Pasquale Ruggiero

Seeking legitimacy: Social reporting in the healthcare sector

Abstract This study aims to contribute to the legitimacy theory by evaluating the legitimizing capacity of a social reporting practice performed by a healthcare trust. The study is based on an in-depth analysis of a significant case of social reporting by an healthcare trust, using a multi-method research approach.

Ex-ante evaluation of PFIs within the Italian health-care sector: What is the basis for this PPP?

This paper aims to explore the practices of ex-ante evaluation in the Italian health-care sector (HCS) in order to verify whether (and how), in spite of legislative requirements, public interests are also considered before choosing the PFI solution, and to understand the possible effects of the pre-evaluation method used on the expectations of the public partner regarding the future of the relationship. The research was carried out by interviewing the subjects responsible for six initiatives of project financing in the Italian health-care sector. The empirical analysis has shown that Italian health-care trusts, which are not required to apply a compulsory method for pre-evaluating PFIs from their own perspective, neither drew up any calculation for weighting their future costs and revenues related to the project, nor did they consider the social consequences for the community. However, they merely followed the legal requirements and prepared a financial plan from the private partner perspective. In this situation, the importance of ex-ante evaluation from the public perspective for guaranteeing the beginning of a PPP in a context more suitable for developing trust between partners is even stronger.

Trust in Project Financing: An Italian Health Care Example

This article focuses on the role of the different types of trust (system, contractual, competence and goodwill) involved in developing effective private finance initiatives (PFI) in Italian health care trusts. Previous work has tended to focus on trust between the public and private partners. The authors show the success of a PFI can also depend on the level of trust between the private firms that make up special purpose vehicles (SPV).

Appropriateness and Use of Performance Information in the Budgeting Process: Some Experiences from German and Italian Municipalities

ABSTRACT This article contributes to the debate on the use of performance information in the context of public sector performance management. Based on case studies, the authors analyze the appropriateness of the performance information provided in the newly established performance budgets of municipalities in Germany and Italy. They also examine the interest of politicians and senior managers in using such information for decision-making and monitoring within the municipal budget cycle. They find that the use of performance information is generally quite modest, and that the interest of different local actors varies to a great extent. Politicians are generally less interested in such information than top managers, particularly chief financial officers. The results are discussed by applying a theoretical framework based on institutional and legitimacy theories, and are compared with the literature on performance information use.

Public Managers' Performance Evaluation Systems and Public Value Creation: Behavioral and Economic Aspects

In Western countries over the last two decades, personnel management has been one of the areas of greatest innovation within the management reform process. Managerial staff in PAs has been given the power and the responsibility to operate as entrepreneurs in relation to subjects operating within their “sphere of responsibility..” Throughout 2009 the Italian Minister of Public Service has made a significant effort to get the Government to approve a law intended to substantially reform the system for evaluating managerial staff. The results of his/her efforts have been analyzed, considering that he/she has tried to be coherent with remarks made in the most recent literature.

Exploring public sector managers' preferences for attracting consultants or academics as external experts

Purpose - The purpose of this paper is to examine the reasons why public sector managers approach either consultants or academics for their help in solving problems related to public sector accounting and management reforms. Design/methodology/approach - A field study based on reactions to real-life constructs and answers to questions about the experiences of public sector managers in Italian, Dutch and Swedish central government agencies. Findings - Public sector managers approach consultants, due to their experience-based knowledge, for solving well-defined practical and technical problems. In the case of tacit knowledge, a strong interaction between the public sector manager and the consultant, denoted as socialization, is the typical way of knowledge transfer. In accordance with expectations, public sector managers approach academics for advice regarding value-laden problems in their organization. However, academics also give advice about practical and technical issues, usually being the primary domain of consultants, but often when impartial advice is required. Although the authors expected academics to transfer knowledge rather detached from their clients (interiorization), this was not corroborated, because often academics work closely with their counterparts in the client organization. Research limitations/implications - The theoretical framework was helpful in explaining the role of consultants, but it required refinement in explaining the role of academics as external experts. Practical implications - The paper contributes to a better articulated set of preferences of public sector managers in asking advice from either a consultant or an academic. Originality/value - The paper offers a simultaneous and systematic empirical examination of the roles that consultants and academics play in public sector management and accounting reforms.

The Case of HERA

In the raising complexity of the environment within which companies have to currently operate, the drawing up of integrated reporting seems to be one of the most challenging and demanding tasks for any company, which have to deal both with an increasing number of powerful stakeholders and provide its managers with increasingly complex and useful information. The present chapter analyses the approach and the experience of the HERA Group. We will outline the business features, its evolution since operations began and the similarities and differences of the HERA Sustainability Report with the Integrated Reporting framework. This case study is an important and informative example of how integrated reporting is a useful tool for governing particular kind of firm such as HERA. It is owned by both private investors and public administrations whilst operating in the public services sector.

Merging for capacity and a capacity for merging: Politicians, citizens, and discourses in public administrations

It is assumed in many countries that the merger of municipalities can increase the capacity of their public administrations. This paper concentrates primarily on the activities preceding the implementation of the merger, by analyzing the ex‐ante stages of the process. Using a case study, the paper analyzes the activities used to explain the merger initiative to citizens and to overcome any potential resistance. The analysis is developed using the Foucauldian concepts of discourse and technology of the self. The aim is to explain the way human resources can and should be managed during the implementation of a capacity‐building initiative.

Politics and Public Services: Looking Beyond Economic Rationality and Public Value

Abstract Purpose To understand whether new public management and public value theory are sufficient to guide the strategic behaviours adopted by public sector organizations for their service delivery companies. Design/methodology/approach This article uses a longitudinal case study of a joint stock company running an airport service in Tuscany. Findings Public value theory should be further developed to guide managerial behaviours in a very complex decision-making environment. Research limitations Only one case study is used so results cannot be generalized in a proper statistical way. Practical implications Public managers could learn the usefulness of managerial theories for their decision-making. Social implications Theories aimed at providing managers with insights into decisions made in complex situations should be tested in the real world before being accepted or refused. Originality/value This article analyzes a case study operating under and applying the concepts proposed by new public management and public value theory. It therefore offers insights on their applicability, shortcomings and usefulness for decision-making.

PFIs involving multiple public partners: a case study from the Italian healthcare sector

The financial crisis experienced by many countries since 2008 has given new importance to private finance initiatives (PFIs) for providing public services. This paper analyses the relationships between multiple public and private sector actors participating in a PFI in the healthcare sector in order to better understand the motives and behaviour of public and private sector partners. High levels of trust and the active participation of a regulatory body were found to be significant factors in terms of creating a partnership that benefits all sides.