This paper aims to identify the main issues related to the introduction of innovative accounting methodologies for public administrations to quantify value for money and support the evaluation process in the early stage of a Public Private Partnership (PPP). In this paper we will first introduce...

This paper explores innovative governance models in the healthcare sector. Patients are a key albeit under-investigated stakeholder and smart technologies applied to public healthcare represent a trendy innovation that reshapes the value-driving proposition. This study contributes to the best...

In 2010 with Law 30.07.2010 n. 122, the Italian legislator has formalized networks, through the recognition of a specific contract called “network contract”. This network contracts widespread rapidly in Italy with more than 600 contracts signed, between more than 3.300 firms, in two years....

This article addresses the relationship between Public-Private Partnerships (PPP) and the sustainability of public spending in smart hospitals. Smart (technological) hospitals represent long-termed investments where public and private players interact with banking institutions and eventually...

This paper analyses, in a critical perspective, the evolution in accounting for ‘concession arrangements'. It is aimed to verify: if the new regulatory framework is sufficiently clear to allow a transparent and coherent accounting of such operations, which is its effect on public and private...

This paper aims at analyzing the changing role of public managers in the context of the recent public sector reform, focusing on two research questions: first it tries to understand how the 'performance and merit' approach is perceived and if the rational of the reform is accepted and understood...

This paper analyses the relation between regulation, accountability and accounting of concession contracts in three major sectors: motorways, utilities and energy. Firstly it identifies major problems in the accounting rules for concession contracts also analysing how political forces are...

This article addresses the relationship between Public-Private Partnerships (PPP) and the sustainability of public spending in smart hospitals. Smart (technological) hospitals represent long-termed investments where public and private players interact with banking institutions and eventually...