THE AUTHORIZING FUNCTION OF BUDGETS IN PUBLIC ADMINISTRATION. THE APPLICABILITY OF IPSAS 24 IN ITALY

This paper begins with the assumption that in many public administrations, budgets are not limited to the role of mere statements to provide additional information; they are authorisations with a legal value that make them autonomous documents. Our aim was therefore to analyse the relations between politicians and managers, focusing in particular on the governance models in use within public administration in Italy and the role of budgeting in these cases. We have also looked at the contents and constraints of IPSAS 24, from which the difficulties of its application in Italy have emerged. Our research has led to a firm belief that IPSAS 24 needs to be supplemented by an international standard specifically dedicated to budgeting. Moreover, this should include a European version which takes into account SEC 95 and the COFOG classification

Supportive leadership and job satisfaction at the European Court of Auditors

This article draws on theories of person–organisation fit and leadership behaviour to explore how supportive leadership is related to communication practices, collaborative working practices and performance management practices and how these three practices, in turn, relate to public servants’ job satisfaction. A model of supportive leadership's direct and indirect effects on employees’ job satisfaction is empirically tested using responses to a survey administered to the European Court of Auditors (ECA) staff. The findings show that communication and collaborative working practices mediate the relationship between supportive leadership and job satisfaction. Supportive leadership positively relates to performance management practices, but these practices have no significant association with job satisfaction. While addressing a theoretical void in the field, this study also makes an empirical contribution by unveiling how a professional European public audit institution manages its human resources and the means it uses

THE SOCIAL AUDIT AND SOCIAL ACCOUNTABILITY AMBIGUITIES IN THE CONTEXT OF THE PARTICIPATORY BUDGETING ADOPTION

An interesting initiative introduced in the public sector in recent years is participatory budgeting (PB), which has gained popularity, particularly with the advent of the New Public Governance (Touchton et al., 2023; Wampler & Touchton, 2019). PB aims to develop democratic strategies that allow communities to exercise popular control over decision-making processes (Mattei et al., 2022). While the preparatory side of PB has been extensively investigated in the literature, the user side remains largely unknown (Bartocci et al., 2022). In this light, it is possible to hypothesize that involving citizens in the evaluation and monitoring phases could improve the alignment between policy-making and citizens‘ expectations (Mattei et al., 2022). From this perspective, it becomes interesting to focus on social audit, which is a crucial process for an organization‘s social accountability. It is characterized by openness, transparency, and accountability, involving all stakeholders (Sathiabama, 2018). It serves as a managerial control mechanism that measures intangible and qualitative issues (Cotton, 2000). The purpose of a social audit is to enable organizations to evaluate and demonstrate their social, ethical, economic, and environmental benefits, as well as aspects related to health, working conditions, human rights, ethical rights, social protection, and transparency (Cotton, 2000; Humphrey & Owen, 2000; Sathiabama, 2018). It provides an assessment of an organization‘s performance and non-financial objectives by showcasing the achievement of its social goals and monitoring stakeholders‘ opinions (Sathiabama, 2018). However, the literature on this topic is still underdeveloped, and uncertainties persist, particularly regarding the terms used (e.g., ―social audit‖, ―social accountability‖, ―voice and accountability‖, or ―social control‖ used as synonyms) and the implied concepts (e.g., social auditing sometimes seen as equivalent to social accountability, while other times seen as a tool for it) (Baltazar & Sepúlveda, 2015). Therefore, considering the significance of participatory budgeting and the ambiguities surrounding social audit (or accountability), the aim is to understand how previous studies have analyzed the relationships between ―social audit‖ or ―social accountability‖ and ―participatory budgeting‖ to clarify the existing relations between these terms, given the aforementioned ambiguities about social audit and social accountability. To achieve this aim, a structured review of the literature (Massaro et al., 2016) has been carried out. In light of the purpose of the study, the keywords ‗participatory budget*‘ and ‗social audit*‘ and ‗social account*‘ were chosen in the string TITLE-ABS-KEY (―participatory budget*‖ and (―social audit*‖ or ―social account*‖)). This string was searched on Scopus because it is the most widely used and most available database for multidisciplinary scientific literature (De Moya-Anegón et al., 2007). The search was done in title, abstract and keywords because these are considered the sections‘ articles that typically contain keywords (Dal Mas et al., 2019; Natalicchio et al., 2017; Paoloni et al., 2020). The available papers were twelve. Then, the search was restricted to papers written in English to avoid translation problems (Mauro et al., 2017). Finally, two contributions were removed: a book that was a duplicate and a paper that was out of topic. Therefore, the eligible sample includes ten contributions. This analysis highlights the path of social auditing and its implications in the participatory process, like PB. The ten manuscripts have different natures; in detail: five are articles, and five are book chapters. Longitudinal analysis shows that the first publication dates to 2010 and that, thereafter, scientific production on this topic is very patchy. In fact, some years (2017, 2018 and 2021) present a couple of publications per year. In other years (2011, 2013, 2014, 2015, 2016 and 2020), no articles are published. Looking at the geographical content considered by the authors of the eligible manuscripts, following the categorisation used by (Broadbent & Guthrie, 2008; Paoloni et al., 2020), it is possible to highlight that two documents have not considered a particular case because are literature review or conceptual paper. Then, four documents analysed the Asia context, followed by three manuscripts from Central and South America and only one document from Africa and the Middle East. The eligible studies are carried out with various methodologies; in detail: 7 used qualitative methods, only one author used a quantitative method, one used a conceptual, and one used a literature review. Finally, analysing the papers‘ content, it is possible to highlight how, over time, the social audit has become a means used not only by private companies to reconcile economic and social objectives (Evans et al., 1998) but also in the public sector, as the participatory budgeting, a participatory governance tool, even if they do it differently. Based on the literature review, social audit and participatory budgeting are considered tools within the broader concept of social accountability. Some authors (Chowdhury & Panday, 2018) see them as interconnected, while others view participatory budgeting as a means to enhance social accountability without explicitly mentioning social audit (Touchton et al., 2023). Future research could try to clarify these grey areas that have been highlighted. Further evidence emerges regarding the need to produce contextualised studies in Europe as well as a lack of quantitative studies analysing the above-mentioned phenomena. This study aims to emphasize the significance of social auditing, despite the persisting ambiguities surrounding the use of terms like social audit or social accountability in the context of PB. Additionally, it contributes by analyzing the present state of social auditing and social accountability in PB, highlighting the public sector reforms implemented during the analyzed period

Translation and validation of an Italian language version of the Religious Beliefs and Mental Illness Stigma Scale (I-RBMIS)

The aim of this study is to validate the Italian version of the Religious Beliefs and Mental Illness Stigma Scale (I-RBMIS): a self-report measure of religious beliefs that may contribute to stigma regarding mental disorders. Scale validation included: linguistic validation; pilot test for understandability; face validity; factor analysis as test of dimensionality; Kaiser–Meyer–Olkin test to evaluate sample sampling adequacy; internal consistency was assessed using Cronbach’s alpha; scale validity was assessed through concurrent criterion validity using as gold standard the Italian version of Attribution Questionnaire 27 and mental health knowledge schedule; A total of 311 people agreed to participate in the study. Face validity showed that 13 items out of 16 were completely understandable while only three items (4, 9 and 13) highlighted small lexical concerns. The average compilation time was under 4 min. Bartlett’s test for sphericity was statistically significant (Χ2 = 1497.54; df = 120; p < 0.001). Cronbach's alpha values were acceptable both for the entire questionnaire (0.80) and for the morality/sin subscale (0.73), whereas it was slightly below the standard cutoff for the spiritually oriented causes/treatments (0.68). Scale validity showed a positive correlation between I-RBMIS and AQ-27-I, and a negative correlation between I-RBMIS and MAKS-I. I-RBMIS demonstrated good psychometric properties to assess stigmatizing religious beliefs toward mental illness in general population

COVID-19 symptoms at hospital admission vary with age and sex: results from the ISARIC prospective multinational observational study

Background: The ISARIC prospective multinational observational study is the largest cohort of hospitalized patients with COVID-19. We present relationships of age, sex, and nationality to presenting symptoms. Methods: International, prospective observational study of 60 109 hospitalized symptomatic patients with laboratory-confirmed COVID-19 recruited from 43 countries between 30 January and 3 August 2020. Logistic regression was performed to evaluate relationships of age and sex to published COVID-19 case definitions and the most commonly reported symptoms. Results: ‘Typical’ symptoms of fever (69%), cough (68%) and shortness of breath (66%) were the most commonly reported. 92% of patients experienced at least one of these. Prevalence of typical symptoms was greatest in 30- to 60-year-olds (respectively 80, 79, 69%; at least one 95%). They were reported less frequently in children (≤ 18 years: 69, 48, 23; 85%), older adults (≥ 70 years: 61, 62, 65; 90%), and women (66, 66, 64; 90%; vs. men 71, 70, 67; 93%, each P < 0.001). The most common atypical presentations under 60 years of age were nausea and vomiting and abdominal pain, and over 60 years was confusion. Regression models showed significant differences in symptoms with sex, age and country. Interpretation: This international collaboration has allowed us to report reliable symptom data from the largest cohort of patients admitted to hospital with COVID-19. Adults over 60 and children admitted to hospital with COVID-19 are less likely to present with typical symptoms. Nausea and vomiting are common atypical presentations under 30 years. Confusion is a frequent atypical presentation of COVID-19 in adults over 60 years. Women are less likely to experience typical symptoms than men

I proventi pubblici nel sistema contabile economico-patrimoniale. Il caso degli enti territoriali italiani

La contabilità economico-patrimoniale ha assunto un notevole rilievo nelle pubbliche amministrazioni: l’obiettivo del presente lavoro è verificarne la maturità negli enti italiani a base elettorale. Nella consapevolezza che il principio della competenza economica, quando viene adottato nelle aziende di erogazione subisce una parziale modifica rispetto al tradizionale utilizzo, si è cercato di comprendere quali siano le “ottimali” regole accrual da applicare al settore pubblico. A tal fine, è stato elaborato un Framework teorico che permette di individuare la migliore correlazione tra ricavi/proventi e costi/oneri dei diversi fatti di gestione. Lo stesso framework viene utilizzato poi per valutare l’attuale situazione degli enti territoriali italiani nell’applicazione della contabilità economico-patrimoniale

Challenges and opportunities in sustainable governance and finance

Dear readers! In the first issue of the journal contributions are published that studied industries that provide finance from a different point of view (Thomas Holtfort, Andreas Horsch, and Joachim Schwarz; Pasqualina Porretta and Andrea Benassi; Shab Hundal and Taisiia Zinakova; Alessandra von Borowski Dodl) and papers related to human capital with various declensions (Lorena Çakërri, Oltiana Muharremi, and Filloreta Madani; Riccardo Savio). Focalizing the attention to the finance institutions, articles address topics related to the various challenges, including, between other, the advent of technology and digitalization that has revolutionized all economic sectors, without neglecting the financial one, but also challenges related to the pandemic caused by COVID19 – which has changed the way companies work as well as that event that has the health, financial and economic system of the whole world is in crisis. About the digitalization in the bank sector, as we have already had the opportunity to state, with other colleagues, in a study published in this journal (Paoloni, Mattei, Paoloni, & Santolamazza, 2020), this process has strongly influenced the role of the banking sector, in general, of finance, enabling transformation in the way companies organize themselves and the relationship with their stakeholder. This idea is supported by the previous literature (Ulrich & Fibitz, 2020; Quarato, Pini, & Positano, 2020; Shimizu, 2020; Grove, Clouse, & Georg Schaffner, 2018). However, innovation and crises must not make us forget the vital role that sustainability has (understood in the broadest sense of the term) concerning corporate profitability and businesses’ survival. Although this topic has already been known to researchers for some time (Bauknecht et al., 2020; Marques, Serrasqueiro, & Nogueira, 2020; Malik & Yadav, 2020; Huse, 2005), in recent years, it increasingly involves academics who study the phenomenon under various aspects of governance and finance. Primary attention regarding sustainable development became central to the international community, especially since 2015, when the UN approved the 2030 Agenda or an action plan to pursue sustainable development (Dello Strologo, D’Andrassi, Paoloni, & Mattei, 2021). Doing a quick survey on the main search engines with the keyword “sustainability” reports on how in the last twenty years, the academic interest in this regard has increased but above all how much it has increased exponentially in the last 5-10 years supported by scholars from various countries of the world. The analysis of the data obtained shows that it is scholars from many disciplines who deal with this topic (in fact, the studies are placed in many and different subject categories such as computer sciences, economics, business, management and accounting, environmental science, etc.) but considering the strategic role of this research area it is believed that it can be argued, without hesitation, that it will be a topic of significant interest (especially as regards the results obtained concerning the different goals identified by the UN) also in the coming years to come. If you look in detail at the 17 Sustainable Development Goals (SDGs) of the United Nations, you can see that goal No. 8 is related to the necessity to create decent work and economic growth. Therefore, it is easy to understand how the “human capital” factor is strategic for the economy’s growth, and, as already mentioned above, this is another topic that is treated in this issue. This could be clearly seen in the papers written by Lorena Çakërri, Oltiana Muharremi, and Filloreta Madani, and by Riccardo Savio, although they deal with different topics, they focus attention on the most relevant component of intellectual capital, namely the human capital. Even if it is a strategic factor because it represents the combination of skills, qualifications and experiences of individuals (Grove, Clouse, & Xu, 2021; Kolluru, 2021; Balian, Farah, & Braendle, 2020; Sun, 2018; Bontis, 1998), there are some sectors in which this topic is not so much explored, as, e.g., the healthcare industry (Paoloni, Mattei, Dello Strologo, & Celli, 2020), or at least with the same attention it deserves

A PEACEFUL COEXISTENCE BETWEEN GOVERNMENTAL ACCOUNTING INFORMATION AND NATIONAL ACCOUNTING INFORMATION. The case of Italian public administrations

Since 2003, by the Maastricht Treaty the European Community started to emphasis more on the accounting and harmonization aspects. After the global economic crisis, joint with the lacking in monitoring of public finances, the European legislator issued the so-called “six pack” in which it highlighted as the availability of fiscal data, elaborated according to the ESA 95 (now, ESA2010) rules, is crucial to the proper functioning of the budgetary surveillance framework of the Union. In particular, within the six pack, the Council Directive 2011/85/EU underlines that the regular availability of timely and reliable fiscal data is the key to proper and well timed monitoring, which in turn allows prompt action in the event of unexpected budgetary developments; therefore, became necessary understand what kind of relationship exists between data derived from national systems of public accounting and statistical data In the last years, public debate in this regard has focused on the possibility to give ESA statistical information directly through the national accounting system or by a reconciliation from the accounting system data to statistical data. In Italy, through the law 196/2009 on public accounting and finance, that reformed public finances and accounting rules, the government aims to improve the link between public administrations accounting and ESA information. These target was achieved setting up a new integrated government finance statistics accounting framework, which supply a new codification of management events: the “new chart of accounts”. It is elaborated assuring an univocal correlation between the maximum level of accounts – in the context of fiscal data derived from national systems of public accounting - and the accounts considered by the ESA and it represents the response to the Directive 2011/85/EU requirements when it speaks about a reconciliation table. This paper presents the implications of an integrated accounting framework – the Italian new chart of account – through which collect different kind of information