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AbstractDrawing on upper echelons theory, the article investigates the potential impact of top managers' background and demographic characteristics and personality traits on organizational decisions in the public sector. The top-management figure being investigated is the municipal chief financial officer (CFO) and the specific organizational decision under analysis is the extent of revenue misrepresentation during both budget formulation and execution. The empirical setting is provided by the CFOs of Italian municipalities with populations above 15,000 over a 3-year period (2012–14). Financial data are drawn from existing databases. Non-financial data are collected through an online survey. The results show that top managers' individual characteristics and traits do influence the extent of accounting manipulation. In particular, revenue misrepresentation was found to be smaller in the presence of female managers, managers with degrees in business administration, and managers describing themselves as "conscientious". These effects on accounting manipulation were moderated by auditors' and opposition councilors' oversight, managers' experience, and the presence of local elections. The article extends upper echelons theory and its applications in several directions: from the private to the public context, from CEOs to CFOs, from managerial decisions in general to accounting choices, and from background and demographic variables to personality traits.

Financial measurement can be difficult, especially in the public sector where accurate and reliable reporting is imperative for public trust, legality, accountability, and long-term sustainability of activities. Measurement in Public Sector Financial Reporting brings together theoretical arguments and empirical evidence to fuel the debate on measurement approaches in public sector financial reporting. Understanding that various dimensions of value need to be explored in order to reveal methods for providing a more comprehensive public sector view, Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues. The chapters consider both theory and practice, providing a holistic showcase for both practitioner and academic viewpoints. The authors develop discussions and consolidate knowledge, providing a substantial contribution to an international debate. This second volume of Emerald Studies in Public Service Accounting and Accountability recognises the unique characteristics of public sector assets, liabilities, and the other elements of financial statements. The views presented in the chapters make the contents useful for those who are involved, interested in, or responsible for the preparation of public sector financial reporting and related standards.

Intro -- Preface -- Contents -- 1 Co-production of Public Services: Meaning and Motivations -- 1.1 Introduction -- 1.2 The Main Models of Public Administration and Co-production -- 1.3 What Co-production Is and What It Is Not -- 1.4 Book Contents -- References -- 2 Co-production and Inter-organisational Collaboration in the Provision of Public Services: A Critical Discussion -- 2.1 Introduction -- 2.2 Co-production of Public Services: A Theoretical Backdrop -- 2.3 Inter-organisational Collaboration for Public Services: A Theoretical Backdrop -- 2.4 Relationships Between Co-production and Inter-organisational Collaboration in the Provision of Public Services -- 2.4.1 Co-production as Antecedent of Inter-organisational Collaboration -- 2.4.2 Inter-organisational Collaboration as an Enabler of Co-production -- 2.4.3 Co-production and Inter-organisational Collaboration as Distinct but Complementary -- 2.4.4 Co-production and Inter-organisational Collaboration as Alternative Strategies -- 2.5 Conclusions -- References -- 3 The Participatory Budgeting as a Form of Co-production -- 3.1 Introduction -- 3.2 Co-planning, Co-design and Participatory Budgeting -- 3.3 Participatory Budgeting as Co-planning and Co-design: Conditions for Success -- 3.3.1 Inclusiveness and Interaction -- 3.3.2 Representation and Responsiveness -- 3.4 Conclusion -- References -- 4 When is Personalisation Considered a Form of Co-production? The Case of Personal Budgets Reform in English Social Care -- 4.1 Introduction -- 4.2 Co-production in Social Care: Literature Review -- 4.3 Conceptualising Co-production -- 4.4 Personalisation Agenda in England and Co-production -- 4.5 Personalisation and Co-production as a Shared Responsibility -- 4.6 Discussion and Final Reflections -- References -- 5 Co-production in Action: The Case of an Italian Residential Care Home -- 5.1 Introduction.

This book examines the various ways in which co-production can contribute to the creation, design, and delivery of public services, namely by engaging the expertise of users and their networks, by promoting public services that are better targeted and more responsive to users, by cutting costs against the background of austerity in public finance, by creating a synergy between government and civil society that will impact positively on social capital, and by addressing the challenges resulting from growing democratic and citizenship deficits. Particular attention is paid to local government and the health and social care sector. After definition of the concept of co-production, the critical issues which arise when public services are co-produced are discussed. Various experiences of co-production are presented and analyzed with a view to highlighting why, how, and with what effect public service co-production may be implemented. Individual chapters focus on the impact of co-production in making cities smarter and the use of ICT in supporting co-production of public services. The book will be of relevance to a wide readership, from students to academics and professionals interested or engaged in public service management.

Dans cet article, nous nous intéressons à la question de savoir si certains dispositifs organisationnels utilisés dans les processus de nominations publiques (locales) pourraient favoriser le recours aux nominations comme outil de bonne gouvernance plutôt que comme outil de clientélisme. Nous avons plus particulièrement étudié le rôle de six dispositifs organisationnels dans dix études de cas portant sur des processus de nominations publiques infra-et interorganisationnels tenus dans des administrations locales italiennes. Nous avons constaté qu'une bonne gouvernance (en termes de perception de l'intégrité et de l'équité globales) se retrouvait dans les processus de nominations publiques caractérisés par la présence d'un contrôle indépendant et par l'intervention de conseillers locaux et/ou d'intervenants externes dans le processus – c'est-à-dire d'acteurs autres que ceux qui étaient officiellement habilités à nommer des personnes. Dans ces cas, les nominations étaient considérées comme un outil de bonne gouvernance plutôt que de clientélisme. Ces dispositifs organisationnels étaient plus pertinents que d'autres, comme la transparence des annonces publiques, des descriptions de poste et des exigences en matière de formation professionnelle, et la sensibilisation des médias et du public. Dans cet article, nous commençons par évoquer la littérature pertinente et l'étude technique, et examinons ensuite les implications pour la recherche, les politiques et la gestion. Remarques à l'intention des praticiens En ce qui concerne les implications politiques, nous examinons l'importance de la transparence et d'une certaine forme de freins et contrepoids dans la capacité à effectuer des nominations publiques ainsi que de sensibiliser davantage les citoyens et la société en général à la question des nominations publiques. Du point de vue de la gestion, notre article laisse entendre que les gestionnaires publics doivent tenir compte des implications des différents dispositifs organisationnels susceptibles d'être utilisés dans les processus de nominations publiques pour tirer parti du potentiel de bonne gouvernance des nominations publiques.

AbstractCo-production has become a buzzword for both scholars and practitioners in the past decade. This introduction to the thematic issue 'Co-production: Implementation problems, new technologies and new designs' unpacks the concept of co-production and illustrates how it has been operationalized on the ground in diverse country-specific contexts. To facilitate the analysis, we make a distinction between 'traditional' and 'non-traditional' forms of co-production, even though the practice has not really been around long enough to have established a tradition in the true sense of the word. However, these two distinct forms of co-production are highly useful conceptual lenses through which to view the finer details and nuances, to identify the enabling conditions and to foreshadow the governance challenges, but also to highlight the innovating role co-production plays in forging public services and public policies. Thanks to the rich and varied ways in which the contributors have approached this central topic; the thematic issue enables the research and practice to more fully appreciate the ins and outs of co-production and suggests the most promising directions for future study.