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

In: Accounting Information Systems for Decision Making

Author

Listed:
  • Assunta Di Vaio

    (Parthenope University)

  • Gabriella D’Amore

    (Parthenope University)

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.

Suggested Citation

  • Assunta Di Vaio & Gabriella D’Amore, 2013. "Port Authorities and Water Concessionaires: The Role of Reporting in Management Control and Information Systems," Lecture Notes in Information Systems and Organization, in: Daniela Mancini & Eddy H. J. Vaassen & Renata Paola Dameri (ed.), Accounting Information Systems for Decision Making, edition 127, pages 315-323, Springer.
    • Handle: RePEc:spr:lnichp:978-3-642-35761-9_19
    DOI: 10.1007/978-3-642-35761-9_19
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