The Strategy-As-Action perspective as a model to analyse governments’ strategies

Fabien EYMAS¹, Faouzi BENSEBAA²

1: Université de Haute-Alsace, France; 2: Université Paris Nanterre, France

Strategic management in the public sector: a review and re-evaluation of the usefulness of a resource-based view

Stephen Affleck REID

NLA University College, Norway and Open University, UK

Bibliometric analysis of academic papers citing Pollitt and Bouckaert's »Public management reform: A comparative analysis«

Aleksander ARISTOVNIK, Lan UMEK, Dejan RAVŠELJ

University of Ljubljana, Slovenia

Les espaces de montagnes: lieux d’inegalité et de dépeuplement . Le cas italien

Vera PARISIO

University of Brescia, Italy

Programmatic town planning regulations as an engine to reduce social exclusion. New tools for active participation.

Michele BALDUCCI

Università degli Studi di Napoli Federico II, Italy

SDGs in the public sector: an analysis of the public managers’ perspectives

Francesca MANES ROSSI¹, Manuela Samantha Macinati², Mariafrancesca Sicilia³

1: University of Napoli Federico II, Italy; 2: Catholic University - Rome, Italy; 3: University of Bergamo, Italy

Discussant: Sónia Maria MONTEIRO (Research Centre on Accounting and Taxation)

SDGs disclosure via websites: A Comparative Analysis of Italian and Portuguese Universities

Fabiana Roberto¹, Roberto Maglio¹, Sónia Monteiro², Verónica Ribeiro², Cristiana Molho²

1: Department of Economics, Management, Institutions, University of Naples “Federico II”, Italy; 2: Research Centre on Accounting and Taxation, Management School, Polytechnic Institute of Cávado and Ave, Portugal

Discussant: Isabel BRUSCA (University of Zaragoza)

What are the drivers of sustainable development web-reporting in Portuguese local governments?

Sónia Maria MONTEIRO, Verónica RIBEIRO, Patricia GOMES, Maria José FERNANDES, Cristiana MOLHO, Priscila JUNKES

Research Centre on Accounting and Taxation, Polytechic Institute of Cávado and Ave, Portugal

Discussant: Francesca MANES ROSSI (University of Napoli Federico II)

Is financial risk a barrier to the implementation of the SDGs? An analysis for Spanish municipalities

Isabel BRUSCA, Jorge OLMO, Margarita LABRADOR

University of Zaragoza, Spain

Discussant: Verónica Lima RIBEIRO (Management School - Polytechnic Institute of Cávado and Ave)

SDG Budgeting as Local Level Governance Innovation in Germany

Christian RAFFER

Deutsches Institut für Urbanistik / German Institute of Urban Affairs, Germany

Discussant: Barbara MENDES DE CASTRO (State of Minas Gerais- Brazil)

THE IMPLEMENTATION OF THE ZERO-BASED BUDGETING METHODOLOGY IN THE BUDGET PLANNING OF MINAS GERAIS – BRAZIL

Barbara MENDES DE CASTRO, Luana DE CASTRO LOPES, Felipe Magno PARREIRAS DE SOUSA

State of Minas Gerais, Brazil

Discussant: Rebecca Levy ORELLI (University of Bologna)

Institutional logics, organization identity and the mediating role of the budgeting process

Rebecca Levy ORELLI¹, Pasquale Ruggiero²

1: University of Bologna, Italy; 2: University of Siena, Italy

Discussant: Christian RAFFER (Deutsches Institut für Urbanistik / German Institute of Urban Studies)

Standard setting in the public sector: is there a best model? Some elements of a research programme

Eugenio CAPERCHIONE

Modena and Reggio Emilia University, Italy

Discussant: Yuliya KASPERSKAYA (Univesrity of Barcelona)

Spending Reviews in Spain: outcomes for the public policy and sustainability

Yuliya KASPERSKAYA¹, Ramon XIFRE²

1: University of Barcelona; 2: ESCI - Universitat Pompeu Fabra

Discussant: Il Hwan CHUNG (Sungkyunkwan University)

Fiscal Transparency and Informative Financial Reports: Evidence from Natural Language Processing (NLP) Algorithms

Il Hwan CHUNG, Gahyung Kim, HyoJoon Kim, Jee-Hyong Lee, Yujin Choi

Sungkyunkwan University, Korea, Republic of (South Korea)

Discussant: James DOUGLAS (UNC Charlotte)

An Alternative to U.S. State Balanced Budgeting Practices: Lessons from the Eurozone

James DOUGLAS, Ringa Raudla

UNC Charlotte, United States of America

Discussant: Eugenio CAPERCHIONE (Modena and Reggio Emilia University)

Municipal Owned Companies and Isomorphism in the Crisis Risk Management

Cristian CARINI, Ikram DOURHNOU, Claudio TEODORI

University of Brescia, Italy

Discussant: Natalia AVERSANO (University of Salerno)

THE IMPACT OF BOARD GENDER DIVERSITY ON HEALTHCARE FINANCIAL PERFORMANCE: EVIDENCE FROM ITALIAN HEALTHCARE ORGANIZATIONS

Nadia ARDITO, Natalia AVERSANO, Diana FERULLO, Paolo TARTAGLIA POLCINI, Giuseppe NICOLO'

University of Salerno, Italy

Discussant: Cristian CARINI (University of Brescia)