1,721,062 research outputs found

    L'economia aziendale nel settore non profit

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    L'economia aziendale nel settore pubblico

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    What we do not know, but it would be worth knowing about green human resource management in the public sector

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    This chapter aims to contribute to the literature on sustainability in the public sector by discussing how human resource and human resource management can help to integrate environmental management into organizations and improve environmental performance. Public sector scholars have neglected the study of Green Human Resource Management (GHRM) until now. Nevertheless, implementing such practices could lead to positive outcomes regarding awareness of environmental issues, organizational reputation and attractiveness, job satisfaction and organizational performance. The authors discuss the relevance and the necessity of developing a field of research on GHRM in public organizations. Starting from a conceptual review of the main literature on GHRM, this chapter provided some directions for future research

    The Adoption of Outcome-Related Performance Indicators in External Reporting: An Empirical Study

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    Contemporary government reforms are changing how performance is measured and evaluated, by shifting the focus from inputs and processes to outputs and outcomes. This study uses agency theory, institutional theory, and organizational information processing theory to hypothesize and assess how particular organizational and institutional factors affect the disclosure of outcome information by public organizations, drawing on an empirical analysis of 214 Italian public organizations. Organizational size, mode of service delivery, and the degree of regulation are all strongly associated with the disclosure of outcome indicators in external performance reports

    Public–private versus public ownership and economic performance: evidence from Italian local utilities

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    In the last century local public services have often been reformed. The declared outcome of the most recent reforms is the privatization and liberalization of the sector. However, in almost all European countries, the privatization of local public services has been only partial, because local governments have sought to privatise a minority stake in the public owned-companies, while remaining committed to retaining public ownership and control over the longer-term as a means of protecting public interest. The phenomenon of mixed public–private companies emerged as a result of this process. In this context, the article investigates whether differences in financial performance can be found between public–private companies and totally public-owned enterprises. Empirical quantitative studies on this particular topic are quite lacking at the moment. The present study tries to fill this gap through an empirical analysis on a sample of 623 Italian local utilities. The results of the study suggest that there are differences in economic performance between local utility companies with varying degrees of public ownership. In particular, public–private utilities show better economic performance than publicly owned firms, especially in terms of profitability. The results also seem to suggest that the majority private ownership is not necessary for better performance. In other terms, public–private partnership—and not private majority ownership—seems to be the key point for good performance

    Amministrazioni pubbliche: Principi e sistemi contabili

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