1,721,157 research outputs found
Advancing Public Value Recognition Through Sustainability Reporting in Public Sector Organisations
Full text linkThis chapter explores the potential of sustainability reporting (SR) as a
tool for recognising and effectively communicating the public value (PV)
generated by public sector organisations (PSOs). While the adoption of
SR or similar reporting frameworks in PSOs remains underexplored in the
literature, this chapter underscores SR’s capacity to function as a powerful
mechanism for conveying PV. Typically regarded as essential for promot-
ing transparency, fostering effective organisational communication, and
outlining environmental goals, strategies, and policies, SR enables institu-
tions to monitor outcomes and enhance stakeholder engagement. This, in
turn, reinforces governance across institutional layers and fosters commu-
nity trust. Within PSOs, SR seems a good candidate to represent to shape
new dimensions of PV creation, offering critical insights and strategies for
advancing the public good
Public Value Accounting and Accountability: An Introduction
Full text linkPublic value (PV) accounting research can be considered an emerging area
of investigation with respect to the more consolidated public management
and public administration tradition. It is not surprising that even Moore
(2014) attempted to provide a theoretical framework for understand-
ing how accounting can shape and shaped by PV. By drawing from the
contributions composing this book, this introductory chapter attempts
to provide the different perspectives with which accounting research can
investigate and contribute to the theoretical and practical advancement
of PV policies and practices. In so doing, we aim at provoking accounting
scholars towards more engaged PV accounting research
Introduction - PUBLIC VALUE MANAGEMENT: CHALLENGE OF DEFINING, MEASURING AND REPORTING FOR PUBLIC SERVICES
No full textLe condizioni di economicità e operatività delle fondazioni di partecipazione e il ruolo degli enti pubblici
No full textNella sua crescente affermazione, la fondazione di partecipazione è normalmente inclusa
tra gli strumenti di partenariato pubblico-privato finalizzati, da un lato, a contenere la
spesa pubblica, dall’altro lato, a perseguire obiettivi di managerializzazione, con
l’introduzione di innovazioni gestionali e di offerta dei servizi di pubblica utilità, facendo
così coesistere insieme profili privatistici e pubblicistici.
Diventa fondamentale nella lettura interpretativa la ponderazione di diversi aspetti
dell’economicità di queste istituzioni, mediante opportuni schemi che considerano il
combinarsi di determinate grandezze aventi origine dalle operazioni di gestione. In tale
prospettiva il contributo offre un quadro di analisi delle condizioni economiche, patrimoniali
e finanziarie che ne connotano il funzionamento
Coerenza tra sfide demografiche e strumenti finanziari della politica di coesione europea Un’analisi dei Programmi FSE+ di quattro Regioni italiane
No full textIl contributo investiga le politiche in grado di incidere direttamente e indirettamente sui fenomeni demografici e le modalità in cui si riflettono sulle dinamiche gestionali e finanziarie. Illustra così l'analisi dei fenomeni demografici di maggior interesse per le Regioni del Nord Italia, cercando di comprendere in che modo le politiche finalizzate a governare i fenomeni demografici e del lavoro si avvalgono di strumenti programmazione e finanziari
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
A new season for PPPs between strategy and sustainability perspective. A comparative analysis in the Italian Healthcare Sector
No full textThe different varieties and intensities of crises over the past decade have led to a renewed
vision of instruments for public intervention in collaboration with the private sector. The same
COVID-19 crisis has strained infrastructure projects globally, and in particular public-private
partnerships (PPPs), at all stages and in all sectors—with implications for governments, providers
of infrastructure assets and services, their financiers, and end-users. Over the years, public-private
partnership, with its various peculiarities, has become strategically important in areas where,
previously, only public companies/public agencies operated. In particular, several management
experiments aimed at introducing the use of special formulas of PPP in the management of public
health authorities. The purpose of this study is to examine the strategic aims of PPPs and its
viability in terms of sustainability.Case study methodology was chosen to achieve the objectives of
the study. The Azienda USL Toscana and the ASL Pedemontana were identified as the two selected
cases study. The main reasons for those choices are the subject of the survey, the operational
differences between the Tuscany region and the Veneto region and the methods of data collection.
The cases were developed through information collected by literature review; desk analysis of
documentation provided by corporate managements and private partners and by conducting semi-
structured interviews with actors involved in decision-making processes.
Interviews were conducted with the Project Manager (the RUP of ASL Pedemontana and the
Director of S.I.O.R Department of Azienda USL Toscana) of the public health authorities. In the
private sector, both Chief operating officers were interviewed as project financing coordinators. A
STEFANIA SIMONI
[email protected]
Department of Management
University of Venice
SALVATORE RUSSO
[email protected]
Department of Management
University of Venice
2
qualitative approach was used to analyze the interviews. In fact, through coding, respondents' views
were highlighted. Finally, two evidences tree were constructed and the collected data were
compared in order both to identify diffent practices and to archive a shared understanding of the
phenomenon.
The analysis of the project revealed very different management models. The current analysis has
identified the main key problems of project financing: information asymmetry, the inadequacy of
certain skills and difficulties in risk allocation. Through our analysis, we were also able to identify
strategic choices for achieving better social, economic and financial outcomes.
The evidences collected will make it possible to make more effective and efficient choices in the
development of future projects between private actors and public institutions
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