1,720,984 research outputs found
The university as a catalyst of corporate intellectual capital: A viewpoint grounded in the multiple capitals approach and triple helix innovation model
Get PDFThis viewpoint shares a few thoughts on the contribution that universities make to the formation of different knowledge-based (or intellectual) capital forms necessary to effectively create sustainable corporate value over time. Both the multiple capitals approach to maximizing corporate value creation and the triple helix model of innovation provide the notions that underpin the reflections put forward herein
Capitale umano e capacità dinamiche: una prospettiva sulle aziende del settore pubblico
No full textIl capitale umano rappresenta una componente strategica chiave per la creazione di valore nelle organizzazioni aziendali del settore pubblico. Utilizzando la teoria delle capacità dinamiche come framework teorico, questo saggio si propone di condividere alcune riflessioni di carattere concettuale sull’importanza del capitale umano nelle amministrazioni pubbliche. Le riflessioni qui avanzate sono sviluppate sulla base della letteratura esistente lungo tre aree tematiche fondamentali: gestione strategica, innovazione e cultura aziendale. Il lavoro offre dunque un contributo all’ancora limitato dibattito scientifico sul capitale intellettuale nel contesto delle amministrazioni pubbliche, focalizzandosi sulla salienza di una delle sue principali forme (il capitale umano) e stimolandone la discussione e la ricerca futura.Human capital represents a crucial strategic component for value creation in public sector organizations. This essay aims to share conceptual reflections on the significance of human capital in public administrations, utilizing the dynamic capability theory as a theoretical framework. The author’s reflections presented here are developed based on existing literature within three fundamental thematic areas: strategic management, innovation, and corporate culture. Thus, this work contributes to the still limited scientific debate on intellectual capital in the context of public administrations, focusing on the saliency of one of its main forms (human capital) and encouraging further discussion and future research
L’istituto della mediazione nelle controversie in materia di responsabilità medica: complessità e opportunità per l’Azienda Sanitaria
No full textInvolving stakeholders in university hospital performance reporting: The state of the art in Italy
Get PDFUniversity hospitals (UHs) need to pay attention to diverse stakeholders’ interests when reporting their performance information, to meet different knowledge expectations concerning the activities they have performed and the outcomes they have achieved. In the existing literature, the level of consideration of UH performance reports reserve for a broad variety of stakeholders interested in UH outcomes, each with different information needs, has not been analyzed. To contribute to fill this gap, this study offers an empirical examination of the Italian experience by investigating whether and to what extent all the thirty-two public university hospital authorities (UHAs) involve stakeholders in their annual performance reports (APRs). First, sixteen key stakeholder groups with an interest in the performance reporting of UHAs were mapped, and the related accountability relationships were described. Subsequently, the APRs for 2017 were examined by employing the content analysis method and common descriptive statistics. Findings reveal that only one UHA involved all sixteen stakeholder groups in its performance report; sixteen UHAs involved at least ten stakeholder groups; and the remainder showed a weak, scarce or even absent involvement for stakeholders. Moreover, it emerged that three stakeholder groups were singled out for greater attention in UHA performance reports (patients, managers and regional government) over others. Involving stakeholders in performance reports needs to be encouraged, as it is an essential prerequisite for developing suitable integrated performance reporting systems
Eco-sustainable metropolises: an analysis of budgetary strategy in Italy’s largest municipalities
No full textThe sustainable urban development agenda calls for city governments worldwide to integrate sustainability goals into their budgetary processes. This article presents the findings of an analysis of the integration of urban environmental sustainability into the budgetary strategy of fourteen Italian metropolitan municipalities. Its purpose is to find out the extent to which they are committed to the promotion of environmentally sustainable cities. A documentary research of both strategic planning documents and municipal budgets was conducted. Correlation and linear regression techniques were used for a quantitative data analysis which indicated a strong positive linear relationship between the amount of resources invested in environmental sustainability and the total availability of budgetary resources. Furthermore, the study found that all Italian metropolitan municipalities are integrating urban environmental sustainability objectives and supporting resources into their budgetary strategy but to a different extent and with a focus on waste. Further efforts are needed for an effective full integration, which is an enduring challenge for local government managers
Gender budgeting implementation in Italian regional governments: institutional behavior for gender equality and women’s empowerment
Get PDFGender budgeting has great potential to promote the United Nations 2030 Agenda concerning gender equality and women’s empowerment. This article shares some reflections on the need to implement and institutionalize gender budgeting at the regional level, both by embedding gender issues into the overall regional government budgetary process and by promoting gender equality disclosures. An empirical insight into the institutional behavior of Italian regional governments is provided. The study seeks to understand how the gender perspective is integrated into the governmental strategy that informs the entire budgetary cycle of Italian regional governments, by perfo rming a thematic analysis of the key regional planning documents. The local promotion of gender budgeting implementation through institutional norms and the practice of gender performance reporting in Italian regional governments are also addressed The re sults highlight that although there are differing degrees of commitment to gender equality and women’s advancement within the regions, the gender perspective is quite homogeneously integrated into the governmental strategy. Four gendered transversal themat ic priorities are identified: the encouragement of women’s employment, the promotion of equal gender opportunities, the enhancement of social inclusion, and the combatting of gender based violence. Furthermore, although nine regional laws establish gender performance reporting, additional reporting tools integrating non financial information on gender issues are included solely in a small part of the regional government performance reporting systems A greater organizational and cultural commitment to the institutionalization of the gender budgeting idea is needed in order to allow stakeholders to appreciate the government’s value outcomes in all their dimensions, including the gender related social dimension
Accrual Accounting in Italian Local Governments in the Context of Public Sector Managerial Changes
No full textThis article focuses on the main reforms of accounting in Italian local governments within the context of international public management change. It traces the progressive introduction of accrual bookkeeping as a means of improving the decision-making process with the ultimate aim of improving efficiency, accountability and transparency. In Italy, local governments were the precursors of managerial changes in the public sector, and accounting innovations (starting in 1990) are still ongoing. A legislative decree of 1995 introduced accrual reporting in the traditional cash accounting as well as managerial control systems, whereas double-entry bookkeeping will be mandatory in 2014. Currently, budgetary accounting is still prepared on a cash and commitment basis, and the budget continues to play its central authorizing function in the accounting cycle in which accrual reporting has a marginal role. Accrual accounting is often considered a mere formal requirement; consequently, implementation of management by objectives is still largely elusive
La mediazione civile e commerciale e il suo contributo alla creazione di valore economico e sociale per l’azienda
No full textFrom financial accounting to management accounting in Italian public universities: results of an empirical study
No full textThis study focuses on the main effects of the adoption of full accrual accounting and management control systems in Italian public universities, which was introduced in 2014 with decree n.18/2012. The research question was to determine whether implementation of accrual accounting and management control systems has led to meaningful changes as opposed to only formal changes in Italian public universities. Specifically, we explored the use or non use by decision-makers of financial and economic information deriving from accrual accounting and from other management control tools (budget, analytical bookkeeping and financial reporting). This empirical research is based on the case study method applied to four Italian public universities that were monitored from 2014 to 2017 through questionnaires and interviews. The results show that the implementation of budgets, accrual and analytical bookkeeping, and the new financial statements have not resulted in significant improvements in the four universities evaluated. It appears that, currently, Italian public universities do not use all the information deriving from management accounting that could improve their performance. Therefore, implementation of financial accounting and management control systems can lead to a substantial change only in a setting of a results-oriented managerial culture. Finally, management accounting tools can contribute also to the monitoring of university activities
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