The chapter contributes to the Public Value (PV) literature in relation to accounting by providing evidence on its content's operationalisation through performance measurement. In particular, it establishes the link with Sustainable Development Goals (SDGs), which may work as guiding principles of a public organisation's action. Accordingly, organisations embedding SDGs include them in their strategic decisions and disclose them through performance measurement and narratives. The SDGs' presence is explored in the PV of a sample of Italian health institutes through documentary analysis of their performance plans. The aim is to verify if and how SDGs are pursued and whether the COVID-19 pandemic has affected PV content. Besides Goal No. 3 (Health), the PV content of the investigated institutes contains various SDGs. Before the pandemic, their PV was aligned with SDGs mainly related to prosperity, economic growth and social inclusion. In the following period, the number of SDGs increased, introducing planet and environmental protection dimensions. No one explicitly mentions pursuing SDGs, revealing a non-institutionalised sensitivity of managers toward SDGs. The analysis distinguishes between 'core' SDGs, revealed mostly by traditional performance measures disclosing the achievemt of institutes’ mission, and 'complementary' SDGs, expressed mostly through narratives. This can derive from performance measurement, which employs the language of performativity, while the contribution to society is relegated in the narratives, making them less incisive.

Siboni B., C.P. (2023). Public value of Italian health institutes for sustainable development. An analysis before and after COVID-19. Bingley : Emerald publishing [10.1108/S2051-663020230000008006].

Public value of Italian health institutes for sustainable development. An analysis before and after COVID-19

Siboni B.
Primo
;
Canestrini P.
Ultimo
2023

Abstract

The chapter contributes to the Public Value (PV) literature in relation to accounting by providing evidence on its content's operationalisation through performance measurement. In particular, it establishes the link with Sustainable Development Goals (SDGs), which may work as guiding principles of a public organisation's action. Accordingly, organisations embedding SDGs include them in their strategic decisions and disclose them through performance measurement and narratives. The SDGs' presence is explored in the PV of a sample of Italian health institutes through documentary analysis of their performance plans. The aim is to verify if and how SDGs are pursued and whether the COVID-19 pandemic has affected PV content. Besides Goal No. 3 (Health), the PV content of the investigated institutes contains various SDGs. Before the pandemic, their PV was aligned with SDGs mainly related to prosperity, economic growth and social inclusion. In the following period, the number of SDGs increased, introducing planet and environmental protection dimensions. No one explicitly mentions pursuing SDGs, revealing a non-institutionalised sensitivity of managers toward SDGs. The analysis distinguishes between 'core' SDGs, revealed mostly by traditional performance measures disclosing the achievemt of institutes’ mission, and 'complementary' SDGs, expressed mostly through narratives. This can derive from performance measurement, which employs the language of performativity, while the contribution to society is relegated in the narratives, making them less incisive.
2023
Reshaping Performance Management for sustainable development, Emerald book series – Vol. 8
111
138
Siboni B., C.P. (2023). Public value of Italian health institutes for sustainable development. An analysis before and after COVID-19. Bingley : Emerald publishing [10.1108/S2051-663020230000008006].
Siboni B., Canestrini P.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11585/912726
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