La rilevanza delle spese per organi di governo nei comuni italiani medio-grandi fra possibilità di efficienza e recupero di legittimazione politica

Borgonovi, Elio; Matteis, F. De; Preite, Daniela

doi:10.3280/maco2016-003007

Cited by 2 publications

(1 citation statement)

References 21 publications

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“…The use of different principles and competence criteria inevitably leads to a system that is heterogeneous and introduces strong limitations to a process of proper consolidation of the accounts (Quagli, 2017). Thus, pro forma and actual financial statements should be as uniform as possible, and with a standard, mandatory structure, which cannot be modified, at least in terms of aggregate items (Borgonovi et al, 2016).…”

Section: Internationalmentioning

confidence: 99%

The innovation of local public-sector companies: Processing big data for transparency and accountability

Biancone¹,

Secinaro²,

Brescia³

2018

Afr. J. Bus. Manage.

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New Public Governance (Klijn , 2008) is the basis for our analysis of the group of public-sector and public service companies. It has furthered the involvement of citizens and of political governance in the management of resources (Boston and Pallot, 1997; Northcott et al., 2012). In order to manage the group while remaining accountable and guiding production choices, it is essential to have an overview and a guarantee of transparency (Hood and Peters, 2004; Willem and Buelens, 2007). This study aims to analyse whether the processing of big data is positively related to accountability and transparency. A qualitative analysis was made of a case study (City of Turin) with the aim of identifying advantages, critical issues and potential problems in the process of re-engineering the information system, and in transparency and active participation through big data and new citizen-friendly instruments. The processing of big data plays a decisive role in the creation of a panel of easy-to-interpret benchmarks that provide an immediate overview of reality. As we have seen in the case study, incoming data on the big data platform is often of low quality, which prevents a proper assessment of expenditure and gives no guidance as to which services are most needed by the final users. Public bodies must invest to reduce the costs generated by poor quality data and to improve Data Management processes. A single integrated system is the only instrument that can guarantee accountability and transparency through complete system outputs for stakeholders.

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Section: Internationalmentioning

confidence: 99%

The innovation of local public-sector companies: Processing big data for transparency and accountability

Biancone¹,

Secinaro²,

Brescia³

2018

Afr. J. Bus. Manage.

View full text Add to dashboard Cite

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Popular Financial Reporting

Biancone

Secinaro

2020

Advances in Public Policy and Administration

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The study intends to investigate the possibility of adopting popular financial reporting with a view to greater transparency, accountability, and sharing of results with stakeholders, and responding with this tool to requests for non-financial information. Governance and stakeholders often see a close correlation, and this is what gives rise to the need for non-financial information introduced by Directive 2014/95/EU. The answer to this need for transparency towards stakeholders arises first with the corporatization of public bodies, companies, and social utility bodies; then with the introduction of accounting harmonization within a rational accounting process. The research highlights the relevant aspects and approaches of popular financial reporting, assessing their compliance with the needs of the company, the needs of the stakeholders, and the needs of non-financial information to be considered quality after having analysed the other social reporting tools through the case study of the city of Turin.

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La rilevanza delle spese per organi di governo nei comuni italiani medio-grandi fra possibilità di efficienza e recupero di legittimazione politica

Cited by 2 publications

References 21 publications

The innovation of local public-sector companies: Processing big data for transparency and accountability

The innovation of local public-sector companies: Processing big data for transparency and accountability

Popular Financial Reporting

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