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EnglishThe 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.
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| Titolo: | Public value as performance: politicians’ and managers’ perspectives on the importance of budgetary, accruals and non-financial information | |
| Data di pubblicazione: | 2014 | |
| Autori: | ||
| Autori: | Liguori, Mariannunziata; Sicilia, Maria Francesca; Steccolini, Ileana | |
| Titolo del libro: | Public Value Management, Measurement and Reporting | |
| Tutti i curatori: | J. Guthrie, G. Marcon, S. Russo, F. Farneti | |
| ISBN: | 9781784410117 | |
| 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. | |
| Digital Object Identifier (DOI): | http://dx.doi.org/10.1108/S2051-663020140000003004 | |
| Appare nelle tipologie: | 20 - Contributions to volume, chapters or articles / Contributo in volume, capitolo o saggio scientifico |
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