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Author: Emanuele Padovani
Publisher:
ISBN:
Category :
Languages : en
Pages : 25
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Book Description
Since the mid-1990s, under the wave of New Public Management reforms around the globe, Italian local governments (LGs) have received growing pressure from the legislature to implement performance measurement systems. With reference to municipalities, data show that there has been a growing diffusion of management control systems (MCSs) and therefore some sort of performance measurement. In 1998, less than one-tenth of about 8,100 Italian municipalities indicated that they had a MCS in place. This number increased during the following four years to about 36% for municipalities with a population less than 60,000 inhabitants, and 77% for larger municipalities (source: Italian Court of Audit, 2003). Other evidence depicts similar trends: an increase in benchmarking projects during the latter half of the 1990s and 2001 (Lucianelli and Tanese, 2002), and a growing attention on cost accounting which led to half of Italian municipalities with some sort of measurement of costs in 2003 (Orelli and Visani, 2004).The general framework of the Italian Local Governments Accounting Standards (Commission for Local Governments' Finance and Accounting - Ministry of the Interior, 2004) emphasize that the annual budget approved by each municipality's council should present the true and fair view of the next year. In other words, municipalities should plan the year after attempting to determine the best feasible picture of it in terms - above all - of revenues and expenses. Toward this end the legislature (Decree no. 267/00, articles no. 162, 196, and 197) suggests the use of performance measures, especially those connected to a MCS.Therefore an important question is whether the growth of performance measurement had a positive impact on Italian municipalities' ability to estimate revenues and expenditures more accurately in their annual budgets. To answer this question we use a quantitative approach based on an analysis of annual budgets and annual reports of Italian municipalities covering financial years 1999-2002.
Author: Emanuele Padovani
Publisher:
ISBN:
Category :
Languages : en
Pages : 25
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Book Description
Since the mid-1990s, under the wave of New Public Management reforms around the globe, Italian local governments (LGs) have received growing pressure from the legislature to implement performance measurement systems. With reference to municipalities, data show that there has been a growing diffusion of management control systems (MCSs) and therefore some sort of performance measurement. In 1998, less than one-tenth of about 8,100 Italian municipalities indicated that they had a MCS in place. This number increased during the following four years to about 36% for municipalities with a population less than 60,000 inhabitants, and 77% for larger municipalities (source: Italian Court of Audit, 2003). Other evidence depicts similar trends: an increase in benchmarking projects during the latter half of the 1990s and 2001 (Lucianelli and Tanese, 2002), and a growing attention on cost accounting which led to half of Italian municipalities with some sort of measurement of costs in 2003 (Orelli and Visani, 2004).The general framework of the Italian Local Governments Accounting Standards (Commission for Local Governments' Finance and Accounting - Ministry of the Interior, 2004) emphasize that the annual budget approved by each municipality's council should present the true and fair view of the next year. In other words, municipalities should plan the year after attempting to determine the best feasible picture of it in terms - above all - of revenues and expenses. Toward this end the legislature (Decree no. 267/00, articles no. 162, 196, and 197) suggests the use of performance measures, especially those connected to a MCS.Therefore an important question is whether the growth of performance measurement had a positive impact on Italian municipalities' ability to estimate revenues and expenditures more accurately in their annual budgets. To answer this question we use a quantitative approach based on an analysis of annual budgets and annual reports of Italian municipalities covering financial years 1999-2002.
Author: Emanuele Padovani
Publisher: Routledge
ISBN: 1000581659
Category : Political Science
Languages : en
Pages : 108
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Book Description
Local Governments’ Financial Vulnerability presents a conceptual framework developed to examine how vulnerable local finances were before and in the immediate aftermath of the COVID-19 pandemic crisis by mapping and systematising its dimensions and sources. The model is then applied to eight countries with different administrative models and traditions: Australia, Austria, Bosnia and Herzegovina, Germany, Italy, Portugal, Spain, and the United States. Comparative results reveal not only that COVID-19 impacts and policy tools had a lot of similarities across countries, but also that financial vulnerability has an inherently contingent nature in time and space and can lead to paradoxical outcomes. The book shows that the impact of the crisis on local governments’ finances has been postponed and that financial vulnerability is expected to increase dramatically for a few years following the pandemic, especially in larger and richer municipalities which are traditionally more autonomous and less financially vulnerable. The authors provide timely insights and analytical tools that can be useful for both academic and public policy purposes, to further appreciate local governments’ financial vulnerability, especially during crises. This book is a valuable resource for practitioners and academics, as well as students of public policy, public management, financial management, and public accounting. Local governments can use the framework to better appreciate and manage their financial vulnerability, while oversight authorities can use it to help local governments become less financially vulnerable or, at least, more aware of their financial vulnerability. Financial institutions, advisors, and rating agencies may use this publication to refine or revise their models of credit risk assessment.
Author: Giuseppe Di Liddo
Publisher:
ISBN:
Category :
Languages : en
Pages : 33
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Book Description
In the literature on fiscal federalism, vertical fiscal imbalances have been widely studied, while the theme of horizontal fiscal imbalances and inequality between local governments' fiscal capacities is still less explored. This paper contributes to fill the gap. A new method to compute fiscal capacities based on regression analysis is proposed, which can overcome some of the drawbacks of traditional methods such the representative tax system. This new approach is then employed to evaluate the fiscal capacities of Italian municipalities over the period 2002-2010. Finally two global measures of the horizontal fiscal imbalance are then used to evaluate the equity implication of a major policy change occurred in 2008 in Italian municipal finance.
Author: Naomi Enid Slack
Publisher: UN-HABITAT
ISBN: 9211321131
Category : Municipal finance
Languages : en
Pages : 90
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Book Description
Author: Theofanidis, Faidon
Publisher: IGI Global
ISBN:
Category : Business & Economics
Languages : en
Pages : 321
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Book Description
In the ever-evolving landscape of the modern business world, a critical challenge has emerged at the crossroads of digital transformation and sustainable development. Businesses grapple with the need to adapt to digitalization while ensuring their practices align with the imperatives of sustainability. The complexities of this intersection demand innovative solutions and profound insights. Enter Digital Transformation and Sustainable Development in Cities and Organizations a groundbreaking book that unravels the intricacies of this challenge and provides a comprehensive roadmap for organizations navigating the digital age with a commitment to sustainability. Traditional business models are rendered obsolete as the relentless march of digitalization transforms industries. Amidst this upheaval, the imperative to embrace sustainable practices often takes a backseat. Businesses face the daunting task of navigating this dual challenge staying technologically relevant while safeguarding the environment and societal well-being. The consequences of overlooking this intersection are profound, leading to missed opportunities for growth and contributing to the escalating threats posed by climate change. The need for a cohesive guide that addresses these intertwined challenges has never been more urgent.
Author: Ferreira, Augusta
Publisher: IGI Global
ISBN: 1522584838
Category : Business & Economics
Languages : en
Pages : 372
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Book Description
The social economy sector (SES) faces pressures for greater accountability to their funders, users, and citizens, and a growing need to report good practices in the social, economic, and financial impact that they have on the community. However, these entities often face difficulties related to the lack of an accounting framework that allows them to properly disseminate the results of their activities. Thus, practices that involve financial reporting and an assessment of their social, economic, and financial impact are needed to improve their accountability, sustainability, and operational performance. Modernization and Accountability in the Social Economy Sector is an essential reference source that discusses future avenues of development for the management of SES entities, accounting, control in SES management, and measures of performance in the SES. Featuring research on topics such as online communication, social accounting, and value reporting, this book is ideal for managers, financial consultants, academicians, researchers, and students interested in accounting, management, internal control, auditing, and technology use in the SES.
Author:
Publisher:
ISBN:
Category : Administrative agencies
Languages : en
Pages : 200
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Book Description
Author: Hiroaki Suzuki
Publisher: World Bank Publications
ISBN: 082138144X
Category : Political Science
Languages : en
Pages : 392
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Book Description
This book is a point of departure for cities that would like to reap the many benefits of ecological and economic sustainability. It provides an analytical and operational framework that offers strategic guidance to cities on sustainable and integrated urban development.
Author:
Publisher:
ISBN:
Category : Statistics
Languages : en
Pages : 986
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Book Description
Author: Katy Borner
Publisher: MIT Press
ISBN: 0262045958
Category : Science
Languages : en
Pages : 227
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Book Description
Forecasting the future with advanced data models and visualizations. To envision and create the futures we want, society needs an appropriate understanding of the likely impact of alternative actions. Data models and visualizations offer a way to understand and intelligently manage complex, interlinked systems in science and technology, education, and policymaking. Atlas of Forecasts, from the creator of Atlas of Science and Atlas of Knowledge, shows how we can use data to predict, communicate, and ultimately attain desirable futures. Using advanced data visualizations to introduce different types of computational models, Atlas of Forecasts demonstrates how models can inform effective decision-making in education, science, technology, and policymaking. The models and maps presented aim to help anyone understand key processes and outcomes of complex systems dynamics, including which human skills are needed in an artificial intelligence-empowered economy; what progress in science and technology is likely to be made; and how policymakers can future-proof regions or nations. This Atlas offers a driver's seat-perspective for a test-drive of the future.
