IDEAS home Printed from https://ideas.repec.org/a/fan/macoma/vhtml10.3280-maco2019-001008.html
   My bibliography  Save this article

La programmazione dei Ministeri nella nuova stagione della performance. Dalla burocrazia della performance alla performance utile

Author

Listed:
  • Enrico Deidda Gagliardo
  • Michele Bigoni
  • Luca Papi
  • Giorgia Gobbo

Abstract

The Madia?s Reform about performance evaluation started a new season for the Italian Ministries in this topic, boosted by the Guidelines prepared by the "Com-missione Tecnica per la Performance" and issued by the "Dipartimento della Funzione Pubblica". The research has two main goals: 1) the former is to measure the quality of the performance plans for the years 2018-2020 in 6 experimental Ministries, enabling a comparison with the ones adopted in the years 2017-2019; the latter 2) is to investigate the enabling conditions for their useful adoption in the decision-making processes from the public management perspective. Briefly, the paper investigates whether a change from a performance bureaucratic approach to a useful performance management approach happened in the 6 Experimental Ministries regarding 2017-2019 and 2018-2020 performance plans. The work aims to answer the two questions by adopting an "action research" approach in a multiple case study research.

Suggested Citation

  • Enrico Deidda Gagliardo & Michele Bigoni & Luca Papi & Giorgia Gobbo, 2019. "La programmazione dei Ministeri nella nuova stagione della performance. Dalla burocrazia della performance alla performance utile," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 169-189.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2019-001008
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=63530&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Luca Papi & Michele Bigoni & Enrico Bracci & Enrico Deidda Gagliardo, 2018. "Measuring public value: a conceptual and applied contribution to the debate," Public Money & Management, Taylor & Francis Journals, vol. 38(7), pages 503-510, November.
    2. Hsin Hsin Chang, 2006. "Development of performance measurement systems in quality management organisations," The Service Industries Journal, Taylor & Francis Journals, vol. 26(7), pages 765-786, October.
    3. Roberts, John & Scapens, Robert, 1985. "Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 443-456, October.
    4. Colin Talbot, 2011. "Paradoxes and prospects of ‘public value’," Public Money & Management, Taylor & Francis Journals, vol. 31(1), pages 27-34, January.
    5. George Boyne & Julian Gould-Williams, 2003. "Planning and performance in public organizations An empirical analysis," Public Management Review, Taylor & Francis Journals, vol. 5(1), pages 115-132, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Enrico Deidda Gagliardo & Luca Papi & Giorgia Gobbo & Riccardo Ievoli, 2021. "Qualit? e coerenza degli strumenti di programmazione e rendicontazione delle performance dei Ministeri," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 143-163.
    2. Luca Papi & Riccardo Ievoli & Giorgia Gobbo & Enrico Deidda Gagliardo & Lamberto Manzoli, 2021. "Performance governance per la generazione di Valore Pubblico in sanit?. Evidenze empiriche dalle aziende sanitarie dell?Emilia-Romagna," MECOSAN, FrancoAngeli Editore, vol. 0(117), pages 27-58.
    3. Manuela Lucchese & Giuseppe Sannino & Paolo Tartaglia Polcini, 2020. "Il risk management approach nelle Universit? italiane: prime riflessioni su vincoli e opportunit?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 111-136.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.
    2. Diab, Ahmed A., 2021. "The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
    3. Thomas Carrington & Gustav Johed, 2007. "The construction of top management as a good steward," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 702-728, September.
    4. Jensen, Mads Langballe & Agyemang, Gloria & Lehman, Cheryl R., 2021. "Accountabilities, invisibilities and silences in a Danish slave trading company on the Gold Coast in the early 18th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 77(C).
    5. Rana Basu & Prabha Bhola, 2015. "Exploring Quality Management Practices and Its Pattern Analysis in Indian Service SMEs," Journal of Enterprising Culture (JEC), World Scientific Publishing Co. Pte. Ltd., vol. 23(02), pages 199-235, June.
    6. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
    7. Mutiganda, Jean Claude, 2013. "Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 518-531.
    8. Bay, Charlotta, 2018. "Makeover accounting: Investigating the meaning-making practices of financial accounts," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 44-54.
    9. Harvey, Charles & Maclean, Mairi & Price, Michael, 2020. "Executive remuneration and the limits of disclosure as an instrument of corporate governance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    10. Amanda Curry, 2019. "Across the great divide: a literature review of management accounting and operations management at the shop floor," Management Review Quarterly, Springer, vol. 69(1), pages 75-119, February.
    11. Elisa Bonollo, 2015. "Disclosures in Local Healthcare Organizations? Social Reports. ?What?? and ?Why?? An Empirical Analysis of the Italian National Healthcare System," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(1), pages 41-75.
    12. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Post-Print hal-00676561, HAL.
    13. Sofia Yasmin & Roszaini Haniffa & Mohammad Hudaib, 2014. "Communicated Accountability by Faith-Based Charity Organisations," Journal of Business Ethics, Springer, vol. 122(1), pages 103-123, June.
    14. Paolo Esposito & Spiridione Lucio Dicorato, 2020. "Sustainable Development, Governance and Performance Measurement in Public Private Partnerships (PPPs): A Methodological Proposal," Sustainability, MDPI, vol. 12(14), pages 1-25, July.
    15. Baxter, Jane & Chua, Wai Fong, 2003. "Alternative management accounting research--whence and whither," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 97-126.
    16. Ghio, Alessandro & Verona, Roberto, 2022. "Unfolding institutional plurality in hybrid organizations through practices: The case of a cooperative bank," The British Accounting Review, Elsevier, vol. 54(4).
    17. Letiche, Hugo & De Loo, Ivo & Lowe, Alan & Yates, David, 2023. "Meeting the research(er) and the researched halfway," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    18. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-00676570, HAL.
    19. Dewi, Miranti Kartika & Manochin, Melina & Belal, Ataur, 2021. "Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    20. Huguette Blanco & John Lennard & Sylvain Lamontagne, 2011. "Annual Reporting and Accountability by Municipalities in Canada: An Empirical Investigation," Accounting Perspectives, John Wiley & Sons, vol. 10(3), pages 195-224, September.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:macoma:v:html10.3280/maco2019-001008. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=166 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.