CINECA IRIS Institutional Research Information System
IRIS è la soluzione IT che facilita la raccolta e la gestione dei dati relativi alle attività e ai prodotti della ricerca. Fornisce a ricercatori, amministratori e valutatori gli strumenti per monitorare i risultati della ricerca, aumentarne la visibilità e allocare in modo efficace le risorse disponibili.
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.
PRODOTTO NON ANCORA VALIDATO
Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo
| 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. |
| Appare nelle tipologie: | 20 - Contributions to volume, chapters or articles / Contributo in volume Capitolo o Saggio Scientifico |
File in questo prodotto:
Copyright © 2020