Francesca Manes Rossi
Dados Biográficos
| ID | 4453739 |
|---|---|
| NOME | Francesca Manes Rossi |
| PRENOMES | Francesca Manes |
| SOBRENOME | Rossi |
| ASSINATURA | ROSSI F M |
| AFILIAÇÕES | University of Naples Federico II |
| ORCID | 0000-0001-9617-4379 |
| VERIFICADO | Sim |
| TOTAL DE OBRAS | 12 |
| TOTAL DE CITAÇÕES | 25 |
| TOTAL COMO AUTOR | 12 |
| TOTAL COMO EDITOR | 0 |
| PRIMEIRO ANO DE PUBLICAÇÃO | 2015 |
| ANO MAIS RECENTE DE PUBLICAÇÃO | 2025 |
| ÍNDICE H | 4 |
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…
Features and drivers of citizen participation
Participatory budgeting (PB) is a relatively novel approach to the allocation of funds which allows ordinary citizens to become directly involved in how local government money is spent. This study identifies and examines the features and drivers of PB that incentivize citizen participation and the co-production of public services. Our analysis takes a fresh approach by setting PB initiatives in an innovative frame combining a paradigm of ‘ideal’ …
Skeptic, enthusiast, guarantor or believer? Public managers' perception of participatory budgeting
Participatory budgeting (PB) aims to enhance citizens' participation in local government. While there is a significant body of literature on PB, few studies investigate the role of internal actors in its management. This study aims to understand public managers' perceptions of the whole PB process. Using the Q‐methodology on a sample of Italian local governments experienced in PB, we analyze the perspectives of public managers, revealing four app…
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 …
Performance management change
Purpose This study explores the reactions of different categories of actors within a university setting (academics, administrative staff, governance members, and students) to implementing performance management system (PMS) changes. The paper aims to understand how these actors dealt with PMS change by discursively reconstructing their roles and positions at institutional and individual levels. Design/methodology/approach The authors use Foucault…
Popular reporting
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…
Local government administration systems and local government accounting information needs
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…
Accountability and Transparency to Fight against Corruption
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…
Introduction
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…
Performance Measurement in Italian and Spanish Local Governments
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
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
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…
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 …
Performance Measurement in Italian and Spanish Local Governments
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
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…
Skeptic, enthusiast, guarantor or believer? Public managers' perception of participatory budgeting
Participatory budgeting (PB) aims to enhance citizens' participation in local government. While there is a significant body of literature on PB, few studies investigate the role of internal actors in its management. This study aims to understand public managers' perceptions of the whole PB process. Using the Q‐methodology on a sample of Italian local governments experienced in PB, we analyze the perspectives of public managers, revealing four app…
Performance Measurement in Italian and Spanish Local Governments
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
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…
Introduction
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…
Accountability and Transparency to Fight against Corruption
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…
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…
Popular reporting
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…
Local government administration systems and local government accounting information needs
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…
Performance management change
Purpose This study explores the reactions of different categories of actors within a university setting (academics, administrative staff, governance members, and students) to implementing performance management system (PMS) changes. The paper aims to understand how these actors dealt with PMS change by discursively reconstructing their roles and positions at institutional and individual levels. Design/methodology/approach The authors use Foucault…
Features and drivers of citizen participation
Participatory budgeting (PB) is a relatively novel approach to the allocation of funds which allows ordinary citizens to become directly involved in how local government money is spent. This study identifies and examines the features and drivers of PB that incentivize citizen participation and the co-production of public services. Our analysis takes a fresh approach by setting PB initiatives in an innovative frame combining a paradigm of ‘ideal’ …
Skeptic, enthusiast, guarantor or believer? Public managers' perception of participatory budgeting
Participatory budgeting (PB) aims to enhance citizens' participation in local government. While there is a significant body of literature on PB, few studies investigate the role of internal actors in its management. This study aims to understand public managers' perceptions of the whole PB process. Using the Q‐methodology on a sample of Italian local governments experienced in PB, we analyze the perspectives of public managers, revealing four app…
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 …
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…
Business (11 obras) · Public Policy and Administration Research (10 obras) · Political science (9 obras) · Accounting (6 obras) · Economics (5 obras) · Local Government Finance and Decentralization (5 obras) · Public Administration (5 obras) · Accountability (4 obras) · Accounting (4 obras) · Accounting and Organizational Management (4 obras)