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Publication date: 21 May 2024

Daniela Sorrentino, Pasquale Ruggiero, Alessandro Braga and Riccardo Mussari

This paper delves into a pivotal juncture within the co-production literature, intersecting with the ongoing debate about performance challenges in public sector accounting…

Abstract

Purpose

This paper delves into a pivotal juncture within the co-production literature, intersecting with the ongoing debate about performance challenges in public sector accounting scholarship. It explores how public managers conceive and measure the performance of co-produced public services.

Design/methodology/approach

A case study is conducted on three instances of neighbourhood watching – that is, a type of collective co-production – in a homogeneous institutional setting. The analysis and interpretation of empirical data are guided by a systematic conceptual space delineating the qualities that performance criteria can take in contexts where public services are produced.

Findings

Findings reveal that when the co-production activation is driven by both state and lay actors, public managers tend to conceptualise and measure its performance in a way that contributes to building a more structured co-productive space, where the roles to play, how to interact and what to achieve are clearly defined.

Originality/value

This paper breaks new ground by scrutinising the conceptualisation of performance in settings where public services involve actors beyond traditional public administrations. By exploring the diverse “shapes” and meanings that performance can take in co-production arrangements, this paper enriches discussions on how public sector accounting can inform co-production literature.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 6
Type: Research Article
ISSN: 1096-3367

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