Francesca CITRO | Progetti

This research introduces different perspectiveson how digital technologies affect performance management,considering the opportunities thatarise when digital data are collected and translated into a setof measures, the complexity of relying on these digital datato enhance transparency and accountability, and the organizationalimplications of digital data when used to supportpublic-sector d

L'obiettivo della ricerca è la misurazione del grado di disclosure delle diverse forme di comunicazione economico-finanziaria cui ricorrono sia le imprese, sia le amministrazioni pubbliche ponendo in relazione i contenuti della disclosure aziendale con la gestione dell'ambiente esterno e del rapporto con gli stakeholders di riferimento. L'analisi del grado di disclosure sarà condotto considerando

Assuming as background studies relating to the definition, measure and determinants of financial conditions and according to goal-setting theory, the aim of this research is to investigate how the financial sustainability of Italian local governments was affected by three specific components proposed by the IFAC such as revenue (expressed by the level of current and capital revenue), service (the