The paper aims to identify an approach for designing an efficient performance measurement system for controlling unlisted investee companies of public bodies. The authors undertook action research at the Municipality of Turin and its unlisted investee companies over 2 years. The results describe a performance measurement system and a bottom-up approach for performance measurement of unlisted investee companies. The paper describes a practical example of how to develop a performance measurement system based on specific public needs. It also gives suggestions on the design and implementation of performance measurement in the public context.
Cet article traite du développement d’un système de mesure de la performance au niveau du réseau intra institutionnel. Les auteurs ont mené une recherche-action chez la municipalité de Turin et ses entreprises participées non cotées, pendant une période de 2 ans. Les résultats montrent un système de mesure du rendement basé sur une approche bottom-up. L’article montre un exemple pratique de la façon de développer un système de mesure des performances basé sur les besoins d’une administration locale. L’article fournit également des suggestions sur la conception et la mise en œuvre de mesures de performance dans le contexte public.
Questo articolo presenta un approccio per progettare un efficiente sistema di misurazione delle prestazioni utile a controllare le società partecipate non quotate della Città di Torino. Attraverso un’action research presso la Città di Torino e le sue società partecipate non quotate per un periodo di 2 anni, l’articolo propone un nuovo approccio bottom-up per sviluppare un sistema di misurazione delle prestazioni. Attraverso l’esempio pratico, incentrato sulle esigenze di un’amministrazione locale, si forniscono suggerimenti sulla progettazione di un sistema di misurazioni delle prestazioni in un specifico contesto pubblico.
Alberto Sardi is a postdoc at Department of Management, University of Turin. He holds a PhD in Management Engineering, University of Padua. Currently, his research interest is on Innovative Performance Management in organizations, with particular attention to the development of innovative techniques for design, implementation and use of performance measurement systems. He looks toward innovative and dynamic approaches in the performance measurement area.
Silvia Sinicropi is a postdoc at Department of Management, University of Turin. She holds a Ph.D. in Business and Management at Department of Management, University of Turin. She holds a 1st Level Master degree in Management delle aziende pubbliche e delle aziende di pubblico servizio (MIAP); she worked at Regional Council of Piedmont and her research interests center around public sector, accounting history and voluntary non-financial disclosure. Currently, Silvia is also teaching in Accounting course at Department of Management, Turin.
Enrico Sorano is Professor of Administration and Control, Business Management and Public Administration at the University of Turin, Department of Management. He is a member of the Academia of Business Administration “Sidrea”. His research interests are in the field of dynamic performance management, performance measurement and control systems in public and private organisations. He is currently responsible for some research projects on public organisations regarding the risk management in the healthcare system and the control system in local government. He is a co-founder of the Smart Commons Lab.
Valter Cantino is Full Professor of Business Economics at the University of Turin, Department of Management. He is president of Course in Information Management and Business Communication at School of Business Administration at the University of Turin. He is also director of Master in Business Administration, Master in Chief Financial Officer and Master in IT, Governance and Compliance. He was Rector of the University of Gastronomic Sciences in Pollenzo, Italy, from 2008 to 2011. He is currently responsible for numerous research projects and he is the president of the Smart Commons Lab.