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Open Access
Article
Publication date: 28 March 2022

Giorgia Mattei, Valentina Santolamazza and Fabio Giulio Grandis

In the New Public Governance (NPG) paradigm, citizens play a vital role in the decision-making of public organisations and are fundamental to aligning their expectations with…

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Abstract

Purpose

In the New Public Governance (NPG) paradigm, citizens play a vital role in the decision-making of public organisations and are fundamental to aligning their expectations with service delivery. Citizen engagement could be realised in the budgeting process by adopting participatory budgeting (PB) even if previous literature on PB does not focus on this tool design issue. Therefore, this study aims to understand which PB institutional design arrangements help enhance citizen participation.

Design/methodology/approach

A deductive content analysis and a fuzzy-set qualitative comparative analysis were carried out on the PB regulations of 100 Italian municipalities.

Findings

The results suggest that the PB design can be elaborated in different ways that do not always guarantee the involvement of citizens. Virtuous municipalities engage citizens from the start of the process and in the most relevant discussion and deliberation phases. A simple legislative provision does not guarantee a real introduction of participatory governance.

Originality/value

This study theorises citizen participation in PB and examines it through empirical evidence to define relationships between PB design arrangements and citizen engagement.

Details

International Journal of Public Sector Management, vol. 35 no. 3
Type: Research Article
ISSN: 0951-3558

Keywords

Open Access
Article
Publication date: 2 April 2021

Lucia Biondi, Fabio Giulio Grandis and Giorgia Mattei

Within the stream of research on public sector accounting standards, heritage asset accounting represents a difficult and challenging issue. This paper intends to join the debate…

4203

Abstract

Purpose

Within the stream of research on public sector accounting standards, heritage asset accounting represents a difficult and challenging issue. This paper intends to join the debate on heritage reporting by carrying out a critical review of the Consultation Paper (CP) “Financial Reporting for Heritage in the Public Sector” issued by the International Public Sector Accounting Standards Board (IPSASB) in order to highlight its strengths and weaknesses and to make recommendations.

Design/methodology/approach

To this end, the current study adopts document analysis as a qualitative research method by referring to Italy as a typical and critical case study. Moreover, the authors actively took part in the Italian working group on heritage assets reporting, so they are well-informed people about the Italian point of view as well as the broad discussion underpinning the Italian response.

Findings

Evidence demonstrates that, although the proposals included in the CP represent a new step towards an organic regulation of heritage asset reporting, if these preliminary views are confronted with the reality of an emblematic context, as in the Italian case, much room for improvement remains regarding the definition, recognition, measurement and disclosure of such assets.

Originality/value

The originality of the paper lies in its contribution to overcoming the current controversial aspects of heritage assets reporting and the issuing of an accounting standard. In doing so, the authors also attempt to answer the call made by Anessi-Pessina et al. (2019) to investigate in detail an individual country experience to better understand the state of the art in national and international accounting standards on heritage assets.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 33 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 17 May 2024

Valentina Santolamazza, Giorgia Mattei and Fabio Giulio Grandis

In recent years, the public sector has faced the challenge of digitalisation. This has significantly impacted the relationships between citizens and public organisations and…

Abstract

Purpose

In recent years, the public sector has faced the challenge of digitalisation. This has significantly impacted the relationships between citizens and public organisations and, thus, it widely affects participatory processes, such as participatory budgeting (PB); in fact, digital tools (DTs) have emerged as a solution, increasing citizen engagement whilst improving efficiency, reducing costs and saving time. This contribution analyses PB in Rome, which is also implemented with DTs, seeking to understand how DTs impact citizens’ role in creating public value.

Design/methodology/approach

The study is based on a qualitative approach, precisely by analysing a descriptive and exploratory single case study of PB’s first adoption in Rome in 2019. The information is obtained from multiple sources and examined through document analysis.

Findings

In the Roman context, DTs in PB primarily facilitated cost-effective information sharing, offering citizens basic participation. Unfortunately, the potential for more interactive DTs was overlooked, failing to enhance citizen engagement in critical phases like deliberation, evaluation or monitoring. Therefore, the tools did not fully support citizens becoming co-creators of public value instead of just users in governance.

Originality/value

The novelty of this study lies in exploring the difference between the use of DTs that assist citizens/users in improving service quality and those that support citizens in creating a public and shared value. It ventures further to assess various tiers of participation, meditating on the digital elements that stimulate active engagement and value creation instead of simply expanding the participant pool or process efficiency.

Details

International Journal of Public Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3558

Keywords

Book part
Publication date: 20 March 2023

Lucia Biondi, Fabio Giulio Grandis and Daniele Vari

This book chapter intends to analyse a particular measurement basis, namely the ‘value in use’, regarding its definition and application in the public sector context. To this end…

Abstract

This book chapter intends to analyse a particular measurement basis, namely the ‘value in use’, regarding its definition and application in the public sector context. To this end, the current study assesses the development of a measurement practice in a particular jurisdiction, that is, Italy, compared with requirements in current International Public Sector Accounting Standards (IPSASs), in order to explore its suitability and practicability for a specific category of public sector assets, namely heritage assets.

Details

Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence
Type: Book
ISBN: 978-1-80117-162-5

Keywords

Book part
Publication date: 20 March 2023

Josette Caruana, Marco Bisogno and Mariafrancesca Sicilia

This introductory chapter elaborates on the tricky issue of measurement in public sector financial reporting, which arises due to the particular features of the public sector when…

Abstract

This introductory chapter elaborates on the tricky issue of measurement in public sector financial reporting, which arises due to the particular features of the public sector when compared to the private sector. It provides a summary of the book chapters, highlighting the theoretical/practical frameworks used, methodologies and conclusions. Three themes are identified in the book, namely, (a) frameworks and methodologies; (b) measuring and reporting the elements in financial statements; and (c) heritage. This chapter identifies important avenues for further research.

Details

Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence
Type: Book
ISBN: 978-1-80117-162-5

Keywords

Content available
Book part
Publication date: 20 March 2023

Abstract

Details

Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence
Type: Book
ISBN: 978-1-80117-162-5

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