Prof. Emanuele Padovani
(Professor of Public Management & Accounting – University of Bologna)
emanuele.padovani@unibo.it
rpafdnetwork@gmail.com
PERSONAL PROFILE
Has collaborated with public institutions at national level with the Presidency of the Council of Ministers, the Department of Public Administration, the Court of Auditors and the CNEL) and internationally (SFIL Société de Financement Locale group Caisse des Dépôts Paris France, EIPA – European Institute for Public Administration Maastricht Netherlands, and KDZ Center for public administration research Vienna Austria.
Was appointed In 2007-08 by the Presidency of the Council of Ministers as a member of the technical-administrative Commission of the Commissioner for the environmental emergency in Calabria with support tasks for the analysis of the economic convenience to proceed with the expansion of the Gioia waste-to-energy plant Tauro and preparation of the final report for the transition to ordinary management.
Has prepared a method for assessing the state of financial health/credit risk of local authorities (municipalities and provinces) and their investing companies, in Italy and in Europe. The results of his work have been distributed to various public institutions and banks (including: Cassa Depositi e Prestiti, Anas, Istituto Credito Sportivo, Sogei, Inail, Regione Sicilia, Enel, Banca Farmafactoring, Iccrea, Intesa San Paolo, Banca Sistema, MBFacta Mediobanca group, Banco di Sardegna , Polis Lombardia, Cassa Centrale, Credem Factor) by the American multinational Moody’s Analytics.
Has had teaching or advisory relationships with many of these financial institutions on issues related to the credit risk of local Italian public administrations.
From 2009-2010 and from 2012-2019 was a member of the commission for evaluating the practices applied by central and local governments in the context of the European Public Sector Award (EPSA) of EIPA (European Institute for Public Administration) Maastricht Netherlands. In this context he has evaluated several dozen practices, and also provided proposals for the improvement of the evaluation schemes.
In 2012-13 he initiated research on the comparison of good practices in local governments at the European level as a member of the scientific committee of the “Excellence in Local Public Management in Europe” project developed by the European Institute for Public Administration Maastricht, Netherlands and Barcelona, Spain.
From 2013 to 2017 and subsequently from 2020 the Autonomy Section of the Italian Court of Auditors has appointed him as an expert on managerial control issues in local public bodies, with particular reference to analysis and control tools for spending review. In this context, he participated in the preparation of resolutions on the implementation of the first spending review controls for local authorities.
Since June 2014 he has been a member of the scientific committee and is Main Expert for the Cities for Sustainable Public Finances project – CSPF.eu (before 2020, City Economic and Financial Governance – CEFG.eu) developed by KDZ Austria (before 2020, EIPA) with the active support of the European Commission – Eurostat and which aims to exchange good practices
In 2015 he participated in developing a “white paper” on the economic and financial governance of EU metropolitan cities, which was submitted to the European Commission (directors general and budget directors of the cities of Hamburg Germany, Barcelona Spain, London England. (Beginning in 2016 the cities of Amsterdam Netherlands, Bordeaux France and Vilnius Lithuania; Dublin Ireland, Milan Italy and Vienna Austria also participated).
Since 2018 he has collaborated with the CNEL – National Council of Economy and Labor on the evaluation of the performance of Italian municipal administrations. Since 2020 he has coordinated the section on local administrations of the CNEL Annual Report to the Parliament and Government on the levels and quality of the services offered. from central and local public administrations to businesses and citizens (art. 10-bis, law no. 936 of 30 December 1986).
Since 2022 he also has participated as an external expert for the National Territorial Social Services Observatory, in collaboration with ISTAT.
He is an advisor to SFIL Société de Financement Locale Caisse des Dépôts group, Paris, for the analysis of systemic and timely credit risk of the Italian local public administration (regions, local authorities and subsidiaries).
In 2018-19 he collaborated with Bertelsmann Stiftung and Hertie School of Governance, Berlin DE, as advisor for Italy of the “Local Public Finance in Europe” project, with the ultimate aim of providing the German government with useful information for the reform of local public finance.
Since 2020 he has been in charge of the Local Public Services Observatory of the University of Bologna.
In 2021 he carried out auditing of the financial management system of the Generalitat de Catalunya according to the PEFA – Public Expenditure and Financial Accountability schemes, recognized by major international institutions.
Since 2021 he has collaborated with IRE-WIFO Chamber of Commerce of Bolzano for the analysis of the financial statements of the autonomous provinces of Trento and Bolzano to provide information to external stakeholders about the state of financial health and the policies implemented.
In 2021 he was external advisor/evaluator for the Italian public administration within the European Commission project (Horizon 2020) “LoGov – Local Government and the Changing Urban-Rural Interplay” – H2020-MSCA-RISE-2018 Grant Agreement no. 823961 managed by Eurac Research.
In 2022 he has been coordinator of an international working group aimed at identifying the strengths and weaknesses of the internal control systems of the public administrations of four European countries, Germany, France, Italy and the Czech Republic, on behalf of Masaryk University, Brno and from the Ministry of Economy and Finance of the Czech Republic, on EAA and Norway Grants (the EEA (European Economic Area) and Norway grants are financed by Iceland, Liechtenstein and Norway and aim to contribute to a fairer Europe , both socially and economically, and to strengthen relations between Iceland, Liechtenstein and Norway and the 15 beneficiary states in Europe); the analysis will be used for discussion with domestic stakeholders and for the formulation of proposals for the reform of internal controls in the public sector of the Czech Republic.
In 2022-23 he has been technical assistant of the Standard Setter Board of the new accrual accounting principles for the Italian public sector, at the Ministry of Economy and Finance.
From 2023 he is deputy member of the Observatory of finance and accounting of local governments, provided by the Italian local government act, at the Ministry of the Interior.
- Degree in BA, University of Bologna (1999)
- Ph.D. in business administration, University of Ferrara (2005)
- Financial management and analysis of the local public sector (local authorities, regions, agencies, subsidiaries)
- Management control in local public administrations and health care
- Measurement and management of performance in the public sector
- Management of outsourcing in local public services
- His research concerns both the domestic and the international context where he prefers a comparative approach
(2024) The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?(with Francesco Porcelli e Alberto Zanardi). International Tax and Public Finance
(2024) A multicountry analysis of local government financial vulnerability during the 2020 pandemic considering systemic factors (with Silvia Iacuzzi, Jelena Poljasevic, Simone Valle de Souza). Financial Accountability & Management (online pre print)
(2022) Performance economico-finanziaria e interdipendenze fra società partecipate e comuni (with Filippo Corradini e Pasquale Mennuti). V Rapporto Ca’ Foscari sui comuni, ed. Marcello Degni, editore Castelvecchi, Roma.
(2021) Municipal financial vulnerability in pandemic crises: A framework for analysis (with Silvia Iacuzzi, Susana Jorge, Liliana Pimentel). Journal of Public Budgeting, Accounting, and Financial Management, 33(4) -> this paper has received the Emerald Literati Award – Best Paper 2022.
(2021) Real-time crisis management: Testing the role of accounting in local governments (con Silvia Iacuzzi). Accounting and Public Policy, 40(3)
(2021) Does municipal fiscal distress hinder inter-municipal cooperation? (con Matteo Bocchino). Journal of Public Budgeting, Accounting, and Financial Management, 33(5)
(2021) Financial decisions, intergovernmental grants and regulatory instability: The case of Italian municipalities (with Céline Du Boys), in René Geissler, Gerhard Hammerschmid, Christian Gaffer (eds.), Local Public Finance. An International Comparative Regulatory Perspective, Cham, Springer, 2021, pp. 281 – 298
(2021) Insights from cities realties: Comparing and learning across borders (with Alexander Heichlinger e Julia Bosse), in René Geissler, Gerhard Hammerschmid, Christian Gaffer (eds.), Local Public Finance. An International Comparative Regulatory Perspective, Cham, Springer, 2021, pp. 299 – 318
(2019) Italy, in “Local Public Finance in Europe: Country Reports”, Berlin, Bertelsmann Stiftung (with Christian Raffer)
(2018) Municipal Bond Debt and Sustainability in a Non-Mature Financial Market: The Case of Italy. Sustainability, 10(9) (with Luca Rescigno & Jacopo Ceccatelli)
(2018) A Research on the Debt Sustainability of China’s Major City Governments in Post Land Finance Era, Sustainability, 10(5) (with Lihe Tu)
(2018) Implementing Local Government Strategies: A Framework for Action, International Journal of Business and Management, 13(4) (with David W. Young & Alexander Heichlinger)
(2018) The role of a municipality’s financial health in a firm’s siting decision, Business Horizons, 61(2) (with David W. Young & Eric A. Scorsone)
(2016) NPM Reforms in Napoleonic Countries: Comparative Study of Management Accounting Innovations in Greek and Italian Municipalities, International Journal of Public Administration, 39(10) (with R. L. Orelli & E. Katsikas)
(2014) Through the complexity of bankruptcy in local governments, Public Finance & Management, 14(1) (with E. Scorsone)
(2013) In Search of Local Public Management Excellence. Seven Journeys to Success, European Institute for Public Administration: Maastricht NL, ISBN 978-90-6779-217-2 (with Julia Bosse, Alexander Heichlinger, Jan Ole Vanebo)
(2011) Measuring Financial Health of Local Governments: A Comparative Framework, in “Yearbook of Swiss Administrative Sciences, Swiss Society of Administrative Sciences” (with Eric Scorsone)
(2010) Municipal Performance Measurement in Practice: Which Factors Matter?, Public Administration Quarterly, 34(3) (with Ana Yetano and Rebecca L. Orelli)
(2010) The Comparative Analysis of Local Government Performance Measurement Systems: A Global Perspective, International Journal of Public Sector Performance Management 1(4) (with Eric Scorsone)
(2009) Governance of outsourcing and contractual relationships, in Stephen P. Osborne (ed.), The New Public Governance? Critical Perspectives and Future Directions. Routledge (with Federica Farneti and David W. Young)
(2009) Comparing Local Governments’ Performance Internationally: A Mission Impossible? International Review of Administrative Sciences, 75(2) (with Eric Scorsone)
Discover the other team members

Prof. Laura N Coordes
(Professor of Law – Arizona State University)

Prof. Emanuele Padovani
(Professor of Public Management & Accounting – University of Bologna)

Dr. André Lino
(Lecturer in Accounting – University of Essex)

Prof. Geo Quinot
(Professor of Law – Stellenbosch University)

Prof. Yseult Marique
(Professor of Law – University of Essex)

Dr. Eugenio Vaccari
(Senior Lecturer in Law – Royal Holloway, University of London)