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1 – 4 of 4Francesco Vidè, Denita Cepiku and Marco Mastrodascio
The article explores which configurations of organizational and individual conditions support the purposeful use of performance information in the public sector. Prior research…
Abstract
Purpose
The article explores which configurations of organizational and individual conditions support the purposeful use of performance information in the public sector. Prior research has predominantly focused on the effects of individual factors without paying as much attention to how these factors interact to influence public managers’ attitudes to integrating performance information into their decision-making.
Design/methodology/approach
The study employs a fuzzy-set qualitative comparative analysis (fs-QCA) to examine the different combinations of organizational and individual drivers that facilitate purposeful performance information use.
Findings
Goal clarity is a necessary but insufficient condition for purposeful information use. It needs to be complemented by a mature performance management system, public managers with prosocial motivation who engage in extra-role behaviours within a non-innovative organizational culture, or a developmental culture that motivates managers who are unaware of the social impact generated by their work.
Research limitations/implications
The case selection does not allow for direct generalizations. Future studies could replicate the configurational analysis in different countries and sectors and introduce additional environmental, organizational, and individual conditions.
Practical implications
The study suggests the need to integrate actions that support the purposeful use of performance information and define clear departmental goals. Although the latter is a necessary condition, it needs to be supported by other organizational and individual factors.
Originality/value
The study deepens the theory of the drivers of purposeful performance information use in the public sector by adopting a configurational approach and exploring how organizational and individual conditions interact to foster information use.
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Denita Cepiku, Benedetta Marchese and Marco Mastrodascio
This article aims at shedding light on differences in terms of crisis management approaches adopted by the Italian government in order to tackle the two most impactful crises that…
Abstract
Purpose
This article aims at shedding light on differences in terms of crisis management approaches adopted by the Italian government in order to tackle the two most impactful crises that heavily hit the entire globe in the last 15 years: the financial and economic crisis occurred in 2007/2008 and the health crisis occurred in 2020 due to the COVID-19 pandemic. Furthermore, the article makes conceptual previsions on the potential impact of the health crisis even though, at this time, it is hard to predict the exact extent of its negative consequences.
Design/methodology/approach
The authors implement a comparative approach, in terms of budgetary response, to identify the differences and the consequences of the different responses provided by the Italian government to deal with the two worldwide crises.
Findings
While the economic and financial crisis occurred in the past decade required the Italian government to adopt predominantly austerity measures, the pandemic occurred due to the spreading of COVID-19 pushed the Italian government to adopt investment and fiscal policy based on tax breaks in order to allow the re-launch of the socio-economic fabric of the nation.
Originality/value
The originality of this paper stems from the scant research focused on the budgetary response of governments to tackle global crises. In addition, the paper endeavours to demonstrate the consequences of the myopic vision of the political leaders who, as it occurred in the Italian context, mainly aimed at maximizing the results in the short run at the expense of the potential consequences in the long run.
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Denita Cepiku and Marco Mastrodascio
The purpose of this research is to highlight the impact of integrative leadership behaviors on network performance in local government networks.
Abstract
Purpose
The purpose of this research is to highlight the impact of integrative leadership behaviors on network performance in local government networks.
Design/methodology/approach
The data were retrieved from a survey conducted on 362 local government network leaders in Italy. Their leadership behaviors were compared with the level of network performance anonymously self-reported.
Findings
The findings show that high frequency in the usage of a specific category of behavior does not always lead to high performance in local government networks. Moreover, leadership behaviors leading to highly performing networks are not always engaged most frequently by networks' leaders.
Originality/value
This research gives an empirical contribution to a neglected topic: network leadership. Moreover, the authors attempt to highlight how it is able to influence network performance.
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Luigi Corvo, Lavinia Pastore, Marco Mastrodascio and Denita Cepiku
Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development…
Abstract
Purpose
Social return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development Fund in the USA in the mid-1990s. Based on a systematic review of the literature that highlights the potential and limitations related to the academic and professional development of the SROI model, the purpose of this study is to systematize the academic debate and contribute to the future research agenda of blended value accounting.
Design/methodology/approach
Relying on the preferred reporting items for systematic reviews and meta-analyses approach, this study endeavors to provide reliable academic insights into the factors driving the usage of the SROI model and its further development.
Findings
A systematic literature review produced a final data set of 284 studies. The results reveal that despite the procedural accuracy characterizing the description of the model, bias-driven methodological implications, availability of resources and sector specificities can influence the type of approach taken by scholars and practitioners.
Research limitations/implications
To dispel the conceptual and practical haze, this study discusses the results found, especially regarding the potential solutions offered to overcome the SROI limitations presented, as well as offers suggestions for future research.
Originality/value
This study aims to fill a gap in the literature and enhance a conceptual debate on the future of accounting when it concerns a blended value proposition.
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