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Pierre Donatella
Director of Studies
School of Public AdministrationSenior Lecturer
School of Public AdministrationAbout Pierre Donatella
Pierre Donatella is an Associate Professor in Public Administration. He holds a Ph.D. in Business Administration from the School of Business, Economics, and Law at the University of Gothenburg, Sweden.
Pierre teaches courses in financial accounting and participates in thesis supervision and thesis examinations. He has authored and co- authored several journal articles on financial reporting and auditing in local governments, often focusing on describing and explaining variations in accounting practices. Additionally, he has written textbooks on financial analysis and financial reporting in local governments.
Beyond teaching and research, Pierre has consistently engaged with the broader community in various capacities. He has undertaken assignments for the Swedish Ministry of Finance, the Swedish National Audit Office, the Swedish Council for Municipal Accounting, the Swedish Agency for Public Management, the Swedish Association of Local Authorities and Regions, and government inquiries.
Current engagements:
- Director of Doctoral Studies at the School of Public Administration
- Member of the Department Council at the School of Public Administration
- Member of Skyrev’s Certification Board (responsible for certifying local government auditors in Sweden)
- Vice Director at Kommunforskning i Västsverige (a research organization dedicated to conducting and disseminating practical-oriented research on accounting, management, and organisation in Swedish local governments)
Selected publications:
- Donatella, P., & Karlsson, D. (2024). Why do politicians perceive the same financial conditions differently? Public Administration, 1-16. https://doi.org/10.1111/padm.13029
- Donatella, P., Bisogno, M., Cohen, S., & Stalebrink, O. J. (2024). Guest editorial: From walking to running–What's the next step for earnings management research in public sector organizations?. Journal of Public Budgeting, Accounting & Financial Management, 36(3), 269-276. https://doi.org/10.1108/JPBAFM-06-2024-230
- Donatella, P., & Bisogno, M. (2024). Determinants of popular financial reporting: Evidence from Swedish municipalities. Journal of Public Affairs, 24(1), e2909. https://doi.org/10.1002/pa.2909
- Donatella, P., & Karlsson, D. (2024). Local politicians’ perceptions of financial conditions–do they align with financial indicators?. Local Government Studies, 50(1), 28-47. https://doi.org/10.1080/03003930.2022.2158184
- Donatella, P., Runesson, E., & Tagesson, T. (2024). To manage or reserve accruals? Evidence from a balanced-budget requirement reform. Public Money & Management, 44(5), 366-375. https://doi.org/10.1080/09540962.2023.2174447
- Bisogno, M., & Donatella, P. (2022). Earnings management in public-sector organizations: A structured literature review. Journal of Public Budgeting, Accounting & Financial Management, 34(6), 1-25. https://doi.org/10.1108/JPBAFM-03-2021-0035
- Donatella, P. (2022). Further evidence on the relationship between audit industry specialisation and public sector audit quality. Financial Accountability & Management, 38(4), 512-529. https://doi.org/10.1111/faam.12278
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Striking the right tone – local governments’ signaling in annual report texts
and media
reaction
Pierre Donatella, Emmeli Runesson
Politics, Organizing, Management, Accounting and Auditing (POMAA) 2nd International research conference in Gothenburg, 2024 - 2024 -
Why do politicians perceive the same financial conditions
differently?
Pierre Donatella, David Karlsson
Public Administration - 2024 -
To manage or reserve accruals? Evidence from a balanced-budget requirement
reform
Pierre Donatella, Emmeli Runesson, Torbjörn Tagesson
Public Money & Management - 2024 -
Guest editorial: From walking to running – What's the next step for earnings management research in public sector
organizations?
Pierre Donatella, Marco Bisogno, Sandra Cohen, Odd J. Stalebrink
Journal of Public Budgeting, Accounting and Financial Management - 2024 -
Determinants of popular financial reporting: Evidence from Swedish
municipalities
Pierre Donatella, Marco Bisogno
Journal of Public Affairs - 2024 -
More than a compliance exercise? The case of consolidated financial accounts in Swedish
municipalities
Pierre Donatella, Johanna Sylvander, Torbjörn Tagesson
Public Money & Management - 2024 -
Local politicians’ perceptions of financial conditions – do they align with financial
indicators?
Pierre Donatella, David Karlsson
Local Government Studies - 2024 -
Bedömd nyttjandeperiod av materiella anläggningstillgångar i kommunsektorn – en
praxisundersökning
Pierre Donatella, Julia Marksund Larsson
2023 -
Earnings management in public-sector organizations: a structured literature
review
Marco Bisogno, Pierre Donatella
Journal of Public Budgeting, Accounting and Financial Management - 2022 -
Further evidence on the relationship between audit industry specialisation and public sector audit
quality
Pierre Donatella
Financial Accountability and Management - 2022 -
Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent
event
Pierre Donatella, Mattias Haraldsson, Torbjörn Tagesson
Journal of Public Budgeting, Accounting and Financial Management - 2022 -
Finansiell analys av kommuner och
regioner
Pierre Donatella, Hans Petersson, Ola Eriksson
2022 -
CFO characteristics and opportunistic accounting choice in public sector
organizations
Pierre Donatella, T. Tagesson
Journal of Management and Governance - 2021 -
Public Pension Governance and Opportunistic Accounting Choice: A Politico-Economic
Approach
Odd J. Stalebrink, Pierre Donatella
American Review of Public Administration - 2021 -
Earnings Management in public-sector organisations: a structured
literature
review
Marco Bisogno, Pierre Donatella
EGPA-Athens Virtual Workshop, 20-21 January, 2021, on the theme: Enhancing Public Financial Management and Reporting to Meet the Needs of Managers and Stakeholders - 2021 -
Determinants of mandatory disclosure compliance in Swedish
municipalities
Pierre Donatella
Journal of Public Budgeting, Accounting and Financial Management - 2020 -
Populärrapporter – en mer användarvänlig redovisning för
invånarna
-
Teorier för kvantitativa
studier
Pierre Donatella
Andra hjälpen: allt du behöver veta för att skriva en uppsats. Abrahamson Löfström, C., och Rombach, B. (red.) - 2020 -
Contextual Factors and Imprudent Discount Rate Assumptions: An Empirical
Examination
Odd J. Stalebrink, Pierre Donatella
2nd IPSASB Research Forum, Oslo-Drammen, Norway (online), 17 June 2020 - 2020 -
Vad påverkade redovisningen av
flyktingbidraget?
Pierre Donatella, Torbjörn Tagesson
Kommunal ekonomi - 2020 -
Lay accountants. Are politicians able to assess the financial health of local
governments?
Pierre Donatella, David Karlsson
Paper presented at NORKOM 2020, Gothenburg 26–27 Nov 2020 - 2020 -
Is political competition a driver of financial performance adjustments? An examination of Swedish
municipalities
Pierre Donatella
Public Money & Management - 2020 -
Do audit firm and audit costs/fees influence earnings management in Swedish
municipalities?
Pierre Donatella, Mattias Haraldsson, Torbjörn Tagesson
International Review of Administrative Sciences - 2019 -
Resultatjustering i kommunsektorn: En studie av perioden
2012-2016
Pierre Donatella
2018 -
Tilläggsupplysningar av varierande kvalitet – en
praxisundersökning
Magnus Thor, Pierre Donatella
2018 -
Is political competition a driver of financial performance adjustments? An examination of Swedish
municipalities
Pierre Donatella
41th Annual Congress of the European Accounting Association - Milan, 30 may-1 june 2018 - 2018 -
Do audit firm and audit cost/fee influence earnings management in Swedish
municipalities?
Pierre Donatella, Mattias Haraldsson, Torbjörn Tagesson
40th Annual Congress of the European Accounting Association 2017, 10-12 May, Valencia, Spain. - 2017 -
Mer pengar, bättre revision? En studie av om kvaliteten på yrkesrevisionen påverkas av erhållna
resurser
Pierre Donatella, Mattias Haraldsson, Torbjörn Tagesson
2017 -
Resursanpassning och utveckling av kommunal verksamhet: sammanfattning och slutord från det andra Nationella
kommunforskningsprogrammet
Roland Almqvist, Pierre Donatella, Viveka Nilsson, Ulf Ramberg, Johan Wänström
2017 -
Revisorerna kan behöva stöd i
lagen
Pierre Donatella, Mattias Haraldsson, Torbjörn Tagesson
Kommunal ekonomi - 2017 -
Går det att lita på kommunernas redovisning?
En sammanfattning av studier om styrning och
manipulation
Pierre Donatella
2017 -
Ologisk kritik mot ny
redovisningslag
Pierre Donatella, Mattias Haraldsson, Torbjörn Tagesson
Kommunal ekonomi - 2016 -
Artificiell styrning av resultat – Om ekonomi, politik och
tjänstemän
Pierre Donatella
2016 -
Help! We have too much
money!
Barbara Czarniawska, Rolf Solli, Pierre Donatella
Czarniawska, B. & Löfgren, O. (red.) Coping with excess: How organizations, communities and individuals manage overflows. - 2014 -
Bottom Line: Ett experiment om slutradens betydelse för
kommunpolitiker
Pierre Donatella
2010 -
Västra Götalandsregionen - En organisation med god ekonomisk
hushållning?
Pierre Donatella
En region blir till: Västra Götalandsregionen 1999-2008, red. L. Nilsson - 2010 -
Klargörande av huruvuda Västra Götalandsregionen har god ekonomisk
hushållning
Björn Brorström, Pierre Donatella, Hans Petersson
2008 -
Ekonomi i
fokus
Pierre Donatella, Tobias Johansson
2007 -
Bra och dåliga årsredovisningar - en studie om
kvalitetsskillnader
Pierre Donatella
2006