| 11. |
- Argento, Daniela, et al.
(författare)
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Competing logics in the expansion of public service corporations
- 2016
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Ingår i: Utilities Policy. - : Elsevier BV. - 0957-1787. ; 40, s. 125-133
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Tidskriftsartikel (refereegranskat)abstract
- This paper contributes to the current debate on the evolving nature and meaning of public service corporations. It draws upon notions of neo-institutional theory and adopts a case study methodology. The study focuses on the case of SMAT, an Italian water corporation, whose value has been recognized at home and internationally. Findings show how a public service corporation's priorities and activities, particularly commercialization and internationalization, are constrained by various factors. These include: the burden of regulatory frameworks, the public nature of the corporation and its governance, the expectations of users, and the need for infrastructural investment.
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| 12. |
- Argento, Daniela, et al.
(författare)
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From sustainability to integrated reporting : the legitimizing role of the CSR manager
- 2019
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Ingår i: Organization & environment. - 1086-0266 .- 1552-7417. ; 32:4, s. 484-507
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Tidskriftsartikel (refereegranskat)abstract
- This article aims to explore how an individual actor, embodying the role of the institutionalentrepreneur, legitimizes new corporate reporting practices. This study is based on a longitudinaland explanatory case study of an Italian listed public utility, operating in the electricity sector,which has recently implemented Integrated Reporting. Findings were analysed through thelens of institutional entrepreneurship, revealing that Integrated Reporting can be implementedthrough the legitimizing activities carried out by the corporate social responsibility manager.This organizational professional, with strong competences and intrinsic engagement, efficientlyuses available resources and gains support from various organizational groups through intensenetworking. A substantial change in corporate reporting practices can influence the positionof the institutional entrepreneur who originally triggered the change process. The institutionalentrepreneur first moves from the periphery to the centre of the organization and then sharessuch central role with other organizational professionals once the change has been implemented.
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| 13. |
- Argento, Daniela, et al.
(författare)
-
From sustainability to integrated reporting : the legitimizing role of the CSR manager
- 2019
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Ingår i: Organization & environment. - : SAGE Publications. - 1086-0266 .- 1552-7417. ; 32:4, s. 484-507
-
Tidskriftsartikel (refereegranskat)abstract
- This article aims to explore how an individual actor, embodying the role of the institutionalentrepreneur, legitimizes new corporate reporting practices. This study is based on a longitudinaland explanatory case study of an Italian listed public utility, operating in the electricity sector,which has recently implemented Integrated Reporting. Findings were analysed through thelens of institutional entrepreneurship, revealing that Integrated Reporting can be implementedthrough the legitimizing activities carried out by the corporate social responsibility manager.This organizational professional, with strong competences and intrinsic engagement, efficientlyuses available resources and gains support from various organizational groups through intensenetworking. A substantial change in corporate reporting practices can influence the positionof the institutional entrepreneur who originally triggered the change process. The institutionalentrepreneur first moves from the periphery to the centre of the organization andthen sharessuch central role with other organizational professionals once the change has been implemented.
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| 14. |
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| 15. |
- Argento, Daniela, et al.
(författare)
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Governmentality and performance for the smart city
- 2017
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- By applying the Foucauldian “governmentality” framework (Foucault, 2009), and its bio-political implications (Foucault, 2008), and following an interpretivist approach, this paper aims at exploring how municipalities drive smart city programs in the pursuit of governmentality goals spanning from efficiency to societal impacts.We contend that cities striving for smart development engage in programs trying to direct or reorient practices towards desired aims, by adopting various tools (technologies of government) and involving a plurality of actors (governmental experts).By conducting a longitudinal case study with interventionist elements with reference to the City of Helsinki, we have addressed both the benefits and criticalities faced in Helsinki’s programs introducing new performance measurement systems as a technology of government. Our findings show that such technologies of government are useful, but also problematic tools, especially considering the fragmentation in inter- and intra-departmental operations characterizing smart cities and related forms of resistance.
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| 16. |
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| 17. |
- Argento, Daniela, et al.
(författare)
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Governmentality and performance for the smart city
- 2017
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- By applying the Foucauldian “governmentality” framework (Foucault, 2009), and its bio-political implications (Foucault, 2008), and following an interpretivist approach, this paper aims at exploring how municipalities drive smart city programs in the pursuit of governmentality goals spanning from efficiency to societal impacts. We contend that cities striving for smart development engage in programs trying to direct or reorient practices towards desired aims, by adopting various tools (technologies of government) and involving a plurality of actors (governmental experts). By conducting a longitudinal case study with interventionist elements with reference to the City of Helsinki, we have addressed both the benefits and criticalities faced in Helsinki’s programs introducing new performance measurement systems as a technology of government. Our findings show that such technologies of government are useful, but also problematic tools, especially considering the fragmentation in inter- and intra-departmental operations characterizing smart cities and related forms of resistance.
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| 18. |
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| 19. |
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| 20. |
- Argento, Daniela, et al.
(författare)
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Institutional entrepreneurs and stakeholders’ involvement in shaping global public sector accounting standards in New Zealand
- 2019
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This study investigates the roles of institutional entrepreneurs and stakeholders’ involvement, and their interactions, in enabling the development and adaptation of International Public Sector Accounting Standards (IPSAS) for public sector financial reporting. This back 25 years, when it was anticipated that public sector reforms in Australia, the UK and New Zealand would result in a shift from a public service, whose purpose had been to promote public welfare, to an enterprise culture based on ‘efficiency and economics’ (Mascarenhas 1993). Similarly Boyett had earlier noted that ‘there may be a “new strain of leadership - the public sector entrepreneur – (is) emerging to display many of the characteristics of their business counterparts’. However incentives for entrepreneurial activity are not the traditional profit motive. “Entrepreneurship occurs in the public sector where there is an uncertain environment, a devolution of power, and at the same time re-allocation of resource ownership, to unit management level” (Boyett 1996). The value of this study is in applying the theory of institutional entrepreneurs in such environments, in New Zealand, examining the development of NPM concomitant with leadership and entrepreneurship. We discuss the evolution and roles of institutional entrepreneurs (in the Treasury, standard setting appointees, and the Officer of the Auditor General) in the public sector, and reactions and involvement of other stakeholders in the development and adaptation of IPSAS.A qualitative research design was implemented through conducting interviews with key actors whose responses are interpreted through the lens of Institutional Entrepreneurship Theory. The findings unveil the powerful role of the institutional entrepreneur that initiates divergent changes, which break with the institutionalized template for organizing public sector accounting within the Kiwi institutional context, and actively participate in the implementation of these changes. The change from ‘sector-neutral’ standards to sector-specific standards after 2010 was facilitated by the achievements to date of the institutional entrepreneurs, concomitant with New Zealand providing global leaders in public sector accounting.The institutional entrepreneur ‘on the ground’ had at times mobilized their power relationships and deep personal networks to gain support of, and generate active involvement, of other stakeholders operating in the field. Stakeholder involvement is needed to complement the change agenda of the institutional entrepreneur, to the end of effectively implementing accounting changes. This paper contributes to the literature on public sector accounting change by theorizing on the mutual need of institutional entrepreneurs and stakeholders’ involvement to shape global standards in local contexts.
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