1,720,985 research outputs found
L'armonizzazione contabile nella pubblica amministrazione. Nuovi strumenti tra esigenze di gestione e rendicontazione negli enti locali
No full textIl volume affronta la tematica dell’armonizzazione contabile nella pubblica amministrazione, analizzando l’impatto a livello locale delle riforme contabili dagli anni Novanta ad oggi, non solo sulla produzione del dato contabile, ma anche sul suo uso da parte degli addetti ai lavori, in particolare gli stakeholder interni.
La metodologia si basa su un’analisi della letteratura nazionale e internazionale e della normativa di riferimento, ed è arricchita da interviste con un campione di interlocutori privilegiati che lavorano nelle amministrazioni locali italiane.
Dalla ricerca emergono pregi e criticità delle riforme rispetto al fabbisogno di informazione complessivo e di tipo strategico che le informative e gli strumenti contabili sono chiamati a servire applicando tecniche adeguate allo scopo, fornendo dati nuovi e leggibili, offrendo elementi di conoscenza capaci di stimolare un approccio attivo e manageriale in una visione unitaria dell’attività amministrativa
An appraisal of financial indicators for local government: a structured literature review
Full text linkPurpose: Considering the increased financial responsibility of local government (LG), the impact of global crises and the growing adoption of accrual accounting and common standards such as IPSAS, this work focuses on financial indicators for LGs. It explores whether the literature on financial indicators has grown, investigates whether there is any consensus on which indicators to use for assessing LG's financial condition, develops a critical reading of the literature and offers suggestions for future research and policy agendas. Design/methodology/approach: A structured literature review was carried out for publications in English about LG financial indicators. Findings: Results reveal that the number of publications dealing with financial indicators has increased over the past ten years. However, rather than focusing on a set of common indicators, the literature reports a plethora of different ones used for four main purposes: transparency and accountability compliance, performance monitoring and benchmarking, assessing LG's financial health and helping deal with exogenous crises. There is no evidence of convergence towards a common set of indicators, even though liquidity and solvency are the most popular dimensions explored by scholars. Research limitations/implications: Findings highlight the challenges in converging on financial indicators, yet no claim can be made beyond the reviewed material. Practical implications: Results provide legislators, public managers, investors and rating agencies with insights about trends in financial indicators, their benefits and limitations. Originality/value: The article focuses on a less popular aspect of recent financial management reforms for local administration, that is the growing fragmentation in LG indicators, accentuated by the need for common assessment tools during unprecedented widespread crises across countries and sectors
Looking for missing outcomes: accounting for intellectual capital and value creation in ecosystems
Full text linkThis article investigates intellectual capital (IC) and value creation at an ecosystem level, which is a topic relatively unexplored within public administration. Yet, public sector organisations are a prime example of how IC transcends the scope of individual entities and contributes to knowledge transfer and value creation into wider society. The research was developed within the first step of an interventionist research project focusing on a public sector agency which supports local authorities in Italy and launched an in-depth review of its processes to assess in how far it was fulfilling its mission. Part of this initiative was to assess whether, how, and to what extent the agency creates value for itself and for its stakeholders. The research develops a framework which visualises the importance of accounting for outcomes which are both internal and external to an organisation. The analysis underlines the need for reporting frameworks to consider the overall value creation, maintenance, and erosion. The analysis moves beyond the outcomes of activities and outputs for a single entity to appreciate their impact on its stakeholders’ IC. Results call for the emergence of defined roles for IC management and for the adoption of an ecosystem perspective in governance, business, and reporting models for the public sector. Public managers should adopt a business case imperative with a particular emphasis on maximising value creation for the whole ecosystem. IC visual maps including key stakeholders can help in such endeavour and improve reporting frameworks
Real-time crisis management: Testing the role of accounting in local governments
Full text linkAt a time of a global crisis with unprecedented depth and breath, this paper explores the role of accounting in real-time crisis management at local level by investigating how national stakeholders assessed the consequences of the Covid-19 pandemic in Italy, one of the most affected countries. The paper aims at augmenting knowledge on the intersection between weathering crisis and accounting. Calculative practices play an important role to help manage crises since they may foster or undermine relief and recovery efforts. Results show how decision makers used cash accounting disregarding more complete information with a wider and longer-term perspective, against some stakeholders’ and scholars’ advice
Digitalization at local government level: Managing smart data or a bulky compliance effort?
No full textThe digitalization of the public sector has been implemented through smart technologies, that is digital processes and tools. At local government level, this allows not only to communicate with citizens and provide digital services, but also to collect information generating new knowledge. Smart data and analytics can improve services, foster transparency, promote accountability, as well as improve decision-making, management, and control.
The study focuses on the digital transformation of municipalities in Italy. It highlights opportunities as well as critical issues and obstacles for local government digitalization within a knowledge management context. In particular, the timeliness, relevance, and selectivity features of information and control systems seem to be overlooked: digitalization has often induced mere bureaucratic obligations, often made even more ineffective by the digital divide.
The paper benefits from national data and the experiences and opinions of managers who generate, manage, and could use digital information at local level. The issues raised by digitalization at local level highlight the need to refine competences about information systems and knowledge management, but also to listen to local requests to avoid fuelling new gaps instead of favouring a homogeneous development at the lower tier of government
Il governo delle partecipazioni regionali. Criteri decisionali e valutazioni nelle scelte di razionalizzazione
Full text linkIl riequilibrio della finanza pubblica verso obiettivi sovra-nazionali ha portato ad un rinnovato interesse per la programmazione e il controllo nelle amministrazioni pubbliche. Questo articolo considera le caratteristiche proprie delle partecipazioni pubbliche regionali per proporre alcuni criteri decisionali utili alla valutazione del loro mantenimento o della loro cessione. I risultati vengono applicati a casi studio della Regione Friuli Venezia Giulia. L’articolo contribuisce al dibattito sull'opportunità di mantenere in vita le partecipazioni societarie pubbliche nonché all'elaborazione di strumenti di performance management e performance measurement a supporto di una discrezionalità consapevole del decisore politico
ESG performance measures in universities’ strategic plans
No full textStrategic planning has been one of the main pillars of public sector reform, yet it has often focused on a narrow set of concerns and proven unable to capture “what matters” for public sector organizations, such as public universities. This research explores whether current trends towards sustainability practices can contribute to help bring public values back in the strategic objectives of universities, since they lead them to focus on broader social and environmental impacts. The article focuses on the inclusion of environmental, social and governance issues in the strategic plans of 13 Italian public universities. Findings shows that universities mostly incorporate social performance measures, partly disregarding environmental and governance dimensions and that the degree of integration of sustainability measures is mostly influenced by public management policies, mediated by pre-existing arrangements and factors
Using accreditation to leverage innovation in healthcare: Evidence from an oncological centre
No full textInnovations in healthcare help efforts to deliver effective and efficient services, an increasing policy imperative at a time of decreasing financial resources, ageing population and increasing expectations. At the same time, institutions have developed standards to help improve diagnosis, treatment and care. This article explores whether and how accreditation to international standards is used to leverage innovation, what type of change it fosters and what the main issues to be considered are. Evidence was collected from an oncological centre in Italy, a research institute at the forefront of innovation and among the first ones to acquire international recognition
Public sector accounting in transition: Changing frameworks and practices among Italian public nursing homes
No full textOver the past twenty years, mounting financial pressures and intensifying requests for better public services have often resulted in an increased focus on efficiency, accountability and sustainability within an overall modernization effort of public administration processes. This has led to an emphasis on performance information and to the adoption of new accounting techniques, such as cost and accrual accounting. These new frameworks and standards can supplement or replace more traditional cash- and commitment-based budgetary accounting systems. In some instances, public organizations were given the choice to adopt a harmonized system or to leap-frog to pure accrual accounting. This paper explores what is advisable according to current regulations and the opinions of financial managers at public nursing homes in the Italian Region of Friuli Venezia Giulia
Beyond Coronavirus: the role for knowledge management in schools responses to crisis
No full textThe unprecedented disruptions triggered by the Coronavirus pandemic have emphasised the need for strategies to navigate such large-scale crises and lead to the next normal. In particular, given their stewardship role and their provision of key services, public institutions cannot shut down but must even scale up their activities, while planning for an uncertain future. In order to explore these issues, this article looks at how schools, one of the most impacted services, in Italy, itself one of the first and most affected countries, dealt with lockdown and social distancing measures. By investigating how schools reacted to the crisis and focusing on their knowledge management strategies, the study highlights strategies to help educational institutions deal with large-scale crises and plan the new norm
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