Lucia Biondi

TL;DR: In this paper, the authors extend the analysis of performance management regimes by Bouckaert and Halligan to other countries in order to contribute to the developing theory of forms and challenges in public sector performance management.

TL;DR: In this paper, a comparative analysis of different public accountability means used in the public sector is presented, highlighting their similarities and differences, and reflecting on their development, with specific reference to the Italian context.

TL;DR: In this article, the authors investigated the challenges facing accounting practices in achieving transparency in government and public services and found that the first level, or minimal level, of transparency is unlikely to be achieved for public organizations with heritage assets, mainly due to deep seated, pernicious problems of asset recognition and valuation.

TL;DR: In this paper, the authors examined whether companies can comply with corporate reporting laws using de facto standards or frameworks, such as the International Integrated Reporting Framework (IRF) and the EU Directive (2014/95/EU).

TL;DR: In this article, the authors investigated participatory cultural initiatives (i.e., cultural and creative projects, events, and experiences that involve civic engagement), shedding light on how participation unfolds and what elements best explain its dynamics.