IPSAS implementation is usually seen as a step toward improving the quality of public financial information, accountability, and transparency. However, it worrying that many governments around world are involved in process implementing transitioning to accrual base without certainty about reality those desired outcomes. This paper contributes matter by studying quantitatively whether there any ...

Our paper investigates the intertwined relation among transparency, civic capital and political accountability in a large sample of Italian municipalities using new indicator institutional transparency. Firstly, we test hypothesis that affects transparency public administrations; secondly, verify whether where is high, citizens’ attention toward government also making it politically unfeasible ...

The current paper addresses the complex issue of accountability by focusing on Italian public hospitals and teaching hospitals; it aims to analyze Italian health care organizations' strategies for responding to the pressure generated by regulations. In particular, in the last few years, Italian hospitals and teaching hospitals have been obliged to implement or improve their accountability instr...