Click here to download

Performance in the Italian ministries: Quality and coherence of performance plans and reports
Journal Title: MANAGEMENT CONTROL 
Author/s: Enrico Deidda Gagliardo, Luca Papi, Giorgia Gobbo, Riccardo Ievoli 
Year:  2021 Issue: suppl. 2 Language: Italian 
Pages:  21 Pg. 143-163 FullText PDF:  310 KB
DOI:  10.3280/MACO2021-002-S1007
(DOI is like a bar code for intellectual property: to have more infomation:  clicca qui   and here 


This research evaluates the programmatic and reporting quality, and related coherence, within the performance cycle. First, the paper investigates the programmatic quality of performance plans for the 13 Ministries related to the 2019-2021 performance cycle. For this research, programmatic quality is defined as suitability to carry out the management and the responsibility for the stakeholders. The authors have studied the draft methods and contents of the above-mentioned performance plans with regard to organizational and individual performance. Adopting the same methods, this paper analyzes the reporting quality of eight Ministries performance reports issued in 2019. Finally, the paper analyzes the methodological coherence between these documents. Methodological coherence is defined as the alignment between the structure and contents of performance plans and the reports. The main results show a high level of quality related to the documents’ formal aspects and a low level of quality related to their content. With the exception of two cases, the level of coherence remains unsatisfactory due to several issues with the report.
Keywords: Italian Ministry, Performance management, Performance plan, Performance report, Public value.

  1. Argyris C., Putnam R., Mclain Smith D. (1985), Action science, Concepts, methods and skills for research and intervention, San Francisco, CA, Jossey-Bass.
  2. Baxter P., Jack S. (2008), Qualitative case study methodology: Study design and implementation for novice researchers, The qualitative report, 13, 4, pp. 544-559., DOI: 10.46743/2160-3715/2008.1573
  3. Borgonovi E. (2005), Principi e sistemi aziendali per le amministrazioni pubbliche, Milano, Egea.
  4. Bouckaert G. (1993), Measurement and Meaningful Management, Public Productivity & Management Review, 17(1), pp. 31-43., DOI: 10.2307/3381047
  5. Bouckaert G., Halligan J. (2007), Managing performance: International comparisons, London, Routledge.
  6. Bracci E., Deidda Gagliardo E., Bigoni M. (2014), Public value measurement in cultural services: a case study, in Guthrie J., Marcon G., Russo S., Farneti F., a cura di, Public Value Management, Measurement and Reporting, Third Volume of the new Emerald Series Studies in Public and Non-Profit Governance, EmeraldBooks, pp. 129-157.
  7. Brandsma G.J., Schillemans T. (2013), The accountability cube: measing accountability, Journal of Public Administration research and Theory, 23(4), pp. 953-975.
  8. Caramiello C. (1994), L’indagine prospettiva nel campo aziendale, Pisa, Cursi.
  9. Chiucchi M.S. (2012), Il metodo dello studio di caso nel Management Accounting, Torino, Giappichelli.
  10. Creswell J. W. (2013), Qualitative Inquiry & Research Design, Los Angeles, Sage Publishing.
  11. Deidda Gagliardo E. (2002), La creazione del valore nell’ente locale. Il nuovo modello di governo economico, Collana di studi economico-aziendali «E. Giannessi», Milano, Giuffrè.
  12. Deidda Gagliardo E. (2015), Il valore pubblico. La nuova frontiera delle performance, Collana Rirea Aziende n. 30, Roma, RIREA.
  13. Deidda Gagliardo E. (2019), Il Valore Pubblico. Ovvero, come finalizzare le performance pubbliche verso il benessere dei cittadini e lo sviluppo sostenibile, a partire dalla cura della salute delle PA, Relazione 2019 al Parlamento e al Governo sui livelli e la qualità dei servizi offerti dalle Pubbliche amministrazioni centrali e locali alle imprese e ai cittadini, pp. 41-57.
  14. Viale R. (2018), Oltre il Nudge: libertà di scelta, felicità e comportamento, Bologna, il Mulino.
  15. Deidda Gagliardo E., Bigoni M., Papi L., Gobbo G. (2019), La programmazione dei Ministeri nella nuova stagione della performance. Dalla burocrazia della performance alla performance utile, Management Control, 1, pp. 169-189., DOI: 10.3280/MACO2019-001008
  16. Deidda Gagliardo E., Papi L., Gobbo G., Ievoli R. (2020), La qualità programmatica dei Ministeri. Evidenze empiriche dall’analisi dei Piani della Performance, Rivista Italiana di Ragioneria e di Economia Aziendale, vol. 9-10-11-12 (settembre-ottobre-novembre-dicembre), pp. 317-335.
  17. Del Bene L. (2014), L’applicazione del d.lgs. 150/2009 negli enti locali tra opportunità e rischi. L’esperienza del Comune di Livorno, Azienda pubblica, 1, pp. 39-56.
  18. Fattore G. (2005), Metodi di ricerca in economia aziendale, Milano, Egea.
  19. Ghobadian A., Ashworth J. (1994), Performance measurement in local government – concept and practice, International Journal of Operations & Production Management, 14(5), pp. 35-51., DOI: 10.1108/01443579410056786
  20. Giovanelli L. (2013), La valutazione della performance nel percorso di cambiamento del settore pubblico, in L. Giovanelli (2013) (a cura di), La valutazione delle performance in ambito sanitario. Profili teorici ed evidenze empiriche, Giappichelli, Torino, pp. 3-20.
  21. Gustafsson J. (2017), Single case studies vs. multiple case studies: A comparative study, Halmstad University, Department of Engineering and Science, working paper.
  22. Hood C. (1995), The New Public Management in the 1980s: Variations on a Theme, Accounting, Organization and Society, 20(2-3), pp. 93-109., DOI: 10.1016/0361-3682(93)E0001-W
  23. Kloot L., Martin J. (2000), Strategic performance management: a balanced approach to performance management issues in local government, Management Accounting Research, 2, pp. 231-251.
  24. Monfardini P., Spano A. (2017), Performance-Related Payments in Local Governments: Do They Improve Performance or Only Increase Salary?, International Journal of Public Administration, 41(4), pp. 321-334., DOI: 10.1080/01900692.2016.1265982
  25. Moore M. H. (1995), Creating Public Value: Strategic Management in Government, Harvard University Press.
  26. Mussari R. (2011), Economia delle amministrazioni pubbliche, Milano, McGraw-Hil.
  27. O’Flynn J. (2007), From New Public Management to Public Value: Paradigmatic Change and Managerial Implications, Australian Journal of Public Administration, 66(3), pp. 353-66.
  28. Papi L., Bigoni M., Bracci E., Deidda Gagliardo E. (2018), Measuring public value: a conceptual and applied contribution to the debate, Public Money & Management, 38(7), pp. 503-510., DOI: 10.1080/09540962.2018.1439154
  29. Pavan A., Reginato E. (2004), Programmazione e controllo nello Stato e nelle altre amministrazioni pubbliche. Gestione per obiettivi e contabilità economica, Milano, Giuffrè.
  30. Pavan A., Reginato, E. (2012), Programmazione e controllo nelle amministrazioni pubbliche. Gestione per obiettivi e contabilità integrata, Milano Giuffrè.
  31. Stecccolini I. (2003), L’accountability delle pubbliche amministrazioni. Definizione, profili di classificazione, evoluzione, in Pezzani F., a cura di, L’accountability delle amministrazioni pubbliche, Milano, Egea, pp. 17-32.
  32. Steccolini I., Saliterer I., Guthrie J. (2020), The role (s) of accounting and performance measurement systems in contemporary public administration, Public Administration, 98(1), pp. 3-13.
  33. Stoker G. (2006), Public value management: a new narrative for networked governance?, American Review of Public Administration, 36(1), pp. 41-57., DOI: 10.1177/0275074005282583
  34. Yin R. (1994), Case study research: Design and methods, Beverly Hills, Sage Publishing.
  35. Yu C.H., Jannasch-Pennell A., Digiangi S. (2011), Compatibility between text mining and qualitative research in the perspectives of grounded theory, content analysis, and reliability, The Qualitative Report, 16(3), pp. 730-744., DOI: 10.46743/2160-3715/20

Enrico Deidda Gagliardo, Luca Papi, Giorgia Gobbo, Riccardo Ievoli, Performance in the Italian ministries: Quality and coherence of performance plans and reports in "MANAGEMENT CONTROL" suppl. 2/2021, pp. 143-163, DOI:10.3280/MACO2021-002-S1007

   

FrancoAngeli is a member of Publishers International Linking Association a not for profit orgasnization wich runs the CrossRef service, enabing links to and from online scholarly content