Features and drivers of citizen participation: Insights from participatory budgeting in three European cities

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’ types of PB and their diachronic constituent phases. The results provide insights for both scholars and policy makers on the key features and drivers of citizen participation through PB

RAČUNOVODSTVENE PRAKSE U TALIJANSKOM SUSTAVU VISOKOG ŠKOLSTVA

The aim of this paper is to investigate whether the accounting systems and techniques in use in higher education system in Italy allow key users to have useful information for a rational decision-making process. The paper develops on a specific case, the Italian context of state and non-state universities. The research is conducted through a survey addressed to all Italian universities and investigates accounting conditions during the academic year 2008-2009. It reveals the most common approach to the building of the accounting information system and the level of diffusion and development of cost accounting techniques, identifying areas of improvement.Cilj ovog rada je istražiti da li računovodstveni sistemi i tehnike korišteni u talijanskom sustavu visokog školstva korisnicima daju korisne informacije za racionalni proces donošenja odluka. Rad se razvija na specifičnom slučaju, talijanskom kontekstu državnih i nedržavnih sveučilišta. Istraživanje je provedeno putem ankete poslane svim talijanskim sveučilištima i istražuje računovodstvene uvjete u akademskoj godini 2008-2009. Otkriva najuobičajeniji pristup izgradnji računovodstvenog informatičkog sistema i razinu rasprostranjenosti i razvoja tehnika troškovnog računovodstva, ukazujući na mjesta za poboljšanje

NPM Reforms in Napoleonic Countries: A Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities

his is a comparative study of the rationale and effects of management accounting innovations in Greek and Italian municipalities, as part of the NPM reform in the public sector. This article aims to understand the extent of adoption of accounting innovations in Greek and Italian municipalities, and the factors affecting the specific techniques in use. The study reports on a survey based on medium-sized and large Italian and Greek municipalities, targeted at public municipalities’ accountants, the users of accounting techniques. The study identifies the intended purposes of NPM reform and, particularly, management accounting innovations, analyzes a set of factors that affect the implementation of management accounting technologies, and discusses determinants and features of such innovation on a comparative perspective

Performance management and measurement impacts on universities: (re)viewing the past, present and future

Purpose – This paper undertakes a structured literature review to analyse the literature on performance management and measurement (PMM) in universities over the last four decades. Over that time, PMM has emerged as an influential force in universities that impacts their operations and redefines their identity. Design/methodology/approach – A structured literature review approach was used to analyse a sample of articles on PMM research from a broad range of disciplines over four decades. This was undertaken to understand the impacts of PMM practices on universities, highlight changes over time and point to avenues for future research. Findings – The analysis highlights the fact that research on PMM in universities has grown significantly over the 40 years studied. We provide an overview of published articles over four decades regarding content, themes, theories, methods and impacts. We provide an empirical basis for discussing past, present and future university PMM research. The future research avenues offer multiple provocations for scholars and policymakers, for instance, PMM implementation strategies and relationships with various government programs and external evaluation and the role of different actors, particularly academics, in shaping PMM systems. Originality/value – Unlike a traditional literature review, the structured literature review method can develop insights into how the field has changed over time and highlight possible future research. The sample for this literature review differs from previous reviews in covering a broad range of disciplines, including accounting

Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector

The present study aims at identifying accountability and reporting answers to the public sector challenges surrounding public value and sustainability. To that end, we take into account the Cohesion Policy Programmes, the EU major investment strategy to understand needs and possible answers in terms of accountability and reporting of the public sector. Particularly, we will consider how a specific policy, the cohesion policy, takes place in practice in the Emilia-Romagna Region case, one of the most advanced European regions in terms of capacity in managing funds received by the EU Cohesion Policy. The Emilia-Romagna Region experience shows the extent to which it planned forms of accountability and reporting that hybridize two of the most recent sustainability developments, integrated reporting and sustainable development goals, as a means to deliver sustainability and public value

New frontiers for local government reporting: learning by pioneers

Purpose \u2013 Under the New Public Management waves of reform, new reporting practices have flourished in public administrations to communicate to stakeholders the value created for the benefits of the community. The paper aims at investigating the evolution in the new reporting practices in local government, questioning the ability of integrated reporting to represent the best way for local government to enhance accountability and stakeholder engagements. Design/methodology/approach \u2013 Adopting the Actor-Network Theory and using a case study method, the research questions the process of \u201ctranslation\u201d of Integrated Reporting principles and content in three local governments. The three experience are compared, and the role played by different actors and networks in producing a stronger engagement by citizens in the decision-making process is investigated. Findings \u2013 The case studies show how and to what extent people, processes and relationships have been mobilized and activated to create value. Furthermore, common roots of principles and content prompted by the Integrated Reporting Framework are related to other reporting tools. Originality/value \u2013 The research sheds light on the role played by different actors in enhancing stakeholders engagements. The three cases offer a lesson to learn for politicians and legislators in activating the adoption of innovative reporting tools as a means to improve accountability and involve citizens in local politics

New frontiers for local government reporting: learning by pioneers

Purpose – Under the New Public Management waves of reform, new reporting practic-es have flourished in public administrations to communicate to stakeholders the value created for the benefits of the community. The paper aims at investigating the evolution in the new reporting practices in local government, questioning the ability of integrated reporting to represent the best way for local government to enhance accountability and stakeholder engagements.Design/methodology/approach – Adopting the Actor-Network Theory and using a case study method, the research questions the process of “translation” of Integrated Reporting principles and content in three local governments. The three experience are compared, and the role played by different actors and networks in producing a stronger engagement by citizens in the decision-making process is investigated.Findings – The case studies show how and to what extent people, processes and relation-ships have been mobilized and activated to create value. Furthermore, common roots of principles and content prompted by the Integrated Reporting Framework are related to other reporting tools.Originality/value – The research sheds light on the role played by different actors in enhancing stakeholders engagements. The three cases offer a lesson to learn for politi-cians and legislators in activating the adoption of innovative reporting tools as a means to improve accountability and involve citizens in local politic