Italian Abstract: Il lavoro analizza il nesso esistente tra il ricorso da parte dei Comuni agli strumenti “centralizzati” per l'acquisto di beni e servizi e il contesto in cui tali amministrazioni operano. Pur tenendo conto di un'ampia serie di fattori che possono spingere verso un maggiore...

The main purpose of this paper is to assess the comprehensiveness and integrativity of the performance information of local governments in promoting public accountability to its stakeholders using the PDCA cycle model. This study primarily uses document content analysis, reviewing and analysing...

This article divides the era of performance-based budgeting (PBB) into three periods: rise and development in the 1990s, continuation and peak in the 2000s and level-off afterwards. The article examines the performance of PBB on four aspects: development of performance measures, its use in...

The budget forms the legal basis of government spending. If a budget is not in place at the beginning of the fiscal year, planning as well as current spending is jeopardized and government shutdown may result. This paper develops a continuous-time war-of-attrition model of budgeting in a...

The present paper introduces a technique to deal with coporate names heterogeneities in the context of public procurement metadata. Public bodies are currently facing a big challenge trying to improve both the performance and the transparency of administrative processes. The e-Government and...

This study examines whether and how the implementation of International Public Sector Accounting Standards (IPSAS) affects economic policy uncertainty. The study further explores how political stability, regulatory quality, government effectiveness, and the level of country development moderate...

This Essay draws both on my scholarly and on my personal experience as a member of Puerto Rico’s oversight board to assess the first two years of the Board’s existence. I begin in a scholarly mode, by exploring the question of where P.R.O.M.E.S.A., the legislation that created the Board,...

This conference paper pertaining to the study of small Ohio town budgetary policy focuses on the challenges related to fiscal stress of rust belt "twilight" communities. It was found that smaller, less professionalized towns facing higher property delinquency rates, with high concentrations of...

This is the first in a multi-part series of white papers published by the University of Oregon’s Institute for Policy Research & Engagement (IPRE). In this white paper, we contrast the guidelines for phased reopening set out by the Oregon state government and a proposed approach based on...

The cyclicality of economic recessions worsens fiscal stability and increases vulnerability to future shocks. This paper argues that there is need to center the concept of resilience (Boin & Van Eeten, 2013; Duit, 2016) as a frame for public financial management. The study introduces a theoretical...