The article shows the results of a research project focused on the identification of critical factors for implementing planning and control systems within public entities involved in social and health services for elderly people (the APSP). An executive dashboard that can satisfy the need for performance monitoring in these firms is also presented. Performance control and measurement in APSP is essential to ensure a balance between public, not for profit and financial results, taking into account the different set of values characterizing different kinds of stakeholders. Hence the need to adopt a tool useful for: a) quickly understanding and representing the problems arising within the organization b) measuring the value created and c) creating a positive organizational attitude towards the implementation of a «real» management control able to replace the existing more formal ones.
Criticità percepite nell'implementazione del controllo di gestione nelle A.P.S.P.: un'analisi empirica
FRANCESCONI, ANDREA;
2010
Abstract
The article shows the results of a research project focused on the identification of critical factors for implementing planning and control systems within public entities involved in social and health services for elderly people (the APSP). An executive dashboard that can satisfy the need for performance monitoring in these firms is also presented. Performance control and measurement in APSP is essential to ensure a balance between public, not for profit and financial results, taking into account the different set of values characterizing different kinds of stakeholders. Hence the need to adopt a tool useful for: a) quickly understanding and representing the problems arising within the organization b) measuring the value created and c) creating a positive organizational attitude towards the implementation of a «real» management control able to replace the existing more formal ones.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.