Skip to main content

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

  • Chapter
  • First Online:
Accounting Information Systems for Decision Making

Part of the book series: Lecture Notes in Information Systems and Organisation ((LNISO,volume 3))

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.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 84.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 109.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

References

  1. Pollitt, C., Bouckaert, G.: Public Management Reform: A Comparative Analysis. Oxford University Press (2004)

    Google Scholar 

  2. Dunleavy, P., Hood, C.: From old public administration to new public management. Public Money Manage. 14(3), 9–16 (1994)

    Article  Google Scholar 

  3. The World Bank: Port Reform Tool Kit. The Evolution of Ports in a Competitive World. World Bank, Washington (2008)

    Google Scholar 

  4. United Nations Conference on Trade and Development: Comparative Analysis of Deregulation. Commercialisation and Privatisation of Ports. Technical Report, Geneva (1995)

    Google Scholar 

  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)

    Google Scholar 

  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)

    Article  Google Scholar 

  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)

    Google Scholar 

  8. Marchi, L.: I sistemi Informativi Aziendali. Milano, Giuffrè (1993)

    Google Scholar 

  9. Mancini, D.: Il Sistema Informativo e di Controllo Relazionale per il Governo della Rete di Relazioni Collaborative d’Azienda. Milano, Giuffrè (2010)

    Google Scholar 

  10. Dekker, H.C.: Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements. Acc. Organ. Soc. 29(1), 27–49 (2004)

    Article  Google Scholar 

  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)

    Article  Google Scholar 

  12. Jensen, M., Meckling, W.: Theory of the firm: managerial behaviour, agency costs and ownership structure. J. Financ. Econ. 3(4), 305–360 (1976)

    Article  Google Scholar 

  13. Agliati, M., Beretta, S.: I sistemi Amministrativi nei Gruppi di Imprese. Egea, Milano (1990)

    Google Scholar 

  14. Ministero delle Infrastrutture e dei Trasporti: Relazione sulle Attività delle Autorità Portuali—Direzione Generale dei Porti Div. 2 (2010)

    Google Scholar 

  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)

    Google Scholar 

  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)

    Google Scholar 

  17. Kaplan, R., Norton, D.: The balanced scorecard—measures that drive performance. Harvard Bus. Rev. 1/2, 71–79 (1992)

    Google Scholar 

Download references

Acknowledgments

The authors are grateful for the contributions of the CEO Dr. Antonio Palma, and the Administration Department official, Dr. Bruno Buonfiglio, of Idra Porto s.r.l. Any errors are entirely attributed to the authors.

Author information

Authors and Affiliations

Authors

Corresponding author

Correspondence to Assunta Di Vaio .

Editor information

Editors and Affiliations

Rights and permissions

Reprints and permissions

Copyright information

© 2013 Springer-Verlag Berlin Heidelberg

About this chapter

Cite this chapter

Di Vaio, A., D’Amore, G. (2013). Port Authorities and Water Concessionaires: The Role of Reporting in Management Control and Information Systems. In: Mancini, D., Vaassen, E., Dameri, R. (eds) Accounting Information Systems for Decision Making. Lecture Notes in Information Systems and Organisation, vol 3. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-35761-9_19

Download citation

Publish with us

Policies and ethics