Josette Caruana’s research while affiliated with University of Malta and other places

... O escopo do modelo contábil também tem sido um tópico da agenda de pesquisa com questionamentos sobre até que ponto os padrões de demonstrações contábeis e características técnicas permanecem relevantes e se o sistema "tradicional" de contabilidade aplicada ao setor público deveria ser substituído por um mais "interativo", com escopo mais amplo e cujas decisões sobre os princípios, por exemplo, mensuração, seriam realizadas juntamente com os cidadãos (Bisogno et al., 2024). Neste sentido, os autores sugerem considerar as duas perspectivas, em vez de substituir uma pela outra, e identificar avenidas para pesquisas futuras (Bisogno et al., 2024). ...

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Complexidades emergentes em contabilidade e orçamento público: reflexões para uma agenda de pesquisa

... As Barbera et al. (2024) argue, this could help encompass both a measurement/calculative dimension and a relational dimension, while preserving multidimensionality . Therefore, as the debate article by Bisogno et al. (2024) highlights, public sector accounting, reporting and auditing need to be reassessed to deal with an uncertain and evolving environment at both a macro and a micro level-embracing a multi-perspective approach which addresses new research areas and bridges the research-practice gap. ...

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Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions

... Eugenio spearheaded the liaison with PMM in order to launch the PMM CIGAR Annual Issue, reaching an agreement that has proved beneficial for both the CIGAR Network Association and the journal. Eugenio has led the editorial team for four consecutive annual issues (see the editorials introducing the first three PMM CIGAR issues, Caperchione et al., 2021;Caruana et al., 2023), steering the activities towards quality annual issues that have made a difference to both research and practice of public sector accounting. ...

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Debate: Researching in challenging times—adapting and enhancing public sector accounting practices

... In this context, NRs are defined as "non-produced" assets, focusing essentially on NRs used in economic activities that are subject to ownership rights. The statistical framework is based on accrual methodology, but its application differs from that based on a financial accounting framework (Dabbicco and Caruana, 2023). Accordingly, different definitions of NRs are expected, resulting in different NR measurements. ...

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Safeguarding our roots: natural resources accounting and reporting in the public sector

... These contrasting experiences are mirrored in a case study on the Polish and Maltese governments respectively. While Malta is committed to IPSAS adoption and less developed budgeting practices, Poland utilises sophisticated budgeting techniques and demonstrates no inclination to adopt IPSAS (Kowalczyk & Caruana, 2022). ...

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A Thematic Literature Review on International Public Sector Accounting Standards (IPSAS)

... Although there is undoubtedly an integral relationship between these processes, financial accountability in our understanding refers only to the second process, where the emphasis is placed on the responsible and productive useof public money, i.e. public expenditure. Furthermore, it is necessary to specify the concept of financial accountability in relation to the overall process of public expenditure management (Dabbicco, et al., 2022). Effendi (2017) investigated the influence of budgetary participation on the organizations working procedures in local governments in Indonesia. ...

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FINANCIAL ACCOUNTABILITY AND PERFORMANCE OF LOCAL GOVERNMENT A CASE OF GATSIBO DISTRICT

... The need to carefully plan and execute sustainability related projects can be assisted by management accounting and reporting tools (Caruana and Dabbicco 2022;Cohen 2022). Further challenges for public financial management emerge from the need to engage citizens in building inclusive communities. ...

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Public Financial Management for Sustainable Development Goals: Challenges, Experiences, and Perspectives

... Eugenio spearheaded the liaison with PMM in order to launch the PMM CIGAR Annual Issue, reaching an agreement that has proved beneficial for both the CIGAR Network Association and the journal. Eugenio has led the editorial team for four consecutive annual issues (see the editorials introducing the first three PMM CIGAR issues, Caperchione et al., 2021;Caruana et al., 2023), steering the activities towards quality annual issues that have made a difference to both research and practice of public sector accounting. ...

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Debate: Researching in challenging times—adapting and enhancing public sector accounting practices

... Persoalan tentang bagaimana seharusnya aset sektor awam perlu diperakaunkan masih menjadi perbahasan sejak lebih 30 tahun yang lalu (Roje & Redmayne, 2020). Menurut Caruana (2021) isu berkaitan pengiktirafan, pengukuran dan pendedahan aset (termasuk juga liabiliti) adalah paling sukar untuk diatasi. Secara khusus tentang pengukuran aset sektor awam, di bawah perakaunan asas akruan, menurut Oulasvirta (2021) masih terdapat perbahasan berterusan tentang kaedah pengukuran susulan manakah yang paling baik memenuhi keperluan pihak berkepentingan sektor awam. ...

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Pengukuran Susulan Bagi Aset Hartanah, Loji dan Peralatan Sektor Awam: Perbandingan Amalan Semasa di Empat Negara Terpilih

... A responsabilização é importante visto que ambientes comprometidos com a accountability inspiram mais confiança na integridade da conduta de servidores públicos (Caruana & Kowalczyk, 2020 a funcionarem com um maior nível de eficiência, eficácia e economia (Caruana & Kowalczyk, 2020). ...

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PRA BOM ENTENDEDOR, MEIA PALAVRA BASTA? LEGIBILIDADE DOS RELATÓRIOS DE GESTÃO DAS INSTITUIÇÕES FEDERAIS