The reconciliation of budgeting with financial reporting: A comparative study of Italy and the UK

References

• Anessi Pessina, E., & Steccolini, I. (2007). Effects of budgetary and accruals accounting coexistence: Evidence from Italian local governments. Financial Accountability & Management, 23(2), 113–131.
   Google Scholar
• Biondi, Y. (2016). The HM ‘Treasure's Island’: The application of accruals-based accounting standards in the UK government. Accounting in Europe, 13(1), 81–102.
   Web of Science ®Google Scholar
• Brusca, I., Caperchione, E., Cohen, S., & Manes-Rossi, F. (Eds.). (2015). Public sector accounting and auditing in Europe. In The challenge of harmonization. Palgrave.
   Google Scholar
• Brusca, I., Manes-Rossi, F., & Aversano, N. (2017). Performance measurement in Italian and Spanish local governments: Comparative policy analysis. Journal of Comparative Policy Analysis: Research and Practice, 19(5), 470–486.
   Web of Science ®Google Scholar
• Bucellato, A. (2001). La Funzione del Programma Elettorale per il Governo delle Aziende Pubbliche. In Annali della Facoltà di Economia di Cagliari. Franco Angeli.
   Google Scholar
• Caruana, J. (2016). Shades of governmental financial reporting with a national accounting twist. Accounting Forum, 40, 153–165.
   Web of Science ®Google Scholar
• Caruana, J., Dabbicco, G., Jorge, S., & Jesus, M. A. (2019). The development of EPSAS: Contributions from the literature. Accounting in Europe, 16(2), 146–176.
   Web of Science ®Google Scholar
• Caruana, J., & Zammit, K. (2019). Losing control: The gap in multi-level government reporting. Journal of Public Budgeting, Accounting & Financial Management, 31(2), 264–284.
   Google Scholar
• Cascino, S., Clatworthy, M., García Osma, B., Gassen, J., Imam, S., & Jeanjean, T. (2014). Who uses financial reports and for what purpose? Evidence from capital providers. Accounting in Europe, 11(2), 185–209.
   Google Scholar
• Cohen, S., Kaimenakis, N., & Venieris, G. (2013). Reaping the benefits of two worlds: An explanatory study of the cash and the accrual accounting information roles in local governments. Journal of Applied Accounting Research, 14(2), 165–179.
   Google Scholar
• Corbetta, P. (2003). Social research: Theory, methods and techniques. SAGE.
   Google Scholar
• Dabbicco, G. (2013). The reconciliation of primary accounting data for government entities and the balances according to statistical measures: The case of the European excessive deficit procedure. OECD Journal on Budgeting, 13(1), 31–43.
   Google Scholar
• DiMaggio, P. J., & Powell, W. (1983). The Iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160.
   Web of Science ®Google Scholar
• EC (Eurostat). (2019). Visualisations, mobile apps & extraction tools, Country profile. Retrieved on https://ec.europa.eu/eurostat/help/first-visit/tools country profiles, and https://ec.europa.eu/eurostat/guip/themeAction.do on 3 June 2019.
   Google Scholar
• Ellwood, S. M., & Rixon, D. (2011). Social accounting and public management. Routledge.
   Google Scholar
• Fox, A., Hannah, G., Helliar, C., & Veneziani, M. (2013). The costs and benefits of IFRS implementation in the UK and Italy. Journal of Applied Accounting Research, 14(1), 86–101.
   Google Scholar
• Giovannelli, L., & Caffu, S. (2018). Contabilità aziendale versus contabilità statistica. Criticità e punti di attenzione per migliorare l’affidabilità della rendicontazione europea. In F. Manes-Rossi, & E. Caperchione (Eds.), L’armonizzazione contabile nelle pubbliche amministrazioni in una prospettiva internazionale. Franco Angeli.
   Google Scholar
• Heald, D., & Georgiou, G. (2009). Whole of government accounts developments in the UK: Conceptual, technical and timetable issues. Public Money & Management, 29(4), 219–227.
   Web of Science ®Google Scholar
• Heiling, J., & Chan, J. (2012). From servant to master? Jahrbuch der Schweizerischen Verwaltungswissenschaften, 3, 23–38.
   Google Scholar
• Hirst, P. (2000). Democracy and governance. In J. Pierre (Ed.), Debating governance: Authority, steering and democracy (pp. 13–35). Oxford University Press.
   Google Scholar
• HM Treasury. (2009). Clear line of sight – the alignment project, TSO. hm-treasury.gov.uk.
   Google Scholar
• HM Treasury. (2013). Guidance, how to understand public sector spending. annually-managed-expenditure-AME Published 29 May 2013 retrieved at https://www.gov.uk/government/publications/how-to-understand-public-sector-spending/how-to-understand-public-sector-spending#annually-managed-expenditure-ame.
   Google Scholar
• HM Treasury. (2017). Corporate report, main supply estimates 2017 to 2018. Published 19 April 2017 retrieved at https://www.gov.uk/government/publications/main-supply-estimates-2017-to-2018.
   Google Scholar
• HM Treasury. (2018). Guidance, ministry of defence annual report and accounts 2017 to 2018, MOD annual report and accounts for the year ending 31 March 2018. Published 20 July 2018 retrieved at https://www.gov.uk/government/publications/ministry-of-defence-annual-report-and-accounts-2017-to-2018.
   Google Scholar
• Hood, C. (1995). The ‘New Public Management’ in the 1980s: Variations on a theme. Accounting, Organizations and Society, 20(2/3), 93–109.
   Web of Science ®Google Scholar
• Hyndman, N., Liguori, M., Meyer, R. E., Polzer, T., Rota, S., & Seiwald, J. (2014). The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences. Critical Perspectives on Accounting, 25(4-5), 388–408.
   Web of Science ®Google Scholar
• Jones, R. (2003). The diffusion of accrual accounting and budgeting in European governments – A cross-countries analysis. In K. Lüder, & R. Jones (Eds.), Reforming governmental accounting and budgeting in Europe. Fachverlag Moderne Wirtschaft.
   Google Scholar
• Jones, R. (2012). Budgetary accounting in national governments: Anglo versus american accounting. Financial Accountability & Management, 28(3), 286–305.
   Google Scholar
• Jones, R. (2014). Management of government within two different exogeneous financial metrics: An unfamiliar context for research and teaching. In A. Bourmistrov, & O. Olson (Eds.), Accounting, management control and institutional development. Cappalen Damm Akademisk.
   Google Scholar
• Jones, R., & Caruana, J. (2015). Public sector accounting and auditing in the United Kingdom. In Public sector accounting and auditing in Europe. Palgrave.
   Google Scholar
• Jones, R., Lande, E., Lüder, K., & Portal, M. (2013). A comparison of budgeting and accounting reforms in the national governments of France, Germany, the UK and the US. Financial Accountability & Management, 29(4), 419–441.
   Google Scholar
• Jones, R., & Lüder, K. (2011). The federal government of Germany's circumspection concerning accrual budgeting and accounting. Public Money & Management, 31(4), 265–270.
   Web of Science ®Google Scholar
• Lapsley, I. (1999). Accounting and the new public management: Instruments of substantive efficiency or a rationalizing modernity? Financial Accountability and Management, 15(3-4), 201–202.
   Google Scholar
• Latour, B. (1996). On actor-network theory. Soziale Welt, 47(4), 369–381.
   Web of Science ®Google Scholar
• Liguori, M., Sicilia, M. F., & Steccolini, I. (2012). Some Like it Non-Financial … Politicians’ and managers’ views on the importance of performance information. Public Management Review, 14(7), 903–922.
   Web of Science ®Google Scholar
• Lounsbury, M. (2008). Institutional rationality and practice variation: New directions in the institutional analysis of practice. Accounting, Organizations and Society, 33, 349–361.
   Web of Science ®Google Scholar
• Lüder, K. (1992). Contingency model of government accounting innovations in the political administrative environment. Research in Governmental and Nonprofit Accounting, 7, 99–127.
   Google Scholar
• Mack, J., & Ryan, C. (2006). Reflections on the theoretical underpinnings of the general-purpose financial reports of Australian government departments. Accounting Auditing and Accountability Journal, 19(4), 592–612.
   Google Scholar
• Manes-Rossi, F. (2015). Public sector accounting and auditing in Italy. In I. Brusca, E. Caperchione, S. Cohen, & F. Manes-Rossi Rossi (Eds.), Public sector accounting and auditing in Europe. The challenge of harmonization. IIAS Series, Governance and Public Management (Palgrave).
   Google Scholar
• Mattei, G. (2018). I proventi pubblici nel sistema contabile economico-patrimoniale. Il caso degli enti territoriali italiani. Azienda Pubblica, 31(1), 81–100.
   Google Scholar
• Mayston, D. (1992). Capital accounting, user needs and the foundations of a conceptual framework for public sector financial reporting. Financial Accountability & Management, 8(4), 227–248.
   Google Scholar
• Mussari, R., Tranfaglia, A. E., Reichard, C., Bjørnå, H., Nakrošis, V., & Bankauskaitė-Grigaliūnienė, S. (2016). Design, trajectories of reform, and implementation of performance budgeting in local governments: A comparative study of Germany, Italy, Lithuania, and Norway. In Local public sector reforms in times of crisis (pp. 101–119). Palgrave.
   Google Scholar
• OECD/IFAC. (2017). Accrual practices and reform experiences in OECD Countries. OECD Publishing.
   Google Scholar
• Ouda, H. A. (2004). Basic requirements model for successful implementation of accrual accounting in the public sector. Public Fund Digest, 4(1), 78–99.
   Google Scholar
• Oulasvirta, L. (2014). Governmental financial accounting and European harmonization: Case study of Finland. Accounting, Economics and Law, 4(3), 237–263.
   Google Scholar
• Pina, V., & Torres, L. (2003). Reshaping public sector accounting: An international comparative view. Canadian Journal of Administrative Sciences/Revue Canadienne des Sciences de l'Administration, 20(4), 334–350.
   Web of Science ®Google Scholar
• Portal, M., Jones, R., Lande, E., & Lüder, K. (2012). French revolution and German circumspection: Reforming budgeting and accounting in national governments. Public Money and Management, 32(5), 357–61.
   Web of Science ®Google Scholar
• PwC. (2014). Collection of information related to the potential impact, including costs, of implementing accrual accounting in the public sector and technical analysis of the suitability of individual IPSAS Standards (www.pwc.be). Ec.europe.eu.
   Google Scholar
• Reichard, C., & van Helden, G. J. (2016). Why cash-based budgeting still prevails in an era of accrual-based reporting in the public sector. Accounting, Finance & Governance Review, 23(1-2), 43–65.
   Google Scholar
• Scapens, R. W. (2004). Doing case study research. In The real life guide to accounting research: A behind-the-scenes view of using qualitative research methods. Elsevier Science.
   Google Scholar
• Tanjeh, M. S. (2016). Factors influencing the acceptance of international public sector accounting standards in Cameroon. Accounting and Finance Research, 5(2), 71–83.
   Google Scholar
• Van der Hoek, M. P. (2005). From cash to accrual budgeting and accounting in the public sector: The Dutch experience. Public Budgeting & Finance, 25(1), 32–45.
   Google Scholar
• Woods, M. (2009). A contingency theory perspective on risk management control system within Birmingham city council. Management Accounting Research, 20(1), 69–81.
   Web of Science ®Google Scholar