1,721,031 research outputs found
Business model e processi aziendali
No full textIl capitolo analizza l'importanza di un approccio per processi nella definizione di un business model aziendale
La gestione delle risorse aziendali
No full textIl capitolo analizza l'importanza dell'analisi delle risorse aziendali in un'ottica per prpcess
La risk disclosure nei comuni italiani: uno studio esplorativo
No full textIl paper intende analizzare la diffusione della Risk Disclosure nella Pubblica Amministrazione italiana, con un focus sui comuni. Attraverso l’utilizzo per l’analisi di un metodo misto è stato studiato il livello di diffusione della Risk Disclosure su un campione di 110 comuni italiani (comuni capoluoghi di provincia). L’analisi mostra come, più o meno consapevolmente, i comuni analizzati praticano Risk Disclosure, ovvero la divulgazione delle informazioni riguardanti i rischi occorsi, accrescendo l’accountability dell’Ente
Public Value Accounting and Accountability: An Introduction
Get PDFPublic value (PV) accounting research can be considered an emerging area
of investigation with respect to the more consolidated public management
and public administration tradition. It is not surprising that even Moore
(2014) attempted to provide a theoretical framework for understand-
ing how accounting can shape and shaped by PV. By drawing from the
contributions composing this book, this introductory chapter attempts
to provide the different perspectives with which accounting research can
investigate and contribute to the theoretical and practical advancement
of PV policies and practices. In so doing, we aim at provoking accounting
scholars towards more engaged PV accounting research
Co-production in the Public Sector: Experiences and Challenges
No full textThis book examines the various ways in which co-production can contribute to the creation, design, and delivery of public services, namely by engaging the expertise of users and their networks, by promoting public services that are better targeted and more responsive to users, by cutting costs against the background of austerity in public finance, by creating a synergy between government and civil society that will impact positively on social capital, and by addressing the challenges resulting from growing democratic and citizenship deficits. Particular attention is paid to local government and the health and social care sector. After definition of the concept of co-production, the critical issues which arise when public services are co-produced are discussed. Various experiences of co-production are presented and analyzed with a view to highlighting why, how, and with what effect public service co-production may be implemented. Individual chapters focus on the impact of co-production in making cities smarter and the use of ICT in supporting co-production of public services. The book will be of relevance to a wide readership, from students to academics and professionals interested or engaged in public service management
Public Value Accounting and Accountability. Current and Future Issues
Get PDFThis volume explores Public Value (PV) accounting as an emerging, multifaceted research domain within public management and accounting studies. Bringing together diverse theoretical and empirical contributions, it investigates how accounting and reporting systems can both represent and shape the creation of public value. The chapters examine the intersection between accounting, governance, and democratic accountability, addressing how performance measurement, sustainability reporting, and non-financial disclosure contribute to the articulation of value in the public sphere. By combining perspectives from institutional theory, critical accounting, and public administration, the collection highlights accounting’s generative and dialogical role in co-producing legitimacy, trust, and shared value. The volume aims to advance a comprehensive research agenda that redefines accounting as a cornerstone of contemporary public value governance
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Get PDF“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
Get PDFWe 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
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