Stefano de Nichilo
Creative Accounting, Fraud and Audit Alert Creative Accounting Fraud Audit Insurance and Financial Risk Management Risk Management in Financial Firms Enterprise risk management Risk management information systems finance, banking, and market dynamics Banking Systems and Strategies Patient Safety and Medication Errors Medical Malpractice and Liability Issues Digital Transformation in Financial Services Healthcare Quality and Management Financial Analysis and Corporate Governance Credit Risk and Financial Regulations Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management Accounting and Financial Management Healthcare, Law, Governance, and Management Studies Accounting and Organizational Management New public management Financial Literacy, Pension, Retirement Analysis Accounting Economics and Econometrics Emergency Medical Services Finance General Economics, Econometrics and Finance General Health Professions Health Information Management Management Information Systems Management of Technology and Innovation Pharmacy Strategy and Management

Bio

Stefano de Nichilo is an academic affiliated with the University of Cagliari in Italy, where he lectures and conducts research. His work spans multiple domains, including Creative Accounting, Fraud and Audit Alert, Museology, Environmental Monitoring and Analysis, and Social and Political Science. With a focus on public management and organizational settings, he has authored papers such as 'Organization Settings of Services Organizations: What is New Public Management Paradigm?' and contributed to studies on Big Four HR partner corporate governance and shadow banking systems. He has published 19 works, accumulating 18 citations, with an h-index of 3. His ORCID is 0000-0003-4542-2365, and he is also listed on OpenAlex.

Educational Journey

University of Cagliari

Lectures Univeristy of Cagliari

Experience

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Editors Role

Reviewer

GJHSS

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Research

Organization Settings of Services Organizations: What is New Public Management Paradigm?

Article January 23, 2026

The objectives pursued by the New Public Management have not always been achieved and this has led to the shift of the focus of the reforms also towards dimensions more tied to the definition and management of the role and relations of the Services Organization both within the public system and with the subjects belonging to the private sector, be they companies, non-profit companies or citizens. In other words, we have moved from a New Public Management perspective to a Public Governance and Public Value perspective. In the face of these new conceptual perspectives, additional control tools have been adopted in the Services Organizations such as incentive systems, strategic control, performance management tools and management accounting. The proliferation of accounting and control tools and logics has led to the identification of a form of "accountingization" of public practices in a society where control has "exploded" in the reform process.