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The paper aims to offer a viewpoint on how governmental budgeting needs to be reconsidered after the COVID-19 outbreak.

Building on extant research, and drawing on the Italian context, the paper provides reflections on four interrelated aspects: (1) how budgeting and reporting processes and formats are being modified; (2) how budgeting may enhance governments' financial resilience; (3) how citizens are involved in the budgeting cycles and (4) how emergency responses may produce opportunities for corruption.

To tackle COVID-19 related challenges, budgeting, rebudgeting, reporting processes and formats need to be reconsidered and supported by the development of new competencies. Governments will need to put stronger emphasis on the anticipatory and coping roles of budgeting to reduce public organizations' exposure to shocks and support governmental resilience. The involvement of citizens has proven critical to face the pandemic and will become increasingly relevant due to the financial impacts of COVID-19 on future public service provision. Greater attention to the risks of increased corruption is also needed.

Drawing lessons from one of the countries most hit by COVID-19, the paper offers a viewpoint on a timely topic of international relevance by looking in an integrated way at interrelated topics such as budgeting, rebudgeting, reporting, financial resilience, coproduction and corruption.

Studies on how accounting is involved in financial crises and austerity are limited. The context of austerity provides an interesting opportunity to explore the role of accounting in shaping governmental financial resilience, i.e. the capacity of governments to cope with shocks affecting their financial conditions.

Based on a multiple case analysis of eight Italian municipalities, this paper explores how accounting contributes to the government capacities which are used to anticipate and respond to shocks affecting public finances.

Municipalities cope with financial shocks differently; accounting can support self–regulation and can affect internally-led or externally-led adaptation. Different combinations of anticipatory and coping capacities lead to different responses to shocks.

The findings can be useful for public managers, policymakers and oversight bodies for strengthening governmental financial resilience in the face of crises and austerity.

The results provide evidence of the conditions, contexts, processes under which accounting becomes a medium which can support both anticipation of and coping with financial shocks, supporting cuts in some cases and resistance in the short run or driving long-term changes intended to maintain public services as much intact as possible. This highlights the existence of different patterns of governmental financial resilience and thus indicates ways of best preserving the service of the public interest.

The 2008 economic and financial crisis has particularly hit Italy, forcing governments to cope with unprecedented shocks affecting their financial conditions. Drawing on the resilience concept, the chapter aims to investigate what capacities are deployed and developed by Italian local governments to respond to such shocks. Based on a multiple case study, it explores the role of organisational features and capacities, as well as the characteristics of the external environment, in affecting responses and the related results. From the analysis it emerges that different capacities have been deployed by Italian municipalities to anticipate and cope with financial shocks in recent years, leading to four main patterns of financial resilience: proactive and internally driven, fatalist, constrained and contented resilience. The contribution highlights that simply relying on (past) wealthy conditions, or accumulating resources, is not sufficient for coping with shocks. By contrast, it emphasises the importance of investing on anticipating the consequences of negative events.

The purpose of this contribution is to investigate whether popular reports can strengthen public governance by fostering greater transparency and public participation.

The analysis is based on the case of the “Bilancio in Arancio” of the Municipality of Milan. Data are collected through a triangulation of sources, including the authors’ direct observation, conversational interviews, the press, and a questionnaire distributed to the citizens participating in the experience.

The analysis discusses how popular reports can improve Public Governance, and identify related critical issues. More specifically, four key aspects of Popular reporting appear to play a central role in strengthening governance, that is, their capacity to ensure greater transparency, neutrality, enhanced participation and impacts on decision making. We suggest that every aspect represents an important “step” to be taken in an ideal “ladder of participation.”

Governments that want to enhance public governance may have an interest in developing popular reports, paying attention at ensuring transparency, neutrality, stakeholders’ participation, and their contribution to decision-making processes.

Popular reports can provide to citizens the education on public budgeting issues required to consciously participate in public decision-making processes and give them greater voice and power to express their instances. Popular reports can also promote a two-way communication and dialogue between citizens and governments.

Drawing on the experience of the Municipality of Milan, more general lessons are learnt on the role of popular reports in strengthening public governance, and on the related strengths and weaknesses.

Budgeting is central in public organizations. From a research viewpoint, it is an extremely multifaceted and potentially rich field to investigate and develop. The changing institutional and socio-economic landscape, moreover, requires a profound reassessment of its roles and features in accounting studies. The purpose of this paper is to review the existing European literature on public budgeting, looking at how public administration, public management, and accounting contribute to current budgeting theories and practices and to advance a proposal on how they can individually and jointly contribute in the future.

The authors collect and analyze all the papers on public budgeting in the European context that were published in all the issues of 15 major accounting and public-management journals since 1980.

Budgeting has so far played a rather marginal role in European public management and accounting research. Among the existing papers, most focus on the Anglo-Saxon context, look at the intra-organizational aspects of budgeting, emphasize its managerial and allocative functions, either adopt an interpretive theoretical framework or make no explicit reference to theory, and rely on qualitative analyses. Public budgeting lies at the intersections between different disciplines and professions, but this multifacetedness has been largely neglected by the existing literature. These intersections thus offer significant opportunities for future research. Building on the distinction between the intra- and inter-organizational foci of budgeting, between its different functions (i.e. allocative, managerial, external accountability), and between the accounting and the public administration and management perspectives, the authors propose possible future research topics.

Budgeting plays a central role in public organizations and is used to allocate a large share of national incomes. This paper explores the existing literature and puts forward some potentially fruitful avenues for future research.

This chapter identifies the serious issue of the mental health and wellbeing of English paramedics working in the emergency ambulance service. It identifies the case of the extant top-down performance measurement regime and the absence of indicators of wellbeing in ambulance performance reporting. The impact of such measures on frontline staff and the implications for their motivation and commitment are also documented. More decentralised, open and discursive approaches to performance management in the public sector are advocated as key methods for re-imagining ambulance and wider public services in a global context.

Drawing on relevant literature, the chapter provides the context of the English ambulance service and the challenges it faces with reference to the New Public Management (NPM) and New Public Governance (NPG). Key issues concerning performance metrics and staff wellbeing and welfare are then identified and discussed. The notions of communicative rationality, deliberative democracy and agonistic pluralism are introduced as a framework for analysing the state of both wellbeing and resilience and the performance regime within the English ambulance service. The chapter relates these themes to the re-imagining of public services internationally, proposing a more participative and discursive approach.

It is desirable for the evaluation of public services to include the wellbeing of the healthcare provider, as well as the public service recipient. Additionally, there is a case for greater participative and dialogic engagement to address the intertwined relationship of ambulance staff wellbeing and the performance management regime of the service. The process should be revised, therefore, to take into account the wellbeing of ambulance staff as an integral and intrinsic part of the delivery of the service, and it is recommended that deliberative methods of participation are deployed in reimagining ambulance services and public services more generally.

The challenges facing ambulance services and, more generally, health services globally continue to proliferate and intensify. They are exacerbated by foreseeable contextual challenges such as the demographic profile of patients and service users and budgetary cuts. Traditional and more recent NPM approaches are proving inadequate for this challenge and appear unsustainable in practice. The lack of acknowledgement of welfare indicators in the performance metrics make them unfit for purpose. Our suggested discursive approach would help to re-imagine the service by improving its sustainability and resilience in parallel with the improved wellbeing and personal resilience of the people who provide the service.

The purpose of this paper is to investigate the main factors that may affect Italian consumers’ willingness to eat insects. Italy is a fairly special case among Western countries: in many Italian regions, there is old traditional food with insects.

Data come from a sample of 456 consumers living in four Italian regions. The empirical investigation involves several steps: modification of class distributions to obtain a balanced sample; model estimation using the least absolute shrinkage and selection operator; model evaluation using out-of-sample classification performance measures; and estimation of the “effect” of each explanatory variable via average predictive comparisons. The uncertainty associated with the whole procedure is evaluated using the bootstrap.

The interviewed consumers are generally unwilling to eat insect-based food. However, factors such as previous experience, taste expectations and attitude towards both new food experiences and sustainable food play an important role in shaping individual inclination towards eating insects.

The sample analysed in this study is not representative of the whole national population, as it happens in most papers dealing with entomophagy.

The paper revisits the issue using a relatively large sample and sophisticated statistical methods. The likely average effect of each explanatory variable is estimated and discussed in detail. The results provide interesting insights on how to approach a hypothetical Italian consumer in view of the possible development of a new market for edible insects.