In order to generate Public Value, in the sense of the improvement of the level of economic, social and environmental wellbeing of the reference community in which it works, every organisation must look after the state of the resources, that is to say, the level of health of the organisation compared to the starting conditions.
In other words, this creation process must also take into account aspects to do with the effective and efficient supply of services, against the quality and quantity of the resources available, in order to enable the possibility of a long-term and continuous creation of Public Value, with consideration for future generations.
Among the various categories of “resources”, those of fundamental importance underlying the Public Value Governance Model are the “financial” resources strictly linked to the administration’s “financial health”; a close scrutiny of the latter does in fact make it possible to intercept the symptoms of financial malaise and to prevent it from getting worse, thereby avoiding the creation of Public Disvalue.
It therefore becomes clear that the predisposition of specific signs of potential financial imbalance (so-called structural deficit) makes it possible to identify possible financial and institutional failure, before this can degenerate into a situation of financial pathology that is difficult to recover from (pre-instability) or even irreversible (instability).
Preventing financial and institutional default is of fundamental importance in order to guarantee the creation of Public Value, which is the supreme institutional mission of Public Administrations.
In other words this means that, a Public Administration creates Public Value when it is able to manage the resources available according to cost-effectiveness and in a functional manner to the satisfaction of the needs of society, or to be more exact of the users, of the stakeholders and of the citizens.
The Public Value Report is a new form of reporting that integrates the economic, social, environmental and health impacts created by the activities of an organisation, whether public or private, in relation to its internal and external stakeholders. The aim of the Public Value Report is to measure, evaluate and report the contribution made by an organisation to achieving the Sustainable Development Goals (SDGs) set in the 2030 Agenda and to creating Public Value.
Partner: Clara SpA
Master PERF.ET sul miglioramento delle PERFormance degli Enti Territoriali e delle altre pubbliche amministrazioni per la creazione di Valore Pubblico
DURATA: 1 a.a. – Part Time
Master Bologna Business School in Public Management and Innovation
DURATA: 14 mesi - Part Time
Il ciclo del Bilancio: prospettive finanziarie, economiche e patrimoniali
DURATA: 40 ore
Diritto del bilancio e valutazione della performance. Dialoghi tra prospettive istituzionali, giuridiche ed economico-aziendali
Organiser: Master PERF.ET, MAPS – Sharing Knowledge
dalle ore 14:00 alle 18:00
Dipartimento di Giurisprudenza dell’Università degli Studi di Ferrara, Corso Ercole I d’Este, 37, Ferrara