Le performance dei principali comuni italiani. Un’analisi critica nella prospettiva del valore pubblico

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Field: 
Accounting and Business Adm.
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DOI code: 
10.15167/1824-3576/IPEJM2024.2.1643
Abstract: 

The satisfaction of public needs by local authorities is a relevant and complex function, which affects citizens’ quality of life, socio-economic well-being, and sustainable development. Thus, the literature suggests models, methods, and tools to support the effectiveness and efficiency of public administration, which are essential for the creation of public value. These innovations have been progressively taken into account by the Italian legislator, who started in the 1990s a broad reform process aimed at giving better functionality to local authorities. Within this long reform path, the development of planning, control, and evaluation systems plays a central role. Through an analysis focused on regional capitals, this work seeks to answer two research questions: which performances are considered in the planning, control, and evaluation systems of local authorities and, relatedly, whether and what orientation towards public value emerges; which strengths and weaknesses characterize these contents and which rationalization interventions can be usefully identified.