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.
Liguori, M., Sicilia, M. and Steccolini, I. (2014), "Public Value as Performance: Politicians’ and Managers’ Perspectives on the Importance of Budgetary, Accruals and Non-Financial Information", Public Value Management, Measurement and Reporting (Studies in Public and Non-Profit Governance, Vol. 3), Emerald Group Publishing Limited, pp. 85-104. https://doi.org/10.1108/S2051-663020140000003004Download as .RIS
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