People

Professor Ileana Steccolini

Professor
EBS - Accounting
Professor Ileana Steccolini

Profile

Biography

Ileana Steccolini is a Professor of Accounting and the Director of Research at Essex Business School. She held previous positions at Newcastle University and Bocconi University and was a visiting scholar at the University of Sydney, the University of Edinburgh, RMIT Melbourne, Università della Svizzera Italiana, Getulio Vargas Foundation. Her expertise develops at the interface among accounting and public administration and management. She has published on public sector accounting, budgeting, performance management and accountability, reform and change processes, governmental financial resilience, inclusion, participation and gender in public services. She is the editor of Financial Accountability and Management and serves/d in the editorial boards of Public Administration Review, Accounting, Auditing and Accountability Journal, Qualitative Research in Accounting and Management, the Journal of Public Budgeting Accounting and Financial Management, and the Journal of Government and Nonprofit Accounting. She is the President of the International Research Society of Public Management, the chair and founder of the Public Service Accounting and Accountability Group, the Chair of the EIASM conference on Public Sector Accounting and Accountability, and the Chair of the Standing Scientific Committee of the European Accounting Association. She is a member of the Italian Public Sector Accounting Standard Board and of the Advisory board of CIPFA International.

Research and professional activities

Research interests

Governmental financial resilience

Open to supervise

Public sector accounting reforms

Open to supervise

Roles, uses and users of accounting information in public services

Open to supervise

Performance measurement in public services

Open to supervise

Roles of accounting and accountability in inclusive public services and societies

Open to supervise

Corruption and Supreme Audit Institutions

Open to supervise

Digitalization of public services, accounting and accountability

Open to supervise

Inclusion, participation and coproduction in public services: roles for accounting and accountability systems

Open to supervise

Conferences and presentations

"Qualitiative research methods", Research Methods seminars, National PhD in "Regulation, Management and Law of Public Sector Organizations", Italy

Research Methods seminar series, National PhD in "Regulation, Management and Law of Public Sector Organizations", Italy, Research Methods seminars, National PhD in "Regulation, Management and Law of Public Sector Organizations", Italy, 16/3/2023

Keynote speaker, “Accounting and publicness: reflections on possible ways forward”

GRUDIS conference, Coimbra University, Portugal, GRUDIS conference, Coimbra University, Portugal, 27/1/2023

Keynote speech - APIRA Thought Leadership - Critical issue in the qualitative tradition

Invited presentation, Keynote presentation, 9/9/2021

Chair - Editors' forum - EAA annual conference

Invited presentation, 27/5/2021

Plenary Speech - "Publicness as pluralism: reflecting on the scope of acconting(studies)"

Invited presentation, Keynote presentation, EGPA Permanent Study Group XII Public sector financial management, 21/1/2021

"Digitalization, Accounting and Accountability: A literature review and reflections on future research in public services"

Invited presentation, Keynote presentation, CAAGA-NCAFA conference, Trilogi University, Indonesia, 15/12/2020

"Learning from public sector accounting research? Accounting for...resilence"

Invited presentation, Keynote presentation, MARG conference, Aston Business School, 20/11/2020

Governmental financial resilience - invited speech - CIPFA annual conference

Invited presentation, CIPFA annual conference, Birmingham, United Kingdom, 10/7/2019

Connecting public management, accounting and financial management: a European/international perspective

Invited presentation, Financial Dimensions of Public Organization Performance and Theory - PMRA pre-conference workshop - invited speech, 11/6/2019

Teaching and supervision

Current teaching responsibilities

  • Accounting Project (BE936)

  • In-Site Workshop Series (BE961)

Previous supervision

Claudio Columbano
Claudio Columbano
Degree subject: Occasional Study: Essex Business School (Research)
Degree type: Occasional Postgraduate Study
Awarded date: 26/6/2021

Publications

Journal articles (77)

Aquino, ACBD., Caperchione, E., Cardoso, RL. and Steccolini, I., Influências estrangeiras no desenvolvimento e inovações recentes em contabilidade e finanças do setor público na América Latina. Revista de Administração Pública. 54 (1), 1-10

Nitzl, C., Sicilia, M. and Steccolini, I., Personality Traits and the Use of Performance Information: Enthusiastic and Diligent Public Managers. International Public Management Journal

Columbano, C., PIanezzi, D. and Steccolini, I., Performing accountability during a crisis: insights from the Italian government’s response to the first wave of the Covid-19 pandemic. Abacus: a journal of accounting, finance and business studies

Anessi Pessina, E. and Steccolini, I., (2024). Do conformity and bailouts affect misreporting? The case of public healthcare organisations. British Accounting Review, 101327-101327

Steccolini, I., (2023). What counts as ‘Good’ Qualitative Accounting Research? Researchers’ Perspectives on Assessing and Proving Research Quality. Accounting Auditing and Accountability Journal. 36 (3), 1032-1057

Grossi, G., Steccolini, I., Adhikari, P., Brown, J., Christensen, M., Cordery, C., Ferry, L., Lassou, P., McDonald III, B., Raudla, R., Sicilia, M. and Vinnari, E., (2023). The future of public sector accounting research. A polyphonic debate. Qualitative Research in Accounting and Management. 20 (1), 1-37

Galizzi, G., Meliou, E. and Steccolini, I., (2023). Editorial: Gender budgeting—Insights from contemporary experiences. Public Money & Management. 43 (6), 527-529

Steccolini, I., Trivellato, B., Cristofoli, D., Galizzi, G. and Sicilia, M., (2023). Do networks get emotional? The role of leaders’ emotions for (network) success. Public Management Review, 1-25

Lino, A., Azevedo, RRD., Aquino, ACBD. and Steccolini, I., (2022). Fighting or supporting corruption? The role of public sector audit organizations in Brazil. Critical Perspectives on Accounting. 83, 102384-102384

Agostino, D., Saliterer, I. and Steccolini, I., (2022). Digitalization, accounting and accountability. A literature review and reflections on future research in public services. Financial Accountability and Management. 38 (2), 152-176

Leoni, G., Lai, A., Stacchezzini, R., Steccolini, I., Brammer, S., Linneluecke, M. and Demirag, I., (2022). The pervasive role of accounting and accountability during the COVID-19 emergency. Accounting Auditing and Accountability Journal. 35 (1), 1-19

Steccolini, I., Rana, T., Bracci, E. and Mihret, D., (2022). Performance auditing in the public sector: A systematic literature review and future research avenues. Financial Accountability and Management. 38 (3), 337-359

Arnaboldi, M., de Bruijn, H., Steccolini, I. and Van der Voort, H., (2022). On humans, algorithms and data. Qualitative Research in Accounting and Management. 19 (3), 241-254

Ferry, L., Radcliffe, VS. and Steccolini, I., (2022). The future of public audit. Financial Accountability & Management. 38 (3), 325-336

Agostino, D., Bracci, E. and Steccolini, I., (2022). Accounting and accountability for the digital transformation of public services. Financial Accountability and Management. 38 (2), 145-151

Capalbo, F., Watkins, D., Steccolini, I. and Alvino, F., (2021). Editorial: IPSASB and academia: a promising co-operation. Public Money and Management. 41 (3), 181-183

Galizzi, G., Meliou, E. and Steccolini, I., (2021). Theme: Experiences and challenges with gender budgeting and accounting. Moving towards gender-responsive forms of accountability?. Public Money & Management. 41 (7), 499-501

Barbera, C., Jones, M., Korac, S., Saliterer, I. and Steccolini, I., (2021). Local government strategies in the face of shocks and crises: the role of anticipatory capacities and financial vulnerability. International Review of Administrative Sciences. 87 (1), 154-170

Steccolini, I., Bracci, E., Saliterer, I. and Sicilia, MF., (2021). Accounting for (Public) Value(s): Reconsidering Publicness in Accounting Research and Practice. Accounting Auditing and Accountability Journal. 34 (7), 1513-1526

Leoni, G., Lai, A., Stacchezzini, R., Steccolini, I., Brammer, S., Linnenluecke, M. and Demirag, I., (2021). Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic. Accounting Auditing and Accountability Journal. 34 (6), 1305-1319

Tucker, B., Ferry, L., Steccolini, I. and Saliterer, I., (2020). Debate: The practical relevance of public sector accounting research; time to take a stand—A response to van Helden. Public Money & Management. 40 (1), 5-7

Thomasson, A., Lapsley, I. and Steccolini, I., (2020). “Managing” wicked problems: Uncovering the roles of budgets, financial systems, and collaboration. Financial Accountability & Management. 36 (2), 113-116

Aquino, ACBD., Caperchione, E., Cardoso, RL. and Steccolini, I., (2020). Overseas influences on the development and recent innovations on public sector accounting and finance in Latin America. Revista de Administração Pública. 54 (1), 1-10

Anessi-Pessina, E., Barbera, C., Langella, C., Manes-Rossi, F., Sancino, A., Sicilia, M. and Steccolini, I., (2020). Reconsidering public budgeting after the COVID-19 outbreak: key lessons and future challenges. Journal of Public Budgeting, Accounting & Financial Management. 32 (5), 957-965

Lapsley, I., Miller, P. and Steccolini, I., (2020). The shaping of public services through calculative practices: The roles of accountants, citizens, professionals, and politicians. Financial Accountability and Management. 36 (4), 343-346

Safari, M., Bicudo de Castro, V. and Steccolini, I., (2020). The interplay between home and host logics of accountability in multinational corporations (MNCs): the case of the Fundão dam disaster. Accounting Auditing and Accountability Journal. 33 (8), 1761-1789

Korac, S., Saliterer, I., Sicilia, M. and Steccolini, I., (2020). Contrasting and explaining purposeful and legitimizing uses of performance information: a mayor’s perspective. Public Management Review. 22 (4), 553-577

Barbera, C., Guarini, E. and Steccolini, I., (2020). How do governments cope with austerity? The roles of accounting in shaping governmental financial resilience. Accounting Auditing and Accountability Journal. 33 (3), 529-558

Steccolini, I., Saliterer, I. and Guthrie, J., (2020). The role(s) of accounting and performance measurement systems in contemporary public administration. Public Administration. 98 (1), 3-13

Steccolini, I., (2019). New development: Gender (responsive) budgeting—a reflection on critical issues and future challenges. Public Money & Management. 39 (5), 379-383

Steccolini, I., Anessi-Pessina, E., Caruana, J. and Sicilia, MF., (2019). Heritage: the priceless hostage of accrual accounting. International Journal of Public Sector Management. 33 (2/3), 285-306

Steccolini, I. and Dabbicco, G., (2019). Building legitimacy for European public sector accounting standards (EPSAS): a governance perspective. International Journal of Public Sector Management. 33 (2/3), 229-245

Reichborn-Kjennerud, K., González-Díaz, B., Bracci, E., Carrington, T., Hathaway, J., Jeppesen, KK. and Steccolini, I., (2019). Sais work against corruption in Scandinavian, South-European and African countries: An institutional analysis. The British Accounting Review. 51 (5), 100842-100842

Baekgaard, M., Belle, N., Serritzlew, S., Sicilia, M. and Steccolini, I., (2019). Performance Information in Politics: How Framing, Format, and Rhetoric Matter for Politicians’ Preferences. Journal of Behavioral Public Administration. 2 (2)

Hyndman, N., Liguori, M., Meyer, RE., Polzer, T., Seiwald, J. and Steccolini, I., (2019). Justifying Public Sector Accounting Change from the Inside: Ex‐post Reflections from Three Countries. Abacus. 55 (3), 582-609

Nitzl, C., Sicilia, M. and Steccolini, I., (2019). Exploring the links between different performance information uses, NPM cultural orientation, and organizational performance in the public sector. Public Management Review. 21 (5), 686-710

Steccolini, I., (2019). Accounting and the post-new public management. Accounting, Auditing & Accountability Journal. 32 (1), 255-279

Hyndman, N., Liguori, M., Meyer, RE., Polzer, T., Rota, S., Seiwald, J. and Steccolini, I., (2018). Legitimating change in the public sector: the introduction of (rational?) accounting practices in the United Kingdom, Italy and Austria. Public Management Review. 20 (9), 1374-1399

Liguori, M. and Steccolini, I., (2018). The power of language in legitimating public-sector reforms: When politicians “talk” accounting. The British Accounting Review. 50 (2), 161-173

Fattore, G., Iacovone, D. and Steccolini, I., (2018). ‘Managing successful change in the public sector’: a view from the consultants’ world. Public Management Review. 20 (4), 587-606

Belardinelli, P., Bellé, N., Sicilia, M. and Steccolini, I., (2018). Framing Effects under Different Uses of Performance Information: An Experimental Study on Public Managers. Public Administration Review. 78 (6), 841-851

Liguori, M., Steccolini, I. and Rota, S., (2018). Studying administrative reforms through textual analysis: the case of Italian central government accounting. International Review of Administrative Sciences. 84 (2), 308-333

Barbera, C., Jones, M., Korac, S., Saliterer, I. and Steccolini, I., (2017). Governmental financial resilience under austerity in Austria, England and Italy: How do local governments cope with financial shocks?. Public Administration. 95 (3), 670-697

Sicilia, M. and Steccolini, I., (2017). Public budgeting in search for an identity: state of the art and future challenges. Public Management Review. 19 (7), 905-910

Anessi-Pessina, E., Barbera, C., Sicilia, M. and Steccolini, I., (2016). Public sector budgeting: a European review of accounting and public management journals. Accounting, Auditing & Accountability Journal. 29 (3), 491-519

Giacomini, D., Sicilia, M. and Steccolini, I., (2016). Contextualizing politicians’ uses of accounting information: reassurance and ammunition. Public Money & Management. 36 (7), 483-490

Barbera, C., Guarini, E. and Steccolini, I., (2016). Italian Municipalities and the Fiscal Crisis: Four Strategies for Muddling Through. Financial Accountability & Management. 32 (3), 335-361

Barbera, C., Sicilia, M. and Steccolini, I., (2016). What Mr. Rossi Wants in Participatory Budgeting: Two R’s (Responsiveness and Representation) and Two I’s (Inclusiveness and Interaction). International Journal of Public Administration. 39 (13), 1088-1100

Bracci, E., Humphrey, C., Moll, J. and Steccolini, I., (2015). Public sector accounting, accountability and austerity: more than balancing the books?. Accounting, Auditing & Accountability Journal. 28 (6), 878-908

de Lancer Julnes, P. and Steccolini, I., (2015). Introduction to Symposium: Performance and accountability in complex settings—Metrics, methods, and politics. International Review of Public Administration. 20 (4), 329-334

Arnaboldi, M., Lapsley, I. and Steccolini, I., (2015). Performance Management in the Public Sector: The Ultimate Challenge. Financial Accountability & Management. 31 (1), 1-22

Grossi, G. and Steccolini, I., (2015). Pursuing Private or Public Accountability in the Public Sector? Applying IPSASs to Define the Reporting Entity in Municipal Consolidation. International Journal of Public Administration. 38 (4), 325-334

DITILLO, A., LIGUORI, M., SICILIA, M. and STECCOLINI, I., (2015). CONTROL PATTERNS IN CONTRACTING‐OUT RELATIONSHIPS: IT MATTERS WHAT YOU DO, NOT WHO YOU ARE. Public Administration. 93 (1), 212-229

Grossi, G. and Steccolini, I., (2014). Guest Editorial: Accounting for public governance. Qualitative Research in Accounting & Management. 11 (2), 86-91

Grossi, G. and Steccolini, I., (2014). Guest Editorial: Accounting for public governance. Qualitative Research in Accounting & Management. 11 (2), 86-91

Liguori, M. and Steccolini, I., (2014). Accounting, innovation and public-sector change. Translating reforms into change?. Critical Perspectives on Accounting. 25 (4-5), 319-323

Anessi‐Pessina, E., Sicilia, M. and Steccolini, I., (2012). Budgeting and Rebudgeting in Local Governments: Siamese Twins?. Public Administration Review. 72 (6), 875-884

Liguori, M., Sicilia, M. and Steccolini, I., (2012). Some Like it Non-Financial …. Public Management Review. 14 (7), 903-922

Alesani, D., Jensen, G. and Steccolini, I., (2012). IPSAS adoption by the World Food Programme: an application of the contingency model to intergovernmental organisations. International Journal of Public Sector Performance Management. 2 (1), 61-61

Liguori, M., Sicilia, M. and Steccolini, I., (2011). Some Like it Non-Financial …. Public Management Review. 14 (7), 903-922

Liguori, M. and Steccolini, I., (2011). Accounting change: explaining the outcomes, interpreting the process. Accounting, Auditing & Accountability Journal. 25 (1), 27-70

Lapsley, I., Midwinter, A., Nambiar, T. and Steccolini, I., (2011). Government budgeting, power and negotiated order. Management Accounting Research. 22 (1), 16-25

Steccolini, I. and Liguori, M., (2011). CALL FOR PAPERS. Critical Perspectives on Accounting. 22 (3), I-I

Steccolini, I., (2010). Financial management for local government. European Accounting Review. 19 (2), 385-389

Cristofoli, D., Ditillo, A., Liguori, M., Sicilia, M. and Steccolini, I., (2010). Do environmental and task characteristics matter in the control of externalized local public services?. Accounting, Auditing & Accountability Journal. 23 (3), 350-372

Liguori, M., Sicilia, M. and Steccolini, I., (2009). Politicians versus managers: roles and interactions in accounting cycles. International Journal of Public Sector Management. 22 (4), 310-323

Marcuccio, M. and Steccolini, I., (2009). Patterns of voluntary extended performance reporting in Italian local authorities. International Journal of Public Sector Management. 22 (2), 146-167

Nasi, G. and Steccolini, I., (2008). Implementation of accounting reforms. Public Management Review. 10 (2), 175-196

Nasi, G. and Steccolini, I., (2008). Implementation of accounting reforms. Public Management Review. 10 (2), 175-196

Mussari, R. and Steccolini, I., (2006). Using the Internet for Communicating Performance Information. Public Money and Management. 26 (3), 193-196

Mussari, R. and Steccolini, I., (2006). Using the Internet for Communicating Performance Information. Public Money & Management. 26 (3), 193-196

Caccia, L. and Steccolini, I., (2006). Accounting change in Italian local governments: What's beyond managerial fashion?. Critical Perspectives on Accounting. 17 (2-3), 154-174

Marcuccio, M. and Steccolini, I., (2005). Social and environmental reporting in local authorities. Public Management Review. 7 (2), 155-176

Alesani, D., Steccolini, I. and Guthrie, J., (2005). An Extended Performance Reporting Framework for the Italian Healthcare Industry

Marcuccio, M. and Steccolini, I., (2005). Social and environmental reporting in local authorities. Public Management Review. 7 (2), 155-176

Anessi‐Pessina, E. and Steccolini, I., (2005). Evolutions and Limits of New Public Management—Inspired Budgeting Practices in Italian Local Governments. Public Budgeting & Finance. 25 (2), 1-14

Steccolini, I., (2004). Is the Annual Report an Accountability Medium? An Empirical Investigation into Italian Local Governments. Financial Accountability & Management. 20 (3), 327-350

Book chapters (10)

Steccolini, I. and Barbera, C., TACKLING CRISES AND AUSTERITY: RECONSIDERING THE RELEVANCE OF GOVERNMENTAL CAPACITIES FOR RESILIENCE

Steccolini, I., Barbera, C., Duboys, C., Dom, BK., Korac, S. and Saliterer, I., Government financial resilience – a European perspective

Steccolini, I. and Van Helden, J., Reflecting on the ‘ethos’ of public sector accounting: From ‘taken-for-granted’ to ‘plural’ values?

Steccolini, I., Duboys, C., Kofi Dom, B., Barbera, C., Korac, S. and Saliterer, I., (2023). Governmental financial resilience: a European perspective. In: Research Handbook on City and Municipal Finance. 408- 432. 9781800372955

Steccolini, I., (2022). Governmental Accounting. In: Elgar Encyclopedia of Public Management. 234- 238. 9781800375482

Saliterer, I., Korac, S., Barbera, C. and Steccolini, I., (2021). Taking stock: The role of the institutional context for local government financial resilience. In: Local Public Finance: An International Comparative Regulatory Perspective. Editors: . Springer International Publishing. 319- 332. 9783030674656

Saliterer, I., Sicilia, M. and Steccolini, I., (2018). Public Budgets and Budgeting in Europe: State of the Art and Future Challenges. In: The Palgrave Handbook of Public Administration and Management in Europe. Palgrave Macmillan UK. 141- 163. 9781137552686

Barbera, C., Borgonovi, E. and Steccolini, I., (2016). Popular Reporting and Public Governance: The Case of “Bilancio in Arancio” in Milan Municipality. In: Governance and Performance in Public and Non-Profit Organizations. Emerald Group Publishing Limited. 3- 30

Liguori, M., Sicilia, M. and Steccolini, I., (2014). Public Value as Performance: Politicians’ and Managers’ Perspectives on the Importance of Budgetary, Accruals and Non-Financial Information. In: Public Value Management, Measurement and Reporting. Emerald Group Publishing Limited. 85- 104

Liguori, M., Sicilia, M. and Steccolini, I., (2012). Politicians and administrators: Two characters in search of a role. In: Reforming the Public Sector: How to Achieve Better Transparency, Service, and Leadership. 157- 170. 9780815722885

Conferences (1)

Barbera, C., Sicilia, M. and Steccolini, I., (2016). The Participatory Budgeting as a Form of Co-production

Grants and funding

2023

Assessing Sweden's municipalities Financial Resilience

Association of Local Government Economists (KEF)

EU-CIEMBLY: Creating an Inclusive European Citizens� Assembly

European Commission

2020

Incoming Visiting Fellowship for South African colleague

University of Essex (GCRF)

Tackling Covid19 through co-production: engaging Brazilian vulnerable communities in facing the consequences of pandemics

Engineering and Physical Sciences Research Council

Contact

ileana.steccolini@essex.ac.uk
+44 (0) 1206 872063

Location:

EBS.3.13, Colchester Campus

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