Giorgia Mattei

• PhD in Economia & Management
• Professor (Associate) at Roma Tre University

To identify the governance model “traditionally” used in Italy, is important to analyse the different types of organizational models, identifiable in the Public sector when considering, simultaneously, two different variables: 1.the distribution of power between politicians and managers; 2. the nature of the manager’s employment contracts. In Italy...

Purpose New Public Management (NPM) and New Public Financial Management (NPFM) have significantly influenced the transformation of several nation-states’ public sectors. This study examines the development of NPFM scholarship over the past 25 years, focusing on 3 foundational works that have substantially shaped this field (i.e. Olson et al ., 1998...

Il presente studio ha per oggetto il processo di armonizzazione contabile delle Amministrazioni pubbliche di cui al D.Lgs. 91/2011, per brevità qui denominate “Enti pubblici non economici”, nel contesto della riforma 1.15 del Piano Nazionale di Ripresa e Resilienza (PNRR), che prevede, entro il 2026, l’adozione di un sistema unico di contabilità ec...

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,...

Purpose In recent years, the public sector has faced the challenge of digitalisation. This has significantly impacted the relationships between citizens and public organisations and, thus, it widely affects participatory processes, such as participatory budgeting (PB); in fact, digital tools (DTs) have emerged as a solution, increasing citizen enga...

This study aims to emphasize the significance of social auditing, despite the persisting ambiguities surrounding the use of terms like social audit or social accountability in the context of PB. Additionally, it contributes by analyzing the present state of social auditing and social accountability in PB, highlighting the public sector reforms impl...

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...

This article applies a systematic literature-based approach to select, analyze, and categorize publications appearing on public sector management (PSM) reforms in Eastern European (EE) and former Soviet Union (FSU) countries. Findings of the literature review reveal the complexity of reformation in the region and point to the multilayered character...

The participation of citizens (especially women) in the budgeting process could be crucial in promoting gender equality enhancing the female role in society (Steccolini. Public Money and Management 39(5):379–383, 2019; Pastore and Tommaso. Gender-responsive budgeting processes in the Italian regional and local governments, in Paoloni, Lombardi (Eds...

Purpose This paper aims to explore how the phenomena of corruption and fraud in the public sector have been portrayed in the literature using the Audit Society Framework (Power, 1997). Design/methodology/approach The authors conducted a structured literature review (Massaro et al. , 2016) to unveil relevant literature in the area of corruption and...

The present research seeks to shed light on and solve some issues related to the corporate governance of a category of entities that is fundamental for Italy’s economic and social development, the regional promotional institutions and banks. These problems arise from the hybridity of these institutions since they do not assume a unique and specific...

Purpose This paper aims to analyse the roles of relational capital (RC) and knowledge management (KM) during the COVID-19 in Italian public and private hospitals, considering that intangible elements are essential during periods of uncertainty. Design/methodology/approach Authors used a qualitative design in a case study on two Italian hospitals t...

A controversial issue in the public management literature is the role attributed to women. Analyzing the existing literature, few works have been written about how the presence of women is valued in the public sector. From this analysis, several discriminatory elements are still present, and gender equality seems to be far away. However, this objec...

Purpose In the New Public Governance (NPG) paradigm, citizens play a vital role in the decision-making of public organisations and are fundamental to aligning their expectations with service delivery. Citizen engagement could be realised in the budgeting process by adopting participatory budgeting (PB) even if previous literature on PB does not foc...

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...

Purpose – Public sector auditing research has changed rapidly over the past four decades. Our literature review reveals how the field has developed and identifies avenues for future research. Design/Methodology/Approach – We use a structured literature review following Massaro et al. (2016). The sample comprises papers on public sector auditing pub...

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...

Purpose The lockdown imposed to avoid the increase in the number of infections caused by the pandemic emergency declared in January 2020 has unavoidably compromised the normal functioning of the Universities. They have been forced to stop the operation of their traditional student-oriented activities. In this light, the present work aims to analyse...

Purpose Within the stream of research on public sector accounting standards, heritage asset accounting represents a difficult and challenging issue. This paper intends to join the debate on heritage reporting by carrying out a critical review of the Consultation Paper (CP) “Financial Reporting for Heritage in the Public Sector” issued by the Intern...

The topic of sustainable development has become increasingly central to the international community. In 2015, the UN approved the 2030 Agenda, an action plan aimed at pursuing sustainable development. The founding elements of the 2030 Agenda are the 17 Sustainable Development Goals (SDG) that refer to different areas of development. The objective o...

This paper provides a comparative analysis of the development of public sector accounting systems in Italy and the UK. By analysing the differences in practices and technical aspects regarding the budgeting and accounting processes of these two countries, the authors identify best practices from these countries’ experiences of public sector account...

In the first issue of the journal Risk Governance and Control: Financial Markets & Institutions in 2021 contributions are published that studied industries that provide finance from a different point of view and papers related to human capital with various declensions.

The Italian banking system has changed profoundly and nowadays banks have to adapt their strategies to attain an adequate level of profitability (Mattei, 2019). Digitalization and mergers and acquisitions (M&A) are useful to obtain this result. However, at the same time, they can have a negative impact on the relationship between the bank and the t...

By analyzing the literature regarding the peculiarities of the Corporate Governance (CG) structure and their impact on the companies’ performance, it is possible to understand that the characteristics of the CG, especially of the Board of Directors (BoDs), strongly affect companies. Particularly, it is renowned that the diversity of members, as wel...

Purpose The aim of this work is to identify and analyze the main areas on which researchers have focused in relation to intellectual capital (IC) and its management in the university context. This review will also analyze how these researchers carried out their work to understand future research directions. Design/methodology/approach The analysis...

Purpose – the aim of this paper is to analyze articles already published in accounting and public sector management journals on the topic of public sector auditing. This paper also aims to propose a future research agenda for scholars and practitioners interested in the research field of public sector auditing. Design/Methodology/Approach – To ach...

In 2013 the European Commission started addressing issues concerning public sector accounting harmonization across EU Member States, embarking on a project to develop European Public Sector Accounting Standards (EPSASs). Although acknowledging the indisputable reference of the existing International Public Sector Accounting Standards (IPSASs), it h...

Purpose – This systematic literature review analyzes and identifies research areas where researchers have already studied the role of intellectual capital (IC) in the healthcare sector. This review also analyzes how they carried out their work to understand future research directions. Design/methodology/approach – The analysis is conducted through...

The purpose of the present work was to gauge the extent of the impact on earnings management derived from the adoption of International Financial Reporting Standards (IFRS) 15 as well as detecting whether the impact will be similar in different industries. To provide empirical evidence that earnings management is more frequent in some industries an...

Starting from the assumption that Corporate Social Responsibility (CSR) performances and financial performances are the results of the plan of actions of companies and depend on the financial and sustainability policies, the aim of this paper is to understand, thanks to a traditional literature review, what kind of relationship exists between the c...

IFRS 15 “revenues from contracts with clients”, became mandatory for the IFRS compliance companies as from the 1st January 2018. From different studies, appear that the telecommunications companies represent the major industry impacted from the adoption of the new standard. In the present study were selected the Telecommunications companies listed...

SoMMaRio:1.Introduzione-2.Metodologia-3.Il sistema di contabilità economico-patrimoniale negli E.T. italiani e le sue criticità-4.Framework della competenza economica nelle P.A.-5.Applicazione del Framework teorico ad alcune fattispecie gestionali tipiche degli E.T. italiani-6. Conclusioni La contabilità economico-patrimoniale ha assunto un notevol...

Maltese Local Councils are required to prepare financial reports compliant with International Financial Reporting Standards (IFRS). Through documentary research, this study examined the suitability of this requirement and implications for institutional relationships. This study showed that IFRS statements are problematic to produce and interpret at...

This paper begins with the assumption that in many public administrations, budgets are not limited to the role of mere statements to provide additional information; they are authorisations with a legal value that make them autonomous documents. Our aim was therefore to analyse the relations between politicians and managers, focusing in particular o...

This paper begins with the assumption that in many public administrations, budgets are not limited to the role of mere statements to provide additional information; they are authorisations with a legal value that make them autonomous documents. Our aim was therefore to analyse the relations between politicians and managers, focusing in particular o...

▪ F.G. Grandis, G. Mattei, L’elenco ISTAT e la nozione di “pubblica amministrazione”, in Rivista della Corte dei Conti, fasc. 1-2/2014 (gennaio-aprile), pp. 523-541, ( ISSN: 0392-5358).

Il lavoro analizza il principio della competenza economica applicato alle gestioni “non profit” quali sono la maggior parte delle Amministrazioni pubbliche. L’analisi è condotta partendo da concetti ancorati e consolidati nella “storia” della contabilità che consentono, oggi, di dare una definizione del principio della contabilità economica per le...

This paper aims to analyse the principle of accrual accounting when applied to non-business-oriented companies, in-cluding most general government bodies. The analysis is carried out by referring to concepts that are well-established and firmly anchored to the “history” of accounting and which, today, allow us to define the principle of accrual ac-...

This paper aims to analyse the principle of accrual accounting when applied to non-business-oriented companies, in-cluding most general government bodies. The analysis is carried out by referring to concepts that are well-established and firmly anchored to the “history” of accounting and which, today, allow us to define the principle of accrual ac-...