African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4193

Full Length Research Paper

Popular financial reporting: Results, expense and welfare markers

Paolo Pietro Biancone
  • Paolo Pietro Biancone
  • Department of Management, University of Turin, Italy.
  • Google Scholar
Silvana Secinaro
  • Silvana Secinaro
  • Department of Management, University of Turin, Italy.
  • Google Scholar
Valerio Brescia
  • Valerio Brescia
  • Department of Management, University of Turin, Italy.
  • Google Scholar


  •  Received: 03 June 2017
  •  Accepted: 18 July 2017
  •  Published: 28 September 2017

References

Armstrong M, Sappington D (2006). Regulation, competition, and liberalization. J. Econ. Lit. 44(2):325-366.
Crossref

 

Bator FM (1958). The anatomy of market failure. Quart. J. Econ. 72(3):351-379.
Crossref

 

Bernardi L, Franzoni LA (2004). Evasione fiscale e nuove tipologie di accertamento: una introduzione all'analisi economica. Rivista di diritto finanziario e scienza delle finanze 1:3-41.

 

Berntzen L (2013). Citizen-centric eGovernment Services, The Sixth International Conference on Advances in Human oriented and Personalized Mechanisms, Technologies, and Services (CENTRIC), October 27th-November 1st, Venice, Italy, pp. 132-136.

 

Biancone PP, Secinaro S (2015). Popular financial reporting, G. Giappichelli Editore, ISBN/EAN 978-88-921-5010-2

 

Biancone PP, Secinaro S, Indelicato A (2014). Public Local Group: the influence of stakeholders in consolidated accounting process. Empirical Evidence in Italy. Int. J. Manage. 5(10):115-121.

 

Biancone P, Secinaro S, Brescia V (2016a). Popular report and Consolidated Financial Statements in public utilities. Different tools to inform the citizens, a long journey of the transparency. Int. J. Bus. Soc. Sci. 7(1):111-124.

 

Biancone P, Secinaro S, Brescia V (2016b). The Popular Financial Reporting: Focus on Stakeholders - The first European Experience. Int. J. Bus. Manage. 11(11):115-125.
Crossref

 

Borgonovi E (1984). Introduzione all'economia delle amministrazioni pubbliche. Giuffrè. ISBN: 88-14-00033-6

 

Borgonovi E (2004). Ripensare le amministrazioni pubbliche. Milano: Egea.

 

De Carvalho JF (2011). Measuring economic performance, social progress and sustainability using an index. Renew. Sustain. Energ. Rev. 15:1073-1079.
Crossref

 

Ditillo A, Liguori M, Sicilia M, Steccolini I (2014). Control patterns in contracting- out relationships: it matters what you do, not who you are". Public Administration (forthcoming).

 

Farneti G (1993). Il contributo delle aziende municipalizzate alla gestione economica dei servizi pubblici. Prospettive e limiti, CLUA Edizione Ancona. P. 257.

 

Ferrero G (1968). Istituzioni di economia d'azienda. Giuffrè. ISBN: 9788814032318

 

Freeman RE (2010). Strategic management: A stakeholder approach. Cambridge university press.
Crossref

 

Freeman RE (1984). Strategic management: A stakeholder approach. Boston: Pitman. 

 

Fox T, Ward H, Howard B (2002). Public sector roles in strengthening corporate social responsibility: A baseline study. Washington DC: World Bank.

 

GASB (1992). Popular reporting: local government financial reports to the citizenry. Governmental Accounting Standards Board, Norwalk, CT.

 

Giannessi E (1960). Le aziende di produzione originaria. C. Cursi.

 

Grosskuth J. 2007. Ambition and reality in modeling: a case study on public planning for regional sustainability. Sustain Sci Pract Pol. 3:3-11.

 

Hood C (1991). A Public Management for All Seasons? Pub. Admin. 69(1):3-19.
Crossref

 

Hood C (1995). The New Public Management in the 1980s: Variations on a Theme. Account. Organ. Society, 20 (2-3), 93-109.
Crossref

 

Strategic Management in Public Sector - Challanges in Theory and Practice (PDF Download Available). 

View

 

IPSASB (International Public Sector Accounting Standards Board) (2013). Handbook of International Public Sector Accounting Pronouncements Edition, International Federation of Accountants.

 

ISTAT (2014). BES: Il rapporto equo sostenibile in Italia. ISBN: 9788845818752.

 

Kelly JM (2005). The dilemma of the unsatisfied customer in a market model of public administration, Public Admin. Rev. 65(1):76-84.

 

Keiner M (Ed.) (2006). The future of sustainability. Amsterdam: Springer.
Crossref

 

Kickert WJ, Toonen TA (2006). Public administration in the Netherlands: Expansion, diversification and consolidation. Public Admin. 84(4):969-987.
Crossref

 

Kingma S, Schaper MG (2017). The G20 as the Global Agenda-Setter and Political Consensus Builder in Global Tax Governance. Maastricht University, Working Paper 22 March.
Crossref

 

Krueger AO (1974). The political economy of the rent-seeking society. Am. Econ. Rev. 64(3):291-303.

 

Lazzini S, Ponzo S (2005). "L'informativa contabile nella ragioneria pubblica tra il XIX e il XX secolo secondo G. Cerboni e R. Besta" in Riferimenti storici e processi evolutivi dell'informativa di bilancio tra dottrina e prassi – VIII Conference Proceedings of Società Italiana di Storia della Ragioneria [The Italian Accounting History Society], Atri – Silvi, 22-23. September.

 

Leunig T (2011). Measuring economic performance and social progress. Eur. Rev. Econ. History 15(2):357-363.
Crossref

 

Marshall TH (1950). Citizenship and social class. Cambridge. 11:28-29.

 

Marx C (1975). Complete Works of Marx and Engels. 1(23):578.

 

Meneguzzo M, Cepiku D, Di Filippo E (2006). Managerialità, innovazione e governance nella pubblica amministrazione. Aracne.

 

Mill JS (1966). On liberty. In A selection of his works. Macmillan Education UK, pp. 1-147.
Crossref

 

Montesinos V, Brusca I, Manes RF, Aversano N (2013). The usefulness of performance reporting in local government: comparing Italy and Spain. Public Money Manage. 3(33):171-176.
Crossref

 

OECD (2016). Exchange of information on request: handbook for peer reviews 2016-2020.

 

OECD (2017). Brief on the State of Play on the international tax transparency standards, June 2017.

 

Petretto A (2007). efficienza dei servizi pubblici locali ed efficienza del sistema economico: una nota propedeutica alla ricerca empirica, Società Italiana di Economia Pubblica, Giugno.

 

Pollit C, Boukaert G (2007). Public management reform. A comparative analysis, 2nd ed., Oxford University Press, Oxford.

 

Puddu L, Di Russo R, Falduto L, Secinaro S (2013). Il bilancio consolidato degli enti locali, MAP Servizi S.r.l. ODEC. ISBN: 9788876141287

 

Puddu L (2001). Ragioneria pubblica, il bilancio degli enti locali. Giuffrè. ISBN: 9788814091353

 

Quirchmayr G, Tagg R (2002). An architectural concept for knowledge integration in inter-administration computing. In Proceedings of 3rd International Workshop on Knowledge Management in e-Government 7:67-77.

 

Rawls J (1971). A theory of justice. Harvard university press. 607p.

 

Rawls J (2009). A theory of justice. Harvard university press. Reports/Acts.

 

Sen A (1999). Freedom as development. Oxford University Press. 366 p

 

Ricci P (2005). Enti strumentali regionali e loro accountability: il caso Campania (Volume 350). FrancoAngeli.

 

Richard RS, Sara LZ (2015). Examining patterns of sustainability across Europe: a multivariate and spatial assessment of 25 composite indices. Int. J. Sustain. Dev. World Ecol. 22(1):1-13.

 

Sheingate A (2001). Entrepreneurial Innovation and Institutional Change. Conference paper for: Taking Ideas Seriously: New Perspectives on Understanding Change.

 

Smith A (1827). An Inquiry into the Nature and Causes of the Wealth of Nations (No. 25202). Printed at the University Press for T. Nelson and P. Brown.

 

Stern N (2006a). Economics of Climate Change, Cambridge University Publishing.

 

Stern N (2006b). What is the economics of climate change?. WORLD Economics-Henley on Thames 7(2):1.

 

Stigler GJ (1971). The theory of economic regulation. Bell J. Econ. Manage. Sci. pp. 3-21.
Crossref

 

Yusuf JE, Jordan MM, Neill KA, Hackbart M (2013). For the people: Popular financial reporting practices of local governments. Pub. Budget. Financ. 33(1):95-113.
Crossref

 

World Bank (2017). Global Economic Prospects, January 2017 : Weak Investment in Uncertain Times. Washington, DC: World Bank. © World Bank.