312 research outputs found
Le Relazioni sulla performance nelle aziende della sanità pubblica: verso una maggiore trasparenza dei risultati raggiunti. Un'analisi empirica
No full textINTELLECTUAL CAPITAL DISCLOSURE IN HEALTHCARE ORGANIZATIONS. EVIDENCE FROM ITALIAN PUBLIC “HOSPITALS FOR SCIENTIFIC RESEARCH”
No full textInnovations 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
Il ruolo della Corte dei conti per il buon governo delle amministrazioni pubbliche dello Stato unitario
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La misurazione delle performance delle smart city. Un'analisi di alcune esperienze a livello nazionale ed europeo
No full textIl patrimonio nel rendiconto dello Stato: dall'epoca post unitaria agli anni Sessanta
No full textThis article proposes an analysis of the evolution experienced in our country by the State General Assets Account (“Rendiconto patrimoniale dello Stato”) in the period from the unity of Italy (1861) to the year in which was issued the so called Curti Law (1964). This period of time (about a century) is particularly interesting because it is characterized not only by deep changes in the role played by the State in the Italian society (from a guarantee function towards a direct intervention in the economy), but also by the growing importance of the Accounting Theory (Villa, Cerboni, Besta) and the subsequent diffusion, since the second half of the twenties, of the theories of Zappa and his scholars. This study focuses, in particular, on the different contents of the State General Assets Account during these years, highlighting the thought of the main authors of public sector accounting of the period taken into consideration
Fund raising ed esigenze di accountability: la misurazione delle performance nel sistema universitario
No full textLa trasparenza delle informazioni su obiettivi e risultati: l'accountability delle Università tra richieste del Miur ed esigenze innovative
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