I. Brusca

发表

Governance and efficiency in the Brazilian water utilities: A dynamic analysis in the process of universal access

A. Barbosa, Severino Cesário de Lima, I. Brusca, 2016 .

Are Citizens Significant Users of Government Financial Information?

I. Brusca, V. Montesinos, 2006 .

Financial Sustainability as a Driver for Transparency and E-Democracy: A Comparative Study in Italian and Spanish Local Governments

I. Brusca, Natalia Aversano, Francesca Manes Rossi, 2018 .

Local government administration systems and local government accounting information needs: is there a mismatch?

I. Brusca, Sandra Cohen, Francesca Manes Rossi, 2019 .

Guest editorialHappy endings and successful stories in public sector financial management: a lesson drawing perspective

I. Brusca, Sandra Cohen, Eugenio Caperchione, 2021, International Journal of Public Sector Management.

From Rhetoric to Practice: The Case of Spanish Local Government Reforms

I. Brusca, V. Montesinos, 2013 .

The usefulness of performance reporting in local government: comparing Italy and Spain

I. Brusca, V. Montesinos, Natalia Aversano, 2013 .

Towards Performance, Quality and Environmental Management in Local Government: the Case of Spain

I. Brusca, V. Montesinos, 2009 .

Implementing the International Public Sector Accounting Standards for consolidated financial statements: facilitators, benefits and challenges

I. Brusca, M. Fernandes, Patrícia Gomes, 2019, Public Money & Management.

Introduction: The Gordian knot of public sector accounting and the role of the International Public Sector Accounting Standards

I. Brusca, Sandra Cohen, Eugenio Caperchione, 2016 .

The harmonization of government financial information systems: the role of the IPSASs

I. Brusca, Bernardino Benito, V. Montesinos, 2007 .

REVISTA DE CONTABILIDAD SPANISH ACCOUNTING REVIEW

I. Brusca, Jorge Olmo, 2020 .

The academic voice in the EPSAS project

I. Brusca, Sandra Cohen, Francesca Manes‐Rossi, 2021 .

Accountability and Transparency to Fight against Corruption: An International Comparative Analysis

I. Brusca, Natalia Aversano, Francesca Manes Rossi, 2018 .

The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula

I. Brusca, E. Vilhena, M. Fernandes, 2022, Journal of Public Budgeting, Accounting & Financial Management.

Setting consolidated reporting standards for local government

I. Brusca, G. Grossi, Francesca Manes‐Rossi, 2018, Public Money & Management.

Accounting and management systems for governments have been adapted and developed in line with new public management (NPM) principles and methodology in order to control public expenditure (Ellwood and Newberry,

I. Brusca, G. Grossi, Francesca Manes‐Rossi, 2018 .

Accounting, new public management and performance measurement: the Spanish versus the Anglo-Saxon experience

I. Brusca, V. Montesinos, 2012 .

International experiences in whole of government financial reporting: lesson-drawing for Spain

I. Brusca, V. Montesinos, 2009 .

Intellectual capital disclosure and academic rankings in European universities

I. Brusca, Sandra Cohen, G. Nicolò, 2019, Meditari Accountancy Research.

Financial accounting information presented with infographics: does it improve financial reporting understandability?

Xenia J. Mamakou, I. Brusca, Sandra Cohen, 2022, Journal of Public Budgeting, Accounting & Financial Management.

Public sector accounting harmonization in the European Union through the lens of the garbage can model

I. Brusca, Sandra Cohen, Francesca Manes Rossi, 2022, Financial Accountability & Management.

Accountability in nonprofit organisations: the value of integrated reporting for the case of Spain

I. Brusca, Margarita Labrador, P. Blasco, 2022, CIRIEC-España, revista de economía pública, social y cooperativa.

The quest for users’ needs in public sector budgeting and reporting

I. Brusca, Eugenio Caperchione, Ellen Haustein, 2019, Journal of Public Budgeting, Accounting & Financial Management.

Features and drivers of citizen participation: Insights from participatory budgeting in three European cities

I. Brusca, R. L. Orelli, Ellen Haustein, 2021, Public Management Review.

Implementing Performance Reporting in Local Government: A Cross-Countries Comparison

I. Brusca, V. Montesinos, 2016 .

Translating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal

I. Brusca, Susana Jorge, Sónia P. Nogueira, 2019, Journal of Comparative Policy Analysis: Research and Practice.

Public Financial Management Reforms: The Role of Ipsas in Latin‐America

I. Brusca, V. Montesinos, M. Gómez-Villegas, 2016 .

In the pursuit of harmonization: comparing the audit systems of European local governments

I. Brusca, Francesca Manes Rossi, V. Condor, 2020, Public Money & Management.

Towards the Harmonisation of Local Accounting Systems in the International Context

I. Brusca, Vincente Condor, 2002 .

Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain

I. Brusca, V. Montesinos, Danny S. L. Chow, 2013 .

International Classification of Local Government Accounting Systems

I. Brusca, Bernardino Benito, 2004 .

Exploring the Relevance of Accounting Frameworks in the Pursuit of Financial Sustainability of Public Sector Entities: A Holistic Approach

I. Brusca, Sandra Cohen, J. Caruana, 2019, Financial Sustainability of Public Sector Entities.

Comparing Accounting Systems in Europe

I. Brusca, Sandra Cohen, Eugenio Caperchione, 2015 .

A Multivariate Study of Internet Use and the Digital Divide

C. Serrano‐Cinca, J. F. Muñoz‐Soro, I. Brusca, 2018 .

Public sector accounting and auditing in Europe : the challenge of harmonization

I. Brusca, 2015 .

The challenge of sustainability and integrated reporting at universities: A case study

I. Brusca, M. Larrán, Margarita Labrador, 2018, Journal of Cleaner Production.

Adopting International Public Sector Accounting Standards: a challenge for modernizing and harmonizing public sector accounting

I. Brusca, J. Martínez, 2016 .

Harmonizing public sector accounting in Europe: thinking out of the box

I. Brusca, Sandra Cohen, Eugenio Caperchione, 2016 .

IPSAS in Latin America: innovation, isomorphism or rhetoric?

I. Brusca, A. Bergmann, M. Gómez-Villegas, 2020 .

IPSAS, EPSAS and Other Challenges in European Public Sector Accounting and Auditing

I. Brusca, Sandra Cohen, Eugenio Caperchione, 2018 .

Public Sector Accounting and Auditing in Europe

I. Brusca, Sandra Cohen, Eugenio Caperchione, 2015 .

Developments in financial information by local entities in europe

I. Brusca, V. Montesinos, 2010 .

Drivers for the financial condition of Local Government: a comparative study between Italy and Spain

I. Brusca, Natalia Aversano, F. Rossi, 2015 .

The first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectives

I. Brusca, C. Pontoppidan, 2016 .

The Application of the IPSAS in Spain

I. Brusca, V. Montesinos, Rosa Maria Dasí, 2021 .

A Framework for Comparing Financial Sustainability in EU Countries: National Accounts, Governmental Accounting and the Challenge of Harmonization

I. Brusca, V. Montesinos, Rosa Mª Dasí, 2019, Financial Sustainability of Public Sector Entities.

Are higher education institutions in Europe preparing students for IPSAS?

I. Brusca, Susana Jorge, Eugenio Caperchione, 2019, International Journal of Public Sector Management.

GENERAL CONCLUSIONS

I. Brusca, V. Montesinos, Patrícia Gomes, 1992, Challenges in the Adoption of International Public Sector Accounting Standards.

Comparative Analysis Between Portugal and Spain

I. Brusca, V. Montesinos, M. Fernandes, 2021 .

Editorial: Innovations in public sector financial and management accounting—for better or worse?

I. Brusca, Sandra Cohen, Eugenio Caperchione, 2019, Public Money & Management.

Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe

I. Brusca, Sandra Cohen, Eugenio Caperchione, 2020 .

Drivers for Universities’ Contribution to the Sustainable Development Goals: An Analysis of Spanish Public Universities

I. Brusca, N. Blasco, Margarita Labrador, 2020, Sustainability.

Online sustainability information in local governments in an austerity context: An empirical analysis in Italy and Spain

Natalia Aversano, Francesca Manes Rossi, Isabel Brusca, 2016, Online Inf. Rev..

REVISTA DE CONTABILIDAD SPANISH ACCOUNTING REVIEW

I. Brusca, V. Montesinos, 2019 .

Management Accounting Innovations in Universities: A Tool for Decision Making or for Negotiation?

I. Brusca, Margarita Labrador, V. Condor, 2019, Public Performance & Management Review.

Performance Measurement in Italian and Spanish Local Governments: Comparative Policy Analysis

I. Brusca, Natalia Aversano, Francesca Manes Rossi, 2017 .

The impact of Financial Information on Voting Behaviour

I. Brusca, J. Olmo, Margarita Labrador, 2020 .