs) on the re-election of politicians. Design/methodology/approach The study investigates a sample of 129 Italian LGs with more than 50,000 inhabitants for the period 2008–2014, resulting in 903 observations. A regression model has been implemented, where the dependent variable refers to the probability of re-election, and differe…
The role of public-sector accounting in controlling corruption
This study adds new insights to the academic debate on the effectiveness of both accrual-basis systems and the adoption of harmonised accounting rules at the international level by considering an additional perspective: their effect on corruption. This study investigates a sample of 33 Organisation for Economic Co-operation and Development countries for the period 2010–2014, creating a panel data set that allows the taking of an international com…
Public sector consolidated financial statements
Purpose The purpose of this paper is to review and analyze the literature on consolidated financial statements (CFS) in the public sector published from 1980 to 2015 in public sector accounting and management journals, and propose a future research agenda. Design/methodology/approach Adopting a structured literature review methodology, the authors investigate how the CFS literature is developing and what its focus is. Findings The authors identif…
Sustainable development goals in public administrations
Sustainable Development Goals (SDGs) are a challenge that many public administrations face in promoting sustainable growth. Local governments, as the governmental tier closest to citizens, should deliberate upon strategies and actions attuned to achieving SDGs for the benefit of their communities. Through a comparative analysis of Italian and Spanish local governments, this research investigates the conditions that can support the achievement of …
Explaining budget transparency through political factors
This study analyses various factors that can affect the level of budget transparency. It focuses on several political characteristics, investigating a pool of 95 countries for the years 2006, 2008, 2010, 2012 and 2015. Findings from this study indicate that both governments’ characteristics and the characteristics of political and electoral systems affect the level of budget transparency. These results extend findings from previous literature on …
The role of public-sector accounting in controlling corruption
This study adds new insights to the academic debate on the effectiveness of both accrual-basis systems and the adoption of harmonised accounting rules at the international level by considering an additional perspective: their effect on corruption. This study investigates a sample of 33 Organisation for Economic Co-operation and Development countries for the period 2010–2014, creating a panel data set that allows the taking of an international com…
Public sector consolidated financial statements
Purpose The purpose of this paper is to review and analyze the literature on consolidated financial statements (CFS) in the public sector published from 1980 to 2015 in public sector accounting and management journals, and propose a future research agenda. Design/methodology/approach Adopting a structured literature review methodology, the authors investigate how the CFS literature is developing and what its focus is. Findings The authors identif…
Does financial health influence the re-election of local governments
Purpose The purpose of this paper is to investigate the possible influence of financial health of local governments (LGs) on the re-election of politicians. Design/methodology/approach The study investigates a sample of 129 Italian LGs with more than 50,000 inhabitants for the period 2008–2014, resulting in 903 observations. A regression model has been implemented, where the dependent variable refers to the probability of re-election, and differe…
The role of public-sector accounting in controlling corruption
This study adds new insights to the academic debate on the effectiveness of both accrual-basis systems and the adoption of harmonised accounting rules at the international level by considering an additional perspective: their effect on corruption. This study investigates a sample of 33 Organisation for Economic Co-operation and Development countries for the period 2010–2014, creating a panel data set that allows the taking of an international com…
Explaining budget transparency through political factors
This study analyses various factors that can affect the level of budget transparency. It focuses on several political characteristics, investigating a pool of 95 countries for the years 2006, 2008, 2010, 2012 and 2015. Findings from this study indicate that both governments’ characteristics and the characteristics of political and electoral systems affect the level of budget transparency. These results extend findings from previous literature on …
Public-sector Financial Management and E-government
The paper investigates the relationship between two central features of public-sector financial management reforms: accounting innovations and e-government. It focuses on the quality and ease of access to information provided by different accounting systems and e-government strategies. Based on a sample of 33 Organization for Economic Cooperation and Development (OECD) countries, the findings underscore the need to adopt a holistic perspective th…
Earnings management in public-sector organizations
Purpose Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation. Design/methodology/approach This study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature on earnings management in the public sector. In total, …
Transition management strategies of confiscated mafia-type firms
Purpose This study aims to investigate transition patterns originating from the confiscation of mafia-type firms, examining public administrations and nonprofit organizations' roles. Design/methodology/approach This study investigates the case of “Calcestruzzi Ericina Libera,” a firm located in Sicily and confiscated from the Mafia in 1996. The analysis covers an extended period (approximately 25 years). Findings The empirical analysis documents …
Sustainable development goals in public administrations
Sustainable Development Goals (SDGs) are a challenge that many public administrations face in promoting sustainable growth. Local governments, as the governmental tier closest to citizens, should deliberate upon strategies and actions attuned to achieving SDGs for the benefit of their communities. Through a comparative analysis of Italian and Spanish local governments, this research investigates the conditions that can support the achievement of …
Determinants of popular financial reporting
This paper investigates popular financial reporting, to determine how contextual factors can favour or hinder its development. A balanced panel dataset from 289 Swedish municipalities spanning the period 2015–2021 is utilised for the empirical analysis, which is based on bivariate correlations and logistic regression models. The results are interpreted through the lens of legitimacy theory, integrated with innovation and diffusion models. The fin…
Transparency in the use of assets confiscated from mafia organizations
Several remedies can be adopted in the fight against organized crime and mafias. One of the most effective is the confiscation of their assets. After confiscation, assets can be used to provide services to citizens, frequently thanks to the support of non-profit organizations. With a focus on Italy, this study investigates the transparency of the confiscation process and the factors that explain why local governments provide (or do not provide) i…
Governance quality and the sustainable development goals
Purpose This research empirically investigates whether governance quality plays a role in achieving the Sustainable Development Goals (SDGs). Design/methodology/approach Referring to the policy process theory framework and using the Worldwide Governance Indicators (WGIs) model, the study examines data from 35 European countries over the period 2015–2022, resulting in a panel dataset comprising 245 observations. The SDG Index, published by the Sus…
The role of digitalization in promoting the sustainable development goals. An empirical assessment of Italian local governments
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…
Business (11 obras) · Political science (10 obras) · Accounting (7 obras) · Economics (7 obras) · Corruption and Economic Development (5 obras) · Local Government Finance and Decentralization (5 obras) · Auditing, Earnings Management, Governance (4 obras) · Fiscal Policies and Political Economy (4 obras) · Fiscal Policy and Economic Growth (4 obras) · Public economics (4 obras)