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Prior research shows that reporting on outcome measures increases the probability that local officials will use performance data to inform their decisions. What has been overlooked in the literature is the question of why some local governments continue to focus more on outputs than on outcomes of service delivery, thereby limiting their ability to use performance data for decision-making. The purpose of this article is to identify organizational, individual, and support factors that could increase the probability that local officials in the Apulia Region of Italy when measuring performance, will move beyond the basic measures of output to the more advanced measures of outcome. Based on our logit regression model, we find that the factors of quantifiable objectives and employee training increase the likelihood that local officials will report on service delivery outcomes. An implication resulting from our research is the importance of giving local officials access to academic communities through applied research, technical assistance, and training sessions. We conclude with future research opportunities that would help advance the study and practice of performance measurement in local government. [ABSTRACT FROM AUTHOR]

We explore the concept of prudence consistent with Directive 34/2013. There are three strands to our argument: economic, regulatory and legal. From an economic perspective, we demonstrate that neither historical cost nor fair value are designed to achieve long-run operational stability. Regarding regulation, we show that Directive 34 has significantly changed the concept and implications of prudence, in the name of increasing usefulness and relevance. Our legal considerations centre on the Gimle case of 2013, applying its logic to the new regulatory scenario. We note also the concept of the 'European Public Good'. At various times the EU has suggested four specific components: protection of financial stability, the lack of hindrance to the economic development of the Union, and the objectives of sustainability and long-term investment. To achieve these objectives within the EU we show that it is necessary to follow the logic of our arguments. [ABSTRACT FROM AUTHOR]

There is debate in the literature on whether or not general management principles are applicable to the study and practice of public administration. This research responds by exploring how local officials manage the performance of public services with private good characteristics, where general management principles could be embraced for service delivery. The relationship between operational and financial indicators is explored within the functional areas of water and sewer, with the hypothesis that operational outcomes impact financial outcomes similar to private enterprises. Because the findings do not support this hypothesis, the authors conclude that general management principles may not be applicable to all forms of administration given thatpubliccannot be removed from the management of public services even with private good characteristics. [ABSTRACT FROM PUBLISHER]