Public Sector Deficit Risk and Infrastructure P3s: A Value for Funding Approach to Evaluation

2015 ◽  
Author(s):  
M. Julie Kim ◽  
John Ryan
Keyword(s):  
Public Sector ◽  
A Value ◽  
Public Sector Deficit

Integrated reporting and change: evidence from public universities

2020 ◽  
Vol 32 (2) ◽  
pp. 291-310 ◽  
Author(s):  
Silvia Iacuzzi ◽  
Andrea Garlatti ◽  
Paolo Fedele ◽  
Alessandro Lombrano
Keyword(s):  
Public Sector ◽  
Analytical Framework ◽  
Integrated Reporting ◽  
Content Type ◽  
Creation Process ◽  
The Public ◽  
A Value ◽  
Service Logic ◽  
Key Aspects ◽  
The University

PurposeThis paper aims to set out the case for integrated reporting (IR) and its potential to lead to change in the public sector by examining it in practice and analyzing the challenges associated with its implementation.Design/methodology/approachThe paper investigates the role of IR in the public sector through the development of a theoretical framework applied to a case study focused on the University of Udine in Italy.FindingsIR can be considered more as an incremental than a groundbreaking transformation of existing arrangements and approaches. The analysis revealed that the vagueness, complexity and intrinsic discrepancy between the IR concept and its operationalization brought the University of Udine to challenge and debate the IR approach and ultimately, to reconceptualize and implement its own version that better fitted its strategic aims, its intended audience and its status as a public entity.Research limitations/implicationsThe application of the findings to other contexts should be further investigated, while the analytical framework should be applied to different settings and could be enriched to add knowledge and sharpen the paradigms of integrated thinking and value co-creation. Moreover, the interviews focused on people directly involved in the preparation of the integrated report, excluding other stakeholders. Further research could explore their perceptions of IR and focus on their understanding of the IR as well as the value co-creation process.Practical implicationsThe findings provide decision makers with insights about how IR can be promoted to enhance its impact on value co-creation. The key processes to be considered for a public organization are integrated thinking and value co-creation, while the key aspects to be investigated in an integrated report for the public sector are materiality and stakeholder engagement. Yet, the IR framework is missing indications on how to account for stakeholders' inputs, outputs and outcomes in a value co-creation process, which is fundamental in a public service logic.Originality/valueThe results shed further light on two fundamental phenomena in the public sector, namely, integrated thinking and value co-creation. The paper also answers the call for more empirical research on IR's rhetoric and practice and on its concrete role in the value creation process.

scholarly journals Long-Term Relationship between Inflation and Public Sector Deficit in the Turkish Economy and its Macroeconomic Implications (1975-2014)

2016 ◽  
Vol 8 (4(J)) ◽  
pp. 109-122
Author(s):  
Atilla Gökçe ◽  
Umut Ãakmak
Keyword(s):  
Public Sector ◽  
The Public ◽  
Theoretical Literature ◽  
Turkish Economy ◽  
Inflation Rates ◽  
Public Sector Deficit ◽  
Macroeconomic Implications ◽  
Macro Variables ◽  
The Relationship

The process of deterioration in the fundamentals, in particular those related to inflation and the public sector deficits, that had started in the 1980's have accelerated in the 1990's. Meanwhile two way causative relations seem to have appeared between the fluctuations of some fundamentals. In this context, this paper examines the long term relationship between inflation and the public sector deficit and provides an analysis of the macro dynamics that derive from this relationship. Following a summary of the theoretical literature on the relationship between inflation and the public sector deficit, the behavior of these two variables in the 1975-2014 periods are delineated and an analysis of their relationship to some selected macro-variables is presented. The most important result of this article is that high and chronic inflation rates are one of the responsible of deterioration which appeared on the main economic variables particularly in the public sector balance. Similarly, in the 2000’s, on the basis of positive developments in the public balance lies in falling inflation rates quickly and permanently.

Managerial Discretion and Accountability for Performance in Budgeting -Evolution of Spending Authority, Results Oriented Management, Performance Measurement, and Policy Program Evaluation-

1995 ◽  
Vol 10 (0) ◽  
pp. 1-20
Author(s):  
Yeon-Cheon Oh ◽  
Jae-Won Lee
Keyword(s):  
Public Sector ◽  
Financial Statements ◽  
Managerial Discretion ◽  
Decision Makers ◽  
Public Officials ◽  
A Value ◽  
Budget Reform ◽  
Policy Program ◽  
And Control ◽  
Value Judgement

Budgeting is an important part of the accountability process because it provides judgement of the credibility, lawfulness, and the performance of financial statements and of the manner in which public officials have carried out their responsibilities. By examining the procedures, operations, and management of policies or programs, budgeting can help agencies or organizations improve efficiency and economy. By conducting an evaluation focusing on whether a program was carried out as planned and met its objects or whether a program produced some change, or both, budgeting can also help decision makers improve the effectiveness of public sector operations. Budgeting reforms imply change for the better; it alludes to improvement, thus according to a value judgement to the process of succession. In effect, budgetary reform would indicate that the progression of change from control to management to planning was such an improvement. According to Allen Schick, budget reform always has three purposes; planning, management, and control(Schick, 1966;244).

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