Mariafrancesca Sicilia

Some Like it Non-Financial …

Abstract Over the last decades the process of modernization in the public sector has fostered the adoption of new accounting techniques, such as accrual accounting and non-financial performance measurement systems. The purpose of this paper is to test hypotheses on the different perceptions of politicians and managers as to the importance of performance information. Our findings suggest that politicians’ and managers’ views on the importance of performance information are more similar than expected. They also show that accounting innovations are in some cases embraced with enthusiasm (non-financial performance), whereas in other cases they are hardly recognized (e.g. accrual accounting).

Do environmental and task characteristics matter in the control of externalized local public services?: Unveiling the relevance of party characteristics and citizens' offstage voice

Purpose - The purpose of this paper is to investigate the mechanisms adopted by cities to control the provision of externalized public services and to explore the determinants of such control choices. Design/methodology/approach - The paper presents the results of a multiple case study based on the experiences of three cities and three public services (transport, solid waste collection and home care services for the elderly), where control mechanisms and their possible antecedents were analyzed. Findings - The results show that the control models found in the cases analyzed do not correspond to the “pure” patterns described in the private sector literature and that the factors identified by management control contributions do not seem to be exhaustive in explaining the configuration of control systems in the public sector. While environmental and task characteristics only partially explain the adoption of certain configurations of control, the features of the control systems seem to be rather influenced by variables that are related to party characteristics. Originality/value - The paper shows that the combinations of control mechanisms are more multifaceted than those presented in the literature, and that the factors identified in the private sector literature do not seem to explain comprehensively the configuration of control systems in the public sector.

Public services management and co-production in multi-level governance settings

From a normative stance, co-production has been recommended at all stages of the public service cycle. However, previous empirical studies on co-production have neglected the question of how to make this happen. Moreover, little attention has been paid to how co-production might occur in multi-level governance settings. The aim of this article is to fill these gaps, identifying triggers and organizational and managerial issues that could support the adoption of co-production in multi-level governance settings. The empirical analysis is based on a case study of services for autistic children. The findings highlight that co-production was prompted by inter-organizational arrangements and that trust-building among the actors played a pivotal role in nurturing a co-production approach. Points for practitioners From an organizational perspective, our case study shows that, in order to foster co-production in multi-level governance settings, all stages of the public service cycle should be aligned and inspired by the same logic. From a managerial perspective it highlights that the implementation of co-production requires new managerial skills and tools. Public managers are asked to listen to community groups and individuals, to mobilize collective resources and knowledge, and exercise a meta-governance role. Finally, in order to have co-produced services, our findings point to the need to start thinking differently about the roles of civil society and government in satisfying the common good.

Public sector budgeting: a European review of accounting and public management journals

Purpose - – Budgeting is central in public organizations. From a research viewpoint, it is an extremely multifaceted and potentially rich field to investigate and develop. The changing institutional and socio-economic landscape, moreover, requires a profound reassessment of its roles and features in accounting studies. The purpose of this paper is to review the existing European literature on public budgeting, looking at how public administration, public management, and accounting contribute to current budgeting theories and practices and to advance a proposal on how they can individually and jointly contribute in the future. Design/methodology/approach - – The authors collect and analyze all the papers on public budgeting in the European context that were published in all the issues of 15 major accounting and public-management journals since 1980. Findings - – Budgeting has so far played a rather marginal role in European public management and accounting research. Among the existing papers, most focus on the Anglo-Saxon context, look at the intra-organizational aspects of budgeting, emphasize its managerial and allocative functions, either adopt an interpretive theoretical framework or make no explicit reference to theory, and rely on qualitative analyses. Public budgeting lies at the intersections between different disciplines and professions, but this multifacetedness has been largely neglected by the existing literature. These intersections thus offer significant opportunities for future research. Building on the distinction between the intra- and inter-organizational foci of budgeting, between its different functions (i.e. allocative, managerial, external accountability), and between the accounting and the public administration and management perspectives, the authors propose possible future research topics. Originality/value - – Budgeting plays a central role in public organizations and is used to allocate a large share of national incomes. This paper explores the existing literature and puts forward some potentially fruitful avenues for future research.

Politicians vs. Managers: Roles and Interactions in accounting cycles

Purpose – The purpose of this paper is to contribute to the new public management (NPM) literature by investigating how politicians and managers perceive their relationships and respective roles during the accounting cycle and using multiple cases of Italian local government (LGs).Design/methodology/approach – Drawing on public administration and public management literature, the paper depicts models of interaction between managers and politicians through the analysis of the cases of five Departments in three Italian LGs.Findings – Results show that, in contrast with NPM claims, no model of neat separation between politicians and managers can be depicted in the analyzed cases. Rather, alternatively patterns of sequential or reciprocal integration emerge, together with some cases of “confusion”.Research limitations/implications – Further research is needed in order to investigate the factors that can explain the types of interactions and roles.Originality/value – The paper fills the gap in NPM literature t...

What Mr. Rossi Wants in Participatory Budgeting: Two R’s (Responsiveness and Representation) and Two I’s (Inclusiveness and Interaction)

ABSTRACT Participatory budgeting is a form of “co-planning” and “co-design” that is claimed to improve the level of democracy and public accountability. Drawing on evidence from the municipality of Rho’s participatory budgeting experience (in 2013 and 2014), this paper, through a Q analysis of citizens’ perceptions, reveals four types of “co-planners/co-designers,” including: (1) supporter in theory, but doubtful in practice; (2) worried about the trade-off between consensus and creativity; (3) supporter of a community approach; and (4) aware of the importance of citizens. Drawing on these results, four conditions for successfully implementing participatory budgeting are identified: responsiveness, representation, inclusiveness, and interaction.

Public Value as Performance: Politicians’ and Managers’ Perspectives on the Importance of Budgetary, Accruals and Non-Financial Information

Abstract Purpose The study contributes to the literature on public value and performance examining politicians’ and managers’ perspectives by investigating the importance they attach to the different facets of performance information (i.e. budgetary, accrual based- and non-financial information (NFI)). Design/methodology/approach We survey politicians and managers in all Italian municipalities of at least 80,000 inhabitants. Findings Overall, NFI is more appreciated than financial information (FI). Moreover, budgetary accounting is preferred to accrual accounting. Politicians’ and managers’ preferences are generally aligned. Research limitations/implications NFI as a measure of public value is not alternative, but rather complementary, to FI. The latter remains a fundamental element of public sector accounting due to its role in resource allocation and control. Practical implications The preference for NFI over FI and of budgetary over accruals accounting suggests that the current predominant emphasis on (accrual-based) financial reporting might be misplaced. Originality/value Public value and performance are multi-faceted concepts. They can be captured by different types of information and evaluated according to different criteria, which will also depend on the category of stakeholders or users who assesses public performance. So far, most literature has considered the financial and non-financial facets of performance as virtually separate. Similarly, in the practice, financial management tends to be decoupled from non-financial performance management. However, this research shows that only by considering their joint interactions we can achieve an accurate representation of what public value really is.

Co-production in the public sector: experiences and challenges

This book examines the various ways in which co-production can contribute to the creation, design, and delivery of public services, namely by engaging the expertise of users and their networks, by promoting public services that are better targeted and more responsive to users, by cutting costs against the background of austerity in public finance, by creating a synergy between government and civil society that will impact positively on social capital, and by addressing the challenges resulting from growing democratic and citizenship deficits. Particular attention is paid to local government and the health and social care sector. After definition of the concept of co-production, the critical issues which arise when public services are co-produced are discussed. Various experiences of co-production are presented and analyzed with a view to highlighting why, how, and with what effect public service co-production may be implemented. Individual chapters focus on the impact of co-production in making cities smarter and the use of ICT in supporting co-production of public services. The book will be of relevance to a wide readership, from students to academics and professionals interested or engaged in public service management.

Instruments of value: using the analytic tools of public value theory in teaching and practice

ABSTRACT The tools of public value management – such as the strategic triangle and the public value account – are increasingly used by scholars and practitioners alike. At the same time, some confusion remains regarding their functionality in action. Based on our experiences with these tools in classrooms and boardrooms, we analyse how these instruments help to explore and structure different dimensions of public management challenges. We propose a set of ‘principles of application’, detailing under what conditions public value tools are most likely to be helpful, and suggest a course of action for strengthening, connecting and extending the current tool box.

Contextualizing politicians’ uses of accounting information: reassurance and ammunition

This paper explores the use of accounting information by local government politicians. The authors examined three very typical council decisions in both their policy formulation and decision-making stages, which had different levels of political conflict. During policy formulation, accounting information was used mostly to provide answers—improving understanding. At the decision-making stage, the level of conflict influenced the quantity of information used, as well as the way it was used. Under low political conflict, accounting information primarily provided reassurance, whereas when there were conflicts between majority and opposition politicians, accounting information was used to (de)legitimize political positions and decisions. This paper is one of the first to contextualize politicians’ use of accounting information and has important implications for practice and future research.