Lucia Biondi

Current State of Public Sector Performance Management in Seven Selected Countries

Purpose – This paper seeks to extend the analysis of performance management regimes by Bouckaert and Halligan to other countries in order to contribute to the developing theory of forms and challenges in public sector performance management.Design/methodology/approach – The state of performance management and the context in which it has evolved is assessed in seven different countries using dimensions drawn from Bouckaert and Halligans work along with elements from earlier work by Pollitt and Bouckaert. These are summarized in a table and comparisons made to generate additional insights into the factors that influence the shape and speed of public management evolution.Findings – The paper finds that the Bouckaert and Halligan framework for analyzing public sector performance management is useful, albeit with some modifications. Specifically, it finds that administrative culture is a key factor influencing the speed of reform and that the attitude of elites (politicians and civil servants, in most cases) ...

Accounting, transparency and governance: the heritage assets problem

Purpose – This paper aims at offering a contribution which addresses one particular issue – heritage assets – as an exemplar of the challenges facing accounting practices in achieving transparency in government and public services. Design/methodology/approach – After having identified three levels of transparency, a documentary analysis is used as the primary research method. Findings – The investigation carried out reveals that the first level, or minimal level, of transparency is unlikely to be achieved for public organizations with heritage assets, mainly due to deep seated, pernicious problems of asset recognition and valuation. Originality/value – This paper contributes to the debate on what constitutes “good public governance” by examining whether accounting can foster or enhance “good governance” through the lens of transparency.

Accounting costs without a cost accounting system: the case of a small Italian winery of excellence

The need to face growing competition, especially from emerging countries, and the uncertainty of performance, influenced by economic, climatic and environmental conditions, require wineries to accurately determine and control the costs of their products. However, many of them are small-sized, often family-run businesses (such as in Italy), and may not be able to afford to implement cost accounting systems. In this context, this study proposes a model to determine the full cost of a bottle of wine, starting from financial accounting information. To this end, the case of a small-sized, family-run, Italian winery of excellence is analysed. The originality of this paper lies in its theoretical and practical implications. Within this stream of research, it provides a contribution to tackle the accounting and evaluating issues raised by such a product. Moreover, it can be used by wineries and insurance companies to improve their knowledge on the wine production cost.