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This study investigates the conditions under which transparency contributes to citizens' understanding of financial reporting and examines how this enhanced understanding is associated with public participation. To this end, a survey experiment was conducted in which two attributes of financial reporting transparency (i.e., content clarification and presentation format) were the manipulated variables, whereas citizens' understanding and public participation were the outcome variables. Results demonstrate that the provision of explanations to clarify obscure technical jargon does have a positive effect on citizens' understanding. A similar effect was found for the provision of graphical and visual representations. However, the study reveals that there is no additional benefit in simultaneously providing both explanations of technical jargon and visual aids. Furthermore, findings show that the levels of public participation are highest among the individuals who felt they understood the financial information the best, but yet possessed the lowest level of actual understanding.

Per far fronte alle crescenti pressioni a cui il sistema socio-sanitario è sottoposto e rispondere a esigenze di miglioramento delle performance aziendali, spesso le RSA hanno fatto ricorso a scelte di esternalizzazione. Lo studio presenta e discute i risultati di un’indagine esplorativa realizzata attraverso una survey indirizzata a tutti i direttori generali e gestionali delle RSA lombarde. In particolare, approfondisce i fenomeni di esternalizzazione e reinternalizzazione nelle RSA pubbliche, private for profit e private non profit. Dall’indagine risulta che l’esternalizzazione è un fenomeno diffuso e variegato, potenzialmente in grado di apportare numerosi benefici, ma complesso da valutare e da gestire, nonché non definitivo.

Purpose: The paper aims to offer a viewpoint on how governmental budgeting needs to be reconsidered after the COVID-19 outbreak. Design/methodology/approach: Building on extant research, and drawing on the Italian context, the paper provides reflections on four interrelated aspects: (1) how budgeting and reporting processes and formats are being modified; (2) how budgeting may enhance governments' financial resilience; (3) how citizens are involved in the budgeting cycles and (4) how emergency responses may produce opportunities for corruption. Findings: To tackle COVID-19 related challenges, budgeting, rebudgeting, reporting processes and formats need to be reconsidered and supported by the development of new competencies. Governments will need to put stronger emphasis on the anticipatory and coping roles of budgeting to reduce public organizations' exposure to shocks and support governmental resilience. The involvement of citizens has proven critical to face the pandemic and will become increasingly relevant due to the financial impacts of COVID-19 on future public service provision. Greater attention to the risks of increased corruption is also needed. Originality/value: Drawing lessons from one of the countries most hit by COVID-19, the paper offers a viewpoint on a timely topic of international relevance by looking in an integrated way at interrelated topics such as budgeting, rebudgeting, reporting, financial resilience, coproduction and corruption.