1,721,105 research outputs found
Il “costo standard unitario di formazione per studente in corso” a supporto della progettazione delle politiche e strategie accademiche secondo una prospettiva bilanciata output-outcome
No full textLa recente introduzione del “costo standard di formazione per studente in corso” quale criterio per la valutazione ministeriale degli atenei impone un profondo ripensamento delle metodologie e degli schemi sottostanti alla progettazione dei sistemi di governo e di misurazione della performance adottati all’interno delle università italiane. Tale ripensamento deve essere esteso – attraverso una prospettiva sistemica – anche alla valutazione delle attività di Terza Missione che producono un impatto sul territorio di riferimento.
Con l’obiettivo di supportare l’attività di diagnosi e la successiva ridefinizione delle politiche e strategie delle istituzioni accademiche, il presente studio mira a suggerire un sistema di indicatori di output e di outcome – all’interno di un quadro di riferimento omogeneo – in grado di misurare le determinanti causali collegate al costo standard per studente in corso e le conseguenti ricadute sullo sviluppo socio-economico del territorio ove opera l’università
Sustainability, popular and integrated reporting in the public sector: a fad and fashion perspective
No full textThis paper provides a comparative analysis of different public accountability means used
in the public sector - namely sustainability reporting, popular financial reporting and integrated
reporting - in order to highlight their similarities and differences, and reflect on their development,
with specific reference to the Italian context. In particular, we speculate about the practical and
research implications of their emergence, through the lenses of accountability and managerial fad
and fashion literature. The main novelty of the paper is that it is one of the first studies providing a
comparative analysis of the three reporting tools debated both in practice and in research. We argue
about their diffusion patterns, the commonalities and differences, which suggests different stages
of evolution, different actors and forces at play. We provide some preliminary evidence on the risk
that accountability innovations may end up just in a fad and fashion uptake, creating inefficiencies
and not achieving the aims they are intended for. We also show how the available frameworks and
standards have more in common than not, and that there is a risk of creating only new labels, without
real innovation or improvement of public accountability
Popular, integrated and social reporting in the public sector: new glasses or empty bottles?
No full textPublic accountability and transparency represent a relevant topic debated both at the political, media and academic levels (Boyce, 2014). New public management reforms were also aimed at making public sector organisations more accountable to the stakeholders, and citizens first (Jacobs, 2016). The austerity policies are pushing public sector organisations to reinvent the mode of delivery with the increase use of hybrid forms, such as public-private-partnerships and co-production (Bracci, Fugini, & Sicilia, 2016). In such context, public accountability is becoming even more blurred and difficult to be brought to the users (Hyndman & Lapsley, 2016). Accrual accounting, performance measurement, financial reporting, non-financial reporting, all of these represent examples of changes also aimed at improving the accountability of public sector organisations, or more in general of public service organisations (Broadbent & Guthrie, 2008).
Despite the innovation toward the harmonization and improvement of public sector accounting, traditional financial reporting is not considered to be capable of fulfilling the accountability obligations with regards to the wider non-expert citizenry. At the same time, public sector organizations are increasingly required to be more transparent, providing an increasing amount of data through their website. Although, transparency is an important value to increase the possibility for a social control by the citizens, and reducing the diffusion of frauds and corruption, it does not guarantee the fulfilment of the accountability obligations. Indeed, while transparency can be considered a pre-requisite of accountability, the latter requires the development of a set of action and the provision of specific accountability medium. To this respect, we observed, both in practice and into the academic debate an increasing discussion and presentation of alternative reporting tools. The latter intended to overcome the limits of the financial reporting. In particular, social reporting, popular reporting and integrated reporting are three of the most known, diffused and debated reporting medium. With some exceptions (Cohen & Karatzimas, 2015), the above reporting tools have been studied in isolation, focusing on their role, diffusions, implications and effects.
In this paper, we aim to provide a comparative analysis of three public accountability tools, namely social reporting, popular financial reporting, and integrated reporting. After a separate analysis of the three reporting tools, the paper carries out an analysis of the similarities, differences among them and possible reflections on their development. In particular, we will speculate about the practical and research implications of the emergence of these forms of reporting practice in the public sector. We draw from the accountability literature and from the literature on management innovation diffusion (Abrahamson, 1991), in order to give some preliminary hints about the different level of development of the reporting tools.
The rest of the paper is structured in the following fashion. Section 2 will provide an introductory analysis of the increasing call for transparency, accountability and additional forms of reporting with respect to the traditional financial one. Section 3 will briefly explain the methodology of analysis, while section 4 will present the analysis of the main characteristics of the social reporting, popular reporting and integrated reporting. Section 5 will develop the comparative analysis among the three reporting tools, before concluding with some preliminary closing comments
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Properties of accrual accounts in public sector entities: evidence from the Italian National Health Service
No full textPurpose: This paper aims to contribute to the debate over the desirability of introducing an accrual-based accounting system in the public sector by examining whether accrual-based accounting information is superior to cash-based information in the context of public sector entities. Design/methodology/approach: This paper applies a quantitative research method to assess the degree of smoothness and relevance of the accrual components of income recorded by 302 entities of the Italian National Health Service (INHS) over the period 2014–2020. Findings: The analysis reveals that net income is smoother than cash flows as a summary measure of economic results and that accounting for accruals improves the predictability of future cash flows. However, the authors' novel disaggregation of accrual accounts reveals that those accounts that contribute the most to making income smoother than cash flows – noncurrent assets and liabilities – are also those that contribute the least to predicting future cash flows. Originality/value: The disaggregation of accrual accounts allows to identify the sources of the informational benefits of accrual accounting, and to document the existence of an informational “trade-off” between smoothness and relevance in the context of public sector entities
Selective application of the accrual principle in the construction of government finance statistics: EU evidence
No full textThe authors studied the ‘translation’ of government accounting working balances into fiscal balances in the EU. Non-accrual-based working balances were found to represent the most frequent primary source of data that national statistical institutions use to calculate and report fiscal balances in Excessive Deficit Procedure notification tables. Compared to accrual-based working balances, non-accrual-based working balances impose significant adjustments on current revenues and expenses to obtain fiscal balances, yet they lead to limited adjustments to several long-term transactions. The authors argue that this result originates from the selective application of the accrual principle in the construction of Government Finance Statistics
Tracciabilità geografica e di processo dei prodotti lattiero-caseari: metodi analitici e risultati della ricerca.
No full text- …
