The main international accounting associations have identified Popular Financial Reporting (PFR) as a decision-making tool to increase accountability and transparency as a possible decision lever coherent with the New Public Governance theory. The study has focused its attention on the features and contents of the PFR identified in the literature and present through the analysis of the 193 PFRs municipalities presented at the PFR Awards Program 2017. The analysis of the presence and absence of some characteristics confirms that the reality does not reflect the theoretical request, moreover the statistical analyzes carried out confirm various hypotheses related to the PFR but reject others such as the criterion of document length. The correlation between socio-economic characteristics of the population and the groupings of characteristics of each PFR. The study confirms a relationship between document length and level of education, and between percentage of non-native English-speaking residents and number of appaerance features. To the 23 observable criteria, additional possible ones are added which, based on logic and empirical evidence, will have to be studied to assess their impact in terms of transparency and accessibility.

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The social impact assessment (SIA) process is widely utilised and is receiving increasing interest from both scholars and practitioners. A systematic approach was applied in this study to search for articles about SIA models. In the first step, we analysed six main SIA model mappings between 2004 and 2015. In the second step, 98 models were identified. The main findings include the definition of emerging paths for the future research agenda on this topic. Compared with previous SIA mappings, we identified 22 additional models that are related to the sustainability discourse. The meaning of sustainability is defined both by the emergence of new systems in finance that require specific metrics and in relation to the global agenda towards sustainable development. It is interesting to notice how social impact models, sustainability indicators (under the global framework of sustainable development goals (SDGs)) and new financial scores (such as environmental, social and governance (ESGs)) are converging into a common discourse, even if divergence is still present, and further research is needed to unlock the relationships among them.

The purpose of this paper is to systematically review literature concerning hybrid structures, that is, structures that are used to implement various forms of management. More specifically, the authors aim to answer two questions: can the evolution of hybrid organizations be analyzed and mapped, and if so, what are the factors that govern their development? The document is based on a systematic review approach of Little et al. (2009), which aims to make the selection of literature and the review process transparent and replicable following steps, eliminating the problem of prejudice to ensure objectivity of the research and credibility in the results as demonstrated by Rosenthal (1979) and Cooper (2003). What emerges from the literature of hybrid organizations seen from the point of view of NPM, the concept of Paradox, PPPs and Hybrid Impact is very interesting because by tidying up the concepts that various scholars have found it is possible to define what have been the factors that influenced the evolution of hybrid organizations giving a historical definition and helping to understand the roots of the concept and specifically where these new entities will generate impact. Several documents have analyzed the contribution of these approaches to the improvement of Management, Decision-Making, Identity Work, Governance, Hybrid Laws, Microfinance Institutions MFIs and Corporatizing. Through this research the authors hope to contribute to the academic and professional community by summarizing the known literature and suggesting paths for further research precisely because it is necessary the cooperation.

Leasing is confirmed among the preferred forms of financing by SMEs (Small and Medium Enterprises), even if its use grows both among large companies and private individuals. The stipulated in Europe increased in 2017 by 8.3% over the previous year. From 1 January 2019 the new accounting standard IFRS 16 is in force, which concerns the accounting of leasing contracts. The new methods of accounting for leasing contracts in the financial statements drawn up based on international accounting standards come into force. In fact, as from 1 January 2019, the IAS adopters are required to apply the new IFRS 16 standard, introduced in place of IAS 17, with the aim of standardizing the methods for recognizing leasing contracts in the financial statements. Scientifically, the most important researches concerning leasing have dealt with the topic focusing on accounting harmonization, accounting for leasing, capitalization of leasing and tax. Through the theoretical analysis and the simulation of our case study we want to answer a question: How the change in the accounting of leases is reflected in the financial statements?