Anna Francesca PATTARO - personale UniMoRe

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Anna Francesca PATTARO

Professore Associato
Dipartimento di Comunicazione ed Economia Sede di Via Berengario 51

Pubblicazioni

2023 - New development: The ethics of accounting information manipulation in the political arena [Articolo su rivista]
van Helden, J.; Budding, T.; Guarini, E.; Pattaro, A. F.
abstract

ABSTRACT This article explores ethical issues of accounting information manipulation (AIM) in the political arena. After conceptualizing AIM, including its drivers, techniques, contextualities and impacts, the authors discuss underlying tensions between various types of values that emerge as a trigger for applying AIM. In that respect a distinction is made between values at the societal, organizational and individual level, such as, respectively, sustainability, transparency and honesty, and additionally between private values related to personal gain and public values.

2023 - Use and non-use of accounting information: The case of controversial projects in public and non-profit settings [Articolo su rivista]
van Helden, J.; Caperchione, E.; Pattaro, A. F.
abstract

This paper investigates whether and how accounting information is used in debates and decision-making processes about controversial projects in public sector and non-profit settings in the Netherlands and Italy. The research is based on two case studies and relies on multiple methods of qualitative data collection, including documents, interviews with key actors and media reports. The research finds a more limited extent of accounting information use than expected given the controversiality of the projects. It raises various types of explanations for this limited accounting information use, especially that ruling groups of actors supporting the project do not give room to the opposing minority for putting forward their concerns and preferences. The power position of the ruling majority thus matters in mitigating opportunities for a dialogic use of accounting information leading to the decision-making about the projects. So, controversiality is a determining factor, but insufficient as an explanation for the extent to which accounting information is used. In addition, the type of accounting information use is depending on the actors’ appreciation of the project. Advocates and opponents concerning both projects were in general inclined to an ammunition type of accounting information use, whereas actors holding a neutral position used available accounting information in a more rational way.

2022 - Transparency and Accountability in Higher Education as a Response to External Stakeholders and Rules: a Comparison between three Country-case studies [Capitolo/Saggio]
Pattaro, A. F.; Moura e Sà, P.; de Kruijf, J. a. M.
abstract

Higher Education Institutions (HEIs) have been increasingly under pressure to enhance accountability towards their stakeholders and to disclose relevant, updated, and reliable information about their performance in terms of teaching/education, research and other activities, often labeled ‘third mission’. Based on an exploratory qualitative research, build through the analysis of literature, of national legislation, and of the information disclosed in different institutional websites, the purpose of this chapter is to offer a general overview of the present accountability requirements and of the instruments or resolutions, rule-driven but also voluntary, adopted in three European countries used as country-case studies – the Netherlands, Portugal, and Italy –. In addition, this contribution aims at proposing a general assessment of the degree of transparency and accountability of public-funded HEIs. Findings indicate that there is a quite a strong emphasis on accountability towards public or private funders/sponsors and to actual and future students and their families. It has also been realized that the weakest area in terms of transparency of HEIs’ performance is that of transfer and consulting activities, contrasting to the attention paid to the disclosure of teaching and education performance information. Overall, HEIs in the three countries seem to be transparent but especially towards expert stakeholders who know exactly what to look for and where, since performance information is often scattered and available on wide documents, making the access and usability of information relatively low. The current research aims at contributing to the literature on transparency and accountability, particularly on performance information disclosure in the specific environment of public- funded higher education institutions, from an international comparative perspective, while offering to managers and policymakers some hints on how to assess their current transparency practices, as well as some suggestions about possible future amendments and improvements. Clearly, additional investigation is needed to further validate some findings and introduce other transparency dimensions and national contexts.

2020 - The Role of Budgetary Rules in Multi-Level Governments [Capitolo/Saggio]
Guarini, Enrico; Pattaro, Anna Francesca
abstract

In the last decade, especially after the fiscal crisis, policymakers at the supranational and national levels have increased their concern regarding the financial sustainability of public finances and have tightened the control of government deficits by setting permanent financial constraints on government budgets—that is, budgetary rules. The use of budgetary rules in government has been mainly investigated through the lens of public finance and economic theory, while the accounting perspective seems to have been quite neglected. Accounting rules and procedures are critical for the effective functioning of budgetary rules, as they define what has to be measured and lay out a framework for assessing progress and achievement. This chapter aims to start filling this gap by shedding light on the role of budgetary rules in ensuring the financial sustainability of public entities in the context of a multi-level government system.

2019 - Fiscal Responsibility and Multi-Level Governance: Bridging the Gap Between Policy and Management [Capitolo/Saggio]
Guarini, Enrico; Pattaro, Anna Francesca
abstract

Public-policy assumptions regarding sub-national governments' financial behavior are based on economic rationality. Therefore, to achieve fiscal stability at the macro level, central governments use fiscal rules both to constrain the behavior of local policymakers and to resolve deficit/debt biases. Using the Italian fiscal governance system as an illustrative example, this chapter considers both the tensions derived from achieving fiscal responsibility at the national level in a decentralized environment and the difficulties of maintaining adequate performance at the local government level. It is argued that the public management perspective can be helpful not only at the micro level but also at the macro level in developing public policies to promote fiscal stability. It is suggested that public policy should adopt a more holistic approach toward fiscal responsibility in multi-level governance environments. Such an approach requires a deep understanding of the determinants of financial viability of public sector organizations.

2019 - Gli istituti scolastici italiani tra rendicontazione e valutazione. Il bilancio sociale come strumento di integrazione tra le due dimensioni? [Articolo su rivista]
Mori, E.; Pattaro, A. F.; Fornaciari, E.
abstract

Attualmente nella letteratura economico-aziendale a livello nazionale ed internazionale i contributi su accountability, valutazione della performance e rendicontazione sociale degli istituti scolastici sono relativamente pochi. Questo articolo mira a indagare i temi sopra citati focalizzando l’attenzione sul Bilancio Sociale nel contesto italiano. In particolare, esso punta a contribuire alla letteratura analizzando le interdipendenze tra il bilancio sociale e gli altri documenti della programmazione e (auto)valutazione della scuola, nonché comprendere se esso sia in grado di concludere adeguatamente il ciclo della performance degli istituti scolastici in Italia. L’articolo riferisce di una ricerca di tipo qualitativo basata non solo sull’analisi della letteratura e della normativa vigente, ma anche sullo studio documentale di 31 bilanci sociali di istituti scolastici italiani secondo la strategia di content analysis.

2019 - Innovation in financial governance reforms: for better or for worse? [Articolo su rivista]
Guarini, Enrico; Pattaro, Anna Francesca
abstract

The global financial crisis has put public budgets throughout the European Union under severe pressure. Government responses to the financial crisis have mainly focused on cutbacks to balance the budget. In this paper, we focus on a specific case of innovation in financial governance in Italy that aimed to minimize the severe effects of financial constraints on local government, while managing deficit control goals at the central level. The regulatory innovation consisted in a system of agreements between levels of government based on the ability to exchange fiscal deficit permits. While this system keeps the aggregate government-wide deficit unchanged, it allows individual local governments to deviate from their initial fiscal balance targets by obtaining deficit permits from governments that have a surplus. This paper critically analyzes this innovation from three perspectives: the governance model inherent to this mechanism, the new financial management practices emerging at the local level, and the effectiveness of the mechanism with regard to declared goals and objectives. Findings from this study show that a critical element limiting innovation in fiscal governance seems to be connected to the simplistic observation that the overall budgetary position of the country’s government results from the algebraic sum of all individual government bodies’ financial results. At the core of this understanding are collateral effects that occur when local priorities are distorted by the need to achieve detached fiscal targets set in a top-down manner by the central government, as exemplified by the unexpected investment crunch in Italy induced by fiscal targets calculated on a mixed accrual-cash basis.

2019 - Inter-municipal cooperation as a solution for public services delivery? The case of Unioni di Comuni in Emilia-Romagna Region [Working paper]
Pattaro, A. F.; Ranuzzini, M.; Bonacini, L.
abstract

Inter municipal cooperation (IMC) represents a solution adopted all around the world in order to jointly provide services considering the complexity of contemporary socio-economic contexts. However, empirical evidence on IMC solutions is still week. The purpose of this paper is to analyse associations of municipalities (Unioni di Comuni, UC), the prevalent kind of IMC established in Italy, as a possible solution for sustainable public services delivery. Our research questions refer to the main features of Unioni di Comuni as an IMC for public services delivery in EmiliaRomagna Region (Italy), to the explanation of those characteristics, and to the evaluation of UCs and their features in terms of autonomy, resilience and sustainability. In order to meet our objectives, we accomplished a cluster analysis, considering administrative and socio-economic data; in addition, we examined specific characteristics within each cluster to proceed with a comparison between clusters in terms of revenues from transfers from other governments layers, own revenues, current expenses and financial autonomy index in the last years. Our results suggest a general tendency: to provide services through UC in E-R; and to enhance their development in terms of public service specialization. But at the same time, UCs generally decreased their own financial autonomy, relying on transfers from other public institutions. In line with Resource-Dependence Theory (RDT), our empirical analysis finds different clusters of UCs which act as new centres for public service delivery in Emilia-Romagna Region in order to reduce uncertainty over resources through the creation of new inter-institutional balances. However, the statement that strong UCs compensate weak starting territorial features of municipalities is not self-evident.

2017 - Amministrazioni locali, ricostruzione e riorganizzazione: tra vincoli normativi e necessità contingenti [Capitolo/Saggio]
Pattaro, Anna Francesca; Ranuzzini, Marco
abstract

In caso di disastri naturali, la Pubblica amministrazione e i comuni sono chiamati ad assumere ruoli centrali durante l’emergenza e soprattutto nella ricostruzione. Le amministrazioni locali sono sia vittime del disastro sia responsabili delle soluzioni adeguate per cittadini e stakeholder locali; devono rispettare il quadro normativo preesistente e la legislazione straordinaria d’emergenza. Molte amministrazioni hanno dovuto reinventare le proprie attività, il contenuto delle politiche e dei servizi per rispondere a istanze vecchie e nuove. Il caso del Modello unico digitale per l’edilizia è un interessante applicativo informatico introdotto dalla struttura commissariale in Emilia-Romagna per la richiesta e concessione di contributi pubblici per l’edilizia privata danneggiata dal sisma del 2012. Questa pratica di e-government ha innescato dinamiche di riorganizzazione e adattamento, ma anche la ricerca di spazi di autonomia, negli obiettivi fissati dai livelli gerarchici superiori.

2017 - Fiscal Responsibility and Multi-Level Governance: Bridging the Gap between Policy and Management [Capitolo/Saggio]
Guarini, Enrico; Pattaro, Anna Francesca
abstract

2017 - Il ruolo delle Unioni di comuni in situazioni di emergenza naturale: considerazioni da un caso di studio [Articolo su rivista]
Pattaro, Anna Francesca; Ranuzzini, Marco
abstract

Un evento drammatico come un sisma mette a dura prova le istituzioni locali e le eventuali iniziative di cooperazione inter-municipale per l’esercizio di funzioni e l’erogazione dei servizi. Questo contributo offre alcune riflessioni sul ruolo rivestito da alcune Unioni di Comuni del modenese nella gestione delle emergenze e nel percorso di ricostruzione dopo il sisma del 2012 in Emilia-Romagna.

2016 - Analisi degli effetti socio-economici del sisma [Capitolo/Saggio]
Bertolini, P.; Giovannetti, E.; Martinelli, E.; Palmirani, M.; Pattaro, F.; Russo, M.; Sartori, L.
abstract

Unim ore e il terremoto del 2012 in Emilia Romagna. Interventi e ricerche per fronteggiare l’emergenza e sostenere la ripresa

2016 - Budgetary Principles [Voce in Dizionario o Enciclopedia]
Pattaro, Anna Francesca
abstract

Budgetary principles represent values and rules that need to be considered and/or accomplished when preparing, executing, and analyzing the budget of a government or a public sector entity. Therefore they indirectly affect different aspects of the budgeting process and the budgeting cycle, as well as many other issues of public administration. They differ from budgetary constraints, like those imposed in some countries to governments or specific public sector entities in order to comply with some general macroeconomic targets. Examples of budgetary (or fiscal) constraints are those imposed by the European Union under the Stability and Growth Pact. While different budgetary constraints, as budgeting techniques, might be used according to specific contingencies, budgetary principles have general value and can be applied to all governments and public sector entities, regardless of particular circumstances.

2016 - Deficit control and fiscal austerity in the EU: time to consider the local impact [Articolo su rivista]
Guarini, Enrico; Pattaro, Anna Francesca
abstract

The recent public and academic debate in Europe about the extent to which fiscal austerity can successfully reduce deficits and public debt, while not inhibiting economic growth, has primarily taken place at the level of national governments. In contrast, differences in the implementation of EU debt and deficit rules at the local level and their social and political consequences within member states have received much less attention. In this paper, we use the case of Italy to reveal the potential impact of EU fiscal austerity at the local level. To achieve this goal, the resource dependence theory is helpful both to understand intergovernmental relations and to explain much of the local impact of fiscal austerity. Our analysis shows that balancing the budget at the central level cannot neglect how a balanced budget affects local governments' financial management. In Italy, this process has led to a severe reduction in public investments at the local level and to a lack of political accountability. In terms of policy implications, this paper suggests that the EU's policy makers should consider local issues within the domestic settings more seriously and that they should not neglect critical situations.

2016 - Innovation and development after the earthquake in Emilia [Working paper]
Russo, M.; Silvestri, P.; Bonifati, G.; Gualandri, E.; Pagliacci, F.; Pattaro, A. F.; Pedrazzoli, A.; Pergetti, S.; Ranuzzini, M.; Reverberi, M.; Solinas, G.; Vezzani, P.
abstract

The 2012 earthquake in Emilia-Romagna (Italy) has shaken up the collective understanding on the socioeconomic importance of a vast territory that generates almost 2% of Italian GDP. The area affected by the earthquake is characterized by the presence of important industrial and agricultural districts, and by good practices of local governance that are internationally renowned. Private and public buildings, factories, offices and retail shops, historical and cultural heritage sites have been severely damaged. Not only, but it set in motion transformations in the socio-economic system that might have unexpected consequences and that undermine the quick recovery of the local system: different agents, at different levels, taking individual and collective decisions, generate a cascade of changes that interact with its evolution path. Indeed, earthquakes pose challenges, but provide unprecedented opportunities: strategic decisions by economic and political agents, newly available financial resources, coordination or lack of coordination among main stakeholders, and so on. The following paper provides an overview of the first results of Energie Sisma Emilia research project: it aims at collecting and disseminating relevant knowledge and evidence in order to design policies. In particular, it identifies the agents propelling innovation processes, and analyses their strategies in ever-changing environment. The paper starts with a socio-economic analysis of the area struck by the earthquake, followed by the results of three of the focus groups conducted. Eventually, it illustrates a specific innovation: the introduction and implementation of the digital infrastructure “Mude”.

2016 - Innovation and development after the earthquake in Emilia [Working paper]
Russo, M.; Silvestri, P.; Bonifati, G.; Gualandri, E.; Pagliacci, F.; Pattaro, A.; Pedrazzoli, A.; Pergetti, S.; Ranuzzini, M.; Reverberi, M.; Solinas, G.; Vezzani, P.
abstract

The 2012 earthquake in Emilia-Romagna (Italy) has shaken up the collective understanding on the socioeconomic importance of a vast territory that generates almost 2% of Italian GDP. The area af-fected by the earthquake is characterized by the presence of important industrial and agricultural districts, and by good practices of local governance that are internationally renowned. Private and public buildings, factories, offices and retail shops, historical and cultural heritage sites have been severely damaged. Not only, but it set in motion transformations in the socio-economic system that might have unexpected consequences and that undermine the quick recovery of the local system: different agents, at different levels, taking individual and collective decisions, generate a cascade of changes that interact with its evolution path. Indeed, earthquakes pose challenges, but provide unprecedented opportunities: strategic decisions by economic and political agents, newly available financial resources, coordination or lack of coordination among main stakeholders, and so on. The following paper provides an overview of the first results of Energie Sisma Emilia research project: it aims at collecting and disseminating relevant knowledge and evidence in order to design poli-cies. In particular, it identifies the agents propelling innovation processes, and analyses their strat-egies in ever-changing environment. The paper starts with a socio-economic analysis of the area struck by the earthquake, followed by the results of three of the focus groups conducted. Eventual-ly, it illustrates a specific innovation: the introduction and implementation of the digital infrastruc-ture “Mude”.

2016 - Innovazioni e sviluppo dopo il sisma in Emilia [Capitolo/Saggio]
Russo, Margherita; Silvestri, Paolo; Bonifati, Giovanni; Gualandri, Elisabetta; Pagliacci, Francesco; Pattaro, Anna Francesca; Pedrazzoli, Alessia; Pergetti, Silvia; Ranuzzini, Marco; Reverberi, Manuel; Solinas, Giovanni; Vezzani, Paola
abstract

Quali sentieri di sviluppo si attivano nei territori colpiti da disastri naturali? Disastri naturali come quelli che si sono verificati in Italia nel secondo dopoguerra e in particolare eventi sismici, alluvioni, frane ed esondazioni richiamano in misura crescente l’attenzione, non solo quella degli studiosi, sulla fragilità del territorio e sulla necessità di interventi di prevenzione per mitigare gli effetti economici e sociali dei disastri naturali. Le riflessioni proposte in questo saggio si basano su una prima lettura dei risultati del progetto di ricerca “Energie Sisma Emilia”. Avviato nel settembre 2014 da un vasto gruppo di ricerca dell’Università di Modena e Reggio Emilia, il progetto ha una duplice finalità: contribuire, con l’analisi degli effetti del terremoto sull’assetto economico e sociale della regione, all’accumulo e condivisione della conoscenza necessaria per favorire la maturazione di decisioni strategiche informate. Il ruolo dell’università nel processo di ricostruzione è esso stesso un elemento di innovazione nella fase che segue un disastro naturale: si tratta di un attore centrale perché potenzialmente capace di creare nuove conoscenze necessarie per rispondere alle domande che accompagnano la ricostruzione.

2015 - Il Comune di Sassari [Capitolo/Saggio]
Pattaro, Anna Francesca
abstract

Il modello di governo adottato dal comune di Sassari negli ultimi anni ha destato interesse. Il sindaco uscente, nei nove anni (2005-2014) in cui ha rivestito questo ruolo ha riscosso un consenso significativo tra i propri cittadini e ha suscitato curiosità tra gli operatori e gli esperti del settore per la scelta, compiuta nel gennaio del 2011, di nominare direttore generale del Comune un manager di origini anglosassoni e con esperienze nel settore privato. Questo sodalizio è durato solo tre anni (fino a marzo 2014) e non è affatto scontato che le innovazioni da loro introdotte nel governo e nella gestione del comune di Sassari riescano a sopravvivere. Tuttavia è interessante ricostruirle, insieme alle logiche e ai principi cui sono ispirate.

2013 - Comuni 2.0. Un'indagine esplorativa sull'utilizzo dei social media nei Comuni italiani di medie e grandi dimensioni [Articolo su rivista]
Montanari, Fabrizio; Pattaro, Anna Francesca; Scapolan, Anna Chiara
abstract

Purpose: Social media represent a relevant innovation both from a social and an economic point of view, since they provide organizations with several opportunities. In the last years, public sector organizations have started to use these instruments to achieve different purposes such as, for instance, improve communication and involvement of citizens and other stakeholders. The present contribution aims at deepening extant knowledge about the adoption of social media and web 2.0 instruments in the Italian municipalities. This article presents the main results of an explorative study on the diffusion and use of social media, with a focus on social networks, among Italian municipalities of medium and large size, i.e. with more than 15,000 inhabitants. The addressed research questions are: what social media are more frequently adopted and how are they used? What have been the reasons driving their adoption? Have the engagement and investments of Italian municipalities on social media supported the evolution of their e-Government strategies in terms of technological sophistication and interactions with citizens and other stakeholders?. Methodology: This article is mainly based on the results of an explorative study conducted through an on-line questionnaire: 206 municipalities answered it for a redemption rate of 29%. Subsequently, we conducted a qualitative analysis of the social network profiles of the Italian municipalities that had invested more resources in social media. The research adopts the perspective of municipalities which decided to adopt social media as tools useful for the external communication of the policies, services and activities and for the implementation of an effective dialogue and interaction with citizens and local stakeholders, inspired to the e-Democracy. Findings: The research shows that in the last years a large part of municipalities with more than 15,000 inhabitants have recognized the innovative potential of social media. However, if interested in these new technologies, municipalities are very cautious in their investments. Moreover, they generally aim at improving the effectiveness and efficiency of communication processes with their constituents, while the attempts to fully exploit the potential of social media in order to open public discussion and e-Democracy are still rare. Relevance and implications for research and policy/practice: This paper deals with a topic that has only partially been investigated by the existing research. Thus, it aims at contributing to literature on e-Government, e-Democracy and on social media adoption in Public organizations. In doing so, it also has practical implications for policy-making concerning e-Government and in particular the use of social media in the Public Sector.

2013 - Il Patto di Stabilità Territoriale: un'analisi comparata delle esperienze regionali [Articolo su rivista]
E., Guarini; Pattaro, Anna Francesca
abstract

Il contributo si inserisce nel filone di ricerca sulla governance e si pone l’obiettivo di indagare, in una prospettiva economico-aziendale, le caratteristiche dei sistemi di coordinamento della finanza pubblica emergenti dall’introduzione del Patto di Stabilità Territoriale. Il contributo analizza le esperienze regionali con l’obiettivo di verificare in quale misura i sistemi adottati abbiano consentito: i) di coordinare i fabbisogni di equilibrio finanziario del sistema pubblico regionale con i fabbisogni delle singole amministrazioni; ii) di sviluppare logiche di responsabilizzazione degli enti coinvolti; iii) di attenuare i vincoli di bilancio e finanziari determinati dal Patto di Stabilità nazionale. This paper investigates the new role of Italian regions in budgetary coordination of Local Government (LG) fiscal targets. The governance perspective is adopted to address control issues resulted from the new “Regional Stability Pact” arrangement. Three main questions will be answered. First, what regional budgetary coordination models are taking place, and how effective are these models? Second, what do regional arrangements look for the fiscal accountability of local governments? Third, do regional arrangements serve as effective avenues for mitigating state fiscal constraints?

2013 - Online transparency for accountability: one assessing model and two applications [Articolo su rivista]
R. P., Lourenço; P. Moura e., Sá; S., Jorge; Pattaro, Anna Francesca
abstract

This paper proposes, in the context of Open Government, a model to assess how public sector entities are taking advantage of the internet as an information disclosure tool and a means to promote transparency, specifically in what concerns the use of public resources (input transparency for accountability). The assessment model and resulting Transparency Index gives particular attention to the disclosure of detailed (disaggregated) data according to the principles of Open Government Data, namely by valuing data visibility, adequate format for further processing, and the autonomous presentation of individual information items. Subsequently, the paper demonstrates the applicability of the proposed model by carrying out two assessment exercises on two subsets of Portuguese and Italian municipalities. Results show that, all in all, the municipalities analysed do not yet disclose enough information useful for accountability processes and they do not take advantage of the internet potential to make the data provided more visible and re-usable by citizens and local stakeholders. Alone, high-level policy directives, governmental requirements and national legislation guaranteeing access to information are not enough to ensure public entities (municipalities in particular) disclose all the relevant data, and therefore specific guidelines are needed.

2012 - I Comuni italiani sono 2.0? I risultati di un’indagine esplorativa [Articolo su rivista]
Montanari, Fabrizio; Pattaro, Anna Francesca; Scapolan, Anna Chiara
abstract

I Comuni, e più in generale le Pubbliche Amministrazioni, per diventare organizzazioni 2.0 a tutti gli effetti devono affrontare una sfida di tipo culturale. Ai vertici politici e tecnici viene richiesto di pensare e agire nella logica del coinvolgimento e della partecipazione dei cittadini.Se è vero che l'impiego dei social media può di per sè favorire lo scambio e il confronto multilaterale, un efficace utilizzo di questi strumenti deve fondarsi su una preesistente e robusta cultura di democrazia partecipativa e di apertura all'innovazione.

2012 - La valutazione e la misurazione della performance nella dirigenza scolastica. Alcune esperienze internazionali a confronto [Articolo su rivista]
Pattaro, Anna Francesca; Mori, Elisa
abstract

Le recenti riforme del Management Pubblico hanno attribuito grande rilevanza al tema della misurazione, valutazione e gestione delle performance, anche in ambito scolastico. Esso è oggetto di una vasta letteratura che fa riferimento a diverse discipline ed a numerose prospettive teoriche. Tuttavia risultano relativamente pochi i riferimenti e i contributi riguardanti la valutazione della performance della dirigenza scolastica. Questo contributo ha natura esplorativa e mira a indagare questi temi per offrire un modello interpretativo delle tendenze emergenti riguardo la performance e valutazione nella dirigenza scolastica a livello internazionale attraverso alcuni brevi studi di caso. Si discutono poi i tratti comuni e le regolarità individuate, così da formulare delle proposte sul tema e per la ricerca futura.

2011 - Il Patto di Stabilità Interno e l'orientamento della gestione al breve periodo. Alcune osservazioni in ottica aziendale sugli effetti tra i Comuni italiani [Articolo su rivista]
Pattaro, Anna Francesca
abstract

The Italian ‘Internal Stability Pact’ (ISP) has been introduced in 1999 in order to involve and enhance responsiveness of local governments towards the European ‘Stability and Growth Pact’ (1997) and its constraints. Since then the Italian Pact has been progressively reinforced and tightened up. This article aims to analyze the effects of the formal respect of the ISP through the lens of Italian Business Economics and its fundamental principles. It is based on the examination of the existing literature, and especially on the analysis of the official financial statements (2002-2006) of a representative sample of Italian municipalities.This investigation confirms that the compliance to the ISP caused some relevant consequences on Italian Municipalities: not only in terms of preferences and policies concerning accounting, debt, investments and expenses, but also on choices concerning internal and external management and local governance. It encourages the adoption of initiatives aiming to reduce public expenses and waste and to enhance the efficiency, effectiveness and economy in Municipalities’ management and in public services’ offer; but similarly it seems to induce a general embitterment the underlying institutional hostility between local and national governments, and the adoption of some opportunistic or ‘risky’ decisions.Furthermore this control system tends to accentuate, and sometimes to stimulate, Municipalities’ inclination to focus management decisions to the short term, despite their sustainability and inter-generational equity, and it exacerbates general difficulties in long-term planning and in the management of extraordinary events.Finally ISP seems to generate a critical trade-off between: the control of public expenses and deficit, the enhancement of the Italian Municipalities’ autonomy after devolution and Constitutional reforms, and finally the improvement of the efficiency and the effectiveness in internal and external management and in the local governance.

2010 - Il welfare locale tra pubblico, privato e nonprofit [Capitolo/Saggio]
S., DE MARTINO; Pattaro, Anna Francesca
abstract

Nell'ultimo decennio in Italia i sistemi di welfare hanno subito dei significativi cambiamenti anche a seguito di iniziative di riforma che stanno modificando profondamente il contesto in cui sia le amministrazioni pubbliche che le organizzazioni del terzo settore si trovano ad operare.Questo capitolo - dopo una presentazione delle principali caratteristiche degli attuali sistemi di welfare locale - analizza i ruoli, le azioni, i punti di forza e di debolezza dei diversi attori coinvolti nei sistemi di welfare locale e le relazioni che tra essi intercorrono.Lo schema di analisi è successivamente applicato al contesto del welfare locale nel territorio veneziano.Il capitolo propone infine delle valutazioni e suggerimenti a proposito degli sviluppi futuri dei sistemi di welfare locale tra comunità e polis in termini di ruoli e funzioni dei diversi attori - pubblici e privati - coinvolti.

2010 - Imprenditorialità sociale, territorio e sviluppo sostenibile [Capitolo/Saggio]
Pattaro, Anna Francesca
abstract

Questo capitolo ha un duplice obiettivo: analizzare l'impatto delle imprese sociali sulla competitività territoriale, ed ipotizzare un modello di sviluppo locale sostenibile proprio perchè fondato sul coinvolgimento attivo delle imprese sociali.Il capitolo analizza le esperienze realizzate in due sistemi territoriali confinanti ma diversi per caratteristiche contestuali e scelte riguardo l'imprenditorialità sociale e suggerisce i fattori influenti ed alcune proposte per gli sviluppi futuri delle imprese sociali e dei relativi ruoli e relazioni intrattenute con le Pubbliche Amministrazioni e con il sistema territoriale in generale.

2009 - Gli effetti dell’applicazione del Patto di stabilità interno sulle scelte di indebitamento e di investimento degli enti locali [Capitolo/Saggio]
Pattaro, Anna Francesca; M., Sicilia; M., Liguori
abstract

Il Patto di Stabilità Interno (PSI) è stato introdotto in Italia nel 1999 per responsabilizzare gli enti locali rispetto al perseguimento dei vincoli imposti dal Patto di Stabilità e Crescita europeo. Da allora gli elementi caratterizzanti il Patto interno sono cambiati talvolta radicalmente con cadenza annuale.Questo capitolo, dopo un breve excursus sull'evoluzione delle caratteristiche del PSI nell'ultimo decennio, presenta i risultati di una ricerca condotta sui bilanci consuntivi di un campione di 101 comuni italiani rappresentativo dei sottoposti al Patto di Stabilità Interno. L'analisi ha riguardato in particolare gli effetti dell'adempimento del Patto sulla relativa struttura di bilancio, le scelte di indebitamento, di investimento e di gestione dei comuni coinvolti. Questa elaborazione evidenzia che il PSI sembra aver condizionato pesantemente le scelte dei comuni. La precedente analisi è completata da una parte interpretativa dei risultati e delle scelte osservate, nonchè alcune questioni aperte ed i possibili scenari futuri.

2009 - Un confronto internazionale: come altri Paesi europei hanno declinato il Patto di stabilità interno [Capitolo/Saggio]
Pattaro, Anna Francesca; Caperchione, Eugenio; A., Sancino
abstract

La necessità di rispettare i vincoli dettati dal Patto di Stabilità e Crescita (PSC) Europeo (1997) ha comportato non solo in Italia, ma anche negli altri Paesi dell’Unione Europea, una maggiore attenzione verso la situazione finanziaria delle amministrazioni locali che, pur non essendo ufficialmente chiamate in causa dal PSC nemmeno in caso di eventuali sanzioni, contribuiscono comunque all’equilibrio complessivo richiesto per il sistema delle amministrazioni pubbliche nazionali.Il presente capitolo analizza le scelte fatte nei paesi dell'Unione Europea in termini di coinvolgimento/responsabilizzazione degli enti locali, individuando diversi approcci alla formulazione dei relativi Patti di Stabilità nazionali concepiti per adempiere al PSC. L'analisi si è focalizzata in particolare sui Paesi che hanno scelto di adottare un Patto di Stabilità Nazionale che impegni non solo gli Stati Nazionali, ufficialmente impegnati dalla ratifica del PSC, ma anche i livelli amministrativi inferiori.Il capitolo presenta inoltre dei brevi studi di caso focalizzati sulle scelte di Patto di Stabilità nazionale svolte in Spagna ed in Austria, ed offre infine, a partire dall'analisi delle esperienze estere, degli spunti per il miglioramento del Patto di Stabilità Interno italiano .

2008 - La collaborazione tra aziende pubbliche e private in una efficace governance per lo sviluppo territoriale. Attori, ruoli e strumenti [Articolo su rivista]
Pattaro, Anna Francesca
abstract

Negli ultimi decenni la natura e gli obiettivi dell’attività di governo locale sono progressivamente cambiati ed esso insieme alla fornitura di prodotti/servizi alla cittadinanza ed al territorio si fondano sempre più su relazioni di collaborazione e partnership in rete che coinvolgono attivamente sia diverse aziende ed amministrazioni pubbliche, sia aziende ed attori privati sia profit che nonprofit. Inoltre anche il tema dello sviluppo e della competitività territoriale sono divenuti sempre più critici. Questo articolo si propone di individuare ed analizzare: le tipologie e gli strumenti di collaborazione e partnership utili per il perseguimento di una efficace governance locale per lo sviluppo e la competitività territoriale, gli attori coinvolti, i relativi ruoli assunti, le relazioni instaurate e le eventuali condizioni favorevoli o criticità emergenti.

2005 - “Web Service Portals: Transforming Local Administrations through Enabling Technologies” [Capitolo/Saggio]
Pattaro, Anna Francesca; F., Schiavone
abstract

Web services portals allow to improve and co-ordinate the offer of citizen-oriented services between different Public Sector Organizations. These portals are based on the network collaboration between public and private actors.For this reason several european digital cities have enhanced this kind of public services which can be conceived as a frontier of e-government and e-democracy. The chapter presents and discusses Web Services Portals' peculiarities and their implementation difficulties together with some significative experiences realized in several European "digital cities".

2004 - "Portali di Servizi Web: Trasformare le amministrazioni locali attraverso le nuove tecnologie" [Capitolo/Saggio]
Pattaro, Anna Francesca; F., Schiavone
abstract

I portali di servizi web (web service portals) consentono di potenziare e coordinare l'offerta di servizi tra amministrazioni pubbliche, grazie anche alla collaborazione di soggetti privati.Per questo molte città europee digitali hanno potenziato questo genere di servizi che rappresentano una nuova dimensione di e-government e di e-democracy. Il capitolo evidenzia le peculiarità e difficoltà di implementazione di questi strumenti e le esperienze avviate a livello europeo in alcune "digital cities".

Università degli studi di Modena e Reggio Emilia

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