Valentina Santolamazza- Research Fellow at Roma Tre University
Valentina Santolamazza
- Research Fellow at Roma Tre University
About
23
Publications
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Introduction
Current institution
Publications
Publications (23)
Corporate governance today is undergoing a profound metamorphosis, driven by unprecedented technological advancements, intensifying sustainability imperatives, and the reconfiguration of institutional boundaries. The traditional paradigms — anchored in hierarchical control, agency theory, and shareholder value maximization — are proving insufficien...
This research examines the phenomenon of interlocking directorates within Italy’s corporate governance landscape, particularly in terms of gender inclusion. Interlocking directorates occur when individuals serve on multiple boards of directors (BoD) simultaneously, a practice increasingly scrutinized under national regulations like gender quotas an...
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...
In recent years, there has been a growing emphasis on addressing gender disparities in economic sectors, spearheaded by initiatives from the United Nations and various national governments. Particularly in the wake of recent economic and pandemic crises, it has become increasingly urgent to scrutinize the gender gap in credit access, a sector exper...
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...
Expertly navigating the complex relationships between accounting and the development of hybridized public governance, this erudite Handbook critically analyses the most pressing challenges and limitations currently facing accounting and public governance research. Comprehensively drawing intricate links between accounting, public governance and hyb...
The conference proceedings book "New outlooks for the scholarly research in corporate governance" proposes research abstracts that investigate a wide variety of issues on new tendencies and outlooks of current corporate governance. The conference abstracts study, in particular, board of directors issues, accounting, auditing and financial reporting...
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...
Scholars are aware that the term “corporate governance” still lacks a clear and shared definition, despite being in use for over fifty years (Zattoni, 2020). In fact, various scholars have offered different definitions, considering both the range and diversity of stakeholders involved in governance and management, as well as the extensiveness and v...
On behalf of the editorial team, it is our great honor and pleasure to present the second issue of the journal “Risk Governance and Control: Financial Markets & Institutions” in 2023. As we delve into various articles covering diverse topics, a common thread emerges, emphasizing the growing relevance of risk management and crisis resilience in both...
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 work aims to investigate the current financial structure of Italian agri-food micro, small and medium enterprises (MSMEs) to understand how MSMEs face innovation challenges, which are also required to support sustainable development.
Design/methodology/approach
To reach the goal, an empirical longitudinal analysis is performed on a sa...
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...
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...
Relational capital (RC) is of utmost importance in all organisations, especially in female-run companies where the role of relationships could contribute to the success of the businesses, due to the female entrepreneurs’ ability to establish and adequately manage them. Another peculiarity of businesswomen is that they are more likely to implement d...
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...
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...
