Serena Santis
Dados Biográficos
| ID | 9210951 |
|---|---|
| NOME | Serena Santis |
| PRENOMES | Serena |
| SOBRENOME | Santis |
| ASSINATURA | SANTIS S |
| AFILIAÇÕES | University of Campania "Luigi Vanvitelli" |
| ORCID | 0000-0003-0919-2080 |
| VERIFICADO | Sim |
| TOTAL DE OBRAS | 3 |
| TOTAL DE CITAÇÕES | 0 |
| TOTAL COMO AUTOR | 3 |
| TOTAL COMO EDITOR | 0 |
| PRIMEIRO ANO DE PUBLICAÇÃO | 2018 |
| ANO MAIS RECENTE DE PUBLICAÇÃO | 2022 |
| ÍNDICE H | 0 |
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…
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…
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…
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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…
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…
Business (3 obras) · Political science (3 obras) · Accounting (2 obras) · Economics (2 obras) · Fiscal Policies and Political Economy (2 obras) · Fiscal Policy and Economic Growth (2 obras) · Local Government Finance and Decentralization (2 obras) · Public sector (2 obras) · Accounting information system (1 obras) · Auditing, Earnings Management, Governance (1 obras)