The relevance of the paper to the topic
Measuring and reporting Public Value (PV) are two indissolubly linked issues (Moore, 2005; Guthrie et al. 2015). Beyond conceptual critiques, in defining PV, paper focuses on findings of performance measurement and their use in dialogue with public services’ users, citizens and stakeholders. It analyses the information content of documents frequently used by Local authorities in order to examine how performance reports can support the information and communication of PV created.
Purpose
The purpose of this paper is to understand how, through a comparison of practices and performance reporting practices in different countries, local authorities information systems can be improved for the purposes of reporting PV. In this respect, the paper focuses on an analysis of documents relevant for the purpose of identifying areas most closely monitored and reported, and the financial and non-financial measures to evaluate and communicate inputs, outputs and outcomes.
Research question(s)
What can are the key-determinants and of PV created by local authorities in managing big cities? Can the standard performance reports used by local authorities support politicians and managers in displaying and communicating the PV (compared to performance indicators and the mix of non-financial and financial information)? How should a reporting model be structured to show that PV has been created?
Theoretical Approach
The idea of Moore’s theory (1995), and others later (Cole and Parston, 2006; Stoker, 2006; Alford and O'Flynn, 2009; Benington and Moore, 2011) is that the creation of PV depends on the complexity of interdependent processes that constitute a strategic triangle. PV is defined, legitimized and emphasized for all stakeholders and consolidated in its operational capacity. PV can be created and measured following multiple modalities. The use of performance management tools appears to be suitable for PV measurement, with necessary adaptations.
Methodology
The research is developed in two stages. Firstly, a scheme was identified according to the PV model, considering the crucial variables of a hypothetical model of measurement and reporting of PV by the local authorities and with respect to the specific key-determinants. Secondly, a periodic review (2014-2016) of the reports of the last three years of selected cities in each country was conducted, including in-depth studies and interviews with general directors and the units involved in the reporting practice. At the end of this phase, the deviations have been highlighted and a comparison was made to generate suggestions of possible improvements in the practice of performance reports or in the construction of PV reports
Results
The results show differences of approach for each country and sometimes within the same country. Furthermore, they highlight the propensity in order to performance reports where there is still no real awareness about the public value creation. The practices used so far can be considered as implicitly devoted to public value and are likely to improve, for both decision-making and management purposes, and for the purpose of citizens engagement and the enhancement of the authorizing environment, typical of the PV model.
Accounting and accountability of value creation in innovative public service delivery arra
