156
Views
0
CrossRef citations to date
0
Altmetric
Original Articles

Do European recommendations impact on sustainability policies by Italian local governments?

References

  • Adams, C. A, Muir, S. and Hoque Z. (2014), Measurement of sustainability performance in the public sector. Sustainability Accounting, Management and Policy Journal, 5, 1, p. 46. doi: 10.1108/SAMPJ-04-2012-0018
  • Ball, A. and Grubnic, S. (2007), Sustainability accounting and accountability in the public sector. In Unerman, J. et al. (Eds), Sustainability Accounting and Accountability (Routledge).
  • Ball, A. and Bebbington, J. (2008), Accounting and reporting for sustainable development in public service organizations. Public Money & Management, 28, 6, p. 323. doi: 10.1111/j.1467-9302.2008.00662.x
  • Bebbington, J. (2007), Accounting for Sustainable Development Performance (Elsevier).
  • Bundred, S. (2006), The future of regulation in the public sector. Public Money & Management, 26, 3, p. 181. doi: 10.1111/j.1467-9302.2006.00520.x
  • Bracker, J. (1980), The historical development of the strategic managing concept. Academy of Management Review, 5, p. 219.
  • Broadbent, J. and Guthrie, J. (2008), Public sector to public services: 20 years of ‘contextual’ accounting research. Accounting, Auditing & Accountability Journal, 21, 2, p. 129. doi: 10.1108/09513570810854383
  • Bryson, J. M. (2010), The future of public and non-profit strategic planning in the United States. Public Administration Review, 70, 1, p. 255. doi: 10.1111/j.1540-6210.2010.02285.x
  • Bryson, J. M. (2011), Strategic Planning for Public and Non-profit Organizations (Jossey-Bass).
  • Bryson, J. M. and Roering W. D. (1988), Initiation of strategic planning by governments. Public Administration Review, 48, 6, p. 995. doi: 10.2307/976996
  • Bryson, J. M., and Alston, F. K. (2005), Creating and Implementing Your Strategic Plan (Wiley).
  • Decree of the President of the Italian Republic No. 94 (1996), Regolamento per l’approvazione dei modelli di cui all’art. 114 del decreto legislativo 25 febbraio 1995, n. 77, concernente l’ordinamento finanziario e contabile degli enti locali, GU n.87 del 13-4-1996 - S.O. no. 63.
  • Dunlop, C. A. and Russel, D. (2012), Watching the detectives. Public Management Review, 14, 5, p. 681. doi: 10.1080/14719037.2011.642564
  • Eadie, D. C. and Steinbacher, R. (1985), Strategic agenda management: a marriage of organizational development and strategic planning. Public Administration Review, 45, 3, p. 424. doi: 10.2307/3109971
  • Elbanna, S., Andrews, R. and Pollanen, R. (2016), Strategic planning and implementation success in public service organizations: evidence from Canada. Public Management Review, 18, 7, p. 1017. doi: 10.1080/14719037.2015.1051576
  • Farneti, F. and Siboni, B. (2011), An analysis of the Italian governmental guidelines and of the local governments’ practices for social reports. Sustainability Accounting, Management and Policy Journal, 2, 1, p. 101. doi: 10.1108/20408021111162146
  • Fox, T., Ward, H. and Howard, B. (2002), Public Sector Roles in Strengthening Corporate Social Responsibility: A Baseline Study (World Bank).
  • Fritsch, O. et al. (2013), Comparing the content of regulatory impact assessments in the UK and the EU. Public Money & Management, 33, 6, p. 445. doi: 10.1080/09540962.2013.836007
  • Gray, R., Adams, C. A. and Owen, D. (2014), Accountability, Social Responsibility and Sustainability: Accounting for Society and the Environment (Pearson).
  • Grubnic, S., Thomson, I. and Georgakopoulos, G. (2015), Managing and accounting for sustainable development across generations in public services. Public Money & Management, 35, 3, p. 245. doi: 10.1080/09540962.2015.1027502
  • Guthrie, J., Ball, A. and Farneti, F. (2010), Advancing sustainable management of public and not for profit organizations. Public Management Review, 12, 4, p. 449. doi: 10.1080/14719037.2010.496254
  • Guthrie, J. et al. (2004), Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital, 5, 2, p. 282. doi: 10.1108/14691930410533704
  • Guthrie, J. et al. (2014), Public Value Management, Measurement and Reporting (Emerald).
  • Hackstone D. and Milne, M. J. (1996), Some determinants of social and environmental disclosures in New Zealand companies. Auditing, Accounting & Accountability Journal, 9, 1, p. 237.
  • Haigh, M. and Guthrie, J. (2009), A political economy approach to regulated Australian information disclosures. Business Ethics, 18, 2, p. 192. doi: 10.1111/j.1467-8608.2009.01557.x
  • Hood, C. (1995), The ‘new public management’ in the 1980s: variations in a theme. Accounting Organizations and Society, 20, 2/3, p. 93. doi: 10.1016/0361-3682(93)E0001-W
  • Kirkpatrick, C. and Parker, D. (2004), Regulatory impact assessment—an overview. Public Money & Management, 24, 5, p. 267. doi: 10.1111/j.1467-9302.2004.00432.x
  • Krippendorff, K. (2004), Content Analysis. An Introduction to its Methodology (Sage).
  • Legislative Decree no. 267 (2000), Testo unico delle leggi sull’ordinamento degli enti locali. GU no. 227 del 28 September 2000.
  • Longo, F. and Rotolo, A. (2016), Promoting programme gap awareness as a method of effective public strategic management. Public Management Review, 18, 3, p. 349. doi: 10.1080/14719037.2014.984622
  • Mazzara, L. (2009), Il Piano Strategico nell’Ente Locale. Progettazione, Sviluppo e Strumenti di Monitoraggio (Ipsoa-Wolters Kluwer).
  • Mazzara, L., Sangiorgi, D. and Siboni, B. (2010), Strategic planning in Italian local governments. A sustainability focus? Public Management Review, 12, 4, p. 493. doi: 10.1080/14719037.2010.496264
  • Mittenthal, R. A. and Brooke, W. M. (1977), Getting management to the non-profit sector. Harvard Business Review 5, 5, p. 95.
  • Montanari, J. R. and Bracker, J. S. (1986), The strategic management process at the public planning unit level. Strategic Management Journal, 7, 3, p. 251. doi: 10.1002/smj.4250070306
  • Mussari, R., Grossi, G. and Monfardini, P. (2005), Performance dell’Azienda Pubblica Locale (Cedam).
  • Navarro Galera, A. et al. (2014), Transparency of sustainability information in local governments: English-speaking and Nordic cross-country analysis. Journal of Cleaner Production, 64, p. 495. doi: 10.1016/j.jclepro.2013.07.038
  • Poister, T. H. and Streib, G. (2005), Element of strategic planning and management in municipal government: status after two decades. Public Administration Review, 65, 1, p. 45. doi: 10.1111/j.1540-6210.2005.00429.x
  • Pollit, C. and Bouckaert, G. (2011), Public Management Reform: A Comparative Analysis— New Public Management, Governance, and the Neo-Weberian State (Oxford University Press).
  • Sangiorgi, D. (2009), Il piano strategico in Italia. In Mazzara L. (Ed), Il piano strategico nell’ente locale. Progettazione, sviluppo e strumenti di monitoraggio (Ipsoa-Wolters Kluwer).
  • Siboni, B. and Sangiorgi, D. (2013), Genesis and development of the European commitment on sustainability in local governments. International Journal of Advances in Management Science, 2, 2, p. 43.
  • Wilmshurst, T. and Frost, G. (2000), The adoption of environment related management accounting: an analysis of corporate environment sensitivity. Accounting Forum, 24, 4, p. 45.
  • Zucker, L. (1987), Institutional theories of organization. Annual Review of Sociology, 13, p. 443. doi: 10.1146/annurev.so.13.080187.002303

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.