Suchergebnisse

PurposeThe purpose of this paper is to investigate the relationship between the environmental uncertainty faced by public administrations and their likelihood of disclosing performance information, particularly at municipal level.Design/methodology/approachThe existence of the relationship between environmental uncertainty and performance information disclosure is explored, drawing on organizational information processing theory. The paper describes an empirical quantitative investigation in a sample of 490 Italian municipalities.FindingsMunicipalities facing more uncertainty are more likely to disclose performance information. There is no unique set of factors that can explain the difference in the disclosure activity of Italian municipalities, but this activity appears to be contingent on the level of environmental uncertainty.Originality/valueThe paper explores the under-investigated field of factors influencing the disclosure of performance information by public administrations. It identifies uncertainty as one of the determinants of performance information disclosure. The findings suggest that the use of theories and variables not previously used in this type of study can improve understanding of the phenomenon. The study also suggests that public officials should consider adequate enforcement mechanisms to promote performance information disclosure, especially for organizations with lower incentives to improve information processing capabilities.

Public sector organizations play a crucial role in addressing the challenge of sustainability and sustainable development. They adopt policies and strategies, provide public services, mobilize and distribute financial resources, and are responsible for monitoring, evaluating, and reporting strategy implementation and goal achievement. The non-profit sector also supports sustainable development alone or through partnerships with the public sector. Including sustainability goals and practices in the strategy and management of public and non-profit organizations considering their characteristics is a nodal point. To this aim designing effective performance management systems integrating sustainability aspects is crucial. Reshaping Performance Management for Sustainable Development explores how sustainability can be integrated into the management of public and non-profit organizations through performance management systems. The Studies in Public and Non-Profit Governance (SPNPG) series focuses on the "micro" level of governance in public and non-profit sector, investigating governance systems, mechanisms and roles at an organizational level.