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Open Access
Article
Publication date: 27 October 2021

Enrico Guarini, Elisa Mori and Elena Zuffada

This article investigates how Sustainable Development Goals (SDGs) can be integrated into the strategic planning and management processes of local governments (LGs). It draws from…

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Abstract

Purpose

This article investigates how Sustainable Development Goals (SDGs) can be integrated into the strategic planning and management processes of local governments (LGs). It draws from the classic strategic planning and control framework developed in management studies and elaborates some propositions for adapting, implementing and monitoring the SDGs at the city level.

Design/methodology/approach

As a first step in the assessment of the ways the principles of sustainable development can be integrated into LG management, this research scrutinizes the incorporation of sustainability goals in the strategic plans of all medium-to-large capital cities of provinces in Italy, a context in which there has been a National Strategy for Sustainable Development (NSSD) since 2016.

Findings

The focus on SDGs at the LG level in Italy is in its initial stage, and few capital cities have started to integrate sustainable development concerns into their comprehensive strategic plans. SDGs are used mainly as a reference framework in the strategic plans to demonstrate the contribution of LG strategies to global concerns on sustainable development.

Practical implications

The paper offers insights for political leaders and public managers to rethink their strategic management systems, including the continuous process of evaluating and updating of strategic plans, in accordance with the multidimensional perspective of sustainability. To this end, the study has identified possible patterns of actions that public managers elsewhere will find useful.

Originality/value

The managerial approach behind the proposed conceptual framework might contribute to effectively localize the SDGs in multilevel government settings and to integrate the concept of sustainability as a guiding principle into organizational routines.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 3 February 2020

Enrico Guarini, Francesca Magli and Andrea Francesconi

The purpose of this study is to analyse how academic staff cope with the new culture of performance measurement and assessment in universities. In particular, the study aims to…

3466

Abstract

Purpose

The purpose of this study is to analyse how academic staff cope with the new culture of performance measurement and assessment in universities. In particular, the study aims to shed light on how external pressures related to measurement of research performance are translated into organisational and individual academic responses within the university and the extent to which these responses are related specifically to the operational features of performance measurement systems (PMS).

Design/methodology/approach

The study is based on a case study conducted in an Italian public university and based on interviews with a cross-disciplinary sample of faculty members.

Findings

The study provides insights into how linking financial incentives and career progression to research performance metrics at the system and organisational levels may have important reorientation effects on individual behaviours and epistemic consequences for the academic work.

Research limitations/implications

The study is based on interviews, so one limitation is related to the risk of researcher and interviewee personal bias. Moreover, this study is focused on one single case of a specific university setting, which cannot be fully representative of the experiences of others.

Originality/value

The study contributes to the literature on management accounting by exploring the factors that might explain why the unintended effects of PMS on academics’ behaviour reported by several studies might occur. From a practitioner’s point of view, it shows features of PMS that may produce unintended effects on academic activities. It also highlights the need to rethink PMS for the evaluation of university performance through the involvement of different stakeholders.

Details

Qualitative Research in Accounting & Management, vol. 17 no. 1
Type: Research Article
ISSN: 1176-6093

Keywords

Content available
Book part
Publication date: 11 November 2014

Abstract

Details

Public Value Management, Measurement and Reporting
Type: Book
ISBN: 978-1-78441-011-7

Content available
Book part
Publication date: 6 November 2015

Abstract

Details

Contingency, Behavioural and Evolutionary Perspectives on Public and Nonprofit Governance
Type: Book
ISBN: 978-1-78560-429-4

Content available
Article
Publication date: 1 November 2022

Anatoli Bourmistrov and Jan Mouritsen

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Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 5
Type: Research Article
ISSN: 1096-3367

Open Access
Article
Publication date: 15 February 2021

Enrico Bracci and Mouhcine Tallaki

Inspite of the attention resilience receives in relation to public policy and public management, very few studies have analysed the internal mechanics of public sector…

3733

Abstract

Purpose

Inspite of the attention resilience receives in relation to public policy and public management, very few studies have analysed the internal mechanics of public sector organisations to see what is producing their resilience. Considering management control systems (MCSs) as the drivers of organisational change, this paper aims to explore their role as determinants of resilience in the public sector. The paper attempts to open the black box of organisational functioning focusing on one complex component.

Design/methodology/approach

This paper adopted a qualitative approach for this longitudinal case study. This paper used a mix of primary and secondary sources in terms of direct observation, semi-structured interviews and internal document analysis. This paper used a framework drawing on Barbera et al. (2017) and management control’s constraining and facilitating concepts to explore how anticipatory and coping capacities of resilience are supported and reinforced by MCSs.

Findings

Findings suggest that MCSs support adaptive behaviour and assist decision-making by providing knowledge and ready-to-use answers to cope with external shocks. However, this is found in case of the adoption of facilitating MCSs, which empower managers and employees and are based on stewardship roles. In such a context, MCSs played an essential role in shaping anticipatory and coping capacities. At the same time, financial shocks fostered the investment in MCSs, cyclically strengthening or developing new anticipatory and coping capacities.

Originality/value

To the best of the authors’ knowledge, this paper is one of the first attempting to identify how facilitating MCSs, as a driver of organisational change, can make an organisation more resilient. It shows how resilience capacities are generated and strengthened via MCSs.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

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