New issue of the Reporting and Accountability Review journal
The editorial team of Virtus Interpress is honored to introduce the second issue of the journal Reporting and Accountability Review in 2024. The current issue features a few scholarly articles investigating and highlighting nontrivial research topics like voluntary disclosure quality, the transformation path of public administration, with particular attention to local realities, and the adoption of artificial intelligence algorithms in various sectors of our society.
The full issue of the journal is available at the following link .
The first paper of the issue by Thi Thanh Thanh Hoang and Huu Cuong Nguyen examines the voluntary disclosure quality of listed firms in Vietnam during the COVID-19 pandemic and identifies key determinants. Focusing on the top 100 listed firms by market capitalization in Hanoi and Ho Chi Minh stock exchanges as of December 31, 2021, the study uses a tailored reporting framework to evaluate COVID-19-related disclosures. This pioneering study provides empirical evidence on voluntary disclosure during the pandemic, offering valuable insights for corporate managers, stakeholders, and policymakers seeking to enhance disclosure standards in future crises. The results underscore the importance of strengthening disclosure practices to improve transparency and stakeholder trust during uncertain times.
Maria Carmela Serluca, in the second paper, examines the transformation path of public administration, with particular attention to local realities, exploring the transition from the traditional administrative model to a managerial type of management. The author highlights that the evolution of public administration started from the theories of new public management, which emphasized accountability, efficiency, and results orientation. Subsequently, the theories evolved into new public governance and network management, an approach that recognizes the increasing complexity of modern societies. The author also reviews the National Recovery and Resilience Plan (NRP) which includes a new reform to modernize the public sector, streamline rules and procedures to make them more transparent, accessible and efficient.
The issue ends with Maria Carmela Serluca’s review of the book titled “Artificial intelligence in support of management control in local government: Potentialities and Limitations”, underlining that artificial intelligence is not only a technological response to the need to modernise the public sector; it is also an opportunity to revolutionise management and governance logics, making them more result-oriented and continuous improvement-oriented. According to the author, the book examines the transformation path of public administration, with particular attention to local realities, exploring the transition from the traditional administrative model to a managerial type of management focused on added value and quality of services.
We are grateful to all the scholars who have contributed to this issue, whose highly topical objectives relate to the diverse and new frontiers that the world of finance must continually address to stay abreast of the times.
