L’introduzione dei principi contabili internazionali nei Paesi appartenenti all’Unione Europea ha prodotto diversi riflessi ed importanti cambiamenti sia nel settore privato sia nel settore pubblico. La problematica del ...

La recente riforma della contabilità pubblica in Italia, che interessa il complesso delle amministrazioni pubbliche prevede, tra gli altri temi, l’adozione della contabilità economico-patrimoniale ai fini informativi, a ...

This thesis is the result of the research work carried out during the three years of PhD in Public Sector Accounting at the University of Salerno under the supervision of prof. Tartaglia Polcini, and during the four months, ...

In recent years a lot of attention is paid, in Italy, to the financial trouble of the public owned companies which are systematically financial distressed... [edited by Author]

In the last decades, on the wave on the new public management philosophy (Christensen and Lægreid, 2002; Gow and Dufour, 2000; Pollitt & Summa, 1997), a profound process of changes has involved the public sector. The ...

Il presente lavoro di ricerca ha come oggetto il processo di cambiamento che ha caratterizzato le società partecipate pubbliche negli ultimi anni, focalizzando precisamente la propria attenzione su quanto previsto dal ...

Faced with a tax system like the Italian one, based on voluntary compliance of the taxpayer, it is not difficult to imagine wath important role have incentives to compliance by the State; since it is impossible to proceed ...

The thesis presented concerns the use of expert systems and new technologies for auditing with particular reference to the identification of corporate fraud related to fraudolent financial information. The articulation ...

Committing any fraud, whether it is a significant scheme such as in an organization, or a small project (such as cheating), could be said that it is a phenomenon inherent in human society and accompanying it throughout ...