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Natalia Aversano is Associate Professor in Accounting at University of Salerno and holds a Ph.D. in Public Sector Accounting. She teaches courses in financial accounting and managerial control. Her publications mainly concern IPSAS, harmonization of government financial information systems, heritage assets, gender diversity, non-financial information, and performance measurement systems. She is a member of the Italian Society of Ragioneria and Economia Aziendale (SIDREA).
The paper aims at investigating how CSR (Corporate Social Responsibility) and ESG (Environmental, Social and Governance) disclosure affect the brand value of a sample of Interbrand companies. Empirically results show that the brand value is positively related to the environmental disclosure, social disclosure, and ESG disclosure, whereas no significant correlation has been found for the governance disclosure. This study provides new evidence to the growing body of literature that identifies CSR as a means of improving the company’s brand value and can represent a starting point in the discussion on the reputational benefits of CSR practices.
Giovanni Zampone; Natalia Aversano; Giuseppe Sannino. Effects of Corporate Social Responsibility Disclosure on Brand Value: An analysis of Interbrand Companies. International Journal of Business and Management 2021, 16, p17 .
AMA StyleGiovanni Zampone, Natalia Aversano, Giuseppe Sannino. Effects of Corporate Social Responsibility Disclosure on Brand Value: An analysis of Interbrand Companies. International Journal of Business and Management. 2021; 16 (6):p17.
Chicago/Turabian StyleGiovanni Zampone; Natalia Aversano; Giuseppe Sannino. 2021. "Effects of Corporate Social Responsibility Disclosure on Brand Value: An analysis of Interbrand Companies." International Journal of Business and Management 16, no. 6: p17.
Universities are increasingly called to demonstrate to stakeholders their active commitment to responding to social and environmental issues through comprehensive reporting practices. Such expectations were further enhanced by the recent pandemic outbreak unleashed by coronavirus disease 2019 (COVID-19), which has bolstered social pressures on universities to demonstrate their active engagement in supporting health systems in fighting against the virus as well as in ensuring adequate e-learning paths for students. Therefore, this study aims to investigate to what extent Italian public universities disclose sustainability information on their websites. The study is based on a well-established framework adapted from the literature. The category “Sustainability and COVID-19” has been added to also examine the extent to which universities disclose information regarding policies and strategies adopted to cope with the ongoing pandemic crisis. Results evidence that most of the sampled universities devote a specific section of their websites to disclose information on sustainability issues. Results also highlight a strong commitment to the disclosure of social issues. Particular attention is devoted to disclosing information about “Social Performance”; “Sustainability and COVID-19” and “Society Issues”. The results may be beneficial to both policymakers and university governors in gaining awareness about the potential of websites in engendering insights into the social issues that involve a university and a wider range of stakeholders.
Giuseppe Nicolò; Natalia Aversano; Giuseppe Sannino; Paolo Tartaglia Polcini. Investigating Web-Based Sustainability Reporting in Italian Public Universities in the Era of Covid-19. Sustainability 2021, 13, 3468 .
AMA StyleGiuseppe Nicolò, Natalia Aversano, Giuseppe Sannino, Paolo Tartaglia Polcini. Investigating Web-Based Sustainability Reporting in Italian Public Universities in the Era of Covid-19. Sustainability. 2021; 13 (6):3468.
Chicago/Turabian StyleGiuseppe Nicolò; Natalia Aversano; Giuseppe Sannino; Paolo Tartaglia Polcini. 2021. "Investigating Web-Based Sustainability Reporting in Italian Public Universities in the Era of Covid-19." Sustainability 13, no. 6: 3468.
Purpose This study investigates the perceptions of intellectual capital (IC) among senior managers at Italian local healthcare units (LHUs) and the interrelations among IC components. It also provides a comprehensive definition of IC in the healthcare context and managerial guidance on improving IC to enhance LHU performance. Design/methodology/approach A survey was carried out to investigate perceptions among LHU senior management and identify characteristics of each primary IC component. The pilot study's results were examined using principal component analysis. Findings The findings illustrate senior management's perceptions of IC in LHUs and the extent to which management identifies and manages IC. A comprehensive definition of IC components in the healthcare sector is derived from these findings. Research limitations/implications The research provides a better understanding of IC in the healthcare context and facilitates further research into how IC may be incorporated in quotidian organizational procedures. Results suggest that LHU managers should invest in increasing trust and respect and engage employees in organizational processes to provide recognition for the active role they play. Ongoing management of the three primary IC components is shown to have clear advantages, particularly on their connectivity. Originality/value The paper contributes to an increasingly important strand of theoretical research – IC in the healthcare context – and also adds new knowledge on the practical applications of IC in LHUs.
Francesca Manes-Rossi; Marco Bisogno; Natalia Aversano; Francesca Citro. Intellectual capital in Italian healthcare: senior managers' perspectives. International Journal of Public Sector Management 2020, 33, 629 -646.
AMA StyleFrancesca Manes-Rossi, Marco Bisogno, Natalia Aversano, Francesca Citro. Intellectual capital in Italian healthcare: senior managers' perspectives. International Journal of Public Sector Management. 2020; 33 (6/7):629-646.
Chicago/Turabian StyleFrancesca Manes-Rossi; Marco Bisogno; Natalia Aversano; Francesca Citro. 2020. "Intellectual capital in Italian healthcare: senior managers' perspectives." International Journal of Public Sector Management 33, no. 6/7: 629-646.
Our study provides to define two frameworks of indicators to assess both the Intellectual Capital (IC) employed in the Educational Process in the University sector and the Performance Educational Process reached. The scope is to obtain two tools for measuring, on the one hand, the level and the determinant variables of the IC that represents the input of the Educational Process. On the other hand, the level and the determinant variables of the outcome of the Educational Process. The comparison of the tools scores allows you to understand if at a high level of Educational Performance corresponds to a high level of IC trying to evaluate the ability of the IC to create value. The research questions are answered using a quantitative methodology using the FES models. We define two models to measure the IC Educational Index and Educational Performance. We construct the FES models in compliance with the previous literature on the IC and the theoretical model report of the Intellectual Capital of the Austrian Universities. To define the frameworks of indicators to assess the IC Educational Index and the Educational Performance we use, compliant to the previous literature, the SMA Indicators required by the AVA-MIUR for Italian University Sector. We collected 30 Italian public Universities. Thus, we determined and compared both the IC Educational Index and its determinants and Educational Performance Score and its determinants. Our main result is the construction of two toolboxes to assess the level of IC and the connected Performance of the Educational Process in the University sector. The findings suggest which are the indicators to improve the IC Index or the Educational Performance Score for an in-depth understanding of the value creation process.The paper is novel because it contributes to the literature examining the model to measure both the IC employed in the Educational Process and the Educational Performance. Moreover, comparing the resultant scores, we investigated the relation between input and output in the Educational value creation.
Manuela Lucchese; Natalia Aversano; Ferdinando Di Carlo; Paolo Tartaglia Polcini. Assessing the Intellectual Capital and Related Performance in the Teaching Process using FES models: first evidence in Italian Universities. WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 2020, 17, 325 -344.
AMA StyleManuela Lucchese, Natalia Aversano, Ferdinando Di Carlo, Paolo Tartaglia Polcini. Assessing the Intellectual Capital and Related Performance in the Teaching Process using FES models: first evidence in Italian Universities. WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS. 2020; 17 ():325-344.
Chicago/Turabian StyleManuela Lucchese; Natalia Aversano; Ferdinando Di Carlo; Paolo Tartaglia Polcini. 2020. "Assessing the Intellectual Capital and Related Performance in the Teaching Process using FES models: first evidence in Italian Universities." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 17, no. : 325-344.
This paper aims at analyzing the connection among the corporate social responsibility (CSR), stakeholder engagement and universities, proposing the analysis of universities' financial reporting to draft their third mission and social impact. Particularly, our analysis is based on the sensitivity demonstrated by the Italian public universities in terms of transparency on issues of social responsibility with reference to the heritage assets' reporting and disclosure. We used a qualitative methodology, adopting the content analysis to collect data from the financial reporting of all Italian public universities. Our findings show as heritage assets represent the strategic area for the assessment of the third mission and social impact by the Italian universities even if the level of their disclosure seems low. Evidence of our paper is directed to support the academic community, practitioners, and policymakers proposing a new theoretical and practical advance of the CSR and stakeholders engagement' studies.
Natalia Aversano; Ferdinando Di Carlo; Giuseppe Sannino; Paolo Tartaglia Polcini; Rosa Lombardi. Corporate social responsibility, stakeholder engagement, and universities: New evidence from the Italian scenario. Corporate Social Responsibility and Environmental Management 2020, 27, 1892 -1899.
AMA StyleNatalia Aversano, Ferdinando Di Carlo, Giuseppe Sannino, Paolo Tartaglia Polcini, Rosa Lombardi. Corporate social responsibility, stakeholder engagement, and universities: New evidence from the Italian scenario. Corporate Social Responsibility and Environmental Management. 2020; 27 (4):1892-1899.
Chicago/Turabian StyleNatalia Aversano; Ferdinando Di Carlo; Giuseppe Sannino; Paolo Tartaglia Polcini; Rosa Lombardi. 2020. "Corporate social responsibility, stakeholder engagement, and universities: New evidence from the Italian scenario." Corporate Social Responsibility and Environmental Management 27, no. 4: 1892-1899.
Purpose The present research aims to analyse the extent to which Italian public universities disclose intellectual capital (IC) information through the Integrated Plan and the main features of IC disclosure (ICD) in terms of form and location in the document. Design/methodology/approach Adopting a qualitative methodology, a content analysis is conducted to examine the level, form and location of ICD provided by a sample of 60 Italian public universities through the 2018-2020 integrated plans. Findings The results show a medium level of ICD in the Integrated Plan, with human capital being the category most disclosed. Information is principally provided in a quantitative form and is mainly found in the first two sections of the document (i.e. relating to the strategic framework and organisational performance). Research limitations/implications The analysis is necessarily limited to a single period (2018-2020), because of the recent introduction of the guidelines of the Integrated Plan. However, the results may be beneficial to policymakers in determining the usefulness of this new tool in detecting information about intangible resources and can help universities’ governors and managers in defining adequate IC strategies to create value for the whole ecosystem. Originality/value The study makes an innovative contribution to the international debate about IC in universities in light of the fourth stage of IC research, exploring an emerging tool to detect whether it is able to convey IC information to the wide range of university stakeholders and to communicate the value universities contribute to society.
Natalia Aversano; Giuseppe Nicolo'; Giuseppe Sannino; Paolo Tartaglia Polcini. The Integrated Plan in Italian public universities: new patterns in intellectual capital disclosure. Meditari Accountancy Research 2020, 28, 655 -679.
AMA StyleNatalia Aversano, Giuseppe Nicolo', Giuseppe Sannino, Paolo Tartaglia Polcini. The Integrated Plan in Italian public universities: new patterns in intellectual capital disclosure. Meditari Accountancy Research. 2020; 28 (4):655-679.
Chicago/Turabian StyleNatalia Aversano; Giuseppe Nicolo'; Giuseppe Sannino; Paolo Tartaglia Polcini. 2020. "The Integrated Plan in Italian public universities: new patterns in intellectual capital disclosure." Meditari Accountancy Research 28, no. 4: 655-679.
This paper assesses whether the IPSASB’s consultation paper (CP), ‘Financial Reporting for Heritage in the Public Sector’ might actually end academic debates about how to report on heritage assets. Similarities and differences in the position of the IPSASB, previous academic literature and the CP’s respondents are examined by the authors. IPSASB proposed that heritage be recognized and measured in financial statements, whereas the academic literature has supported reporting largely through disclosure notes. Most respondents agreed with the IPSASB, but raised the same difficulties as discussed in the academic literature. The respondents were mainly public sector entities and professional associations, mostly from Europe, Oceania and Africa. Though the CP asks the right questions, it does not provide the needed guidance which indicates it will not be able to end the ongoing debate. This research offers fresh knowledge about financial reporting on heritage items, offering financial statement users and preparers information about possible future stages of heritage accounting policy. The paper will be useful for policy- and decision-makers, as well as the standard setting boards (SSBs). It provides insight into respondents’ behaviour in consultation processes and the influence of a respondent’s background on participation, which should help SSBs improve their consultation processes. First steps were made regarding research into the influence of different variables (for example geographical locations, affiliation and legislative background) on opinions regarding the topic of the CP. This paper points the way forward for new discussions about accounting for heritage.
Anschi De Wolf; Johan Christiaens; Natalia Aversano. Heritage assets in the due process of the International Public Sector Accounting Standards Board (IPSASB). Public Money & Management 2020, 1 -11.
AMA StyleAnschi De Wolf, Johan Christiaens, Natalia Aversano. Heritage assets in the due process of the International Public Sector Accounting Standards Board (IPSASB). Public Money & Management. 2020; ():1-11.
Chicago/Turabian StyleAnschi De Wolf; Johan Christiaens; Natalia Aversano. 2020. "Heritage assets in the due process of the International Public Sector Accounting Standards Board (IPSASB)." Public Money & Management , no. : 1-11.
This paper aims to investigate intellectual capital disclosure (ICD) provided by Italian public universities in their annual reports and to identify and examine its drivers. An empirical analysis of annual reports of Italian public universities for the year 2014 is conducted through content analysis. The information retrieved from this forms the basis for regression analysis (OLS model) to relate the disclosure index to its drivers which include governance features, financial performance and control variables. The empirical analysis shows that human and internal (organisational) capital are the most disclosed categories of intellectual capital. The results also show that board independence and university size positively affect ICD in Italian public universities. The methodology adopted in this study could be replicated for other countries to obtain a better understanding of how ICD can help meet stakeholder information needs. The results provide a useful basis for further investigation into ICD drivers and influences and may also enable regulators and standard setters to better understand and regulate IC practices in universities.
Giuseppe Nicolo'; Francesca Manes-Rossi; Johan Christiaens; Natalia Aversano. Accountability through intellectual capital disclosure in Italian Universities. Journal of Management and Governance 2020, 24, 1055 -1087.
AMA StyleGiuseppe Nicolo', Francesca Manes-Rossi, Johan Christiaens, Natalia Aversano. Accountability through intellectual capital disclosure in Italian Universities. Journal of Management and Governance. 2020; 24 (4):1055-1087.
Chicago/Turabian StyleGiuseppe Nicolo'; Francesca Manes-Rossi; Johan Christiaens; Natalia Aversano. 2020. "Accountability through intellectual capital disclosure in Italian Universities." Journal of Management and Governance 24, no. 4: 1055-1087.
Purpose The purpose of this paper is to explore a citizen-centered tool for public accountability, the popular report (PR). Elaborating on previous studies and on content analysis of a sample of municipalities in the USA, this paper aims to identify the qualitative characteristics and content elements that PR should have to serve as a legitimation tool. Design/methodology/approach The study adopts a mixed methodology. After the analysis of previous studies on PR and best practices in US municipalities, a list of content elements and qualitative characteristics of PR is compared with results emerging from the content analysis of PR published by of a sample of municipalities in the USA. Findings The analysis reveals that the PR should embed information about the government’s sources of revenues and taxes, expenditures, cost of government services, liveability and governance of the city. Research limitations/implications The paper offers new knowledge on reporting centered on citizens, framing the analysis in the legitimacy theory. Even though the research relates only to the US context, the results may assist standard setters in preparing guidelines for local governments to communicate financial data to citizens and stimulate further research in other contexts. Practical implications The results may encourage local governments to prepare a PR suitable to discharge accountability and gain legitimation. Originality/value This study is the first to discuss the PR within a theoretical framework, in this case, legitimacy theory. Moreover, a further novelty lays in the analysis carried out on the PRs published by US municipalities in order to derive qualitative characteristics and content elements with which the PR should comply.
Francesca Manes-Rossi; Natalia Aversano; Paolo Tartaglia Polcini. Popular reporting: learning from the US experience. Journal of Public Budgeting, Accounting & Financial Management 2019, 32, 92 -113.
AMA StyleFrancesca Manes-Rossi, Natalia Aversano, Paolo Tartaglia Polcini. Popular reporting: learning from the US experience. Journal of Public Budgeting, Accounting & Financial Management. 2019; 32 (1):92-113.
Chicago/Turabian StyleFrancesca Manes-Rossi; Natalia Aversano; Paolo Tartaglia Polcini. 2019. "Popular reporting: learning from the US experience." Journal of Public Budgeting, Accounting & Financial Management 32, no. 1: 92-113.
Purpose Taking into consideration the lively debate about recognition, measurement, and disclosure criteria for heritage assets (HA) in financial reporting, the purpose of this paper is to examine the comment letters submitted by governmental organizations regarding the consultation paper (CP) on HA in order to understand what is the position of the governmental organizations in relation to critical issues of the accounting and financial reporting of HA. Design/methodology/approach From a methodological point of view, a content analysis was performed. First, the responses were classified according to level of agreement with the 13 items included in the CP on HA; second, the arguments adduced by respondents in supporting or contradicting the proposed approaches and definitions have been investigated. Findings The majority of responses came from countries with relevant differences in culture, administrative traditions and accounting systems. Governmental organizations strongly agreed with the recognition of heritage items as “assets” in financial reporting, while conflicting positions on measuring bases were identified. Originality/value This study is one of the few studies based on the content of the comment letters received in response to the CP on HA. The present study can also give an idea of the content of the future IPSAS on HA. Moreover, it is the first study attempting to enrich the debate on governmental organizations’ participation to the IPSAS standard-setting process.
Natalia Aversano; Johan Christiaens; Paolo Tartaglia Polcini; Giuseppe Sannino. Accounting for heritage assets. International Journal of Public Sector Management 2019, 33, 307 -322.
AMA StyleNatalia Aversano, Johan Christiaens, Paolo Tartaglia Polcini, Giuseppe Sannino. Accounting for heritage assets. International Journal of Public Sector Management. 2019; 33 (2/3):307-322.
Chicago/Turabian StyleNatalia Aversano; Johan Christiaens; Paolo Tartaglia Polcini; Giuseppe Sannino. 2019. "Accounting for heritage assets." International Journal of Public Sector Management 33, no. 2/3: 307-322.
The more information that is disseminated about the financial impact of government decisions, the more public sector entities are stimulated to make decisions in a transparent manner. Several tools can be used to involve citizens in financial sustainability decisions; among these, popular reporting is receiving growing attention in the public sector. The goal of popular reporting is to engage the interest of average citizens and make it easy for them to understand financial sustainability, by presenting more information than traditional financial reporting, in a concise, comprehensive, and attractive manner. For these reasons, government entities should consider implementing integrated popular reporting. This chapter aims to present a prototype integrated popular report designed to promote citizen participation in financial sustainability decisions. Through a theoretical-deductive methodology, it aims to identify the main features that an integrated popular report should contain to best respond to the information needs of public sector user groups, focusing on citizens in particular.
Natalia Aversano; Paolo Tartaglia Polcini; Giuseppe Sannino; Francesco Agliata. Integrated Popular Reporting as a Tool for Citizen Involvement in Financial Sustainability Decisions. Financial Sustainability of Public Sector Entities 2019, 185 -205.
AMA StyleNatalia Aversano, Paolo Tartaglia Polcini, Giuseppe Sannino, Francesco Agliata. Integrated Popular Reporting as a Tool for Citizen Involvement in Financial Sustainability Decisions. Financial Sustainability of Public Sector Entities. 2019; ():185-205.
Chicago/Turabian StyleNatalia Aversano; Paolo Tartaglia Polcini; Giuseppe Sannino; Francesco Agliata. 2019. "Integrated Popular Reporting as a Tool for Citizen Involvement in Financial Sustainability Decisions." Financial Sustainability of Public Sector Entities , no. : 185-205.
Natalia Aversano; Johan Christiaens; Tine Van Thielen. Comparative Public Sector Accounting Standards. Global Encyclopedia of Public Administration, Public Policy, and Governance 2018, 1 -6.
AMA StyleNatalia Aversano, Johan Christiaens, Tine Van Thielen. Comparative Public Sector Accounting Standards. Global Encyclopedia of Public Administration, Public Policy, and Governance. 2018; ():1-6.
Chicago/Turabian StyleNatalia Aversano; Johan Christiaens; Tine Van Thielen. 2018. "Comparative Public Sector Accounting Standards." Global Encyclopedia of Public Administration, Public Policy, and Governance , no. : 1-6.
Natalia Aversano. Heritage Assets. Global Encyclopedia of Public Administration, Public Policy, and Governance 2018, 3041 -3048.
AMA StyleNatalia Aversano. Heritage Assets. Global Encyclopedia of Public Administration, Public Policy, and Governance. 2018; ():3041-3048.
Chicago/Turabian StyleNatalia Aversano. 2018. "Heritage Assets." Global Encyclopedia of Public Administration, Public Policy, and Governance , no. : 3041-3048.
Natalia Aversano. Capital Budgeting. Global Encyclopedia of Public Administration, Public Policy, and Governance 2018, 651 -656.
AMA StyleNatalia Aversano. Capital Budgeting. Global Encyclopedia of Public Administration, Public Policy, and Governance. 2018; ():651-656.
Chicago/Turabian StyleNatalia Aversano. 2018. "Capital Budgeting." Global Encyclopedia of Public Administration, Public Policy, and Governance , no. : 651-656.
Public organizations need to custody and protect heritage assets. This article questions the\ud appropriateness and quality of the unique International Public Sector Accounting Standards\ud (IPSASs) in delivering financial reports that meet the user needs in regard to heritage assets. By\ud refining the earlier findings in Italian local governments with data from a completely different\ud region being Flanders, the results highlight that the IPSASs are lacking an important area of\ud expectations from a relevant user need perspective, being the local ruling politicians. Finally,\ud current article improves previous publication by examining the different kinds of responses in the\ud light of certain municipal characteristics
Natalia Aversano; Johan Christiaens; Tine Van Thielen. Does IPSAS Meet Heritage Assets’ User Needs? International Journal of Public Administration 2018, 42, 279 -288.
AMA StyleNatalia Aversano, Johan Christiaens, Tine Van Thielen. Does IPSAS Meet Heritage Assets’ User Needs? International Journal of Public Administration. 2018; 42 (4):279-288.
Chicago/Turabian StyleNatalia Aversano; Johan Christiaens; Tine Van Thielen. 2018. "Does IPSAS Meet Heritage Assets’ User Needs?" International Journal of Public Administration 42, no. 4: 279-288.
The paper analyzes whether transparency, the quality of budgetary management and the strength of audit institutions have a positive effect on corruption and can increase trust in governments from a comparative analysis. The study is based on panel data from 75 countries worldwide about transparency and corruption published by international organizations, testing a relation between the transparency and accountability of a country and corruption and trust in governments has been tested. The results show that transparency, the quality of budgetary management and audit systems positively affect the perception of corruption. Consequently, politicians must consider enhancing the elaboration and disclosing of accounting information as a tool to improve public management and reduce the perception of corruption. However, it is not found that transparency or strengthening the Supreme Audit Institutions increases the level of confidence.
Isabel Brusca; Francesca Manes Rossi; Natalia Aversano. Accountability and Transparency to Fight against Corruption: An International Comparative Analysis. Journal of Comparative Policy Analysis: Research and Practice 2017, 20, 486 -504.
AMA StyleIsabel Brusca, Francesca Manes Rossi, Natalia Aversano. Accountability and Transparency to Fight against Corruption: An International Comparative Analysis. Journal of Comparative Policy Analysis: Research and Practice. 2017; 20 (5):486-504.
Chicago/Turabian StyleIsabel Brusca; Francesca Manes Rossi; Natalia Aversano. 2017. "Accountability and Transparency to Fight against Corruption: An International Comparative Analysis." Journal of Comparative Policy Analysis: Research and Practice 20, no. 5: 486-504.
This research focuses on the development of performance measurement systems (PMS) in universities and discusses a possible move toward international harmonization. To this end, the case of Italy is examined. In particular, the new regulation issued by the national Agency (ANVUR) is examined and compared with the guidelines provided by the IPSASB, in the aim of shedding light on the gap between the Italian guidelines and the approach proposed at international level by the IPSASB. IPSASB guidelines represent a good reference for a harmonized PMS across EU member-States. Results evidence that the Italian guidelines fall short of the approach followed on the international scene, reducing international comparability and transparency.
Natalia Aversano; Francesca Manes-Rossi; Paolo Tartaglia-Polcini. Performance Measurement Systems in Universities: A Critical Review of the Italian System. System Dynamics for Performance Management & Governance 2017, 269 -287.
AMA StyleNatalia Aversano, Francesca Manes-Rossi, Paolo Tartaglia-Polcini. Performance Measurement Systems in Universities: A Critical Review of the Italian System. System Dynamics for Performance Management & Governance. 2017; ():269-287.
Chicago/Turabian StyleNatalia Aversano; Francesca Manes-Rossi; Paolo Tartaglia-Polcini. 2017. "Performance Measurement Systems in Universities: A Critical Review of the Italian System." System Dynamics for Performance Management & Governance , no. : 269-287.
Natalia Aversano; Francesca Manes Rossi; Paolo Tartaglia Polcini. I sistemi di misurazione della performance nelle università: considerazioni critiche sul sistema italiano. MANAGEMENT CONTROL 2017, 15 -36.
AMA StyleNatalia Aversano, Francesca Manes Rossi, Paolo Tartaglia Polcini. I sistemi di misurazione della performance nelle università: considerazioni critiche sul sistema italiano. MANAGEMENT CONTROL. 2017; (1):15-36.
Chicago/Turabian StyleNatalia Aversano; Francesca Manes Rossi; Paolo Tartaglia Polcini. 2017. "I sistemi di misurazione della performance nelle università: considerazioni critiche sul sistema italiano." MANAGEMENT CONTROL , no. 1: 15-36.
Today expectations of accountability and trustworthiness in governing entities is greater than ever before. The process of change has been given impetus by new information and communication technologies resulting in e-government and e-democracy. This research aims to analyze transparency and democratic participation in Italian and Spanish LGs. The web pages of Italian and Spanish LGs with more than 100,000 inhabitants are analyzed using twenty determinants of fiscal transparency and eight determinants of e-democracy. Results show considerable similarity between Italian and Spanish LGs with regards to the disclosure of financial information, while the adoption of e-democracy tools requires further development in both countries.
Francesca Manes Rossi; Isabel Brusca; Natalia Aversano. Financial Sustainability as a Driver for Transparency and E-Democracy: A Comparative Study in Italian and Spanish Local Governments. International Journal of Public Administration 2016, 41, 22 -33.
AMA StyleFrancesca Manes Rossi, Isabel Brusca, Natalia Aversano. Financial Sustainability as a Driver for Transparency and E-Democracy: A Comparative Study in Italian and Spanish Local Governments. International Journal of Public Administration. 2016; 41 (1):22-33.
Chicago/Turabian StyleFrancesca Manes Rossi; Isabel Brusca; Natalia Aversano. 2016. "Financial Sustainability as a Driver for Transparency and E-Democracy: A Comparative Study in Italian and Spanish Local Governments." International Journal of Public Administration 41, no. 1: 22-33.
Purpose – The purpose of this paper is to analyse and compare how austerity has influenced online sustainability information in Italy and Spain. Design/methodology/approach – The authors relate austerity policies to online information in order to ascertain whether austerity plays a role in the financial, organizational, social and environmental information disclosed on local government (LG) websites. The research has been conducted by analysing the websites of all Italian and Spanish LGs with more than 100,000 inhabitants. Findings – The results show that institutional and legislative pressures, as well as austerity measures, have played a relevant role in the increased production of information by LGs, although not all information is fully provided. Originality/value – The results may be of interest to managers and politicians as a stimulus to increase the flow of information. They may also be useful to policy makers, regulators and other stakeholders in order to foment environmental information.
Isabel Brusca; Francesca Manes Rossi; Natalia Aversano. Online sustainability information in local governments in an austerity context. Online Information Review 2016, 40, 497 -514.
AMA StyleIsabel Brusca, Francesca Manes Rossi, Natalia Aversano. Online sustainability information in local governments in an austerity context. Online Information Review. 2016; 40 (4):497-514.
Chicago/Turabian StyleIsabel Brusca; Francesca Manes Rossi; Natalia Aversano. 2016. "Online sustainability information in local governments in an austerity context." Online Information Review 40, no. 4: 497-514.