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Sara Giovanna MAURO
Ricercatore t.d. art. 24 c. 3 lett. B
Dipartimento di Economia "Marco Biagi"
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Pubblicazioni
2024
- Book review: Is outcome-based budgeting in governments of emerging economies promising?
[Recensione in Rivista]
Mauro, Sara Giovanna; van Helden, Jan
abstract
2023
- A Research on Digitalization and Performance in Higher Education between Hybridity and Algorithms
[Capitolo/Saggio]
Cinquini, Lino; Mauro, Sara Giovanna
abstract
The phenomenon of digitalization has spread in the field of education and research, as demonstrated by the digitalization of teaching and training methods, the use of digital technologies for conducting research and the spread of the concept of the ‘digital university’. One of the main expectations is that digitalization can improve the performance of universities, supporting the delivery of more efficient and effective services. Nevertheless, the relationship between digitalization and performance measurement and management has so far been under-investigated. This chapter studies how this relationship has been addressed in the academic debate by conducting a review of the literature on the topic. The analysis of the literature allows the identification of key themes, both previously studied and future research areas. The findings show that, in most cases, attention has been paid to the effect of the use of digital tools on (student) performance by investigating the adoption of digital teaching/learning tools and resources. Next, attention has been directed to the use of digital tools to measure the performance of universities. However, digitalization does not concern only tools, but it implies changes in the language used in universities, calling for further research on the costs and benefits of digitalization, going beyond the technicalities of digital tools to investigate performance and changes in academia as a result of the digitalization of the language.
2023
- Searching for dialogue in public sector budgeting research: the case study of the JPBAFM
[Articolo su rivista]
Aleksandrov, Evegenii; Mauro, Sara Giovanna
abstract
2023
- Servitisation of SMEs through strategic alliances: The role of intellectual capital
[Articolo su rivista]
Rapaccini, M.; Cinquini, L.; Mauro, S. G.; Tenucci, A.
abstract
This research sought to uncover the role played by intellectual capital (IC) in the interplay between strategic alliances of small- and medium-sized enterprises (SMEs) and servitisation strategies. An in-depth investigation of a single case represented by an SME consortium in the elevator industry served as the empirical context. Multiple sets of data were examined by integrating the analysis of documents with the analysis of data gathered through semi-structured interviews. We found that a strategic alliance among SMEs constitutes a form of relational capital and creates/improves other components of IC that support the formulation of the servitisation strategy and enable its implementation. The development of IC triggered by the formation of a strategic alliance appears to function as a driver of the servitisation strategy and to influence the innovation process. The value of this research lies in the analysis of IC in a new context-the servitisation of SMEs through strategic alliances-that focusses on interrelations among multiple forms of capital.
2023
- The journey of participatory budgeting: a systematic literature review and future research directions
[Articolo su rivista]
Bartocci, L.; Grossi, G.; Mauro, S. G.; Ebdon, C.
abstract
This systematic literature review analyses the body of knowledge on the budgeting practice known as participatory budgeting (PB). This review identifies and analyses a dataset of 139 English-language papers focused on PB in the public sector published over three decades (1989–2019) in academic journals of different disciplines. The findings shed new light on PB, by systematizing this body of knowledge and explaining the PB idea journey. A research agenda is also set by clarifying overlooked areas of research and practical interests. The review provides a conceptual model to cope with specific issues in each phase of a PB journey, and it also sheds light on the role of political and managerial actors. Traditional and new themes to design a PB and implement participatory mechanisms are proposed. Practitioners can benefit from indications about the use of technological tools in mobilizing participation.
2023
- The path towards sustainability: The role of internal stakeholders and management accounting in a dialogic perspective
[Articolo su rivista]
Broccardo, Laura; Mauro, Sara Giovanna
abstract
2023
- The performance framework of the eu budget: A path to public value creation?
[Capitolo/Saggio]
Grossi, Giuseppe; Mauro, S. G.
abstract
The European Union (EU) budget is the result of a complex process of negotiation between different actors and perspectives and plays a key role in managing relationships across different levels of government. Given the extraordinary times we live in and the size of the current EU budget, it is even more critical to maximize its performance. In this context, it is thus crucial to understand how the EU sets its performance budget and how performance is conceptualized and measured to guide the delivery of public value. The current era places an increasing focus on the creation of public value and the pursuit of good interests, but how to define and measure them and how to allocate resources to them is challenging. The research was carried out by reviewing available documents concerning the EU budget and interviewing European Commission experts dealing with the EU budget process and reforms. The purpose of the chapter is to shed light on how the EU compiles its performance budget and whether and how this approach is suitable for enhancing the delivery of public value. It contributes to the underdeveloped streams of literature on performance budgeting at the EU level and on public value budgeting.
2023
- University research by the numbers: Epistemic methods of using digitized performance measures and their implications for research practices
[Articolo su rivista]
Mauro, Sara Giovanna; Cinquini, Lino; Malmmose, Margit; Nørreklit, Hanne
abstract
2022
- Digitalizzazione e performance nelle università: un'analisi della letteratura internazionale
[Relazione in Atti di Convegno]
Cinquini, Lino; Mauro, Sara Giovanna
abstract
2022
- Integrated Reporting in the Public Sector: How Is the Research Developing?
[Capitolo/Saggio]
Agostini, Marisa; Di Carlo, Ferdinando; Mauro, Sara Giovanna
abstract
2022
- Sustainable innovation in public- nonprofit partnerships: a shared approach for measuring public value
[Altro]
Mauro, Sara Giovanna; Kocollari, Ulpiana
abstract
2022
- The gender budget as a tool for gender equality? Analysing its effectiveness through the lens of pragmatic constructivism
[Articolo su rivista]
Campanale, Cristina; Mauro, Sara Giovanna
abstract
2021
- Budgeting and Performance Management in the Public Sector
[Monografia/Trattato scientifico]
Mauro, Sara Giovanna
abstract
2021
- Evaluating performance management of COVID-19 reality in three European countries: a pragmatic constructivist study
[Articolo su rivista]
Mitchell, F.; Norreklit, H.; Norreklit, L.; Cinquini, L.; Koeppe, F.; Magnacca, F.; Mauro, S. G.; Jakobsen, M.; Korhonen, T.; Laine, T.; Liboriussen, J. M.
abstract
Purpose: The study aims to assess the COVID-19 event in three European countries (Germany, Italy and the UK) by investigating the quality of their performance management of it. Design/methodology/approach: Pragmatic constructivism (PC) is employed as a lens through which the performance management of each country can be examined and compared over a period encompassing the first wave of COVID-19. Findings: Official statistics show that one of the countries has a significantly lower death rate. It developed and operated a more detailed and precise system of performance management. From the perspective of PC, this system supported efforts to build a functioning reality construction integrating facts, possibilities, values and communication. Originality/value: The evaluation of different national approaches to the performance management of the COVID-19 reality is novel to the literature on management accounting. PC is used as a diagnostic tool to pinpoint strengths and weaknesses of the performance management of public sector activities in different countries.
2021
- Innovazioni digitali: come sviluppare un processo di misurazione della performance
[Articolo su rivista]
Cinquini, Lino; Ranzato, Lara; Mauro, Sara Giovanna
abstract
2021
- Managing co-production and enhancing good governance principles: insights from two case studies
[Articolo su rivista]
Campanale, C.; Mauro, S. G.; Sancino, A.
abstract
Co-production of public services is attracting growing attention, although little is known regarding its outcomes. This paper aims to examine how the management of co-production can enhance the principles of good governance, which are intended as its potential outcomes. To this purpose, the research investigates the key issues in managing co-production to explain how they contribute to enhancing good governance principles and fulfil the potential of co-production as a transformative governance arrangement suitable for achieving outcomes instead of being an outcome per se. Two case studies were carried out in Italy with data gathered from both desk analysis and focus groups with key actors involved in the process of co-production. The findings show that group co-production may require limited participation and inclusiveness of actors who have a direct stake in co-produced services and are able to contribute to them. The findings also show that state actors should consider the perspective of lay actors for co-producing usable information. Specifically, the co-elaboration of managerial tools and measures contributes to strengthening horizontal accountability mechanisms which, however, act mainly through commitment. This study contributes to the body of knowledge on co-production and good governance by investigating key issues that can enhance good governance principles. It also provides practitioners with significant insights into the management of co-production.
2021
- New Public Management between reality and illusion: Analysing the validity of performance-based budgeting
[Articolo su rivista]
Mauro, S. G.; Cinquini, L.; Pianezzi, D.
abstract
Drawing from the theoretical insights of pragmatic constructivism, this paper aims to explain the difficulties faced by organizational actors in the translation of performance-based budgeting (PBB) into practice. The dichotomy of reality and illusion at the centre of pragmatic constructivism sheds light on the limitations and shortcomings that characterize the implementation of a business-like practice introduced as a component of the reform movement known as New Public Management (NPM). The paper investigates the case of an Italian Ministry through the analysis of interviews, policy documents, and governmental reports. The analysis shows that a failed integration of communication, values and aims between actors and an illusionary analysis of factual possibilities constrain the construction of causalities, hence jeopardizing the successful implementation of the performance-based budgeting reform. Rather than engaging in a co-authoring process, the actors are left with illusionary constructs that, while providing the appearance of a compliant organization, fail to produce the desired changes.
2021
- The governance games of citizens and stakeholders’ engagement: longitudinal narratives
[Articolo su rivista]
Kallstrom, L.; Mauro, S.; Sancino, A.; Grossi, G.
abstract
This paper focuses on a process of citizens and stakeholders’ engagement promoted by a local authority to co-design the city vision with multiple actors (politicians, public managers, consultants, citizens and other external stakeholders). The setting for this research is provided by a municipality in Sweden and our theoretical perspective is the decentred theory of governance. A multi-actor, longitudinal and qualitative analysis has been carried out by triangulating interviews with key stakeholders, non-participant observations, and documental analysis, and by collecting the empirical material at two points of time (2014–2018). Our findings present several narratives and show that four main governance games were played (political; reputational and professional; spectacle; and social games). We discuss how these games interplay may change the perception of actors about the process of citizens and stakeholders’ engagement.
2021
- Toward outcome-based approaches in higher education in two Nordic countries
[Capitolo/Saggio]
Grossi, G.; Lovstal, E.; Mauro, S. G.; Sinervo, L. -M.
abstract
2020
- La misurazione di costi e performance nei modelli di business orientati ai servizi: una ricerca esplorativa
[Articolo su rivista]
Cinquini, Lino; Campanale, Cristina; Marelli, Alessandro; Mauro, Sara Giovanna; Tenucci, Andrea
abstract
2020
- Moving from social and sustainability reporting to integrated reporting: Exploring the potential of Italian public-funded universities' reports
[Articolo su rivista]
Mauro, S. G.; Cinquini, L.; Simonini, E.; Tenucci, A.
abstract
Over recent years, the meaning of accountability has evolved and has reshaped what public sector institutions are expected to account for and how. Consequently, a large number of initiatives have emerged promoting non-financial reporting. In this context, public universities have started to experiment with sustainability reporting initiatives, but these efforts are still limited and challenged by the parallel development of multiple forms of reporting, which include integrated reporting (IR). IR has been interpreted as a further step in the reporting journey, suitable for representing the creation of public value and addressing accountability pressures. The current research aims at understanding if and how IR constitutes a feasible next step for improving the reporting practices of public universities. For this purpose, the research carries out a content analysis of social or sustainability reports written by a number of Italian public universities to find out which of the key elements of IR have already been included in such reports. Results show that some of those elements are already included, but often in a fragmented and non-homogeneous way. The findings pave the way for further considerations on how the potential adoption of IR may strengthen the value of social and sustainability reporting by integrating the information reported in different documents, fostering toward a bureaucracy that is more sustainable and providing more opportunities of innovation in reports on public sector organizations' accountability.
2020
- Participatory budgeting: A dialogue among whom?
[Articolo su rivista]
Mauro, Sara Giovanna; Rainero, Christian; Culasso, Francesca
abstract
2019
- Actors’ dynamics toward performance-based budgeting: a mix of change and stability?
[Articolo su rivista]
Mauro, S. G.; Cinquini, L.; Sinervo, L. -M.
abstract
Purpose: The purpose of this paper is to analyze the under-investigated role played by different key organizational actors engaged in the practice of performance-based budgeting (PBB) (e.g. Ministry of Finance, National Audit Office, Sectoral Agencies) to explore how they influence the practice of PBB, contributing to lead the change or create resistance toward it. Design/methodology/approach: The empirical evidence has been collected through a multiple case study based on semi-structured interviews and document analysis in Sweden and Finland, which have long traditions with PBB, and has been interpreted through the lens of institutional and organizational change theory. Findings: The results show that, despite the lengthy experiences with PBB, the lack of sound dynamics across key actors makes the budgetary use of performance information limited and partial, placing the reform in a “gray area” between the complete implementation of the practice and the total resistance toward it. Originality/value: The knowledge obtained from the exploratory analysis has relevant implications for understanding differences and similarities across key organizational actors and underlining their crucial role in making a change feasible. Indeed, PBB may represent a radical change even in presence of embedded performance management systems.
2019
- Public Sector Performance-Based Budgeting in Italy
[Capitolo/Saggio]
Mauro, Sara Giovanna
abstract
2019
- Servitization of SMEs through strategic alliances: A case study
[Relazione in Atti di Convegno]
Rapaccini, M.; Mauro, S. G.; Cinquini, L.; Tenucci, A.
abstract
Opportunities and challenges connected to the shift towards a service-based business by product-centric companies (i.e. servitization, service strategy, service transformation) are rather under-explored in small and medium enterprises (SMEs). Using a single-case study of an Italian consortium, this paper explores how a strategic alliance among SMEs can facilitate this transformation. In particular, the paper shows that the strategic alliance has played a double role, first in (1) driving the elaboration of a service strategy as an emergent - not deliberated - strategy, and then (2) in enabling its implementation by providing a common environment that facilitated the allied companies in overcoming the traditional barriers of servitization. Implications of the paper are relevant, as it suggests how even small and medium sized firms can successfully servitize their business.
2019
- Smart city governance: exploring the institutional work of multiple actors towards collaboration
[Articolo su rivista]
Broccardo, L.; Culasso, F.; Mauro, S. G.
abstract
Purpose: To address the growing pressure to foster effectiveness, sustainability and quality of life, local governments have focused on developing policies and initiatives designed to make their cities smarter. Despite the growing attention paid to this issue, an important but under-investigated issue is represented by the smart city governance. In this regard, in light of the claimed need for collaboration, the purpose of this paper is to investigate why and how different institutional works carried out by multiple actors may explain the way in which collaborative governance can be constructed in the context of a smart city. Design/methodology/approach: A rich in-depth case study has been carried out exploring the experience of a smart city in the north of Italy. The study explores the institutional works done by multiple actors (Lawrence et al., 2013) and their influence on the governance of the smart city. Findings: Collaboration is perceived to be instrumental in making a city smart, during the design and implementation phase, while generating new challenges that must be overcome by an integration of the political, technical and, especially, cultural work of the collective actors involved. Originality/value: Despite governance is recognized as a crucial factor for realizing a smartness-orientation, it is scarcely investigated. The main value of the current research is thus its contribution to overcome this gap providing new empirical evidence on the role of multiple actors in the smart city context.
2019
- Towards a hybrid logic of participatory budgeting
[Articolo su rivista]
Bartocci, L.; Grossi, G.; Mauro, S. G.
abstract
Purpose: Participatory budgeting (PB) is considered a suitable tool for supporting and promoting citizen engagement in government work. Previous studies of PB have deeply investigated its design and effects, but paid little attention to the underlying logics of adopting and implementing PB. The purpose of this paper is to, accordingly, investigate the development over time of the institutional logics of PB and attempt to explain their effect on PB. Design/methodology/approach: Using a longitudinal multiple case study design, this research analyzes the evolution of institutional logics over time and across five municipalities in Italy. The analysis integrates documents with interviews conducted at two times to investigate the evolution of PB logics. Findings: The development of PB is characterized by the spread of two emerging logics–i.e. managerial and community-building logics–that replace or coexist with the traditional political logic. Indeed, these different logics can coexist within governments, with different degrees of conflict or coexistence, resulting in what can be considered a hybrid logic. Research limitations/implications: Although the number of examined cases is limited, this research elaborates an original conceptual approach and provides new insights that could help in better designing and implementing PB. Originality/value: This research builds knowledge of PB by shedding light on its different logics, linking them to diverse specific models of PB and exploring their changes over time.
2018
- (Un)Performing Universities: the contradictory impacts of powerful numbers
[Abstract in Atti di Convegno]
Cinquini, Lino; Campanale, Cristina; Mauro, Sara Giovanna; Tenucci, Andrea
abstract
2018
- Co-produzione di servizi pubblici: evidenze empiriche e proposte
[Articolo su rivista]
Campanale, Cristina; Mauro, Sara Giovanna
abstract
2018
- Converging and diverging pressures in PBB development: the experiences of Finland and Sweden
[Articolo su rivista]
Grossi, G.; Mauro, S. G.; Vakkuri, J.
abstract
This paper aims to provide institutional explanations for the development of performance-based budgeting (PBB). Particularly, we explore the tensions between converging and diverging pressures. By analysing PBB in two countries with significant experience with it, Finland and Sweden, the research explains why we observe only evolutionary changes in actual budgetary practices. Indeed, the introduction of this practice is part of a global reform process undertaken over decades by public sector organizations. Nevertheless, the countries still struggle with PBB and, despite global converging pressures, diverging pressures shape its development, challenging its implementation and use, and paving the way for evolutionary changes.
2018
- External Pressures and Internal Dynamics in the Institutionalization of Performance-Based Budgeting: An Endless Process?
[Articolo su rivista]
Mauro, S. G.; Cinquini, L.; Grossi, G.
abstract
The well-known practice of performance-based budgeting (PBB) is a relevant component of the New Public Management (NPM) reform agenda and has become widespread, with varying approaches and results across countries. However, its variation within specific countries has remained largely unexplored. This study analyzes three organizations operating within the same context—three ministries in Italy—to contribute to a new understanding of PBB variation by illustrating why the same PBB practice can or cannot be implemented and internalized similarly across these organizations and thus become (or not) fully institutionalized. The study adopts and enriches the institutional approach by extending beyond isomorphic convergence toward PBB and explaining practice variation, linking the interactions between external pressures and internal dynamics at the organizational level to PBB institutionalization. The empirical analysis shows how a lack of alignment between external pressures and internal dynamics contributes to an unfinished and apparently endless process of institutionalization.
2017
- Co-production and Governance
[Voce in Dizionario o Enciclopedia]
Cinquini, Lino; Campanale, Cristina; Grossi, Giuseppe; Mauro, Sara Giovanna; Sancino, Alessandro
abstract
2017
- Insights into performance-based budgeting in the public sector: a literature review and a research agenda
[Articolo su rivista]
Mauro, S. G.; Cinquini, L.; Grossi, G.
abstract
In the spirit of New Public Management (NPM), performance-based budgeting (PBB) has (re-)attracted the interest of both academics and practitioners. A wide variety of approaches and results have enlivened the debate on this topic, but the growing amount of theoretical and empirical works calls for systematization. Therefore, a systematic review is carried out on public management and accounting studies published in international academic journals from 1990 to 2014. Through descriptive and thematic investigations, this article explores the results achieved to date and identifies gaps and avenues for future research, answering two questions: What has been done? What else should be done?
2017
- Sostenibilità e business: un binomio vincente?
[Articolo su rivista]
Culasso, Francesca; Mauro, Sara Giovanna
abstract
2016
- The illusion of New Public Management? An analysis of performance-based budgeting in the public sector
[Abstract in Atti di Convegno]
Cinquini, Lino; Mauro, Sara Giovanna; Pianezzi, Daniela
abstract