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Featured researches published by Elisabetta Reginato.


International Journal of Public Administration | 2016

The Influence of Resistance to Change on Public-Sector Reform Implementation: The Case of Italian Municipalities’ Internal Control System

Elisabetta Reginato; Isabella Fadda; Paola Paglietti

ABSTRACT The present research tries to contribute to the academic debate on public management reform adoption, focusing on the reasons for the discrepancies between actual and formal changes and using resistance to change as theoretical basis. The study hypothesizes that high levels of individual and organizational resistance to change may be associated to the formal implementation of public management reforms. The research results allow to confirm the hypothesis when large-size municipalities are considered, while when considering medium-size entities a definite evidence of a relation between resistance to change and the formal implementation of the reforms does not emerge.


International Journal of Public Administration | 2014

German and Italian Municipalities’ Internal Control Systems: Convergence to a Neo-Weberian Reform Pattern?

Elisabetta Reginato; Cristina Landis; Isabella Fadda; Aldo Pavan

This article contributes to the debate on convergence/divergence of public management reforms toward the new public management (NPM) paradigm by analyzing the internal control systems (ICSs) in Germany and Italy. Specifically, the study describes the ICS established at the normative level in German and Italian municipalities and evaluates the extent of the decisional convergence to NPM, using the INTOSAI guidelines. Although similarities between the two ICSs and the INTOSAI guidelines emerged, decisional convergence is not demonstrated. Instead, these countries seem to converge to a Neo-Weberian reform pattern since they are cautious in the introduction of new managerial tools and they maintain their domestic original ICS.


Archive | 2018

Analysing Corruption: Effects on the Transparency of Public Administrations

Isabella Fadda; Paola Paglietti; Elisabetta Reginato; Aldo Pavan

There is a vast body of literature supporting the claim that the availability and accessibility of information play a vital role in contrasting corruption. Bastida and Benito (2007) demonstrate that the less corrupt a country is, the higher its level of budget transparency is, entailing that is not transparency which curbs corruption but rather the other way around. In this latter perspective the present study tries to contribute to the debate about transparency and corruption through the analysis of a case related to the diffusion of corruption in the twenty Italian regions. The study demonstrates that in regions with higher levels of corruption public administrations commitment towards transparency is lower compared to regions with inferior corruption levels.


International Journal of Biometrics | 2011

Formal or Substantial Innovation: Enquiring the Internal Control System Reform in the Italian Local Government

Elisabetta Reginato; Paola Paglietti; Isabella Fadda


Archive | 2004

Programmazione e controllo nello stato e nelle altre amministrazioni pubbliche. Gestione per obiettivi e contabilità economica.

Elisabetta Reginato; Aldo Pavan


Pecunia: Revista de la Facultad de Ciencias Económicas y Empresariales | 2006

Accounting models and devolution in the Italian public sector

Aldo Pavan; Elisabetta Reginato; Gianluca Mudu


Archive | 2005

Prospettive di accountability ed efficienza nello stato italiano

Aldo Pavan; Elisabetta Reginato


Economia Aziendale Online | 2012

Modern public internal control systems and accountability in health care organisations

Elisabetta Reginato; Claudia Nonnis; Aldo Pavan


Pecunia: Revista de la Facultad de Ciencias Económicas y Empresariales | 2010

Italian municipalities' NPFM reforms: an institutional theory perspective

Elisabetta Reginato; Isabella Fadda; Aldo Pavan


Azienda & Società | 2016

Accountability e controlli in sanità

Elisabetta Reginato

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Aldo Pavan

University of Cagliari

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