IDEAS home Printed from https://ideas.repec.org/a/fan/macoma/vhtml10.3280-maco2024-002006.html
   My bibliography  Save this article

La rendicontazione economico-finanziaria degli Uffici giudiziari: un?analisi esplorativa

Author

Listed:
  • Elisa Bonollo
  • Costanza Di Fabio
  • Lorenzo Leto
  • Paola Ramassa

Abstract

This study analyzes the financial information published by Italian Tribunals and Courts of Appeal, based on the idea that adequate monitoring tools are es-sential for improving the efficiency and effectiveness of the justice system. In fact, the use of financial resources, along with the efficiency indicators based on resolution time, is a relevant aspect, from a perspective of both transparen-cy and performance evaluation. In particular, the analysis focuses on all finan-cial data voluntarily published as part of the social reports of Italian Tribunals and Courts of Appeal between 2010 and 2022. The findings highlight areas for improvement in terms of the availability and completeness of quantitative data and the use of qualitative information to clarify the dynamics and determi-nants of outcomes. The study also identifies opportunities for reflection on the content of judicial social reports, thus contributing to the literature on external reporting of the justice system from an accountability perspective.

Suggested Citation

  • Elisa Bonollo & Costanza Di Fabio & Lorenzo Leto & Paola Ramassa, 2024. "La rendicontazione economico-finanziaria degli Uffici giudiziari: un?analisi esplorativa," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(2), pages 115-139.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2024-002006
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=76131&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Francesca Manes-Rossi & Giuseppe Nicolò & Daniela Argento, 2020. "Non-financial reporting formats in public sector organizations: a structured literature review," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 32(4), pages 639-669, July.
    2. James Guthrie & Federica Farneti, 2008. "GRI Sustainability Reporting by Australian Public Sector Organizations," Public Money & Management, Taylor & Francis Journals, vol. 28(6), pages 361-366, December.
    3. Pedro C. Magalhães & Nuno Garoupa, 2020. "Judicial Performance and Trust in Legal Systems: Findings from a Decade of Surveys in over 20 European Countries," Social Science Quarterly, Southwestern Social Science Association, vol. 101(5), pages 1743-1760, September.
    4. Monfardini, Patrizio & Barretta, Antonio D. & Ruggiero, Pasquale, 2013. "Seeking legitimacy: Social reporting in the healthcare sector," Accounting forum, Elsevier, vol. 37(1), pages 54-66.
    5. Manila Marcuccio & Ileana Steccolini, 2005. "Social and environmental reporting in local authorities," Public Management Review, Taylor & Francis Journals, vol. 7(2), pages 155-176, June.
    6. Federica Farneti & James Guthrie, 2009. "Sustainability reporting by Australian public sector organisations: Why they report," Accounting Forum, Taylor & Francis Journals, vol. 33(2), pages 89-98, June.
    7. Farneti, Federica & Guthrie, James, 2009. "Sustainability reporting by Australian public sector organisations: Why they report," Accounting forum, Elsevier, vol. 33(2), pages 89-98.
    8. Federica Farneti & Benedetta Siboni, 2011. "An analysis of the Italian governmental guidelines and of the local governments' practices for social reports," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 2(1), pages 101-125, August.
    9. M.R. Mathews, 1997. "Twenty‐five years of social and environmental accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 10(4), pages 481-531, October.
    10. Eugenia Nissi & Massimiliano Giacalone & Carlo Cusatelli, 2019. "The Efficiency of the Italian Judicial System: A Two Stage Data Envelopment Analysis Approach," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 146(1), pages 395-407, November.
    11. Lewin, Arie Y & Morey, Richard C & Cook, Thomas J, 1982. "Evaluating the administrative efficiency of courts," Omega, Elsevier, vol. 10(4), pages 401-411.
    12. Amber Bellringer & Amanda Ball & Russell Craig, 2011. "Reasons for sustainability reporting by New Zealand local governments," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 2(1), pages 126-138, August.
    13. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    14. Lai Ken Tan & Matthew Egan, 2018. "The Public Accountability Value of a Triple Bottom Line Approach to Performance Reporting in the Water Sector," Australian Accounting Review, CPA Australia, vol. 28(2), pages 235-250, June.
    15. Patrizio Monfardini & Antonio D. Barretta & Pasquale Ruggiero, 2013. "Seeking legitimacy: Social reporting in the healthcare sector," Accounting Forum, Taylor & Francis Journals, vol. 37(1), pages 54-66, March.
    16. Riccardo Mussari & Patrizio Monfardini, 2010. "Practices of Social Reporting in Public Sector and Non-profit Organizations," Public Management Review, Taylor & Francis Journals, vol. 12(4), pages 487-492, July.
    17. Federica Farneti & James Guthrie & Marcello Canetto, 2019. "Social reports of an Italian provincial government: a longitudinal analysis," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 27(4), pages 580-612, July.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lucia Biondi & Enrico Bracci, 2018. "Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective," Sustainability, MDPI, vol. 10(9), pages 1-16, August.
    2. Elisa Bonollo, 2015. "Disclosures in Local Healthcare Organizations? Social Reports. ?What?? and ?Why?? An Empirical Analysis of the Italian National Healthcare System," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(1), pages 41-75.
    3. Aurelio Tommasetti & Riccardo Mussari & Gennaro Maione & Daniela Sorrentino, 2020. "Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-Creation?," Sustainability, MDPI, vol. 12(5), pages 1-19, March.
    4. Williams, Belinda & Wilmshurst, Trevor & Clift, Robert, 2011. "Sustainability reporting by local government in Australia: Current and future prospects," Accounting forum, Elsevier, vol. 35(3), pages 176-186.
    5. Lynch, Barbara, 2010. "An examination of environmental reporting by Australian state government departments," Accounting forum, Elsevier, vol. 34(1), pages 32-45.
    6. Dorothea GREILING & Birgit GRUB, 2015. "Towards Citizen Accountability Of Local Public Enterprises," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 86(4), pages 641-655, December.
    7. Lodovico Gherardi & Anna Maria Linsalata & Enrico Deidda Gagliardo & Rebecca Levy Orelli, 2021. "Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector," Sustainability, MDPI, vol. 13(3), pages 1-18, January.
    8. Ruggiero, Pasquale & Bachiller, Patricia, 2023. "Seeing more than reading:The visual mode in utilities' sustainability reports," Utilities Policy, Elsevier, vol. 83(C).
    9. Lopes, Nuno Q.M. & Silva, Maria C.A., 2024. "Scale and scope economies in first-instance courts: Portuguese specialized vs non-specialized courts," International Review of Law and Economics, Elsevier, vol. 79(C).
    10. Cregård Anna & Sobis Iwona, 2017. "Dissemination of Environmental Information and its Effects on Stakeholders’ Decision-Making: A Comparative Study between Swedish and Polish Municipalities," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 10(2), pages 9-47, December.
    11. Chiba, Soumaya & Talbot, David & Boiral, Olivier, 2018. "Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations," Accounting forum, Elsevier, vol. 42(4), pages 328-340.
    12. She‐Chih Chiu & Hsuan‐Chu Lin & Chuan‐San Wang, 2017. "The Impact of Investments in Pollution Reduction on Shareholder Wealth: Evidence from Taiwanese Manufacturing Companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(6), pages 676-691, November.
    13. Michela Magliacani, 2023. "How the sustainable development goals challenge public management. Action research on the cultural heritage of an Italian smart city," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 987-1015, September.
    14. Monika Kansal & Mahesh Joshi & Shekar Babu & Sharad Sharma, 2018. "Reporting of Corporate Social Responsibility in Central Public Sector Enterprises: A Study of Post Mandatory Regime in India," Journal of Business Ethics, Springer, vol. 151(3), pages 813-831, September.
    15. Enrico Bracci & Mouhcine Tallaki, 2013. "Socio-environmental reporting trends in the Italian local government: Thrive or wither?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(2), pages 27-46.
    16. Lai Ken Tan & Matthew Egan, 2018. "The Public Accountability Value of a Triple Bottom Line Approach to Performance Reporting in the Water Sector," Australian Accounting Review, CPA Australia, vol. 28(2), pages 235-250, June.
    17. Matteo Molinari & Maria Pia Maraghini & Angelo Riccaboni, 2021. "Reporting di Sostenibilit? e Controllo Manageriale: L?esperienza di Edison S.p.A," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 61-86.
    18. Bouten, Lies & Everaert, Patricia & Van Liedekerke, Luc & De Moor, Lieven & Christiaens, Johan, 2011. "Corporate social responsibility reporting: A comprehensive picture?," Accounting forum, Elsevier, vol. 35(3), pages 187-204.
    19. Tudor Oprisor & Adriana TIRON-TUDOR & Cristina Silvia NISTOR, 2016. "The integrated reporting system: a new accountability enhancement tool for public sector entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 747-747.
    20. Barone, Elisabetta & Ranamagar, Nathan & Solomon, Jill F., 2013. "A Habermasian model of stakeholder (non)engagement and corporate (ir)responsibility reporting," Accounting forum, Elsevier, vol. 37(3), pages 163-181.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:macoma:v:html10.3280/maco2024-002006. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=166 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.