Daniela Argento

Kristianstad University | HKR · Department of Business Administration

To face the challenges of sustainable urban development, city managers and decision makers involve citizens in place (re)making. However, not all citizens engage in participatory place (re)making because their attachment to the place varies. In addition, different opinions of how to enhance place attractiveness exist. This paper aims to explore the...

Cet article s’appuie sur les théories de l’adéquation personne-organisation et du comportement du leadership pour étudier la manière dont le leadership positif est lié aux pratiques de communication, aux pratiques de travail collaboratif et aux pratiques de gestion des performances, ainsi que la manière dont ces trois pratiques sont, quant à elles,...

This chapter has two key objectives. The first is to explore how Work Integrated Learning (WIL) as a pedagogy can advance education for sustainability in higher education to ensure a sustainable future. The second is to facilitate educators escape dualism between theory and practice while shaping employable graduates able to serve society as change...

Purpose This paper explores how conflicting institutional logics shape the behaviors of macro- and micro-level actors in their use of a calculative practice. Thereby, this paper explains how quantification can undermine the intended purpose of a governance system based on a single number. Design/methodology/approach The study draws upon the litera...

This article draws on theories of person–organisation fit and leadership behaviour to explore how supportive leadership is related to communication practices, collaborative working practices and performance management practices and how these three practices, in turn, relate to public servants’ job satisfaction. A model of supportive leadership's di...

Digitalization has become increasingly important over the years because of the potential opportunities and advantages it offers, both in terms of organizations’ management and performances and various stakeholder relationships. If integrated with management accounting systems, these benefits—derived from the implementation and use of digital tools—...

Purpose This paper aims to examine why the sustainability paradox exists and how it unfolds by focusing on intraorganizational dynamics. It explores how organizational actors perceive and make sense of sustainability and thereby contribute to the sustainability paradox. Design/methodology/approach In a case study on IREN, an Italian listed multi-u...

Researchers are faced with increasing pressure to publish in top international journals, particularly public sector accounting (PSA) researchers due to the relatively lower ranking of journals in their field. Recruitment procedures for new staff members, protocols for the quality assessment of existing staff members, and decisions for funding resea...

Purpose The purpose of this paper is to explain how public sector accounting has changed and is changing due to public governance development. Design/methodology/approach This paper conducts a traditional literature review based on selected studies in the fields of accounting, public administration and management. The aim of the review is to expla...

Purpose This paper explores how public audit institutions establish themselves as distinct actors on the public stage through communication practices. By focussing on the journey of the European Court of Auditors (ECA), this paper addresses the following research question: how does a transnational audit institution construct its actorhood through v...

This article draws on theories of person–organisation fit and leadership behaviour to explore how supportive leadership is related to communication practices, collaborative working practices, and performance management practices and how these three practices, in turn, relate to public servants’ job satisfaction. A model of supportive leadership’s d...

This article discusses the ways that the trends of corporatization and commercialization have changed managerial roles in universities. The authors argue that we have gone too far with these trends and plea for redesigned management roles. Performance measurement systems relying on student polls for teaching and on journal metrics for research supp...

Abstract Purpose – This paper provides a reflective comparison of the budgetary implications of the COVID-19 pandemic for three Nordic countries: Finland, Norway and Sweden. Design/methodology/approach – By drawing from the notion of ambiguity and constructions of certainty, this study analyzes the most relevant budgetary allocations and packages i...

Purpose This paper aims to unveil how sustainability is integrated into the courses/programmes of higher education institutions. The research question addressed is: how do academics representing different disciplines cooperate and engage in the work of integrating sustainability into their teaching programmes. Design/methodology/approach This pape...

Purpose Research dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the aim of understanding how research is developing and identifying the gaps in need of further investigation. Design/methodology/approach A structured literature review was c...

Purpose – The purpose of this paper is to highlight and compare insights from research conducted in different disciplines on the effects of the use of calculative practices in academia. It also acts as an introduction to the special issue on “Governing by numbers: audit culture and contemporary tales of universities’ accountability”. Design/method...

The purpose of this paper is to explore the extent to which strategies and business models (BMs) are disclosed in Integrated Reports (IRs). In addition, this paper seeks to understand the reasons for the changes in such disclosures over time. A longitudinal case study focusing on Terna, an Italian listed public utility operating in the electricity...

This article discusses the increasing importance of publication metrics in research. Four themes are addressed: the impact of journal metrics on issues like research funding and tenure; the unintended consequences of these metrics; whether the niche domain of public sector accounting journals is threatened by these metrics; and how researchers can...

The purpose of this paper is to explore the extent to which strategies and business models (BMs) are disclosed in Integrated Reports (IRs). In addition, this paper seeks to understand the reasons for the changes in such disclosures over time. A longitudinal case study focusing on Terna, an Italian listed public utility operating in the electricity...

Purpose – This paper explores the role of performance measurement systems as technologies of government in the operationalisation of smart city programmes. It answers the research question: how do the development and use of performance measurement systems support smart cities in the achievement of their goals? Design/methodology/approach – This pap...

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 hypoth...

The purpose of this study is to explore how external auditors experience their decision to rely on internal auditors’ work. This study employs both qualitative and quantitative methods consisting of semi-structured interviews and questionnaires administered to external auditors in Sweden. Semi-structured interviews were conducted with exter- nal au...

This article aims to explore how an individual actor, embodying the role of the institutional entrepreneur, legitimizes new corporate reporting practices. This study is based on a longitudinal and explanatory case study of an Italian listed public utility, operating in the electricity sector, which has recently implemented Integrated Reporting. Fin...

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 sustainab...

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 smooth—yet gradual—adoption of International Public Sector Accounting Standards‐compliant a...

This paper is aimed at explaining how time budget pressure influences audit quality in the Swedish context. A hypothesis is deduced and tested through a survey sent to Swedish auditors. The Swedish context provides a special setting since audit firms and auditors have been facing new pressures due, for example, to the removal of statutory audits fo...

This chapter aims at investigating the situation of Italian water companies by focusing on their ownership structures and financial health condition. The financial sustainability of Italian water-service providers reflects the complexity and the lack of homogeneity of the water sector and varies according to company size, type of operator, ownershi...

This paper contributes to the current debate on the evolving nature and meaning of public service corporations. It draws upon notions of neo-institutional theory and adopts a case study methodology. The study focuses on the case of SMAT, an Italian water corporation, whose value has been recognized at home and internationally. Findings show how a p...

Purpose – The purpose of this paper is to explore the relationship between trust and contract in the context of externalized local public services provision. Design/methodology/approach – A multi-theoretical framework is used to analyse different combinations of control mechanisms (i.e. trust and contract) with reference to three cases of externa...

This chapter aims to investigate how regulatory change affects corporate disclosure. The explanations are based on institutional theory which provides an understanding of how organizations may react to a change in the regulatory framework. By conducting a content analysis, the chapter focuses on the information disclosed in the Management’s Reports...

Local governments are increasingly entering into partnerships with the private sector in the “externalization” of public service delivery. While the financial and non-financial interests of the partners involved may appear to be in opposition and potentially un-reconcilable, this is not always the case, especially where governance arrangements exis...

The growing development of decentralized entities has highlighted the limitations of the traditional annual reports of governments, which do not necessarily capture the financial consequences of subsidiaries, joint ventures and associates. There is a growing tendency to consider consolidated financial statements as essential to support decision-mak...

In this paper the challenges imposed on corporate governance of water serivices 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 challen...

In this paper the challenges imposed on corporate governance of water serivices 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 challen...

This article aims at analysing the commonalities and differences in recent water sector reforms in Italy and in the Netherlands. The reforms in both countries are characterized by similar goals of achieving greater transparency and efficiency, and comparable governance ideas regarding the establishment of integrated water companies. However, there...

This article aims at analysing the commonalities and differences in recent water sector reforms in Italy and in the Netherlands. The reforms in both countries are characterized by similar goals of achieving greater transparency and efficiency, and comparable governance ideas regarding the establishment of integrated water companies. However, there...

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 institutiona...

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 institutiona...

Purpose The purpose of this paper is to explain how and why the initially ambitious reform of the Dutch water sector turned into a moderate pace of change. The explanations are based on institutional theory. Design/methodology/approach This paper is a case study at the organizational field level of the Dutch water sector. Findings In order to enh...

This paper is aimed at investigating how regulatory change affects corporate disclosure. In particular, an analysis of the information disclosed in the Management's Reports prepared by Italian listed companies is conducted. The Italian context is interesting because the 2007 reform has extended the contents to be included in Management's Reports. C...