Natalia Aversano

University of Salerno

Via Giovanni Paolo II, 132

Fisciano, Salerno 84084

Italy

  • University of Salerno

SCHOLARLY PAPERS

5

DOWNLOADS

954

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (5)

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1.

Accounting and Reporting Systems in the Public Administrations in Europe vis-a-vis the IPSAS’ Conceptual Framework Issue: Traditional Systems

Number of pages: 20 Posted: 23 Sep 2012
Francesca Manes Rossi, Natalia Aversano and Johan Christiaens
Università Degli Studi di Salerno - Department of Management Research, University of Salerno and Ghent University - Department of Accountancy and Corporate Finance
Downloads 737 (48,957)

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IPSASs, Harmonization, Accrual, Information need

2.

IL Fair Value nei principi contabili internazionali: Origini e recenti tendenze (Fair Value in the International Accounting Standards Model: Background and Latest Trends)

Il controllo nelle società e negli enti, Fasc. 3, 2012
Number of pages: 37 Posted: 28 Apr 2013
Natalia Aversano, Giuseppe Sannino and Paolo Tartaglia Polcini
University of Salerno, Second University of Naples - Department of Economics and CSEF - University of Naples Federico II
Downloads 215 (198,030)

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fair value, exit value, disclosure

3.

Governmental Financial Reporting of Heritage Assets from a User Needs Perspective

Downloads 2 (877,942)

Governmental Financial Reporting of Heritage Assets from a User Needs Perspective

Financial Accountability & Management, Vol. 30, Issue 2, pp. 150-174, 2014
Number of pages: 25 Posted: 04 Apr 2014
Natalia Aversano and Johan Christiaens
University of Salerno and Ghent University - Department of Accountancy and Corporate Finance
Downloads 2 (915,750)

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IPSAS 17, user needs, heritage assets, local government

Governmental Financial Reporting of Heritage Assets from a User Needs Perspective

Financial Accountability & Management Accounting, Forthcoming
Posted: 18 Oct 2012
Natalia Aversano and Johan Christiaens
University of Salerno and Ghent University - Department of Accountancy and Corporate Finance

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IPSAS 17, user needs, heritage assets, local government

4.

Advancing Performance Measurement: Italian Local Government vis-à-vis the IPSASB Project

International Journal of Productivity and Performance Management, Vol. 64, Iss. 1, pp. 76-93, 2015
Posted: 16 Jan 2015
Francesca Manes Rossi and Natalia Aversano
Università Degli Studi di Salerno - Department of Management Research and University of Salerno

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Performance measurement, Harmonization, Local government, IPSASB

5.

The Effect of IPSAS on Reforming Governmental Financial Reporting: An International Comparison

International Review of Administrative Sciences 0(0) 1-20, 2014, DOI: 10.1177/0020852314546580
Posted: 16 Jan 2015
Johan Christiaens, Christophe Vanhee, Francesca Manes Rossi, Natalia Aversano and Philippe Van Cauwenberge
Ghent University - Department of Accountancy and Corporate Finance, Ghent University, Università Degli Studi di Salerno - Department of Management Research, University of Salerno and Ghent University - Department of Accountancy and Corporate Finance

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central government accounting reform, comparative public accounting, IPSAS, local