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Grossi, Giuseppe
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Publications (10 of 33) Show all publications
Grossi, G. & Pianezzi, D. (2018). The new public corruption: old questions for new challenges. Accounting Forum, 42(1), 86-101
Open this publication in new window or tab >>The new public corruption: old questions for new challenges
2018 (English)In: Accounting Forum, ISSN 0155-9982, E-ISSN 1467-6303, Vol. 42, no 1, p. 86-101Article in journal (Refereed) Published
Abstract [en]

This paper focuses on corruption in public procurement. It describes the contemporary face of corruption by investigating the role of public accountability in the fight against corruption. The paper describes a specific episode of corruption relative to the awarding of government contracts for big events, such as the celebration of the 150th anniversary of Italian unification. Relying on the philosophical insights of Rousseau, Popper, Kant and others, the study suggests the need for enabling a democratic control and constructing a public ethics for the common good.

Keywords
Corruption, Public procurement, Accountability, New public governance, New public management, Social contract
National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-16534 (URN)10.1016/j.accfor.2016.05.002 (DOI)000428028700008 ()
Available from: 2017-02-10 Created: 2017-02-10 Last updated: 2018-04-12Bibliographically approved
Kallio, K.-M., Kallio, T. J. & Grossi, G. (2017). Performance measurement in universities: ambiguities in the use of quality versus quantity in performance indicators. Public Money & Management, 37(4), 293-300
Open this publication in new window or tab >>Performance measurement in universities: ambiguities in the use of quality versus quantity in performance indicators
2017 (English)In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 37, no 4, p. 293-300Article in journal (Refereed) Published
Abstract [en]

Performance measurement (PM) is now common in Western universities. This is also the case in Finland, where a new funding scheme was implemented to ensure that quality was included in universities' PM. However, this paper shows that the quality indicators in use are, in practice, quantitative. The paper is based on a large survey and has implications for university PM systems in Finland and internationally.

Keywords
Academic publishing, Finland, performance measurement, universities' economy, efficiency and effectiveness
National Category
Public Administration Studies
Identifiers
urn:nbn:se:hkr:diva-16729 (URN)10.1080/09540962.2017.1295735 (DOI)000399607100014 ()
Available from: 2017-05-11 Created: 2017-05-11 Last updated: 2017-05-11Bibliographically approved
Caperchione, E., Demirag, I. & Grossi, G. (2017). Public sector reforms and public private partnerships: overview and research agenda. Accounting Forum, 41(1), 1-7
Open this publication in new window or tab >>Public sector reforms and public private partnerships: overview and research agenda
2017 (English)In: Accounting Forum, ISSN 0155-9982, E-ISSN 1467-6303, Vol. 41, no 1, p. 1-7Article in journal (Refereed) Published
Abstract [en]

The purpose of this editorial paper is to introduce the special issue and outline its majorthemes. This special issue of Accounting Forum aims to stimulate interdisciplinary and critical research on public sector reforms, particularly in the context of Public Private Partnerships and other public sector organisations. The editorial also seeks to provide a research agenda and new directions for more research in the field, considering the ambiguities of this hybrid organisational forms and the complexity of accounting and accountability reforms.

Keywords
Public private partnerships, Hybrid organisations, Accounting and accountability reforms
National Category
Economics and Business
Identifiers
urn:nbn:se:hkr:diva-16836 (URN)10.1016/j.accfor.2017.01.003 (DOI)000401275000001 ()
Available from: 2017-06-05 Created: 2017-06-05 Last updated: 2018-01-30Bibliographically approved
Grossi, G., Reichard, C. & Ruggiero, P. (2016). Appropriateness and use of performance information in the budgeting process: some experiences from German and Italian municipalities. Public Performance & Management Review, 39(3), 581-606
Open this publication in new window or tab >>Appropriateness and use of performance information in the budgeting process: some experiences from German and Italian municipalities
2016 (English)In: Public Performance & Management Review, ISSN 1530-9576, E-ISSN 1557-9271, Vol. 39, no 3, p. 581-606Article in journal (Refereed) Published
Abstract [en]

This article contributes to the debate on the use of performance information in the context of public sector performance management. Based on case studies, the authors analyze the appropriateness of the performance information provided in the newly established performance budgets of municipalities in Germany and Italy. They also examine the interest of politicians and senior managers in using such information for decision-making and monitoring within the municipal budget cycle. They find that the use of performance information is generally quite modest, and that the interest of different local actors varies to a great extent. Politicians are generally less interested in such information than top managers, particularly chief financial officers. The results are discussed by applying a theoretical framework based on institutional and legitimacy theories, and are compared with the literature on performance information use.

Keywords
Italy, Germany, local government, performance budget, performance information use, performance management
National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-15416 (URN)10.1080/15309576.2015.1137770 (DOI)000373165100005 ()
Available from: 2016-04-25 Created: 2016-04-25 Last updated: 2017-11-30Bibliographically approved
Bergmann, A., Grossi, G., Rauskala, I. & Fuchs, S. (2016). Consolidation in the public sector: methods and approaches in Organisation for Economic Co-operation and Development countries. International Review of Administrative Sciences, 82(4), 763-783
Open this publication in new window or tab >>Consolidation in the public sector: methods and approaches in Organisation for Economic Co-operation and Development countries
2016 (English)In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226, Vol. 82, no 4, p. 763-783Article in journal (Refereed) Published
Abstract [en]

Organisational changes of the public sector have led to increased decentralisation of public services. Only fully fledged financial accounting and reporting systems guarantee the consolidated information needed by executive and legislative bodies to fulfil their duties in financial management and the supervision of network entities. Consolidated financial statements may serve to increase accountability and transparency towards internal and external stakeholders. The article aims at giving an overview of consolidation approaches in Organisation for Economic Co-operation and Development countries. It will focus on the methods applied and the guiding principles followed to define the perimeter of consolidation. The analysis is carried out through a comparison of legal requirements and standards for consolidation, and the published consolidated financial statements, taking the International Public Sector Accounting Standards as a benchmark. Points for practitioners The analysis of consolidation practice in Organisation for Economic Co-operation and Development countries reveals that while the use of consolidated financial statements is increasing, there are still significant deviations from the perspective of international accounting standards. The results show that the equity method plays a crucial role as it is used in a transition period to full consolidation and/or for organisations having major influence on the statements of financial position. These findings are of interest in the ongoing debate of international standard-setting in the field of consolidation, as well as for the discussion of European Public Sector Accounting Standards.

Keywords
Consolidated financial statements, consolidation methods, consolidation scope, International Public Sector Accounting Standards, Organisation for Economic Co-operation and Development countries comparison, public sector
National Category
Public Administration Studies
Identifiers
urn:nbn:se:hkr:diva-16399 (URN)10.1177/0020852315576713 (DOI)000389913700009 ()
Note

Artikel publicerad på engelska och franska.

Available from: 2017-01-09 Created: 2017-01-09 Last updated: 2017-09-13Bibliographically approved
Grossi, G., Hansen, M. B., Johanson, J.-E., Vakkuri, J. & Moon, M. J. (2016). Introduction: comparative performance management and accountability in the age of austerity. Public Performance & Management Review, 39(3), 499-505
Open this publication in new window or tab >>Introduction: comparative performance management and accountability in the age of austerity
Show others...
2016 (English)In: Public Performance & Management Review, ISSN 1530-9576, E-ISSN 1557-9271, Vol. 39, no 3, p. 499-505Article in journal, Editorial material (Refereed) Published
Abstract [en]

The five articles in this symposium examine the issues of comparative performance management and accountability in the age of austerity from different vantage points. Brusca and Montesinos carry out an international comparison of 17 countries studying key issues in the implementation of performance reporting by local governments. Using multicountry survey data, Wynen and Verhoest provide an understanding of the effect of organizational autonomy and external result control on the use of internal performance-based steering toward lower hierarchical levels in public sector organizations. Bj?rnholt, Bækgaard and Houlberg study the link between fiscal austerity and politicians? use of performance information by using survey and documentary data from Danish municipalities. Grossi, Reichard, and Ruggiero examine the interest of politicians and public managers in the use of performance information for decision-making and monitoring the budget cycle provided in the newly established performance budgets of municipalities in Germany and Italy. Poocharoen and Wong examine performance management in different types of interagency collaborations, presenting six case studies of management projects in the field of natural resources. Taken together, these articles deepen our understanding of the fundamental and continuing shift toward use of performance measures in the public sector in the period of austerity, with both internal and external uses of performance information.

Keywords
austerity, performance management, performance measurement, public-private interface, use of performance information
National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-15415 (URN)10.1080/15309576.2015.1147906 (DOI)000373165100001 ()
Available from: 2016-04-25 Created: 2016-04-25 Last updated: 2017-11-30Bibliographically approved
Bergmann, A., Grossi, G., Rauskala, I. & Fuchs, S. (2016). La consolidation dans le secteur public: méthodes et approches dans les pays de l'OCDE. Revue international des sciences administratives, 82(4), 801-820
Open this publication in new window or tab >>La consolidation dans le secteur public: méthodes et approches dans les pays de l'OCDE
2016 (French)In: Revue international des sciences administratives, ISSN 0303-965X, Vol. 82, no 4, p. 801-820Article in journal (Refereed) Published
Abstract [fr]

Les changements institutionnels survenus dans le secteur public se sont traduits par une decentralisation accrue des services publics. Seuls les veritables systemes de comptabilite generale et d’information comptable permettent de disposer a coup sur des informations consolidees dont ont besoin l’executif et le legislatif pour s’acquitter de leur mission dans la gestion financiere et la supervision des entites du reseau. Les comptes consolides (CC) peuvent contribuer a ameliorer l’imputabilite et la transparence vis- a-vis des parties prenantes internes et externes. Dans le present article, nous tentons de donner un apercu des methodes de consolidation utilisees dans les pays de l’OCDE. Nous nous interesserons aux methodes appliquees et aux principes directeurs qui sont appliques pour definir le perimetre de consolidation. Notre analyse se fonde sur une comparaison des exigences juridiques et des normes de consolidation, ainsi que sur les documents relatifs aux CC qui ont ete publies, en prenant pour reference les normes comptables internationales du secteur public (IPSAS).

Keywords
comptes consolidés, méthodes de consolidation, périmètre de consolidation, normes comptables internationales du secteur public, comparaison entre les pays de l’OCDE, secteur public
National Category
Public Administration Studies
Identifiers
urn:nbn:se:hkr:diva-17252 (URN)10.3917/risa.824.0801 (DOI)
Note

Artikel publicerad på engelska och franska.

Available from: 2017-09-13 Created: 2017-09-13 Last updated: 2017-09-13Bibliographically approved
Grossi, G. & Reichard, C. (2016). Variance in the institutions of local utility services: evidence from several European countries. In: Public and social services in Europe: from public and municipal to private sector provision (pp. 297-312). London: Palgrave Macmillan UK
Open this publication in new window or tab >>Variance in the institutions of local utility services: evidence from several European countries
2016 (English)In: Public and social services in Europe: from public and municipal to private sector provision, London: Palgrave Macmillan UK , 2016, p. 297-312Chapter in book (Other academic)
Abstract [en]

This chapter presents the different options of institutional choice for the delivery of local utility services like water, waste, energy or transport in selected European countries. The authors concentrate empirically on three major options: provision by a municipally owned corporation, by a public-private partnership and by a private corporation to which the service is contracted out. Furthermore, some trends of development over time are presented. In all countries under review, a remarkable proportion of utility services is still allocated to autonomous municipal enterprises. Private enterprises, however, are also strongly involved in local services: as co-owners and partners of municipal corporations with mixed ownership and as providers of outsourced services. Finally, the authors discuss several explanations of the emerging patterns and changes in the institutional landscape.

Place, publisher, year, edition, pages
London: Palgrave Macmillan UK, 2016
Series
Governance and public management
National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-16591 (URN)10.1057/978-1-137-57499-2_20 (DOI)000398707900021 ()978-1-137-57499-2 (ISBN)978-1-137-57498-5 (ISBN)
Available from: 2017-03-14 Created: 2017-03-14 Last updated: 2017-11-06Bibliographically approved
Grossi, G. & Thomasson, A. (2015). Bridging the accountability gap in hybrid organizations: the case of Copenhagen Malmö Port. International Review of Administrative Sciences, 81(3), 604-620
Open this publication in new window or tab >>Bridging the accountability gap in hybrid organizations: the case of Copenhagen Malmö Port
2015 (English)In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226, Vol. 81, no 3, p. 604-620Article in journal (Refereed) Published
Abstract [en]

Previous research on hybrid organizations has drawn attention to the accountability gap that is believed to emerge when the provision of public services is transferred to a hybrid organization. In this article we take our point of departure in that research and use a case study method to explore whether this gap can be bridged by existing corporate governance systems or if governance systems specially tailored to hybrid forms need to be developed. The result of the study shows that the process is equally important as the system in place. That is, it is not only the actual system but also how the system is implemented and used that affects the ability to bridge the accountability gap.Points for practitioners This article provides insight into how the hybrid form alters the relationship between citizens, elected politicians and organizations performing public services and, consequently, how the ability to secure accountability in public services changes. The results presented in the article provide politicians and managers in the public sector with knowledge regarding how, by focusing on organizational processes, relationships between stakeholders and performance evaluation can work with improving accountability in hybrid organizations. Further, the article stresses the need for performance evaluation to encompass not only financial aspects, but also the societal values of the public services performed by the hybrid organization.

Keywords
accountability, governance, hybrid organizations, mixed ownership, partnerships
National Category
Business Administration
Identifiers
urn:nbn:se:hkr:diva-13543 (URN)10.1177/0020852314548151 (DOI)000361170700009 ()
Available from: 2015-02-16 Created: 2015-02-16 Last updated: 2017-12-04Bibliographically approved
Grossi, G. (2015). Consolidated financial statements in the public sector. In: Tjerk Budding, Giuseppe Grossi and Torbjörn Tagesson (Ed.), Public sector accounting: (pp. 63-76). Abingdon, Oxon: Routledge
Open this publication in new window or tab >>Consolidated financial statements in the public sector
2015 (English)In: Public sector accounting / [ed] Tjerk Budding, Giuseppe Grossi and Torbjörn Tagesson, Abingdon, Oxon: Routledge, 2015, p. 63-76Chapter in book (Other academic)
Place, publisher, year, edition, pages
Abingdon, Oxon: Routledge, 2015
National Category
Economics
Identifiers
urn:nbn:se:hkr:diva-12836 (URN)978-0-415-68314-2 (ISBN)978-0-415-68315-9 (ISBN)978-1-315-84838-9 (ISBN)
Available from: 2014-09-05 Created: 2014-09-05 Last updated: 2015-06-29Bibliographically approved
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