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1 – 4 of 4Andrea 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…
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.
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Keywords
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…
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.
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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.
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