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L'evoluzione dei sistemi contabili pubblici
Le innovazioni nei sistemi e nelle tecniche contabili rappresentano un aspetto fondamentale delle riforme che, a partire dagli anni Ottanta, hanno interessato le aziende pubbliche. Tra tali innovazioni, particolare rilievo ha assunto l'introduzione della contabilità economico-patrimoniale. Il libro discute l'opportunità di tale introduzione, a integrazione o in sostituzione della tradizionale contabilità finanziaria. Ciò porta a identificare e approfondire tre ulteriori criticità. La prima riguarda la funzione dell'informativa di bilancio: si può estendere alle aziende pubbliche il concetto di "utilità a fini decisionali"? Chi ha teoricamente interesse, o comunque diritto, alle inform...
Policy, Performance and Management in Governance and Intergovernmental Relations
The trend towards multi-level and intergovernmental governance arrangements has created a need for a new analytic language and for new frameworks of analysis. It has changed the nature of decision-making. This timely book combines perspective from public policy, public management and public finance and provides new insights into who governs the multi-level and intergovernmental polity and how it is governed, making it an essential addition to the literature. Steven Van de Walle, Erasmus University Rotterdam, the Netherlands This innovative book presents a transatlantic comparison of governance and Intergovernmental Relations (IGR) policy, performance and management. By examining both analyti...
Measurement in Public Sector Financial Reporting
Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues.
Health System Decentralization and Recentralization
This book explores the dynamics of health system decentralization and recentralization, investigating why and how the territorial organization of health systems changes or remains stable over time. Drawing from historical and discursive institutionalism, the explanatory framework revolves around the role of ideas, discourse and institutions. Through the analysis of the Italian and Danish health systems, the book corroborates the value of combining ideational and institutional accounts in explaining institutional continuity and change, offering new empirical and theoretical insights into the study of public policy making. The book will be of use to students and scholars interested in health politics and policy, federalism and decentralization, and theories of institutional change.
The Aging Population and the Competitiveness of Cities
While much of the current literature on the economic consequences of an aging population focuses on the negative aspects, this enlightening book argues that seniors can bring significant benefits such as vitality and competitiveness to an urban economy. The authors illustrate the ways an aging population can have a positive impact on urban centers, including the move by large numbers of seniors from the suburbs to the city, where their disproportionate consumption of education and the arts helps rejuvenate city centers. Given this, the authors conclude that a large and active senior population has the potential to assist a city in the achievement of its strategic economic objectives. The book includes analyses of the effects of population aging on best practices in 40 cities in the US and EU, with surprising results, as well as interviews with city officials and leaders. Academics, researchers and public officials in the areas of urban development, public policy and aging will find much in this original approach to interest and provoke debate.
Care Homes in a Turbulent Era
This scholarly Research Handbook captures key observations and analyses within the field of public financial management. It offers much-needed insights into possible future research ventures while presenting contemporary summaries of past studies in this ever-evolving field.
International Bibliography of Economics
IBSS is the essential tool for librarians, university departments, research institutions and any public or private institution whose work requires access to up-to-date and comprehensive knowledge of the social sciences.
Comparative Issues in Local Government Accounting
In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.
Outcome-Based Performance Management in the Public Sector
This book highlights the use of an outcome-oriented view of performance to frame and assess the desirability of the effects produced by adopted policies, so to allow governments not only to consider effects in the short, but also the long run. Furthermore, it does not only focus on policy from the perspective of a single unit or institution, but also under an inter-institutional viewpoint. This book features theoretical and empirical research on how public organizations have evolved their performance management systems toward outcome measures that may allow one to better deal with wicked problems. Today, ‘wicked problems’ characterize most of governmental planning involving social issues...
