The purpose of this study is to contribute to the literature on Public Value and Performance Measurement examining politicians’ and managers’ perspectives by investigating the importance they attach to the different facets of performance information. Extant literature has generally explored politicians’ and managers’ views and use of performance information separately, often focusing on one type of information at a time. In this contribution, we specifically consider both financial (ie., budgetary and accruals- based) and non-financial performance information and the views of organizational actors.

Public value as performance: politicians’ and managers’ perspectives on the importance of budgetary, accruals and non-financial information

LIGUORI, MARIANNUNZIATA;SICILIA, MARIA FRANCESCA;STECCOLINI, ILEANA
2014

Abstract

The purpose of this study is to contribute to the literature on Public Value and Performance Measurement examining politicians’ and managers’ perspectives by investigating the importance they attach to the different facets of performance information. Extant literature has generally explored politicians’ and managers’ views and use of performance information separately, often focusing on one type of information at a time. In this contribution, we specifically consider both financial (ie., budgetary and accruals- based) and non-financial performance information and the views of organizational actors.
9781784410117
J. Guthrie, G. Marcon, S. Russo, F. Farneti
Public Value Management, Measurement and Reporting
Liguori, Mariannunziata; Sicilia, MARIA FRANCESCA; Steccolini, Ileana
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11565/3896718
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