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  • 1.
    Almquist, Roland
    et al.
    Stockholm University.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    van Helden, G. Jan
    Groningen University.
    Reichard, Christoph
    Potsdam University.
    Public sector governance and accountability2013In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, Vol. 24, no 7–8, p. 479-487Article in journal (Other academic)
  • 2.
    Argento, Daniela
    et al.
    Department of Business and Social Studies, University of Siena.
    Grossi, Giuseppe
    Department of Business and Social Studies, University of Siena.
    Tagesson, Torbjörn
    Halmstad University.
    Collin, Sven-Olof
    Kristianstad University, School of Health and Society.
    The "externalisation" of local public service delivery: experience in Italy and Sweden2010In: International Journal of Public Policy, ISSN 1740-0600, E-ISSN 1740-0619, Vol. 5, no 1, p. 41-56Article in journal (Refereed)
    Abstract [en]

    In recent years, the local government sector in European countries has undergone important changes involving, among other things, the externalisation of local public service provision through various forms of corporatisation, public-public collaboration, public-private partnerships and contracting out. An important consequence of these institutional changes has been the recasting of local governance systems through the need for increased cooperation between public and private actors. This article addresses these matters with comparative reference to the experience in Italy and Sweden. In doing so, it considers local governments in their constitutional and legal contexts, leading to more detailed discussions of their externalisation initiatives and resultant organisational forms and governance arrangements. Issues of ownership have been important concerning the significance of 'community' and 'place' in the management of public affairs.

  • 3.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Thomasson, Anna
    School of Economics and Management, Lund University.
    Governance and control of externalized water service management: comparing solutions adopted in Italy and Sweden2011In: Corporate Ownership & Control, ISSN 1727-9232, E-ISSN 1810-3057, Vol. 8, no 3, p. 188-195Article in journal (Refereed)
    Abstract [en]

    In this paper the challenges imposed on corporate governance of water services in Italy and Sweden are analyzed and compared. From the comparative analysis we notice that with externalization of services more stakeholders become involved in the provision of the services. These stakeholders have common as well as divergent interests and the challenges thus become to find an alignment of interest among stakeholders in order to secure a sustainable provision of the services. The comparative analysis indicate that such alignment is especially difficult when stakeholders have heterogeneous background (public and private sector).

  • 4.
    Argento, Daniela
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Vollenweider, Petra
    Kristianstad University, School of Health and Society.
    Explaining the consolidation of financial statementsin the Swiss Federal Government2012In: Yearbook of Swiss Administrative Sciences 2012, Winterthur: Swiss Society of Administrative Sciences SSAS , 2012, p. 11-22Chapter in book (Refereed)
    Abstract [en]

    The growing development of decentralized entities has highlighted the limitations f the traditional annual reports of governments, which do not necessarily capture he financial consequences of subsidiaries, joint ventures and associates. There s a growing tendency to consider consolidated financial statements as essential o support decision-making processes and to ensure higher public accountability. his paper seeks to understand and to explain how the Swiss Federal Government as prepared its consolidated financial statements for the three fiscal years 009–2011.

  • 5.
    Bachiller, Patricia
    et al.
    University of Zaragoza.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Great expectations but poor results: financial and social performance of the Toscana Energia merger2012In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 32, no 1, p. 69-74Article in journal (Refereed)
    Abstract [en]

    This article investigates the importance of mergers in the public sector , analysing the case of T oscana Energia—a gas supplier in Italy. T oscana Energia was formed by merging three entities. There was no improvement in financial performance after the merger. Realistic merger benefits include competitive gains and, in this case, a better deal for consumers. P oliticians under pressure to merge should insist on the public sector being the majority owner in utilities. The best merger outcomes are of smaller municipal enterprises.

  • 6.
    Bergmann, Andreas
    et al.
    Schweiz.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Rauskala, Iris
    Schweiz.
    Fuchs, Sandro
    Schweiz.
    Consolidation in the public sector: methods and approaches in Organisation for Economic Co-operation and Development countries2016In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226, Vol. 82, no 4, p. 763-783Article in journal (Refereed)
    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.

  • 7.
    Bergmann, Andreas
    et al.
    Schweiz.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Rauskala, Iris
    Schweiz.
    Fuchs, Sandro
    Schweiz.
    La consolidation dans le secteur public: méthodes et approches dans les pays de l'OCDE2016In: Revue international des sciences administratives, ISSN 0303-965X, Vol. 82, no 4, p. 801-820Article in journal (Refereed)
    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).

  • 8.
    Budding, Tjerk
    et al.
    Nederländerna.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Public sector budgeting2015In: Public sector accounting / [ed] Tjerk Budding, Giuseppe Grossi and Torbjörn Tagesson, Abingdon, Oxon: Routledge, 2015, p. 122-144Chapter in book (Other academic)
  • 9.
    Budding, Tjerk
    et al.
    Nederrländerna.
    Grossi, GiuseppeKristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.Tagesson, TorbjörnLinköping University.
    Public sector accounting2015Collection (editor) (Other academic)
    Abstract [en]

    As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses the reforms that are being introduced to deal with these challenges and their global impact on the public sector.

    Readers are provided with an international overview of government accounting, reporting, management control, cost accounting, budgeting and auditing. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues:

    • Harmonization trends in public financial management and International Public Sector Accounting Standards (IPSASs)
    • Financial reporting and consolidated financial statements in the public sector
    • Public sector management accounting and control methods
    • Financial and performance auditing in the public sector

    This concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.

  • 10.
    Capalbo, Emma
    et al.
    University of Siena.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Assessing the influence of socioeconomic drivers on Italian municipal financial destabilization2014In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 34, no 2, p. 107-114Article in journal (Refereed)
    Abstract [en]

    The influence of external factors on local government finances, particularly bankruptcies, is much debated. This paper investigates the relationship between regional socioeconomic features and those Italian municipalities that have been declared ?financially destabilized? (i.e. bankrupt). Statistical evidence confirms that municipalities located in regions with particular socioeconomic features are less exposed to financial destabilization. An early model that attempts to predict local fiscal stress is presented.

  • 11.
    Caperchione, Eugenio
    et al.
    Italien.
    Demirag, Istemi
    Storbritannien.
    Grossi, Giuseppe
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv.
    Public sector reforms and public private partnerships: overview and research agenda2017In: Accounting Forum, ISSN 0155-9982, E-ISSN 1467-6303, Vol. 41, no 1, p. 1-7Article in journal (Refereed)
    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.

  • 12.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Consolidated financial statements in the public sector2015In: Public sector accounting / [ed] Tjerk Budding, Giuseppe Grossi and Torbjörn Tagesson, Abingdon, Oxon: Routledge, 2015, p. 63-76Chapter in book (Other academic)
  • 13. Grossi, Giuseppe
    Governance of public-private corporations in provision of local Italian utilities2007In: International Public Management Review, Vol. 8, no 1, p. 132-153Article in journal (Refereed)
    Abstract [en]

    This work proposes to examine the governance structure of public-private corporations that manage local utilities (water, energy and multi-utility) in Italy. The objective is the verification, from a qualitative point of view, that the governance structure adequately guarantees the reconciliation of interests of different categories of shareholders (public and private), as local public service corporations increases their own shareholding basis by involving financial and industrial shareholders who bring with them both financial and industrial interests. The work shows that the corporate governance structure is one important tool in the end of the public owner in order to steer and control the public and private corporations.

  • 14.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Hansen, Morten Balle
    Danmark.
    Johanson, Jan-Erik
    Finland.
    Vakkuri, Jarmo
    Moon, M. Jae
    Sydkorea.
    Introduction: comparative performance management and accountability in the age of austerity2016In: Public Performance & Management Review, ISSN 1530-9576, E-ISSN 1557-9271, Vol. 39, no 3, p. 499-505Article in journal (Refereed)
    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.

  • 15.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Marcou, Gérard
    Paris 1 Panthéon-Sorbonne.
    Reichard, Christoph
    Potsdam University.
    Comparative aspects of institutional variants for local public service provision2010In: The provision of public services in Europe: between state, local government and market / [ed] Hellmut Wollmann, Gérard Marcou, Cheltenham: Edward Elgar Publishing, 2010, p. 217-239Chapter in book (Refereed)
    Abstract [en]

    This chapter addresses the various institutional arrangements for the delivery of local public services in France, Germany and Italy. It has a comparative focus but provides an analysis of how the different institutional variants of service provision have developed over time. In particular, it examines what new arrangements have been adopted and what effects may be expected for municipal governance. The chapter is intended to offer a critical analysis of the overall structures and trends rather than an analysis based on sectoral developments (e.g. water or social care). These may be found in other chapters of the book. With regard to the broad portfolio of local services, our intention is to concentrate on services usually provided by local utilities and which are mostly traded on (regulated) markets (in EU terminology: services of general economic interest), for example infrastructure services and basic services such as water, energy and transport. The chapter is organized as follows. It begins with an overview of institutional patterns in the three countries under study. We make a comparative analysis focusing on corporatization, that is, on the ongoing process of transforming local government units into (semi-)autonomous corporations, most with independent legal status and enjoying considerable managerial freedom. We also identify similarities and differences in patterns of service delivery.

  • 16.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Mori, Elisa
    University of Modena & Reggio Emilia, Modena.
    Bardelli, Federica
    Kibernetes s.r.l., Siena.
    From consolidation to segment reporting in local government: accountability needs, accounting standards, and the effect on decision-makers2014In: Journal of Modern Accounting and Auditing, ISSN 1548-6583, Vol. 10, no 1, p. 32-46Article in journal (Refereed)
    Abstract [en]

    Consolidated Financial Statements (CFSs) in the public sector represent useful financial tools to improve transparency and accountability toward internal and external users. This aggregate view is only a part of the information needed in order to give politicians, managers, employees, financial institutions, rating agencies, and citizens a whole view of a local government’s financial performance. It emerges the need to have segment information, covering specific policy areas for which it is appropriate to separately report financial and non-financial information. This paper, after having discussed the need for accountability and decision-making in a theoretical framework, gives account of a pilot project realized by the municipality of Reggio Emilia, which introduced CFSs and segment reporting. The empirical study is based on an action research as a methodological approach to solving practical problems. Finally, the paper also offers some practical suggestions to contribute to the applicability of the segment reporting in the public sector.

  • 17.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och Arbetsliv.
    Papenfuss, Ulf
    Tyskland.
    Tremblay, Marie-Soleil
    Canada.
    Corporate governance and accountability of state-owned enterprises: relevance for science and society and interdisciplinary research perspectives2015In: International Journal of Public Sector Management, ISSN 0951-3558, E-ISSN 1758-6666, Vol. 28, no 4-5, p. 274-285Article in journal (Other academic)
    Abstract [en]

    Purpose - The purpose of this paper is to introduce the special issue and outline its major themes and challenges, their relevance and the research opportunities the field presents. Design/methodology/approach - The paper reviews prior literature and outline's the need to analyse challenges for corporate governance and accountability of state-owned enterprises (SOEs) as a precursor to introducing the contributions to this special issue. Findings - Corporate governance, accounting and accountability of SOEs are crucial and growing topics in public management and other research disciplines. Public service provision and budget consolidation cannot be realized effectively and efficiently without powerful governance and management of SOEs. However there are significant corporate governance challenges and important empirical research gaps in comparison to other fields. Broader theoretical perspectives, methodological approaches, accountability mechanisms and sector/context are identified and discussed and encouraged in future research. Research limitations/implications - This paper aims to stimulate interdisciplinary research on emerging issues affecting governance and accountability of SOEs considering their growing importance in the society and their changing nature. Practical implications - Effective mechanisms and good practices may contribute to better performance of SOEs. Findings may help politicians, administrations, board members, auditors, consultants, scholars and the media striving for improvements around the world. Originality/value - The paper condenses theoretical and empirical findings to highlight the relevance of this field and important research gaps. The special issue offers an empirical examination of interdisciplinary literature and innovative experiences of SOEs to strengthen public service motivation, board composition and roles, trust and control, transparency, public value and to enhance the ability to manage, steer and monitor contracts, performance and relationships.

  • 18.
    Grossi, Giuseppe
    et al.
    Italien.
    Pepe, Francesca
    Italien.
    Consolidation in the public sector: a cross-country comparison2009In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 29, no 4, p. 251-256Article in journal (Refereed)
    Abstract [en]

    This article analyses consolidated annual accounts in the public sector in six countries (Sweden, the UK, the USA, Canada, New Zealand and Australia) highlighting the differences and similarities in approaches. The authors also examine international trends and take an in-depth look at the International Public Sector Accounting Standards Board (IPSASB).

  • 19.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Pianezzi, Daniela
    Italien.
    The new public corruption: old questions for new challenges2018In: Accounting Forum, ISSN 0155-9982, E-ISSN 1467-6303, Vol. 42, no 1, p. 86-101Article in journal (Refereed)
    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.

  • 20.
    Grossi, Giuseppe
    et al.
    University of Siena.
    Reichard, Christoph
    Universität Potsdam.
    Corporate Governance in Municipal Corporate Groups: the German and Italian experience2008Conference paper (Other academic)
    Abstract [en]

    The paper mainly examines the governance strategies in the Municipal Corporate Groups (MCGs) from the public owner and contractor standpoint of view in order to find similarities and differences between Italy and Germany. The first part presents some theoretical considerations about corporate governance in the public sector (definition, principles, main characteristics and the impacts on MCGs). The second part presents the reasons of governance changes in two Italian and German Cities: one city with an internal group control unit and one city with an external solution (separate holding company). After an analysis and discussion of the comparatives research findings (in term of similarities and differences) in the two Countries in third section, the paper ends with a summary and some conclusions.

  • 21.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Reichard, Christoph
    Tyskland.
    Variance in the institutions of local utility services: evidence from several European countries2016In: 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.

  • 22.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Reichard, Christoph
    Tyskland.
    Ruggiero, Pasquale
    Italien.
    Appropriateness and use of performance information in the budgeting process: some experiences from German and Italian municipalities2016In: Public Performance & Management Review, ISSN 1530-9576, E-ISSN 1557-9271, Vol. 39, no 3, p. 581-606Article in journal (Refereed)
    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.

  • 23.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society.
    Soverchia, Michela
    University of Macerata.
    European Commission adoption of IPSAS to reform financial reporting2011In: Abacus. A Journal of Accounting and Business Studies, ISSN 0001-3072, E-ISSN 1467-6281, Vol. 47, no 4, p. 525-552Article in journal (Refereed)
    Abstract [en]

    The article offers an overview of the modernization of the European Commission (EC) accounting system. It represents an integral part of an overall rationalization of the EC organizational, administrative and financial dimensions which has been carried out over the last decade. The reformed accounting system is a dual one: it is based both on cash accounting, to manage budget appropriations, and on accrual accounting, to draw up the financial statements. Seventeen accounting rules, which draw upon International Public Sector Accounting Standards (IPSAS) and are based on accrual accounting, were issued by the EC and are the foundation of this reformed system. Drawing on semi-structured interviews with Commission officials, this article tracks the key turning points, trajectories and outcomes of events within the implementation stage of this part of the EC accounting reform with a focus on the consolidation of annual accounts. The compilation of the consolidated financial statement (CFS) has become more complex. The original European Union (EU) organizational structure (Parliament, Council, Commission, Court of Justice and Court of Auditors) has broadened with the addition of agencies that were created during the early 1990s. Since 2005, these agencies have been included in the CFS of the EU, compiled according to IPSASs 6, 7 and 8. This article examines how the EU consolidation process has evolved over time and the drivers behind the reformed accounting systems and in particular the new consolidation approach, which is a result of the combination of the Continental and Anglo-Saxon governmental accounting approaches.

  • 24.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Steccolini, Ileana
    Bocconi University, Milan.
    Guest editorial: accounting for public governance2014In: Qualitative Research in Accounting & Management/Emerald, ISSN 1176-6093, E-ISSN 1758-7654, Vol. 11, no 2, p. 86-91Article in journal (Other academic)
    Abstract [en]

    Purpose – The purpose of this viewpoint paper is to introduce the special issue and outline its major themes.

    Design/methodology/approach – The public governance literature is described, and the necessity for analysing challenges for accountability and accounting in the public sector is elaborated upon, as a precursor to introducing the contributions to this special issue.

    Findings – The public governance turn in public management and policy studies has often meant that accounting and accountability issues have been overlooked. This special issue reminds us that they are central in public governance and networks, and that accounting cannot be dismissed as only a “technical” issue since it is central in power relationships, building trust, ensuring transparency and improving decision making for both internal and external stakeholders.

    Research limitations/implications – This special issue of Qualitative Research in Accounting & Management aims to stimulate qualitative research on how accounting and accountability are being shaped by the new public governance paradigm and, in turn, contribute to shaping it.

    Practical implications – The articles included in this special issue focus on reforms and innovations that have been adopted based on the assumption that improving mechanisms of public governance and accountability will result in better public sector performance. The different aspects of governance and accounting changes will also be of interest to politicians, managers, citizens, and those who seek accountability from public sector organisations.

    Originality/value – The paper offers a systematic empirical examination of the innovative experiences of different governments to strengthen transparency, openness and participation, and to enhance the capacity to manage, steer and monitor contracts, partnerships and relationships with private and public sector entities.

  • 25.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Steccolini, Ileana
    Italien.
    Pursuing private or public accountability in the public sector?: applying IPSASs to define the reporting entity in municipal consolidation2015In: International Journal of Public Administration, ISSN 0190-0692, E-ISSN 1532-4265, Vol. 38, no 4, p. 325-334Article in journal (Refereed)
    Abstract [en]

    Private-sector accounting systems have often been heralded as superior to public-sector ones and suggested as solutions to the shortcomings of the latter. Our article aims at contributing to this debate by looking at the adoption of business-like practices where the public and private sectors intersect. Our analysis shows that the adoption of International Public Sector Accounting Standards (IPSASs), strongly inspired by International Financial Reporting Standards (IFRS), might not ensure the expected disclosure. Municipalities adopting IPSASs for preparing consolidated financial statement do not necessarily increase accountability because some relevant public service providers are not included in the reporting entities.

  • 26. Grossi, Giuseppe
    et al.
    Tagesson, Torbjörn
    Kristianstad University, Department of Business Administration.
    Consolidated financial reports in local government: a comparative analysis of IPSASB and SCMA2007Report (Other academic)
    Abstract [en]

    Municipal and local governments seem to use other entities to a larger extent to organise and co-ordinate their activities. Thus the need and demand for consolidated financial statements has been observed in several countries as well as by international standard-setters such as the International Public Sector Accounting Standards Board (IPSASB). Sweden introduced consolidated financial statements in municipalities and local governments in the 1980s and is one of the few countries where consolidated financial statements for municipalities and local governments are fully implemented. The aim of this study is to analyse similarities and differences in the approach to consolidated financial statements in standards issued by the IPSASB and the Swedish Council for Municipal Accounting (SCMA). The analysis is based on data from documentary studies and interviews. The results show that the two standard-setters approach the problem of consolidation quite differently. While the IPSASB seems to emphasise decision-making, the SCMA accentuates accountability. As a result, the standard-setters come to different conclusions about such matters as concept of control, valuation and methods of consolidation.

  • 27.
    Grossi, Giuseppe
    et al.
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Thomasson, Anna
    Lunds universitet.
    Bridging the accountability gap in hybrid organizations: the case of Copenhagen Malmö Port2015In: International Review of Administrative Sciences, ISSN 0020-8523, E-ISSN 1461-7226, Vol. 81, no 3, p. 604-620Article in journal (Refereed)
    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.

  • 28. Grossi, Guiseppe
    et al.
    Tagesson, Torbjörn
    Kristianstad University, School of Health and Society.
    Consolidated financial reports in local governments: a comparative analysis of IPSASB and SCMA2008In: Jorge, S. (ed.), Implementing reforms in public sector accounting, Coimbra: Impresa da Universidade de Coimbra , 2008, p. 337-349Chapter in book (Other academic)
  • 29.
    Jõgiste, Kadri
    et al.
    Ministry of Finance, Estonia.
    Peda, Peeter
    University of Tartu.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society.
    Budgeting in a time of austerity: the case of the Estonian central government2012In: Public Administration and Development, ISSN 0271-2075, E-ISSN 1099-162X, Vol. 32, no 2, p. 181-195Article in journal (Refereed)
    Abstract [en]

    Resulting from the global economic crisis, high budget deficits and debt burden characterise many economies looking for an exit strategy from current fiscal unbalances. The government of Estonia, having pursued a conservative fiscal policy for over a decade, reacted to the economic recession with radical budget adjustments, the latter constituting approximately 9% of gross domestic product in 2009. Consequently, Estonia took its chance and qualified for the euro in 2011. This study examines the behaviour of the Estonian central government and the basis of its budget decisions when planning drastic cost reductions through the theoretical lens of cutback management. The foremost results reveal that the crisis pushed the government to establish a different institutional framework that facilitated fast and effective decision-making during the budget process. The savings proposals came from the Ministry of Finance; however, running a cash-basis line-item budgeting system in practice, the centre possessed only limited performance data for developing the proposals. Consequently, the long-term impacts of the budget adjustments had not been assessed and are as yet unknown. A further conclusion is that the current budgeting framework should be revised and replaced step by step with a more advanced approach.

  • 30.
    Kallio, Kirsi-Mari
    et al.
    Finland.
    Kallio, Tomi J.
    Finland.
    Grossi, Giuseppe
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kozminski Univ, Warsaw, Poland..
    Performance measurement in universities: ambiguities in the use of quality versus quantity in performance indicators2017In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 37, no 4, p. 293-300Article in journal (Refereed)
    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.

  • 31.
    Peda, Peeter
    et al.
    Faculty of Economics and Business Administration, University of Tartu.
    Argento, Daniela
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Governance and performance of a mixed public-private enterprise: an assessment of a company in the Estonian water sector2013In: Public Organization Review, ISSN 1566-7170, E-ISSN 1573-7098, Vol. 13, no 2, p. 185-196Article in journal (Refereed)
    Abstract [en]

    Local governments are increasingly entering into partnerships with the private sector in the “externalization” of public service delivery. While the financial and non-financial interests of the partners involved may appear to be in opposition and potentially un-reconcilable, this is not always the case, especially where governance arrangements exist to align and balance the requirements of financial and non-financial performance. Such arrangements are analysed here with reference to Estonia’s largest water company with mixed public-private ownership. It has a business-like management that facilitates a combination of good non-financial performance (quality and affordability) and considerable financial performance (profitability.

  • 32.
    Peda, Peeter
    et al.
    Faculty of Economics and Business Administration, University of Tartu.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Liik, Margo
    Faculty of Economics and Business Administration, University of Tartu.
    Do ownership and size affect the performance of water utilities?: evidence from Estonian municipalities2013In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 17, no 2, p. 237-259Article in journal (Refereed)
    Abstract [en]

    Concerns regarding rising water and sewerage prices have generated a renewed interest in measuring and assessing water utility performance. An efficiency analysis can serve as a basis for price setting decisions. This article examines the influence of ownership structure and corporate size on the efficiency of Estonian water companies, and assesses the empirical efficiency gaps through the lens of corporate governance and natural monopoly theories. To assess efficiency and the influence of ownership and corporate size on efficiency, we use a Data Envelopment Analysis and truncated regression with maximum likelihood estimation as well as an ANOVA test. The study sample consists of 43 water utilities, serving more than 68% of the Estonian population. One main finding of the study reveals that ownership structure does not affect the efficiency of Estonian water utilities, while efficiency does increase with corporate size: large water utilities outperform small utilities. An additional conclusion is that the Estonian water sector is too fragmented.

  • 33.
    Thomasson, Anna
    et al.
    Lund university.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi.
    Governance and accountability of joint ventures: a Swedish case study2013In: Organizational innovation in public services: forms and governance / [ed] Pekka Valkama, Stephen J. Bailey, Ari-Veikko Anttiroiko, Basingstoke: Palgrave Macmillan, 2013, p. 221-237Chapter in book (Refereed)
    Abstract [en]

    The purpose of this chapter is to analyze and understand accountability and governance within joint ventures formed to provide public services that are facing increasing demands due to new and more extensive legal requirements and increasing demands from users regarding the type and quality of the services delivered. At the same time, as the demands are increasing, the financial situation in the public sector has in many counties become more difficult, and due to large number of retirements, there is a shortage of people with the right competences.

1 - 33 of 33
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