| 1. |
- Argento, Daniela, et al.
(author)
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The "externalisation" of local public service delivery : experience in Italy and Sweden
- 2010
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In: International Journal of Public Policy. - Olney : InderScience Publishers. - 1740-0600 .- 1740-0619. ; 5:1, s. 41-56
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Journal article (peer-reviewed)abstract
- In recent years, the local government sector in European countries has undergone important changes involving, among other things, the externalisation of local public service provision through various forms of corporatisation, public-public collaboration, public-private partnerships and contracting out. An important consequence of these institutional changes has been the recasting of local governance systems through the need for increased cooperation between public and private actors. This article addresses these matters with comparative reference to the experience in Italy and Sweden. In doing so, it considers local governments in their constitutional and legal contexts, leading to more detailed discussions of their externalisation initiatives and resultant organisational forms and governance arrangements. Issues of ownership have been important concerning the significance of 'community' and 'place' in the management of public affairs.
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| 2. |
- Budding, Tjerk, et al.
(author)
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Public sector budgeting
- 2015
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In: Public sector accounting. - Abingdon, Oxon : Routledge. ; , s. 122-144
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Book chapter (other academic/artistic)
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| 3. |
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| 4. |
- Grossi, Giuseppe, et al.
(author)
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Consolidated financial reports in local government : a comparative analysis of IPSASB and SCMA
- 2007
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Reports (other academic/artistic)abstract
- Municipal and local governments seem to use other entities to a larger extent to organise and co-ordinate their activities. Thus the need and demand for consolidated financial statements has been observed in several countries as well as by international standard-setters such as the International Public Sector Accounting Standards Board (IPSASB). Sweden introduced consolidated financial statements in municipalities and local governments in the 1980s and is one of the few countries where consolidated financial statements for municipalities and local governments are fully implemented. The aim of this study is to analyse similarities and differences in the approach to consolidated financial statements in standards issued by the IPSASB and the Swedish Council for Municipal Accounting (SCMA). The analysis is based on data from documentary studies and interviews. The results show that the two standard-setters approach the problem of consolidation quite differently. While the IPSASB seems to emphasise decision-making, the SCMA accentuates accountability. As a result, the standard-setters come to different conclusions about such matters as concept of control, valuation and methods of consolidation.
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| 5. |
- Grossi, Giuseppe, et al.
(author)
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Toward outcome-based approaches in higher education in two nordic countries
- 2021. - 23
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In: Public sector reform and performance management in developed economies. - : Routledge. - 9781003004080
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Book chapter (other academic/artistic)abstract
- In recent decades, modernization efforts by public sector organizations have been driven by neoliberalism principles, while simultaneously focusing on performance measurement and management systems (PMMS). These systems are expected to promote a stronger emphasis on effectiveness, quality, and outcomes. Based on a documentary analysis, this chapter investigates how PMMS within higher education in Finland and Sweden have defined, measured, and managed outcomes and effectiveness. The findings shed light on converging and diverging trends and the potentialities and challenges of outcome-based approaches and provide scholars and practitioners with insights into the current development and key features of such systems.
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| 6. |
- Grossi, Giuseppe, et al.
(author)
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Are UN SDGs useful for capturing multiple values of smart city?
- 2021
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In: Cities. - 0264-2751 .- 1873-6084. ; 114, s. 1-3
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Journal article (peer-reviewed)abstract
- The concept of smart city has been studied in a variety of forms and contexts. While previous studies highlight the extensive use of indicators of smartness, another stream of literature advocates the role of citizens in city transformations. In this viewpoint, we call for an extension of this dichotomous understanding and highlight the cross-sectoral collaborative nature of smart city; we also draw attention to the potential of smart city to generate multiple values for a range of stakeholders. We reflect on the Sustainable Development Goals (SDGs) agenda and Key Performance Indicators (KPIs) for sustainable and smart cities developed by the United Nations (UN) as a possible measurement tool for these multiple values. Based on an analysis of the literature on smart cities and an overview of the UN documents, including a short illustration of the case of Moscow (Russia), we articulate concerns regarding the ability of these global tools to grasp the complex nature of smart city, as well as the contextual specifics of each case locally.
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| 7. |
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| 8. |
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| 9. |
- Almqvist, Roland, et al.
(author)
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Public sector governance and accountability
- 2013
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In: Critical Perspectives on Accounting. - : Elsevier BV. - 1045-2354 .- 1095-9955. ; 24:7-8, s. 479-487
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Journal article (other academic/artistic)
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| 10. |
- Campanale, Cristina, et al.
(author)
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The role of multiple values in developing management accounting practices in hybrid organisations
- 2021
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In: The British Accounting Review. - 0890-8389 .- 1095-8347. ; , s. 1-20
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Journal article (peer-reviewed)abstract
- The aim of this study is to investigate how multiple values in non-profit hybrid organisations influence the adoption of management accounting practices. The empirical analysis centres on hybrid organisations established as co-production and co-management initiatives in social care. Pragmatic constructivism, centred on the role of values, informs the empirical analysis. This research shows that management accounting practices can develop without conflicts when only some actors are interested in management and their values predominate, despite the coexistence of multiple and conflicting values. However, in this situation, where conflicts are eliminated, the validity of accounting is compromised, as it does not represent all values. The evidence of this lack of validity is clear when considering the poor development of management accounting practices and the inability to develop some relevant measures, such as outcome measures. When only some values predominate, the opportunity provided by the multiplicity of values to the development of management accounting practices is lost, and possible inefficiencies may emerge. The use of pragmatic constructivism shows that this lack of validity, determined by the non-integration of values, would be reduced by increasing the discussion among conflictingactors’ values. Findings suggest that the presence of conflicting values, that at first glance may be interpreted as an impediment, would, on the contrary, be useful to support accounting validity, when stimulating discussion. In this respect, conflicting values should work alongside communication, to include dimensions of reality.
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