The role of digitalization in promoting the sustainable development goals. An empirical assessment of Italian local governments Marco Bisogno, Beatriz Cuadrado-Ballesteros, Francesca Manes-Rossi, Noemi Peña-Miguel Cities, 2026 This study empirically investigates whether digitalization affects local governments' (LGs) capacity to achieve the Sustainable Development Goals (SDGs). Focusing on the Italian context and adopting a socio-technical lens, the analysis uses an econometric model in which the level of SDGs implementation represents the dependent variable, while the level of digitalization refers to the independent variable. The model additionally considers socioeconomic factors, including political ideology and strength, financial situation, level of indebtedness, and the proportion of the youth demographic. The sample includes 108 Italian provincial capitals, each with more than 20,000 inhabitants. Considering the availability of data about the main variables, the digitalization index and control variables refer to 2021, while the SDG index refers to 2022. Empirical findings suggest that digitalization supports progress on SDGs related to economic and social development, but has a limited impact on environmental goals and partnerships. Moreover, economic policies often take precedence over sustainable development in shaping local agendas. As a main policy implication, the digitalization of local public services may enhance people's access to essential services, helping to address major global social and economic challenges.
Governing the Costs and Financial Sustainability Standardization of Italian Universities Massimo Sargiacomo, Vincenzo Sforza, Antonio D'Andreamatteo, Francesca Manes Rossi, Rosanna Spanò Financial Accountability and Management, 2026 This article investigates the growing role of cost standards and financial sustainability procedures in the governance of public universities, focusing on the Italian higher education sector. Although the neoliberal transformation of universities and the spread of performance‐based management have been widely studied, limited research has explored how States themselves implement cost standardization as a mechanism of control. Adopting a Foucauldian theoretical framework and drawing on primary data from interviews and institutional documents, the study first traces the evolution of these reforms over the past two decades and then examines how university actors experience and interpret their impact conceptualizing standard costing and sustainability metrics as technologies of government —instrumental in aligning institutional behavior with macro‐level policy objectives. These technologies are produced by multiple centers of calculation and rely on calculative practices that link funding distribution to performance classifications. The findings reveal how these practices contribute to a disciplinary regime that reshapes accountability structures and power relations within universities. By situating the Italian case within broader debates on neoliberalism, standardization, and public sector accounting, the study extends Foucauldian scholarship on governmentality and contributes to understanding how financial reforms manifest in higher education governance.
Connecting the dots: from SDGs to well-being Sandra Cohen, Xenia J. Mamakou, Francesca Manes Rossi, Isabel Brusca Journal of Public Budgeting Accounting and Financial Management, 2025 Purpose Sustainable Development Goals (SDGs) are gaining traction globally, yet limited empirical evidence exists on how national characteristics influence SDGs achievement and how this success translates into citizens’ well-being. The paper develops and tests a model examining the influence of governance, political and economic factors on SDG achievement and the subsequent relationship between SDG accomplishments and perceived well-being. Design/methodology/approach Using data from the United Nations (UN) database on SDGs, the World Happiness Index, democracy metrics and Gross Domestic Product (GDP) statistics, the study analyses 96 countries in 2022. Partial Least Squares Structural Equation Modelling (PLS-SEM) is employed to uncover intricate relationships and dependencies among variables. Findings The results indicate that strong coordination for meeting SDGs, i.e. SDG17, high democracy levels and country wealth significantly enhance SDG achievements. In turn, successful SDG implementation positively influences citizen well-being, suggesting that sustainability efforts have meaningful everyday effects. Practical implications Governance emerges as another key enabler for SDG achievement alongside political and economic factors. The findings highlight the importance of investments in governance capacity and the recognition of SDG targets as reflections of deeper socioeconomic mechanisms and well-being drivers and not just as standalone goals. Furthermore, our findings pose challenges in public financial management on a dual front. Firstly, whether more accounting-based ratios can better track SDG achievement and improve transparency and comparability. Secondly, whether a new system of accounting based on well-being indicators should be developed to illuminate the sustainability-well-being nexus and inform sociopolitical and environmental decision-making. Originality/value The study underscores governance as a central aspect to SDG successful achievement and citizen well-being, affirming the role of public administration in enhancing happiness.
Public Financial Management for Sustainable Development Goals: Challenges, Experiences, and Perspectives Francesca Manes Rossi, Isabel Brusca, Sandra Cohen, Eugenio Caperchione, Anna Thomasson Financial Accountability and Management, 2025 The special issue critically explores how public sector financial management can support the achievement of sustainable development and how it can act in the service of the Sustainable Development Goals (SDGs). It aims to encourage further research in the field, while also drawing on findings from the eight papers included, which touch on important areas of research in the nexus between public financial management and the SDGs and specifically: (1) Reporting on SDGs: This is an area that deserves further attention, even moving beyond the theories already adopted to investigate the topic. (2) Embedding sustainability into operations: Sustainable development requires the adoption of methods and tools that can enhance sustainability‐related action at the public sector entity level. (3) SDGs and calculative practices: The use of calculative practices in SDGs reporting can help to take a meaningful step from a symbolic to a substantive approach to sustainability, but the unintended consequences of performativity in promoting sustainable development need to be further investigated. (4) Environmental reporting and SDGs: While environmental reporting is a dominant theme in sustainable development, further research on climate change and environmental disclosure in the public sector is required. In addition, the special issue draws attention to some further dimensions: the governance for SDGs achievement, the assurance of SDGs reporting, and the creation of citizen‐driven demand for reporting on SDGs achievement in a digital environment.
Exploring the Effects of Smart Working: An Exploratory Analysis in the PIAO of Italian Regions Rebecca Levy Orelli, Francesca Manes-Rossi Azienda Pubblica, 2025 Lo smart working (SW) ha visto un’ampia adozione nella pubblica amministrazione durante la pandemia da COVID-19. Nonostante l’importanza dello SW nell’innovare i processi e le relazioni all’interno delle istituzioni e all’esterno, in dottrina è stata largamente trascurata la necessità di ripensare i sistemi di misurazione della performance (PMS) in maniera coerente allo SW. L’articolo si propone di colmare questa lacuna attraverso un’analisi esplorativa in quattro regioni italiane per accertare attraverso un’analisi documentale se e come questi enti abbiano introdotto modifiche nei propri PMS. I risultati, raccolti attraverso un’analisi documentale dall’inizio dell’applicazione del Piano Integrato delle Attività e dell’Organizzazione, aprono la discussione sui cambiamenti indotti dal SW, invitando studiosi, manager e decisori politici a maturare ulteriori riflessioni e ad adottare strumenti idonei a ridisegnare i PMS in ottica SW.
Governance quality and the sustainable development goals: an assessment in Europe Marco Bisogno, Beatriz Cuadrado Ballesteros, Francesca Manes Rossi, Noemi Peña Miguel Journal of Public Budgeting Accounting and Financial Management, 2025 PurposeThis research empirically investigates whether governance quality plays a role in achieving the Sustainable Development Goals (SDGs).Design/methodology/approachReferring to the policy process theory framework and using the Worldwide Governance Indicators (WGIs) model, the study examines data from 35 European countries over the period 2015–2022, resulting in a panel dataset comprising 245 observations. The SDG Index, published by the Sustainable Development Solutions Network, is used to measure progress toward SDG achievement.FindingsThe findings document a nexus between governance quality and SDG achievement. More concretely, countries with more transparency, governance stability and effectiveness, better regulatory systems and corruption control tend to achieve more significant progress toward sustainable development, especially in the social and economic goals.Originality/valueLiterature on SDGs is growing, but only a few studies have examined the role of good governance quality. This study contributes to this emerging literature strand and expands a line of research discussing how enhancing the quality of governance can facilitate SDG achievement.
Debate: Reflections on the IPSASB SRS ED1—climate-related disclosures Sandra Cohen, Francesca Manes Rossi, Peter Lorson, Isabel Brusca, Eugenio Anessi-Pessina, Susana Jorge, Mariafrancesca Sicilia Public Money and Management, 2025 The International Public Sector Accounting Standards Board (IPSASB) has assumed the role of developing sustainability reporting standards tailored to the unique characteristics of public sector ent...
Skeptic, enthusiast, guarantor or believer? Public managers' perception of participatory budgeting Francesca Manes‐Rossi, Rebecca Levy Orelli, Mariafrancesca Sicilia Public Administration, 2024 Participatory budgeting (PB) aims to enhance citizens' participation in local government. While there is a significant body of literature on PB, few studies investigate the role of internal actors in its management. This study aims to understand public managers' perceptions of the whole PB process. Using the Q‐methodology on a sample of Italian local governments experienced in PB, we analyze the perspectives of public managers, revealing four approaches to PB, which we classify as skeptics, enthusiasts; guarantors; and believers. We find that managers have different approaches to how PB works and its potential effects, based on their role in managing the process. We also find that their attitude may influence citizens' participation in and perception of PB. Further research should consider the nexus between managers' perceptions and citizens' involvement in PB.
Editorial: A finger firmly on the pulse Josette Caruana, Sandra Cohen, Francesca Manes-Rossi, Marco Bisogno, Eugenio Caperchione Public Money and Management, 2023
