Public Value Disclosure in Healthcare Organizations' Strategic Planning : evidence from Italy

through Oliver's model, this convergence suggests that PV disclosure in strategic planning is primarily driven by institutional isomorphism rather than genuine strategic prioritization. These findings contribute to the PV literature by offering empirical evidence of compliance-driven PV disclosure in an under-researched context, providing a replicable measurement instrument, and advancing understanding of how institutional pressures shape PV disclosure in healthcare. [Publisher's text]