This case study analysis to what extent the shift to Web 2.0 technologies required by the latest ... more This case study analysis to what extent the shift to Web 2.0 technologies required by the latest EU strategies is changing the delivery of public services? The following details present an overview of the consequences that Gov 2.0 technologies, embedded s at a practical level. The research draws upon an in depth study of the Gov 2.0 strategies of the European Union and specifically, four major European economies, namely: Germany, France, Italy and the United Kingdom. Furthermore, our aims assess the extent of the shift from Gov 1.0 to Gov 2.0 technologies in the declared strategies of those aforementioned countries, and ascertaining the direct results between officially adopted strategies and actual practices put in place to foster public sector democracy.
Journal of Public Budgeting, Accounting & Financial Management, 2014
The paper focuses on the potential benefits of fair value accounting (FVA) in the public sector a... more The paper focuses on the potential benefits of fair value accounting (FVA) in the public sector and the shift towards the entity theory of consolidation supported by international accounting standards. The analysis of the Italian cases shows neither adjustments of the assets to their fair value, nor any recognition of intangibles other than goodwill in consolidated financial statement (CFS), maintaining the configuration of a municipal corporate group based on historical costs. These findings suggest a lack of focus on FVA by local governments (LGs), which is in contrast with international accounting standards. Using a combination of sources (such as annual reports and interviews), part of this paper is based on multiple-case studies of Italian LGs on the voluntary adoption of CFS.
This case study analysis to what extent the shift to Web 2.0 technologies required by the latest ... more This case study analysis to what extent the shift to Web 2.0 technologies required by the latest EU strategies is changing the delivery of public services? The following details present an overview of the consequences that Gov 2.0 technologies, embedded s at a practical level. The research draws upon an in depth study of the Gov 2.0 strategies of the European Union and specifically, four major European economies, namely: Germany, France, Italy and the United Kingdom. Furthermore, our aims assess the extent of the shift from Gov 1.0 to Gov 2.0 technologies in the declared strategies of those aforementioned countries, and ascertaining the direct results between officially adopted strategies and actual practices put in place to foster public sector democracy.
Journal of Public Budgeting, Accounting & Financial Management, 2014
The paper focuses on the potential benefits of fair value accounting (FVA) in the public sector a... more The paper focuses on the potential benefits of fair value accounting (FVA) in the public sector and the shift towards the entity theory of consolidation supported by international accounting standards. The analysis of the Italian cases shows neither adjustments of the assets to their fair value, nor any recognition of intangibles other than goodwill in consolidated financial statement (CFS), maintaining the configuration of a municipal corporate group based on historical costs. These findings suggest a lack of focus on FVA by local governments (LGs), which is in contrast with international accounting standards. Using a combination of sources (such as annual reports and interviews), part of this paper is based on multiple-case studies of Italian LGs on the voluntary adoption of CFS.
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Papers by Silvia Gardini