341
Views
4
CrossRef citations to date
0
Altmetric

References

  • Allini, A., Manes Rossi, F. and Hussainey, K. (2016), The board’s role in risk disclosure: an exploratory study of Italian listed state-owned enterprises. Public Money & Management, 36, 2, pp. 113–120. doi: 10.1080/09540962.2016.1118935
  • Baber, W. R. and Sen, P. K. (1984), The role of generally accepted reporting methods in the public sector: an empirical test. Journal of Accounting and Public Policy, 3, 2, pp. 91–106. doi: 10.1016/0278-4254(84)90002-4
  • Bebbington, J., Kirk, E. A. and Larrinaga, C. (2012), The production of normativity: a comparison of reporting regimes in Spain and the UK. Accounting, Organizations and Society, 37, 2, pp. 78–94. doi: 10.1016/j.aos.2012.01.001
  • Benito, B., Brusca, I. and Montesinos, V. (2007), The harmonization of government financial information systems: the role of the IPSAS. International Review of Administrative Sciences, 73, 2, pp. 293–317. doi: 10.1177/0020852307078424
  • Bergmann, A., Grossi, G., Rauskala, I. and Fuchs, S. (2016), Consolidation in the public sector: methods and approaches in Organisation for Economic Co-operation and Development countries. International Review of Administrative Sciences, 82, 4, pp. 763–783. doi: 10.1177/0020852315576713
  • Brunnée, J. and Toope, S. J. (2000), International law and constructivism: elements of an interactional theory of international law. Columbia Journal of Transnational Law, 39, pp. 19–74.
  • Brusca, I, Montesinos, V. and Chow, D. (2013), Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain. Public Money & Management, 33, 6, pp. 437–444. doi: 10.1080/09540962.2013.836006
  • Capano, G. (2003), Administrative traditions and policy change: when policy paradigms matter. The case of Italian administrative reform during the 1990s. Public Administration, 81, 4, pp. 781–801. doi: 10.1111/j.0033-3298.2003.00371.x
  • Carpenter, V. L. and Feroz, E. H. (2001), Institutional theory and accounting rule choice: an analysis of four US state governments’ decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society, 26, 7, pp. 565–596. doi: 10.1016/S0361-3682(00)00038-6
  • Christensen, T. and Lægreid, P. (2007), The whole-of-government approach to public sector reform. Public Administration Review, 67, 6, pp. 1059–1065. doi: 10.1111/j.1540-6210.2007.00797.x
  • Christiaens, J. and Rommel, J. (2008), Accrual accounting reforms. Financial Accountability & Management, 24, 1, pp. 59–75. doi: 10.1111/j.1468-0408.2008.00443.x
  • Christiaens, J. et al. (2015), The effect of IPSAS on reforming governmental financial reporting: an international comparison. International Review of Administrative Sciences, 81, 1, pp. 158–177. doi: 10.1177/0020852314546580
  • Corte dei Conti, (2008), Stato dei controlli della Corte dei Conti sugli organismi partecipati dagli enti locali (http://www.corteconti.it).
  • Cuadrado-Ballesteros, B., García-Sánchez and Prado-Lorenzo, J. M. (2013), Determinants of functional decentralization and their relation to debt: empirical evidence based on the analysis of Spanish municipalities. International Review of Administrative Sciences, 79, 4, pp. 701–723. doi: 10.1177/0020852313501246
  • Ellwood, S. and Newberry, S. (2007), Public sector accrual accounting: institutionalizing neo-liberal principles? Accounting, Auditing & Accountability Journal, 20, 4, pp. 549–573. doi: 10.1108/09513570710762584
  • Falkman, P. and Tagesson, T. (2008), Accounting does not necessarily mean accrual accounting: factors that counteract compliance with accounting standards in Swedish municipal accounting. Scandinavian Journal of Management, 24, 3, pp. 271–283. doi: 10.1016/j.scaman.2008.02.004
  • Finnemore, M. and Sikkink, K. (1998), International norm dynamics and political change. International Organization, 52, pp. 887–917. doi: 10.1162/002081898550789
  • Franck, T. M. (1990), The Power of Legitimacy Among Nations (Oxford University Press).
  • Grossi, G. and Mussari, R. (2008), The effects of outsourcing on performance measurement and reporting: the experience of Italian local governments. Public Budgeting & Finance, 28, 1, pp. 22–38. doi: 10.1111/j.1540-5850.2008.00895.x
  • Grossi, G. and Reichard, C. (2008), Municipal corporatization in Germany and Italy. Public Management Review, 10, 5, pp. 597–617. doi: 10.1080/14719030802264275
  • Grossi, G. and Steccolini, I. (2015), Pursuing private accounting and accountability in the public sector: the municipal consolidation. International Journal of Public Administration, 38, 4, pp. 325–334 doi: 10.1080/01900692.2015.1001239
  • Hyndman, N. and Liguori, M. (2016), Public sector reforms: changing contours on an NPM landscape. Financial Accountability & Management, 32, 1, pp. 5–32. doi: 10.1111/faam.12078
  • IFEL (2012), Le partecipazioni dei comuni nelle public utilities locali. Il quadro delle regole, la dimensione del fenomeno e la percezione delle collettività (Fondazione ANCI).
  • IPSASB (2016), Handbook of International Public Sector Accounting Pronouncements (IFAC).
  • IPSASB (2017), IPSAS 40 Public Sector Combinations (IFAC).
  • Jones, R. and Pendlebury, M. (2004), A theory of the published accounts of local authorities. Financial Accountability & Management, 20, 3, pp. 305–325. doi: 10.1111/j.0267-4424.2004.00386.x
  • Lüder, K. and Jones R. (Eds) (2003), Reforming governmental accounting and budgeting in Europe (Fachverlag Moderne Wirtschaft).
  • Mora, A. and Rees, W. (1998), The early adoption of consolidated accounting in Spain. European Accounting Review, 7, 4, pp. 675–696. doi: 10.1080/096381898336259
  • Ongaro, E. and Valotti, G. (2008), Public management reform in Italy: explaining the implementation gap. International Journal of Public Sector Management, 21, 2, pp. 174–204. doi: 10.1108/09513550810855654
  • Pollitt, C. and Bouckaert, G. (2011), Public Management Reform (Oxford University Press).
  • Tagesson, T. (2009), Arguments for proportional consolidation: the case of Swedish local government. Public Money & Management, 29, 4, pp. 215–216.
  • Tagesson, T. and Grossi, G. (2012), The materiality of consolidated financial reporting—an alternative approach to IPSASB. International Journal of Public Sector Performance Management, 2, 1, pp. 81–95. doi: 10.1504/IJPSPM.2012.048745
  • Torres, L. and Pina, V. (2005), Changes in public service delivery in the EU countries. Public Money & Management, 22, 4, pp. 41–48. doi: 10.1111/1467-9302.00328
  • Yin, R. K. (2003), Case Study Research: Design and Methods (Sage).

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.