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  • 1.
    Adhikari, Pawan
    et al.
    England.
    Kuruppu, Chamara
    Norge.
    Ouda, Hassan
    Egypten.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Norge & Polen.
    Ambalangodage, Dayananda
    Sri Lanka.
    Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka2019In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226Article in journal (Refereed)
    Abstract [en]

    This study investigates the implementation of public sector accounting reforms in Egypt, Nepal and Sri Lanka. Data for the article are derived through document analysis and semi-structured interviews with public administrators, government accountants and members of professional accountancy bodies. The article brings out the factors that have either individually or collectively stifled the diffusion trajectory of public sector accounting reforms in Egypt, Nepal and Sri Lanka at the implementation phase, including the bundling process, pro-innovation biases, informal and interpersonal networks, a boundary-spanning process, organisational communication, power disparity, and dominance. As a result, public sector accounting reforms have resulted in resistance, internal conflicts and unintended consequences, including the fabrication of results, in all three countries without any evidence of yielding better results for public sector governance and accountability. Points for practitioners Public sector accounting practitioners should realise the importance of considering the specific contexts of emerging economies, including the power structures, communication channels, informal networks and communication flows, prior to the diffusion of reforms. When such contextual elements are de-emphasised, reforms would tend to encounter delay and resistance, ongoing reforms in Egypt, Nepal and Sri Lanka serving as examples. Also, instead of delegating power to professional accountants and expert groups, they can be employed as boundary spanners to facilitate communication with government accountants about the technical complexities of public sector accounting reforms. This may help establish an efficient communication network and strengthen interpersonal and informal networks, enabling reforms to pass through the diffusion trajectory without being stifled at the implementation phase.

  • 2. Aleksandrov, E
    et al.
    Argento, Daniela
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Bourmistrov, A
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Emerging streams of institutional theory in accounting research: current status and future directions2018Conference paper (Other academic)
    Abstract [en]

    This paper aims to reflect upon the emerging streams of institutional theory, their application and influence on the accounting research of the last decade. Specifically, the paper’s ambition is to review and understand the role of institutional logics (IL), institutional entrepreneurship (IE) and institutional work (IW) in accounting research. These streams of institutional theory become increasingly valuable in accounting research for their explanatory capacities. At the same time, but their application, especially in a combined form, can also raise criticalities within theoretical pluralism agenda. We compile a structured literature review of articles published in scientific journals in the accounting field (levels 4 and 3 in ABS list). We examine the way how current accounting literature utilizes the selected institutional streams of accounting theory, how the theories or their combination (if any) are justified and used in a flow of argument for the understanding of accounting practice.

  • 3. Aleksandrov, E
    et al.
    Argento, Daniela
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Bourmistrov, G
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Emerging streams of intitutional theory in accounting research: current status and future directions2018Conference paper (Other academic)
    Abstract [en]

    More than 30 years have passed since first calls to see accounting as social and institutional practice (Burchell et al., 1980; Hopwood, 1987; Hopwood & Miller, 1994). During these years, a significant number of theories have been striving to extend and challenge the hegemony of particular ways of seeing accounting (Jacobs, 2012) with acknowledging the need for inter-disciplinary approach and theoretical pluralism in contemporary studies. Within this theoretical pluralism, the institutional theory was recognized as one of the dominating theories in accounting research during last decades (Jacobs, 2012; Lounsbury, 2008; Modell, 2015).

    However, despite acknowledging the paradigmatic developments of institutional theory into several streams in organisational science (DiMaggio, 1988; Lawrence et al., 2009, 2011; Oliver, 1991; Thornton et al., 2012), few attempts were done to make a separate review of these  streams and their value for accounting literature (Modell, 2009). Here, influential work of Lounsbury (2008) rather reflected organizational science literature with seeing accounting as a context which can give crucial insights into institutional and practice theories rather than vice versa. Jacobs (2012) in his study of theoretical pluralism in accounting research during 1992-2008 acknowledged the institutional theory domination but made few reflections on its progressions and implications for seeing accounting as social and institutional practice. And finally, more recent studies of Modell and his colleagues (Modell, 2015; Modell et al., 2017) made overviews of two streams of institutional theory (e.g. logic and work) and institutional theory combination possibility with other theories. While giving the valuable insights into understanding of issues related to theories combinations in accounting, these studies hardly review the accounting literature related to institutional theory streams which were criticised for apolitical nature but at the same time acknowledged as self-sufficient.

    Therefore, it seems that current studies rather ignore or criticize specific institutional theory streams, jumping into possible theory combinations agenda without revealing the value of these streams for accounting research. Such tendency may potentially lead to marginalization of accounting knowledge (Jacobs, 2016; Jacobs & Cuganesan, 2014) with the use of these streams under the quest for contribution to the interdisciplinary literature.

    In this regard, this paper aims to reflect upon the emerging streams of institutional theory, their application and influence on the accounting research of the last decade. Specifically, the paper’s ambition is to review and understand the role of institutional logics (IL), institutional entrepreneurship (IE) and institutional work (IW) in accounting research. These streams of institutional theory become increasingly valuable in accounting research for their explanatory capacities. But at the same time, but their application, especially in a combined form,  can also raise criticalities within theoretical pluralism agenda. Therefore, we construct our research questions as:

    • How have the emerging stream of institutional theory (IL, IE and IW) been used by accounting scholars?
    • How have these streams influenced accounting research?
    • What could be done in the future accounting research using emerging streams  of institutional theory?

    In order to answer these research questions, we compile a structured literature review (Massaro et al., 2016) of articles published in scientific journals in the accounting field (levels 4 and 3 in ABS list). As a frame for analysis of the paper, we use conceptual clarification and analytical framework proposed by Lukka and Vinnari (2014) who made a distinction between domain theory and method theory in order to capture the relations between common knowledge about accounting as a social practice and the theories used to extend this knowledge. Applying to our paper, domain theory refers particularly to a set of knowledge about accounting as social and institutional practice. Method theory (i.e. IL, IE, IW) is a meta-level conceptual system, which can offer alternative perspectives and add new understanding/insights into domain theory. Following this analytical distinction, we examine the way how current accounting literature utilizes the selected institutional streams in domain-method dimension, how the theory or their combination (if any) are justified and used in a flow of argument for understanding of accounting practice.

     

  • 4.
    Aleksandrov, Evgenii
    et al.
    Norge.
    Bourmistrov, Anatoli
    Norge.
    Grossi, Giuseppe
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Nord University.
    Participatory budgeting as a form of dialogic accounting in Russia: actors' institutional work and reflexivity trap2018In: ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, ISSN 0951-3574, Vol. 31, no 4, p. 1098-1123Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice. Design/methodology/approach This is a qualitative case study of PB development for the period 2013-2016 in one Russian municipality. Based on triangulation of in-depth semi-structured interviews, documentary analysis, videotape data and netnographic observation, the authors employ ideas of dialogic accounting and institutional work. Findings The study shows that the PB experiment, which began with dialogic rhetoric, in reality, had very limited dialogic effects. However, the authors also observed that the PB dynamics over time made the practice neither inherently monologic nor dialogic. The authors explained such transformations by the way in which the individual reflexivity of actors altered when carrying out institutional work. Curiosity reflexivity was the most essential, triggering different patterns of institutional work to set up the PB experiment. However, further, the authors demonstrated that, over the course of the experiment's development, the institutional work was trapped by various actors' individual reflexivity forms and in this way limited PB's dialogic potential. Originality/value The study shows the importance of understanding and managing individuals' reflexivity, as it shapes the institutional work performed by different actors and, therefore, influences the direction of both the design and materialization of dialogic accounting experiments such as PB. In a broader sense, this also influences the way in which democratic governance is developed, losing democratization potential.

  • 5.
    Alexius, Susanna
    et al.
    Stockholm University.
    Cisneros Örnberg, Jenny
    Stockholm University.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Logics and practices of board appointments in hybrid organizations: the case of Swedish state-owned enterprises2018In: Managing hybrid organizations: governance, professionalism and regulation / [ed] Susanna Alexius & Staffan Furusten, 2018Chapter in book (Other academic)
  • 6.
    Alexius, Susanna
    et al.
    Stockholms universitet.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Decoupling in the age of market-embedded morality: responsible gambling in a hybrid organization2017In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 22, no 2, p. 285-313Article in journal (Refereed)
    Abstract [en]

    This paper contributes to the understanding of hybrid organizations by refining the concept of decoupling as a strategic response to conflicting objectives and institutional expectations (Meyer and Rowan in Am J Soc 83:340–363, 1977). In today’s popular responsibility discourse one notes a hopeful “win–win” ideal that invites attempts, by companies in particular, to realize and balance conflicting values and to strive to fulfil both profit objectives and responsibility objectives. Although institutional theory has long acknowledged the strategic response of decoupling in organizational contexts, the potential of exploring and refining how this concept may be used to analyse strategic responses in the contemporary era of market-embedded morality has yet to be explored (Shamir in Econ Soc 37:1–19, 2008). There are good reasons to do so as the present-day discourse on the relation between the economy and morality offers a new set of options and challenges for legitimately responding to institutional demands. This paper draws on an explanatory, rich ethnographic and longitudinal case study of a Swedish fully state-owned company operating in the post 1990s gambling market. We suggest that contemporary hybrid organizations positioned at the crossroads of bureaucratic and market schemes of organizing, may find themselves in a particularly tight spot and seek legitimacy by decoupling—not only by adopting certain legitimizing structures, but also and increasingly with reference to market-embedded morality, a commoditizing of responsibility in their contested market setting. Based on the case findings, we suggest a distinction between organization-based decoupling and market-based decoupling and propose that market-based decoupling may be attractive to hybrid organizations owing to it being less sensitive to scrutiny and accountability claims. But at the same time, our findings indicate that market-based decoupling poses a risk to hybrid organizations, as it does not offer the same degree of legitimacy with key stakeholders/the general public as organization-based decoupling does.

  • 7.
    Almquist, Roland
    et al.
    Stockholm University.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    van Helden, G. Jan
    Groningen University.
    Reichard, Christoph
    Potsdam University.
    Public sector governance and accountability2013In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 24, no 7–8, p. 479-487Article in journal (Other academic)
  • 8.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Baskerville, G
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Institutional entrepreneurs and stakeholders’ involvement in shaping global public sector accounting standards in New Zealand2019Conference paper (Other academic)
    Abstract [en]

    This study investigates the roles of institutional entrepreneurs and stakeholders’ involvement, and their interactions, in enabling the development and adaptation of International Public Sector Accounting Standards (IPSAS) for public sector financial reporting.  This back 25 years, when it was anticipated that public sector reforms in Australia, the UK and New Zealand would result in a shift from a public service, whose purpose had been to promote public welfare, to an enterprise culture based on ‘efficiency and economics’ (Mascarenhas 1993). Similarly Boyett had earlier noted that ‘there may be a “new strain of leadership - the public sector entrepreneur – (is) emerging to display many of the characteristics of their business counterparts’. However incentives for entrepreneurial activity are not the traditional profit motive. “Entrepreneurship occurs in the public sector where there is an uncertain environment, a devolution of power, and at the same time re-allocation of resource ownership, to unit management level” (Boyett 1996). The value of this study is in applying the theory of institutional entrepreneurs in such environments, in New Zealand, examining the development of NPM concomitant with leadership and entrepreneurship. We discuss the evolution and roles of institutional entrepreneurs (in the Treasury, standard setting appointees, and the Officer of the Auditor General) in the public sector, and reactions and involvement of other stakeholders in the development and adaptation of IPSAS.

    A qualitative research design was implemented through conducting interviews with key actors whose responses are interpreted through the lens of Institutional Entrepreneurship Theory. The findings unveil the powerful role of the institutional entrepreneur that initiates divergent changes, which break with the institutionalized template for organizing public sector accounting within the Kiwi institutional context, and actively participate in the implementation of these changes. The change from ‘sector-neutral’ standards to sector-specific standards after 2010 was facilitated by the achievements to date of the institutional entrepreneurs, concomitant with New Zealand providing global leaders in public sector accounting.

    The institutional entrepreneur ‘on the ground’ had at times mobilized their power relationships and deep personal networks to gain support of, and generate active involvement, of other stakeholders operating in the field. Stakeholder involvement is needed to complement the change agenda of the institutional entrepreneur, to the end of effectively implementing accounting changes. This paper contributes to the literature on public sector accounting change by theorizing on the mutual need of institutional entrepreneurs and stakeholders’ involvement to shape global standards in local contexts.

     

  • 9.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Brorström, S
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Translating social sustainability into practice: an illusion of control2018Conference paper (Other academic)
    Abstract [en]

    This paper aims to understand why and how the concept of social sustainability evolves over time by generating a gap between the initially desired strategy and the daily practices/results at the city level. The paper addresses the research question: Why and how does a social sustainability gap emerge during the implementation of smart city strategies? The empirical focus is on the city of Gothenburg (Sweden) actively engaged since 2012 in implementing smart city strategies with emphasis on social sustainability.

  • 10.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Broström, S
    University of Gothenburg.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Norge.
    Putting social sustainability into practice: close the gap an get lost in translation2018Conference paper (Other academic)
    Abstract [en]

    The purpose of this paper is to understand why and how the concept of social sustainability evolves over time by generating a gap between the initially desired strategy and the daily practices at the city level. An extensive ethnographic study was conducted focusing on how social sustainability, as defined in the smart strategy of the city of Gothenburg, was first translated and then turned into practice. Through the lens of Actor Network Theory, findings reveal that the translation of a smart city strategy aimed at ensuring social sustainability depends on how the actors involved at various organisational levels interpret the concept of social sustainability and work to translate it into practice. Such translation takes different  directionsand may lead to a transformation of the concept itself which becomes foggier over time.

  • 11.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Broström, S
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Putting social sustainability into practice: close the gap and get lost in translation2018Conference paper (Other academic)
    Abstract [en]

    The purpose of this paper is to understand why and how the concept of social sustainability evolves over time by generating a gap between the initially desired strategy and the daily practices at the city level. An extensive ethnographic study was conducted focusing on how social sustainability, as defined in the smart strategy of the city of Gothenburg, was first translated and then turned into practice. Through the lens of Actor Network Theory, findings reveal that the translation of a smart city strategy aimed at ensuring social sustainability depends on how the actors involved at various organisational levels interpret the concept of social sustainability and work to translate it into practice. Such translation takes different directions and may lead to a transformation of the concept itself, which becomes foggier over time.

     

  • 12.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Dobjia, D
    Special issue on governing by numbers: audit culture and contemporary tales of universities’ accountability2018Conference paper (Other academic)
    Abstract [en]

    The QRAM Special Issue encourages submissions, based on case studies and other qualitative methodologies, in different contexts and from scholars across disciplines. Topics of interest include but are not limited to the following issues:

    • Which (and how) accounting and accountability challenges are influenced by the institutional changes in the high education field (e.g. the “leaking” of external funds, competition, rankings, ratings, public value and accountability)?

    • How do internal and external university stakeholders use their accounting and accountability models?

    • How do academics cope with the new “audit culture” and “calculative technologies” of hybrid universities?

    • What are the effects for academics of new forms of control and accountability?

    • How does the new “audit culture” challenge the role of professionals in universities?

    • What are the main aspects of external and internal auditing within the context of universities?

    • How can empirical studies on “audit culture” and “calculative technologies” in the academia contribute to accounting and accountability theories?

  • 13.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Jääskeläinen, A
    Servalli, S
    Soumala, P
    Governmentality and performance for the smart city2016Conference paper (Other academic)
  • 14.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Jääskeläinen, A
    Servalli, S
    Suomala, P
    Governmentality and performance for the smart city2016Conference paper (Other academic)
  • 15.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Jääskinen, S
    Servalli, S
    Soumala, P
    Governmentality and performance for the smart city2017Conference paper (Other academic)
    Abstract [en]

    By applying the Foucauldian “governmentality” framework (Foucault, 2009), and its bio-political implications (Foucault, 2008), and following an interpretivist approach, this paper aims at exploring how municipalities drive smart city programs in the pursuit of governmentality goals spanning from efficiency to societal impacts.

    We contend that cities striving for smart development engage in programs trying to direct or reorient practices towards desired aims, by adopting various tools (technologies of government) and involving a plurality of actors (governmental experts).

    By conducting a longitudinal case study with interventionist elements with reference to the City of Helsinki, we have addressed both the benefits and criticalities faced in Helsinki’s programs introducing new performance measurement systems as a technology of government. Our findings show that such technologies of government are useful, but also problematic tools, especially considering the fragmentation in inter- and intra-departmental operations characterizing smart cities and related forms of resistance.

  • 16.
    Argento, Daniela
    et al.
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Persson, Kamilla
    Kristianstad University, Faculty of Business. Kristianstad Univ, Dept Business, Kristianstad, Sweden..
    Vingren, Theres
    Kristianstad University, Faculty of Business. Kristianstad Univ, Dept Business, Kristianstad, Sweden..
    Sustainability disclosures of hybrid organizations: Swedish state-owned enterprises2019In: Meditari Accountancy Research, ISSN 2049-372X, Vol. 27, no 4, p. 505-533Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this paper is to explore the content of the sustainability reports of state-owned enterprises (SOEs) and the factors influencing the sustainability information they disclose. Design/methodology/approach Drawing upon the literature on sustainability disclosure, institutional logics and hybrid organizations, several hypotheses were deduced. By means of a quantitative content analysis, the sustainability disclosure index of 45 Swedish SOEs was calculated. Statistical analyses were conducted to test which variables affected the sustainability disclosures of the selected SOEs. Findings The findings reveal that only state ownership and corporate size significantly affect SOEs' sustainability disclosures. Fully state-owned SOEs disclose less sustainability information than partially state-owned SOEs. Large SOEs disclose more sustainability information than small SOEs. However, there are weak indications that having a public policy assignment (PPA) (activity) negatively influences environmental sustainability disclosures, and that having a majority of female directors on the board decreases the total sustainability information disclosed. In addition, the statistical analyses show that having state representatives on the board and being profitable may positively affect the disclosures. Originality/value Accountability is particularly important in SOEs, and their complex hybrid nature has an impact on sustainability disclosures in a surprising way. State ownership and control do not necessarily imply an increased amount of sustainability disclosure.

  • 17.
    Argento, Daniela
    et al.
    Department of Business and Social Studies, University of Siena.
    Grossi, Giuseppe
    Department of Business and Social Studies, University of Siena.
    Tagesson, Torbjörn
    Halmstad University.
    Collin, Sven-Olof
    Kristianstad University, School of Health and Society.
    The "externalisation" of local public service delivery: experience in Italy and Sweden2010In: International Journal of Public Policy, ISSN 1740-0600, E-ISSN 1740-0619, Vol. 5, no 1, p. 41-56Article in journal (Refereed)
    Abstract [en]

    In recent years, the local government sector in European countries has undergone important changes involving, among other things, the externalisation of local public service provision through various forms of corporatisation, public-public collaboration, public-private partnerships and contracting out. An important consequence of these institutional changes has been the recasting of local governance systems through the need for increased cooperation between public and private actors. This article addresses these matters with comparative reference to the experience in Italy and Sweden. In doing so, it considers local governments in their constitutional and legal contexts, leading to more detailed discussions of their externalisation initiatives and resultant organisational forms and governance arrangements. Issues of ownership have been important concerning the significance of 'community' and 'place' in the management of public affairs.

  • 18.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Thomasson, Anna
    School of Economics and Management, Lund University.
    Governance and control of externalized water service management: comparing solutions adopted in Italy and Sweden2011In: Corporate Ownership & Control, ISSN 1727-9232, E-ISSN 1810-3057, Vol. 8, no 3, p. 188-195Article in journal (Refereed)
    Abstract [en]

    In this paper the challenges imposed on corporate governance of water services in Italy and Sweden are analyzed and compared. From the comparative analysis we notice that with externalization of services more stakeholders become involved in the provision of the services. These stakeholders have common as well as divergent interests and the challenges thus become to find an alignment of interest among stakeholders in order to secure a sustainable provision of the services. The comparative analysis indicate that such alignment is especially difficult when stakeholders have heterogeneous background (public and private sector).

  • 19.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Vollenweider, Petra
    Kristianstad University, School of Health and Society.
    Explaining the consolidation of financial statementsin the Swiss Federal Government2012In: Yearbook of Swiss Administrative Sciences 2012, Winterthur: Swiss Society of Administrative Sciences SSAS , 2012, p. 11-22Chapter in book (Refereed)
    Abstract [en]

    The growing development of decentralized entities has highlighted the limitations f the traditional annual reports of governments, which do not necessarily capture he financial consequences of subsidiaries, joint ventures and associates. There s a growing tendency to consider consolidated financial statements as essential o support decision-making processes and to ensure higher public accountability. his paper seeks to understand and to explain how the Swiss Federal Government as prepared its consolidated financial statements for the three fiscal years 009–2011.

  • 20.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Peda, G
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    The enabling role of institutional entrepreneurs in the adoption of IPSAS within atransitional economy: the case of Estonia2017Conference paper (Other academic)
    Abstract [en]

    In the light of neo-institutional theory, and adopting the case-study research methodology, this paper explains the adoption of IPSASs for modernising public sector accounting in Estonia. This study reveals that the smooth – yet gradual – adoption of IPSASs-compliant accounting systems was enabled by the involvement of powerful actors (i.e. institutional entrepreneurs) with foreign and/or business backgrounds. In addition, the change in public sector accounting in Estonia was facilitated by the developments in its international positioning, characterised by the transition from a Soviet-communist to a market economy and subsequent EU membership, and by the absence of past accounting practices which could potentially hinder the change.

     

  • 21.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Peda, P
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    International harmonisation as a stimulus to change public sector accounting: evidence from the Estonian central government2014Conference paper (Other academic)
  • 22.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Peda, P
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    The role of institutional entrepreneurs in the accounting change of a transitional economy2016Conference paper (Other academic)
  • 23.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Peda, P
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    The role of institutional entrepreneurs in the accounting change of a transitional economy2016Conference paper (Other academic)
  • 24.
    Argento, Daniela
    et al.
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Peda, Peeter
    Finland.
    Grossi, Giuseppe
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: the case of Estonia2018In: Public Administration and Development, ISSN 0271-2075, E-ISSN 1099-162X, Vol. 38, no 1, p. 39-49Article in journal (Refereed)
    Abstract [en]

    In the light of neoinstitutional theory and by adopting case study research methodology, this article explains the adoption of International Public Sector Accounting Standards for modernizing public sector accounting in Estonia. This article reveals that the smoothyet gradualadoption of International Public Sector Accounting Standards-compliant accounting systems was enabled by the involvement of powerful actors (i.e., institutional entrepreneurs) with foreign and/or business backgrounds. In addition, the change in public sector accounting in Estonia was facilitated by the developments in its international positioning, characterized by the transition from a Soviet communist to a market economy and subsequent European Union membership and by the absence of past accounting practices, which could potentially hinder the change.

  • 25.
    Bachiller, Patricia
    et al.
    University of Zaragoza.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Great expectations but poor results: financial and social performance of the Toscana Energia merger2012In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 32, no 1, p. 69-74Article in journal (Refereed)
    Abstract [en]

    This article investigates the importance of mergers in the public sector , analysing the case of T oscana Energia—a gas supplier in Italy. T oscana Energia was formed by merging three entities. There was no improvement in financial performance after the merger. Realistic merger benefits include competitive gains and, in this case, a better deal for consumers. P oliticians under pressure to merge should insist on the public sector being the majority owner in utilities. The best merger outcomes are of smaller municipal enterprises.

  • 26.
    Bartocci, Luca
    et al.
    Italien.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Mauro, Sara Giovanna
    Italien.
    Towards a hybrid logic of participatory budgeting2018In: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666, Vol. 32, no 1, p. 65-79Article in journal (Refereed)
    Abstract [en]

    Purpose

    Participatory budgeting (PB) is considered a suitable tool for supporting and promoting citizen engagement in government work. Previous studies of PB have deeply investigated its design and effects, but paid little attention to the underlying logics of adopting and implementing PB. The purpose of this paper is to, accordingly, investigate the development over time of the institutional logics of PB and attempt to explain their effect on PB.

    Design/methodology/approach

    Using a longitudinal multiple case study design, this research analyzes the evolution of institutional logics over time and across five municipalities in Italy. The analysis integrates documents with interviews conducted at two times to investigate the evolution of PB logics.

    Findings

    The development of PB is characterized by the spread of two emerging logics—i.e. managerial and community-building logics—that replace or coexist with the traditional political logic. Indeed, these different logics can coexist within governments, with different degrees of conflict or coexistence, resulting in what can be considered a hybrid logic.

    Research limitations/implications

    Although the number of examined cases is limited, this research elaborates an original conceptual approach and provides new insights that could help in better designing and implementing PB.

    Originality/value

    This research builds knowledge of PB by shedding light on its different logics, linking them to diverse specific models of PB and exploring their changes over time.

  • 27.
    Baskerville, Rachel
    et al.
    New Zealand..
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Glocalization of accounting standards: observations on neo-institutionalism of IPSAS2019In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 39, no 2, p. 95-103Article in journal (Refereed)
    Abstract [en]

    This paper defines and then observes processes of glocalization surrounding the adoption of International Public Sector Accounting Standards (IPSAS) for public sector financial reporting. Glocalization can be best understood using sociological institutionalism, because this theory focuses on the retention of identity, and processes of legitimacy, during adaptation (diffusion) of standards. The paper discusses the history of standard-setting for the public sector in New Zealand to explain why this theory has value. IMPACT This paper defines and describes the utility of the concept of glocalization in analysing the implementation of IPSAS, with a New Zealand focus. The value of the paper is in its combination of a jurisdiction-specific experience with an understanding of the broader issues of 'global versus local' and processes of sociological institutionalism. Such studies of IPSAS adoption can offer distinctive perspectives on global processes of isomorphism within neo-institutional theory. This paper explains the advantages of flexible strategies to standard-setters.

  • 28.
    Bergmann, Andreas
    et al.
    Schweiz.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Rauskala, Iris
    Schweiz.
    Fuchs, Sandro
    Schweiz.
    Consolidation in the public sector: methods and approaches in Organisation for Economic Co-operation and Development countries2016In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226, Vol. 82, no 4, p. 763-783Article in journal (Refereed)
    Abstract [en]

    Organisational changes of the public sector have led to increased decentralisation of public services. Only fully fledged financial accounting and reporting systems guarantee the consolidated information needed by executive and legislative bodies to fulfil their duties in financial management and the supervision of network entities. Consolidated financial statements may serve to increase accountability and transparency towards internal and external stakeholders. The article aims at giving an overview of consolidation approaches in Organisation for Economic Co-operation and Development countries. It will focus on the methods applied and the guiding principles followed to define the perimeter of consolidation. The analysis is carried out through a comparison of legal requirements and standards for consolidation, and the published consolidated financial statements, taking the International Public Sector Accounting Standards as a benchmark. Points for practitioners The analysis of consolidation practice in Organisation for Economic Co-operation and Development countries reveals that while the use of consolidated financial statements is increasing, there are still significant deviations from the perspective of international accounting standards. The results show that the equity method plays a crucial role as it is used in a transition period to full consolidation and/or for organisations having major influence on the statements of financial position. These findings are of interest in the ongoing debate of international standard-setting in the field of consolidation, as well as for the discussion of European Public Sector Accounting Standards.

  • 29.
    Bergmann, Andreas
    et al.
    Schweiz.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Rauskala, Iris
    Schweiz.
    Fuchs, Sandro
    Schweiz.
    La consolidation dans le secteur public: méthodes et approches dans les pays de l'OCDE2016In: Revue international des sciences administratives, ISSN 0303-965X, Vol. 82, no 4, p. 801-820Article in journal (Refereed)
    Abstract [fr]

    Les changements institutionnels survenus dans le secteur public se sont traduits par une decentralisation accrue des services publics. Seuls les veritables systemes de comptabilite generale et d’information comptable permettent de disposer a coup sur des informations consolidees dont ont besoin l’executif et le legislatif pour s’acquitter de leur mission dans la gestion financiere et la supervision des entites du reseau. Les comptes consolides (CC) peuvent contribuer a ameliorer l’imputabilite et la transparence vis- a-vis des parties prenantes internes et externes. Dans le present article, nous tentons de donner un apercu des methodes de consolidation utilisees dans les pays de l’OCDE. Nous nous interesserons aux methodes appliquees et aux principes directeurs qui sont appliques pour definir le perimetre de consolidation. Notre analyse se fonde sur une comparaison des exigences juridiques et des normes de consolidation, ainsi que sur les documents relatifs aux CC qui ont ete publies, en prenant pour reference les normes comptables internationales du secteur public (IPSAS).

  • 30.
    Botica-Redmayne, Nives
    et al.
    New Zealand.
    Dormer, Rodney
    New Zealand.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Local government accounting and accountability: challenges and choices2017In: Pacific Accounting Review, ISSN 0114-0582, E-ISSN 2041-5494, Vol. 29, no 4, p. 466-468Article in journal (Refereed)
  • 31.
    Bourmistrov, Anatoli
    et al.
    Norway.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Haldma, Toomas
    Estonia.
    Special issue on accounting and performance management innovations in public sector organizations2019In: Baltic Journal of Management, ISSN 1746-5265, E-ISSN 1746-5273, Vol. 14, no 1, p. 79-83Article in journal (Refereed)
  • 32.
    Brorstrom, Sara
    et al.
    Gothenburg University.
    Argento, Daniela
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Grossi, Giuseppe
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Thomasson, Anna
    Lund University.
    Almqvist, Roland
    Stockholm University.
    Translating sustainable and smart city strategies into performance measurement systems2018In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 38, no 3, p. 193-202Article in journal (Refereed)
    Abstract [en]

    This paper shows how sustainable and smart strategies can be implemented in cities and how these strategies influence, and are influenced by, performance measurement systems. Drawing upon the Foucauldian notion of governmentality, the authors present the case of Gothenburg in Sweden, where they interviewed the key actors involved in a new sustainability strategy. Translating strategy into performance measurement systems requires collaboration across organizational boundaries and considerations of financial goals and social and human aspects.

  • 33. Brorström, S
    et al.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Argento, Daniela
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Almqvist, R
    Thomasson, A
    The influence of sustainable and smart strategies on performance measurement systems in a Swedish city2016Conference paper (Other academic)
  • 34. Broström, S
    et al.
    Argento, Daniela
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Thomasson, A
    Almqvist, R
    Translating sustainable and smart strategies into performance measurement systems2017Conference paper (Other academic)
    Abstract [en]

    The aim of this paper is to investigate how sustainable and smart strategies are implemented at the city level and how these strategies influence and are influenced by performance measurement systems. Drawing upon the Foucauldian notion of governmentality, the paper analyzes the city of Gothenburg (Sweden) where interviews and observations were carried out with key actors. The results show that translating strategy into performance measurement systems requires collaboration across organizational boundaries and considerations of financial goals and social and human aspects.

  • 35.
    Budding, Tjerk
    et al.
    Nederländerna.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Public sector budgeting2015In: Public sector accounting / [ed] Tjerk Budding, Giuseppe Grossi and Torbjörn Tagesson, Abingdon, Oxon: Routledge, 2015, p. 122-144Chapter in book (Other academic)
  • 36.
    Budding, Tjerk
    et al.
    Nederrländerna.
    Grossi, GiuseppeKristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.Tagesson, TorbjörnLinköping University.
    Public sector accounting2015Collection (editor) (Other academic)
    Abstract [en]

    As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses the reforms that are being introduced to deal with these challenges and their global impact on the public sector.

    Readers are provided with an international overview of government accounting, reporting, management control, cost accounting, budgeting and auditing. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues:

    • Harmonization trends in public financial management and International Public Sector Accounting Standards (IPSASs)
    • Financial reporting and consolidated financial statements in the public sector
    • Public sector management accounting and control methods
    • Financial and performance auditing in the public sector

    This concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.

  • 37.
    Capalbo, E
    et al.
    Italy.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Ianni, L
    Italy.
    Sargiacomo, M
    Italy.
    Financial Distress and Italian Local Governments2016In: Financial Distresses in Italian Public Administrations / [ed] M. Sargiacomo, London: McGraw-Hill Education International , 2016, p. 27-46Chapter in book (Other academic)
  • 38.
    Capalbo, Emma
    et al.
    University of Siena.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Assessing the influence of socioeconomic drivers on Italian municipal financial destabilization2014In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 34, no 2, p. 107-114Article in journal (Refereed)
    Abstract [en]

    The influence of external factors on local government finances, particularly bankruptcies, is much debated. This paper investigates the relationship between regional socioeconomic features and those Italian municipalities that have been declared ?financially destabilized? (i.e. bankrupt). Statistical evidence confirms that municipalities located in regions with particular socioeconomic features are less exposed to financial destabilization. An early model that attempts to predict local fiscal stress is presented.

  • 39.
    Caperchione, Eugenio
    et al.
    Italien.
    Demirag, Istemi
    Storbritannien.
    Grossi, Giuseppe
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Public sector reforms and public private partnerships: overview and research agenda2017In: Accounting Forum, ISSN 0155-9982, E-ISSN 1467-6303, Vol. 41, no 1, p. 1-7Article in journal (Refereed)
    Abstract [en]

    The purpose of this editorial paper is to introduce the special issue and outline its majorthemes. This special issue of Accounting Forum aims to stimulate interdisciplinary and critical research on public sector reforms, particularly in the context of Public Private Partnerships and other public sector organisations. The editorial also seeks to provide a research agenda and new directions for more research in the field, considering the ambiguities of this hybrid organisational forms and the complexity of accounting and accountability reforms.

  • 40.
    Culasso, F
    et al.
    Italy.
    Giacosa, E
    Italy.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Smart City initiatives in Italy: a case study of Turin2016In: Managing globalisation: new business models, strategies and innovation / [ed] Vrontis, D., Bresciani, S., and Rossi, M., Newcastle: Cambridge Scholars Publishing , 2016, p. 138-155Chapter in book (Other academic)
  • 41.
    Dobija, Dorota
    et al.
    Poland.
    Gorska, Anna Maria
    Poland.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Strzelczyk, Wojciech
    Poland.
    Rational and symbolic uses of performance measurement experiences from Polish universities2019In: ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, ISSN 0951-3574, Vol. 32, no 3, p. 750-781Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this paper is to facilitate a deeper understanding of the uses and users of performance measurement (PM) in the university context. Design/methodology/approach Empirical data were gathered from four universities. This approach allows for a multilevel and comparative analysis based on the neo-institutional theory. The results are discussed alongside interdisciplinary literature on the use of PM in the public sector. Findings PM practices at universities have become increasingly popular on institutional, organisational and individual levels. The results indicate that different types of PM are used in universities and that the extent, and scope of PM used by various actors differ. Universities often use PM in a ceremonial and symbolic manner, with the aim of legitimising themselves externally as research-oriented institutions. The use of PM depends on both, exogenous factors (such as isomorphic pressures) and endogenous factors related to the different responses of organisations and individual actors (university managers, and academics). However, the analysis at the internal level reveals different attitudes and some resistance to the use of such kinds of PM. In universities with a local focus, the use of PM for rational decision-making is generally loosely coupled with the reporting performance for external accountability purposes. Moreover, the internal use of PM can be also symbolic. Originality/value The authors assume that the use of PM depends on a number of exogenous and endogenous factors. PM uses and users are discussed in the specific context of the higher education system in Poland. The four business school cases facilitate a comparative analysis of the similarities and differences in terms of the uses and users of PM in the context of internationally and locally oriented universities.

  • 42.
    Gardini, Silvia
    et al.
    Italy.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Voluntary adoption of the consolidated financial statement and fair value accounting by Italian local governments2014In: Journal of Public Budgeting, Accounting and Financial Management, ISSN 1096-3367, E-ISSN 1945-1814, Vol. 26, no 2, p. 313-344Article in journal (Refereed)
    Abstract [en]

    The paper focuses on the potential benefits of fair value accounting (FVA) in the public sector and the shift towards the entity theory of consolidation supported by international accounting standards. The analysis of the Italian cases shows neither adjustments of the assets to their fair value, nor any recognition of intangibles other than goodwill in consolidated financial statement (CFS), maintaining the configuration of a municipal corporate group based on historical costs. These findings suggest a lack of focus on FVA by local governments (LGs), which is in contrast with international accounting standards. Using a combination of sources (such as annual reports and interviews), part of this paper is based on multiple-case studies of Italian LGs on the voluntary adoption of CFS.

  • 43.
    Gardini, Silvia
    et al.
    Italien.
    Grossi, Giuseppe
    What is known and what should be known about factors affecting financial sustainability in the public sector: a literature review2018In: Financial sustainability and intergenerational equity in local governments / [ed] Manuel Pedro Rodriguez Bolivar & Maria Deseada Lopez, Hershey PA: IGI Global, 2018, p. 179-205Chapter in book (Other academic)
  • 44.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Consolidated financial statements in the public sector2015In: Public sector accounting / [ed] Tjerk Budding, Giuseppe Grossi and Torbjörn Tagesson, Abingdon, Oxon: Routledge, 2015, p. 63-76Chapter in book (Other academic)
  • 45. Grossi, Giuseppe
    Governance of public-private corporations in provision of local Italian utilities2007In: International Public Management Review, Vol. 8, no 1, p. 132-153Article in journal (Refereed)
    Abstract [en]

    This work proposes to examine the governance structure of public-private corporations that manage local utilities (water, energy and multi-utility) in Italy. The objective is the verification, from a qualitative point of view, that the governance structure adequately guarantees the reconciliation of interests of different categories of shareholders (public and private), as local public service corporations increases their own shareholding basis by involving financial and industrial shareholders who bring with them both financial and industrial interests. The work shows that the corporate governance structure is one important tool in the end of the public owner in order to steer and control the public and private corporations.

  • 46.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Publishing in the international arena: guest editorial experiences accounting and public management journals2015In: Högskolepedagogisk debatt, no 1, p. 88-97Article in journal (Other academic)
  • 47.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Whole of Government Accounting2016In: Global Encyclopedia of Public Administration, Public Policy, and Governance / [ed] Farazmand, A, Springer, 2016, p. 1-6Chapter in book (Other academic)
  • 48.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Brorström, S
    Argento, Daniela
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Thomasson, A
    Almqvist, R
    Translating sustainable and smart strategies into performance measurement systems2017Conference paper (Other academic)
    Abstract [en]

    The aim of this paper is to investigate how sustainable and smart strategies are implemented at the city level and how these strategies influence and are influenced by performance measurement systems. Drawing upon the Foucauldian notion of governmentality, the paper analyzes the city of Gothenburg (Sweden) where interviews and observations were carried out with key actors. The results show that translating strategy into performance measurement systems requires collaboration across organizational boundaries and considerations of financial goals and social and human aspects.

  • 49.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Cepiku, Denita
    Theme: financial sustainability and cutback management. Global issues for public organizations2014In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 34, no 2, p. 79-81Article in journal (Other academic)
  • 50.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Daniela, Pianezzi
    England.
    Smart cities: Utopia or neoliberal ideology?2017In: International Journal of Urban Policy and Planning, ISSN 0264-2751, Vol. 69, p. 79-85Article in journal (Refereed)
    Abstract [en]

    This paper develops a critical understanding of the smart city by investigating the values and ideas that underpinthis concept and how they are translated into practice. It suggests that, despite private companies and municipalities promoting the smart city as a revolutionary utopia, this utopia is, on the contrary, an expression of the neoliberal ideology. The case study of the Italian city of Genoa shows that the smart city utopia acts as a generator of a collective imaginary while promoting the interests of business elites and diverting the attention away from urgent urban problems, such as urbanization. The neoliberal ideology influences the framing of these problems by favoring businessled technological solutions rather than political and long-term urban planning. The study suggests that this business-led utopia has important implications in terms of accountability of theactors involved.

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