95 research outputs found
Innovations in Accounting Information System in the Public Sector. Evidences from Italian Public Universities
No full textThe paper analyzes how the accounting information system supports the
transition from the traditional public accounting to the accrual accounting and the
new budgeting and reporting system in public universities, with a specific reference
to the bookkeeping of research projects. The accounting treatment of the research
projects is particularly interesting because of the relevance of this item in the
university budget, the options indicated by the lawmaker for its valuation criteria
and the effects the valuation criteria have on the economic and investment budget of
the university. Therefore the configuration of the accounting information system is
not a mere technical problem, but involves the whole management. The research is
based on the case study method applied to the University of Genoa. The research
method is based on in-depth description of the role of the accounting information
system in supporting the various phases of the research project accounting
Measuring Supreme Audit Institutions' Outcomes: Current Literature and Future Insights
No full textSupreme audit institutions (SAIs) oversee the use of public resources and ensure accountability and, as such, they are very important for public sector reform. The author reviews the recent academic literature on how to measure SAIs’ results. Prior research was found to focus on performance auditing, rather than financial auditing. The authors rarely used quantitative indicators, but rather descriptive indicators or even anecdotes. Ways forward for researchers and SAIs are recommended. IMPACT: This paper makes recommendations on how to measure the outcomes of SAI audits. The author also has important advice on how SAIs might improve the results of their audits: most importantly setting up follow-up procedures to monitor the effects of their audit recommendations. The paper highlights proposals (for example using a Likert scale of SAI’s audit activity, rate of SAI’s recommendations implemented), that public auditors can use to get a comprehensive picture of outcome measures to improve accountability
If Transparency in Performance Measurement Becomes Mandatory: Towards Better Accountability?
No full textIn most industrialized countries (including Italy), the increasing financial pressure on public organizations and the need for accountability have led to renewed attention on measuring public performance. In Italy, in 2009, the Legislative Decree 150 mandated all public organizations to introduce a ‘performance management cycle’ and publish a performance plan (a multi-year programming tool), a performance report (regarding the results obtained), and a document formalizing the model, the phases, and the timing of the adopted performance measurement system. This paper aims to understand whether transparency obligations in performance measurement correspond to a higher degree of accountability for stakeholders or whether they create greater bureaucracy. This study focuses on Italian public healthcare organizations since they need to be much more accountable towards their stakeholders on the results obtained in comparison to other public organizations. The empirical analysis conducted shows that the legal obligations for transparency in performance measurement are still important in a country with civil law like Italy—but they are not sufficient for improving accountability for stakeholders.</jats:p
Emilio Ravenna: contributo dottrinale di uno studioso nel passaggio dalla Scuola del Cerboni a quella del Besta
No full textThis article is aimed at describing the salient tracts of the thought of Emilio Ravenna, a scholar who lived the transition from the Tuscan School of Cerboni to the Venetian School of Besta (during the last two decades of the nineteenth century and the early twentieth).
During this time, Italy is at the beginning of its industrialization, with a manufacturing base still predominantly made up of small and medium-sized companies and not yet characterized by high levels of dynamism. On the contrary, there is a wide and heated debate in the literature between the Tuscan School of Cerboni and the Venetian School of Besta.
Ravenna shares Cerboni’s theories regarding the concepts of accounting, firm and account, always comparing them with Besta’s thought without the polemical attitude of a lot of his contemporaries. Then, the scholar gets near to the theories of the Venetian School, but without changing actually the principles of his thought. This shows, firstly, its consistency with respect to the previous works, but on the other, its inability to understand the deep changes affecting the socio economic environment and the inadequacy of Cerboni’s theories.
In any case, taking into account the time of the Ravenna’s publications, the state of knowledge and the doctrinal relevance of its contemporary scholars, some interesting ideas can also be found in its writings, like the reference to the existence of intangibles considered as constituent elements of the corporate asset. However, the author does not develop adequately these ideas
Disclosures in Local Healthcare Organizations' Social Reports. 'What?' and 'Why?' An Empirical Analysis of the Italian National Healthcare System
No full textIn recent years, public administration reform and the increase in information
requests from citizens has drawn attention to the issue of reporting information
(other than ‘financial’). Local healthcare organizations, as well as public administrations,
have been affected by these developments. This paper presents the results
of content analysis conducted on social reports published by Italian local
healthcare organizations from 2009-2013 with the purpose of verifying the actual
significance of the elements that according to the literature and standard setters,
should define the scope and content of social reporting. The study highlights the
fact that the healthcare organizations analysed tend to focus on the type and volume
of the services provided, while neglecting the connection between predefined
objectives and actual performance - as well as stakeholder engagement in the social
reporting process. Social reports have the role therefore of being merely a tool for
unidirectional communication by the healthcare organization to its stakeholders
Management commentary disclosure in Italian public universities: towards a new accounting language?
No full textPlanning and Control System with a Network Approach: Evidence from the Italian Regional Governments
No full textDo local health organizations care enough about social reporting? Do they disclose what we expect? An empirical analysis of the Italian national healthcare system
No full textDisclosure on Management Discussion and Analysis in Italian Public Universities: Towards an Accounting Language Change?
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