Skip to main content
Disciplines
Automotive Business IT + Informatics Construction + Real Estate Electrical Engineering + Electronics Energy + Sustainability Insurance + Risk Finance + Banking Management + Leadership Marketing + Sales Mechanical Engineering + Materials
Events
DE
EN
Books
Journals
Topic Page
Marketing
Start single access now
Access for companies
EXTENDED SEARCH
Log in
Top
Published in:
Trends in Accounting Information Systems Read chapter Read first chapter

2013 | OriginalPaper | Chapter

Port Authorities and Water Concessionaires: The Role of Reporting in Management Control and Information Systems

Authors : Assunta Di Vaio, Gabriella D’Amore

Published in: Accounting Information Systems for Decision Making

Publisher: Springer Berlin Heidelberg

Log in

Activate our intelligent search to find suitable subject content or patents.

search-config
loading …

Abstract

Since 1994 the seaport services have been deeply reformed in order to improve service quality and to reduce public expenditure. These changes brought to the establishment of new public-private partnerships between Port Authorities (PAs) and private operators. In this context, the aim of the chapter is to investigate the reporting tools implemented by private operators (concessionaires) in order to support the PAs’ decision system. Besides, we propose a new approach to the control of the relationship between the Port Authority (PA) and his concessionaire. In particular, through case study methodology, we analyze the management of water services in the Naples seaport system focusing on the way the information are exchanged between the PA and Idra Porto s.r.l. The findings show that, despite the positive performances achieved by the concessionaire, the systems implemented do not provide enough information on the activities outsourced by PA.

Dont have a licence yet? Then find out more about our products and how to get one now:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

inform now

Springer Professional "Technik"

Online-Abonnement

Mit Springer Professional "Technik" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 390 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Maschinenbau + Werkstoffe




 

Jetzt Wissensvorsprung sichern!

inform now

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

inform now
previous chapter Analysing Flexibility and Integration Needs in Budgeting IS Technologies
next chapter The Impact of e-Invoicing on Businesses Eco-Systems: Evidences from Italian Supply Chains and Suggestions for a Research Agenda
Literature
1.
Pollitt, C., Bouckaert, G.: Public Management Reform: A Comparative Analysis. Oxford University Press (2004)
2.
Dunleavy, P., Hood, C.: From old public administration to new public management. Public Money Manage. 14(3), 9–16 (1994)CrossRef
3.
The World Bank: Port Reform Tool Kit. The Evolution of Ports in a Competitive World. World Bank, Washington (2008)
4.
United Nations Conference on Trade and Development: Comparative Analysis of Deregulation. Commercialisation and Privatisation of Ports. Technical Report, Geneva (1995)
5.
Di Vaio, A., Medda, F.R., Trujillo, L.: An analysis of the efficiency of Italian cruise terminals. Int. J. Transp. Econ. 38(1), 29–46 (2011)
6.
Guerrini, A., Romano, G., Campedelli, B.: Factors affecting the performance of water utility companies. Int. J. Publ. Sect. Manage. 24(6), 543–566 (2011)CrossRef
7.
D’Amore, G., Landriani, L., Lepore, L., Romano, R.: Models for water governance: variables and performances. International Conference on Accounting, Auditing and Management in Public Sector Reforms, Copenaghen, Denmark (2010)
8.
Marchi, L.: I sistemi Informativi Aziendali. Milano, Giuffrè (1993)
9.
Mancini, D.: Il Sistema Informativo e di Controllo Relazionale per il Governo della Rete di Relazioni Collaborative d’Azienda. Milano, Giuffrè (2010)
10.
Dekker, H.C.: Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements. Acc. Organ. Soc. 29(1), 27–49 (2004)CrossRef
11.
Smith, K.G., Carroll, S.J., Ashford, S.J.: Intra-and interorganizational cooperation: toward a research agenda. Acad. Manag. J. 38(1), 7–23 (1995)CrossRef
12.
Jensen, M., Meckling, W.: Theory of the firm: managerial behaviour, agency costs and ownership structure. J. Financ. Econ. 3(4), 305–360 (1976)CrossRef
13.
Agliati, M., Beretta, S.: I sistemi Amministrativi nei Gruppi di Imprese. Egea, Milano (1990)
14.
Ministero delle Infrastrutture e dei Trasporti: Relazione sulle Attività delle Autorità Portuali—Direzione Generale dei Porti Div. 2 (2010)
15.
Di Vaio, A., D’Amore, G.: Assetti Proprietari e Gestione dei Flussi Informativi nei Terminal Crocieristici Italiani. Rivista Italiana di Ragioneria e di Economia Aziendale (RIREA) 1/2, 59−71 (2012)
16.
Di Vaio, A., D’Amore, G.: Governance of Italian cruise terminals for the management of mediterranean passenger flows. Int. J. Euro-Mediterranean Stud. 4(1), 119–137 (2011)
17.
Kaplan, R., Norton, D.: The balanced scorecard—measures that drive performance. Harvard Bus. Rev. 1/2, 71–79 (1992)
Metadata
Title
Port Authorities and Water Concessionaires: The Role of Reporting in Management Control and Information Systems
Authors
Assunta Di Vaio
Gabriella D’Amore
Copyright Year
2013
Publisher
Springer Berlin Heidelberg
Book
Accounting Information Systems for Decision Making

Print ISBN: 978-3-642-35760-2

Electronic ISBN: 978-3-642-35761-9

Copyright Year: 2013

DOI
https://doi.org/10.1007/978-3-642-35761-9_19