328 research outputs found
1. L'attività di programmazione e controllo
No full textIl capitolo (di G. Farneti) introduce il sistema di programmazione e di controllo aziendale, focalizzandosi sulle fasi e sui caratteri operativi che lo devono qualificare.
Il capitolo è corredato da un'Appendice (di B. Siboni) che illustra l'analisi degli scostamenti, esaminata in riferimento ai costi variabili, semi-variabili e fissi, ai ricavi totali di vendita e al margine di contribuzione, fornendo inoltre spunti di riflessione sull'interpretazione delle cause e delle responsabilità connesse alle varianze rilevate
Gli strumenti di monitoraggio e controllo
No full textLa prima parte del capitolo (di F. Farneti, pagine 369/381) affronta la tematica del progressivo affermarsi del concetto di accountability negli enti locali e propone l'applicazione della balanced scorecard per la definizione e il controllo delle strategie dell'ente locale.
La seconda parte del contributo (di B. Siboni, pagine 382/395) analizza le ragioni che hanno indotto gli enti locali ad adottare autonome forme di rendicontazione sociale ed illustra un modello di bilancio sociale adattato alla specifica realtà di questa tipologia di enti
Il metodo della content analysis, le limitazioni dell’analisi (Federica Farneti) e le verifiche di affidabilità dell’analisi di contenuto (Benedetta Siboni)
No full textUn tema di centrale importanza, per conferire rilevanza scientifica ai risultati ottenuti nelle ricerche condotte adottando la tecnica della content analysis, è rappresentato dalla dimostrazione dell’affidabilità dell’indagine svolta. L’affidabilità di un’analisi di contenuto secondo Krippendorf (2004; 215) è legata all’osservanza di tre principi:
- la stabilità, conferita dalla possibilità di attribuire le medesime codifiche in caso di replica dell’analisi in tempi diversi;
- la riproducibilità, attribuita dalla possibilità di replicare l’analisi da parte di analisti differenti, che si trovano in condizioni diverse, sia temporali che spaziali, o utilizzando metodi di misurazione equivalenti ma non identici;
- l’accuratezza, generata dalla conformità del processo di codifica posto in atto rispetto alle sue specifiche, da una parte, e dalla rispondenza dei risultati ottenuti dal processo di codifica effettuato rispetto a quelli che ci si aspettava che esso fornisse, in funzione di standard preesistenti o di studi precedentemente effettuati
An analysis of the Italian governmental guidelines and of the local governments' practices for social reports
No full textPurpose – This paper seeks to analyse social report guidelines and practices within Italian local governments (ILGs). First, it compares the contents of the two Italian governmental guidelines for developing social reports in public sector organisations with the Global Reporting Initiative (GRI) guideline, to determine similarities and differences in disclosures. Second, it examines a group of social reports issued by ILGs, to explore the incidence, frequency, and quality of disclosure, as against the GRI guideline.
Design/methodology/approach – The study uses content analysis to test the nature/content of the governmental guidelines, and to determine what was disclosed in a group of ILGs' social reports. The paper analyses the social reports by applying the Guthrie and Farneti coding instrument, extended by including the Italian governmental guidelines.
Findings – Several observations emerge from the present study. First, from the comparison of the GRI and the Italian governmental guidelines, it emerges that only a few categories of the latter are similar to the GRI and these concern mainly general aspects. Second, the disclosure of categories and elements in the social reports, as against the coding instrument, was found to be fragmentary. The paper concludes that the Italian governmental guidelines are of a managerial nature, and they have little to do with sustainability, except for aspects related to labour.
Originality/value – Little research has been published on social reporting practices within the public sector, unlike the private sector. In Italy social reports are an emerging practice, with a growing interest paid by the government and academia. Nevertheless, published research is mainly of a normative nature, and there is a gap on what actually is in social reports
Social and Sustainability Reporting in Italian Local Governments: What Is Not reported?
No full textInternationally, social and sustainability reporting has been widely debated (Adams and McNicholas 2007), both within the academic literature and at a political and practical level. Within this debate, the accounting and reporting techniques used are also central to discussions about sustainability (Unerman, Guthrie, and Striukova 2007). The various Global Reporting Initiative (GRI) guidelines (GRI 2006) are of particular interest because of their attempts to provide an international framework of reporting for all types of organisations. In Italy, a recent study demonstrated that there is a trend for Italian local governments to produce social reports, with 14 percent of municipalities and 38 percent of provinces producing social reports in 2005 (Siboni 2007). The current study aims to explore the social reporting in a selection of “better practice” Italian local government organisations and, in particular, to observe what has and has not been reported in comparison to the GRI guidelines. It uses an analytical framework developed in a prior study, in which the voluntary sustainability practices of a sample of Australian public sector organisations were examined (Guthrie and Farneti 2008). The specific research questions considered are: 1. What has been reported in Italian local government social reports? 2. What has or has not been reported in terms of the GRI guidelines? This examination of Italian local government organisations establishes that their stand-alone social reports are actually “social reports” in name only. There were relatively few environmental, social, labour, product, or wider societal disclosures when compared to the GRI guidelines
High performing VOC phenomics to improve the horticultural production chain
No full textThe instrumental characterization of volatile organic compounds is essential to have a precise and reproducible estimation of food aroma and, therefore, of the overall product quality. This contribution aims at supporting the development of high-performing VOC phenotyping, based on PTR-MS technology, suitable to address the aroma complexity of agro-food products in different situations
DI-MS as high performing VOC phenotyping tool to support the horticultural production chain management
No full textThis presentation aims at supporting the development of efficient fruit volatilome analytical approaches, based on PTR-MS technology, applicable on different fruit species. Several tailored pre- and post-harvest studies confirmed the potentials of PTR-ToF-MS application into the whole agro-food production chain, from breeding to consumer
Accountability in local governments: trends, initiatives and effects of the implementation of result-oriented accounting
No full textAt the end of seventies, a reform process started in the international environment concerning public administrations, particularly New Public Management (NPM) succeeded in affirming a few basic principles which relate to the management of these organizations. Among these principles is accountability (Hood; 1995).
The NPM trend on result-oriented government has caused a wide variety of initiatives to come to a more result-oriented budgeting, accounting and accountability. In some countries like Italy this has led to the implementation of formal accountability framework, which focuses more on observing normative prescriptions, rather than the individual responsibility (Farneti F. 2003 a). It is necessary to recognize the importance of accountability behaviour of those people assuming a responsible position, in order to account to stakeholders who require financial and non financial, quantitative and qualitative, political, social information and to ensure control in a transparent way (Pezzani; 2003).
The aims of the paper are threefold:
1. The first refers to the benefits which can be achieved by Italian local governments, from a theoretical perspective if the accountability principle is observed. It is worthwhile mentioning that since January 2004 the National Observatory for local governments accounting and finance at the Ministry of Home Affair, which aims at identifying accounting standards for local governments, suggested the application of the accountability principle in its fourth publication about annual reporting (rendiconto). Thus the local government accountability framework in Italy, in the sense of the direction suggested by the National Observatory, explains the shift in focus, from formal to substantial accountability, where public organizations are treated in the "economia aziendale" context. The proposed Italian accounting standards for local government assume a wider meaning than the international accounting standards (e.g. a focus just on financial aspects), since they include social and political accountabilities, planning-programming activities and tools needed to measure efficiency, effectiveness and outcomes.
2. The second refers to a more result-oriented focus, which is not only limited to reporting to superior institutions (Parliament, National Audit Office ...) or citizens, but also an instrument for management. The best tool recognized as useful in identifying accountability is the balanced scorecard (BSC). The BSC is applied to support management in local governments in applying strategies and in providing accountability to the various stakeholders in the economic, social and political decision making environment (Farneti F. 2003 b). It is in this sense that the framework of BSC both for Italian local government and case-studies for Dutch local governments will be illustrated.
3. Lastly, it aims at showing the effects of result-oriented budgeting, accounting and accountability on management, based on research in Dutch local governments where unforeseen cultural effects will be explored.
Some topics on the implementation and effects of ‘accountability on results’ will be discussed.
The research methodology is based on a bibliographic survey, on case-studies and involves a normative prospective as well.
The output of the study will help to know and understand the Italian and Dutch public local governments through the accountability principle and to contribute to its success management
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