Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Elisa Bonollo"'
Autor:
ELISA BONOLLO
Publikováno v:
Journal of Public Budgeting, Accounting & Financial Management. 35:1-27
PurposeSince the 1980s, governments worldwide have been implementing the move from cash to accrual accounting. Scholars initially considered the appropriateness of this accounting reform to be self-evident, but later they have expressed critical view
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::acb54d3dbab8145e91ee5f90b72848c9
https://doi.org/10.1108/jpbafm-06-2022-0097
https://doi.org/10.1108/jpbafm-06-2022-0097
Autor:
Elisa Bonollo
Supreme audit institutions (SAIs) oversee the use of public resources and ensure accountability and, as such, they are very important for public sector reform. The author reviews the recent academi...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d13db479f0191e1f63d428bda3d2b033
http://hdl.handle.net/11567/895310
http://hdl.handle.net/11567/895310
Autor:
Elisa Bonollo
In most industrialized countries (including Italy), the increasing financial pressure on public organizations and the need for accountability have led to renewed attention on measuring public performance. In Italy, in 2009, the Legislative Decree 150
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7d2e6bfe8e12b38083cc20c3579c63b7
http://hdl.handle.net/11567/909734
http://hdl.handle.net/11567/909734
Autor:
Elisa Bonollo
Publikováno v:
FINANCIAL REPORTING. :41-75
In recent years, public administration reform and the increase in information requests from citizens has drawn attention to the issue of reporting information (other than ‘financial'). Local healthcare organizations, as well as public administratio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::da05273f989bce8cd8de14cdebdd9816
https://doi.org/10.3280/fr2015-001003
https://doi.org/10.3280/fr2015-001003
Autor:
Mara Zuccardi Merli, Elisa Bonollo
Publikováno v:
System Dynamics for Performance Management ISBN: 9783319570174
Italian public universities are now paying close attention to performance measurement under the new public management process. This chapter aims to verify whether and how Italian public universities report the performance of activities in support of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::60b132168f349f3bbe14f6da2299b21c
https://doi.org/10.1007/978-3-319-57018-1_16
https://doi.org/10.1007/978-3-319-57018-1_16
Publikováno v:
Lecture Notes in Information Systems and Organisation ISBN: 9783319495378
This chapter aims to investigate the role of accounting information system in supporting the adoption of accrual accounting in public universities and its main effects on the organization. The study is focused on Italian public universities, with a s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4c9662333d387a10165a8e7a4d87c404
http://hdl.handle.net/11567/865682
http://hdl.handle.net/11567/865682
Autor:
Elisa Bonollo
Publikováno v:
Lecture Notes in Information Systems and Organisation ISBN: 9783319495378
Last years have been characterized by an increasing need for transparency towards public organizations with a pressing request for publishing on line official documents and financial data. In this context scholars and operators opened a discussion on
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e88d936b5a1a8c05327573be41502c94
https://doi.org/10.1007/978-3-319-49538-5_21
https://doi.org/10.1007/978-3-319-49538-5_21
This book presents a collection of original research papers focused on the relationship between information technology and accounting and control models. The book discusses the importance of establishing a synergetic relationship between new informat
Publikováno v:
Lecture Notes in Information Systems and Organisation ISBN: 9783319264868
The paper analyzes how the accounting information system supports the transition from the traditional public accounting to the accrual accounting and the new budgeting and reporting system in public universities, with a specific reference to the book
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2d1e47f050bfb87d0c5ebc940fe7a25c
http://hdl.handle.net/11568/798934
http://hdl.handle.net/11568/798934
Publikováno v:
Lecture Notes in Information Systems and Organisation ISBN: 9783319264868
The research works published in this book are a selection of the papers submitted at the XI Annual Conference of the Italian Chapter of Association for Information Systems (ItAIS 2014), which was held in Genoa in November, untitled “Digital Innovat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2bf0c9d966c66369d0d4c85131935fe5
http://hdl.handle.net/11567/823057
http://hdl.handle.net/11567/823057