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Open Access
Article
Publication date: 23 December 2019

Andrea Garlatti, Paolo Fedele, Silvia Iacuzzi and Grazia Garlatti Costa

Coproduction is both a recurrent way of organizing public services and a maturing academic field. The academic debate has analyzed several facets, but one deserves further…

1920

Abstract

Purpose

Coproduction is both a recurrent way of organizing public services and a maturing academic field. The academic debate has analyzed several facets, but one deserves further analysis: its impact on the cost efficiency of public services. The purpose of this paper is to aim at systematizing the findings on the relationship between coproduction and cost efficiency and at developing insights for future research.

Design/methodology/approach

This paper is based on a structured literature review (SLR), following the approach proposed by Massaro, Dumay and Guthrie. The SLR approach differs from traditional narrative reviews since, like other meta-analysis methods, it adopts a replicable and transparent process. At the same time, when compared to most common meta-analysis or systematic review logics, it is better suited to incorporate evidence from case studies and etnographies. This makes the method especially suited to public administration and management studies.

Findings

Results shed light on the nature of the academic literature relating coproduction to cost efficiency, on what type of costs are affected and how and on the meaningfulness of productivity measures when public services are co-produced.

Originality/value

In times of fiscal distress for many governments, the paper contributes to research and practice in systematically re-assessing the effects of coproduction on public budgets.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 1
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 30 April 2020

Silvia Iacuzzi, Andrea Garlatti, Paolo Fedele and Alessandro Lombrano

This paper aims to set out the case for integrated reporting (IR) and its potential to lead to change in the public sector by examining it in practice and analyzing the challenges…

3308

Abstract

Purpose

This paper aims to set out the case for integrated reporting (IR) and its potential to lead to change in the public sector by examining it in practice and analyzing the challenges associated with its implementation.

Design/methodology/approach

The paper investigates the role of IR in the public sector through the development of a theoretical framework applied to a case study focused on the University of Udine in Italy.

Findings

IR can be considered more as an incremental than a groundbreaking transformation of existing arrangements and approaches. The analysis revealed that the vagueness, complexity and intrinsic discrepancy between the IR concept and its operationalization brought the University of Udine to challenge and debate the IR approach and ultimately, to reconceptualize and implement its own version that better fitted its strategic aims, its intended audience and its status as a public entity.

Research limitations/implications

The application of the findings to other contexts should be further investigated, while the analytical framework should be applied to different settings and could be enriched to add knowledge and sharpen the paradigms of integrated thinking and value co-creation. Moreover, the interviews focused on people directly involved in the preparation of the integrated report, excluding other stakeholders. Further research could explore their perceptions of IR and focus on their understanding of the IR as well as the value co-creation process.

Practical implications

The findings provide decision makers with insights about how IR can be promoted to enhance its impact on value co-creation. The key processes to be considered for a public organization are integrated thinking and value co-creation, while the key aspects to be investigated in an integrated report for the public sector are materiality and stakeholder engagement. Yet, the IR framework is missing indications on how to account for stakeholders' inputs, outputs and outcomes in a value co-creation process, which is fundamental in a public service logic.

Originality/value

The results shed further light on two fundamental phenomena in the public sector, namely, integrated thinking and value co-creation. The paper also answers the call for more empirical research on IR's rhetoric and practice and on its concrete role in the value creation process.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 2
Type: Research Article
ISSN: 1945-1814

Keywords

Article
Publication date: 9 May 2016

Paolo Fedele, Luca Brusati and Mario Ianniello

Interactive decision making has become a recurrent practice across countries, policy sectors and tiers of government. The purpose of this paper is to analyze how organizational…

Abstract

Purpose

Interactive decision making has become a recurrent practice across countries, policy sectors and tiers of government. The purpose of this paper is to analyze how organizational arrangements, i.e. the way the interactive process is designed, influence its outcomes.

Design/methodology/approach

The research is carried out through a multiple case study. Four cases of interactive decision making are analyzed using a qualitative framework.

Findings

Findings can contribute to shed light on the organizational underpinnings of the outcomes of interactive decision making. Accessibility, in particular meant as process openness, i.e. the intensity of the decision-making powers that are devolved to the public, seems to represent the key factor in producing positive outcomes, especially if associated to less-formalized arrangements.

Practical implications

On the practice oriented side, findings provide decision makers with insights about how to design interactive mechanisms to improve the chances they would “work.” Specifically, finding suggest to launch interactive initiatives only when the public’s expectations in terms of process openness can be satisfied.

Originality/value

The way organizational arrangements influence outcomes is likely to be affected by context-specific factors interacting with the formers in generating the latters. Therefore, in order to reach meaningful research results it might be necessary to systematically factor context-specific features in the analysis. Here lies the relative novelty of the paper: although the relation between arrangements and outcomes of interactive decision making has been already investigated by other contributions, the present analysis purposefully focusses on cases occurred in the same policy sector, in one homogeneous geographical location and characterized by the same administrative tradition in order to discount the influence of these factors.

Details

International Journal of Public Sector Management, vol. 29 no. 4
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 1 January 1953

M. ROBERT‐HENRI BAUTIER

Avant‐propos sous les auspices de l'Institut international de Coopération intellectuelle, paraissait en 1934 le t. I, consacré à l'Europe, du Guide international des Archives. Le…

Abstract

Avant‐propos sous les auspices de l'Institut international de Coopération intellectuelle, paraissait en 1934 le t. I, consacré à l'Europe, du Guide international des Archives. Le questionnaire envoyé à tous les États européens comportait sous les points 4 et 6 les questions suivantes: ‘Existe‐t‐il un guide général pour les diverses catégories d'Archives ou des guides particuliers pour l'une ou l'autre d'entre elles?’ et ‘Existe‐t‐il des catalogues imprimés, des publications tant officielles que privées, susceptibles de constituer un instrument complet de référence pour tout ou partie importante des fonds d'archives?’ Les réponses des divers pays à ces questions, malgré leur caractère très inégal, ont fait du Guide international un bon instrument d'information générale sur les Archives. Malheureusement les circonstances ont empêché la publication du volume consacré aux États non européens, tandis que le temps qui s'écoulait tendait à rendre périmés les renseignements fournis sur les Archives européennes.

Details

Journal of Documentation, vol. 9 no. 1
Type: Research Article
ISSN: 0022-0418

Open Access
Article
Publication date: 27 April 2020

Massimo Sargiacomo, Christian Corsi, Luciano D'Amico, Tiziana Di Cimbrini and Alan Sangster

The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional…

Abstract

Purpose

The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional body of accountants that was established in Venice in 1581 and operated until the end of the 18th century.

Design/methodology/approach

The research design offers a critical longitudinal explanation of the emergence of the Collegio dei Rasonati as a professional body in the context of Venetian society by relying on the social closure theory elaborated by Collins (1975); Parkin (1979) and Murphy (1988).

Findingse

The Collegio dei Rasonati was established to overcome the prerogatives of a social class in accessing the accounting profession. However, the pre-existing professional elites enacted a set of social closure strategies able to transform this professional body into a stronghold of their privileges.

Research limitations/implications

As virtually all of the evidence concerning the admission examinations has been lost over time, the investigation is restricted to the study of the few examples that have survived. The main implication of the study concerns the understanding of some dynamics leading to neutralize attempts to replace class privileges with a meritocratic system.

Originality/value

The research investigates the structure of the rules of social closure revealing the possibility of an antagonistic relationship between different co-existing forms of exclusion within the same structure. Moreover, it highlights that a form of exclusion can be made of different hierarchical levels.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 5
Type: Research Article
ISSN: 0951-3574

Keywords

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