The Adoption of Outcome-Related Performance Indicators in External Reporting: An Empirical Study
In: International journal of public administration, Band 40, Heft 10, S. 860-874
ISSN: 1532-4265
18 Ergebnisse
Sortierung:
In: International journal of public administration, Band 40, Heft 10, S. 860-874
ISSN: 1532-4265
In: Government information quarterly: an international journal of policies, resources, services and practices, Band 37, Heft 1, S. 101398
ISSN: 0740-624X
In: International journal of public sector management, Band 31, Heft 5, S. 583-598
ISSN: 1758-6666
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.
In: Studies in public and non-profit governance volume 5
Studies in Public and Non-Profit Governance (SPNPG) publishes double-blind peer reviewed articles in a growing area of governance research. The series focuses on the 'micro' level of governance in public and non-profit sector. Compared to the wider debate on corporate governance in the private sector and to the literature on the 'macro' and 'meso' levels of governance in the public sector, the organizational (micro) level of governance remains a neglected area of governance in the public and non-profit sector. Therefore, governance systems, mechanisms and roles are primarily investigated at organizational level. SPNPG allows for the establishment of an engaged community of researchers very active in the field. It aims to contribute to the definition of the theoretical components that assign an innovation role to governance systems in public and non profit organizations. It also highlights the opportunity for a deeper analysis of governance mechanisms in their relationships with both the external (stakeholders) actors and the internal (management) actors and address the conditions which enable governance mechanisms to effectively cover their own roles.
In: Studies in public and non-profit governance volume 4
This volume assesses governance in public and non-profit organizations. Building on and challenging recent research in this area, this volume critically examines the contextual, behavioural and historical factors of governance. Topics include; the role, behaviour and effectiveness of a board of directors; the relationships between board members and stakeholders; innovations in governance; accountability, transparency and integrity of governance; measuring and assessing organizational performance and new forms of governance arrangements in service provision.
In: Studies in public and non-profit governance, volume 4
This volume accesses governance in public and non-profit organizations. Building on and challenging recent research in this area, this volume critically examines the contextual, behavioural and historical factors of governance.
In: Studies in Public and Non-Profit Governance, v. 2
This 2nd volume of the series builds on the themes of volume 1. Established concepts and theoretical issues are presented by established scholars in the governance, management and administration fields. These are set alongside highlighted emerging themes, and they're practicality illustrated through specific case examples.
In: International journal of public sector management, Band 37, Heft 1, S. 108-123
ISSN: 1758-6666
PurposeCorruption is a major social problem, and scholars have devoted considerable attention to this phenomenon. However, less attention has been paid to how corruption spreads among organizations and what factors can make its spread more likely. This study aims to fill the gap by modelling corruption as an interorganizational contagion.Design/methodology/approachThe authors used social contagion theory to model corruption as an interorganizational contagion, influenced by the susceptibility of organizations and the strength of contagion sources. The study analysed 736 medium and large Italian municipalities over a five-year period, with 3,146 observations (excluding missing data). The authors conducted a longitudinal analysis using panel logistic regression techniques and performed robustness and endogeneity checks through a dynamic panel data model.FindingsThe authors found that municipalities with a higher percentage of corrupt neighbouring municipalities were more likely to experience corruption. The probability of experiencing corruption was also significantly higher for municipalities with weaker organizational resistance to corruption contagion.Originality/valuePrevious studies have not clearly explained the organizational mechanisms behind the spread of corruption at the interorganizational level. The study suggests that corruption contagion at the municipal level occurs via reduced uncertainty in decision-makers and is influenced by the prevalence of corruption locally. The spread can be driven by conscious or unconscious mechanisms. This study challenges the idea that corruption contagion is immediate and inevitable. Organizational resistance to corruption can affect the risk of contagion, highlighting the importance of anti-corruption controls and ethical systems in preventing it.
In: Mechanisms, Roles and Consequences of Governance: Emerging Issues; Studies in Public and Non-Profit Governance, S. 127-158
In: Mechanisms, Roles and Consequences of Governance: Emerging Issues; Studies in Public and Non-Profit Governance, S. 127-158
In: Conceptualizing and Researching Governance in Public and Non-Profit Organizations; Studies in Public and Non-Profit Governance, S. 151-178
In: Public management review, Band 13, Heft 6, S. 803-824
ISSN: 1471-9045
In: Public management review, Band 13, Heft 6, S. 803-825
ISSN: 1471-9037
In: Studies in public and non-profit governance volume 8
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.
In: Conceptualizing and Researching Governance in Public and Non-Profit Organizations; Studies in Public and Non-Profit Governance, S. 117-150