1,721,056 research outputs found
INDEPENDENT JOURNAL OF MANAGEMENT & PRODUCTION
No full textThe IJM&P is a journal for unpublished works related to Administration and Engineering of Production and Mechanics and Economics and Agricultural and Natural Resource as well as works that present results of studies and researches about the activities of Science and Technology Information. The Journal is published on a three-month basis in March, June, September and December. All items sent to the newspaper, go through the peer review, being all members of the international scientific community. For further detailed information, please see about and policies Click here.
It is important to mention that all the works are showed without any kind of payment. All of them are published free from payments or taxes.
The material submitted to this journal should be unpublished and, therefore it must not have been published or submitted to meetings or to other periodic. The article should effectively represent contribution within the area and discuss about a relevant topic. The theoretical basis should be up-to-date and should represent the state-of-the-art of the knowledge in the area. The scientific method should be explicited and the analyses and conclusions should be clear and lined up to the considered objective. Works that involve pure bibliography revision should deal with a current thematic and the approach should be deepened and analytical. The IJM&P publishes works in English.
Independent Journal of Management & Production is a Brazilian electronic journal, which addresses the scientific community: teachers, researchers, students and professionals working in the field of production engineering and related (Administration, Accounting and Economics).
Impact Factor Yea
Accounting Education
No full textPrint ISSN: 0963-9284 Online ISSN: 1468-4489
6 issues per year
Accounting Education is currently abstracted and indexed in:
AB I/Inform; British Education Index; Contents Pages in Education; EBSCO (Business Source Corporate, Business Source Elite, Business Source Premier, Professional Development Collection, TOC Premier); Educational Research Index; Emerald Abstracts (Emerald Management Reviews); OCLC ArticleFirst Database and OCLC FirstSearch Electronic Collections Online; PsycINFO; Research into Higher Education Abstracts; SCOPUS; and Swets Information Services
Now included in the Emerging Sources Citation Index (ESCI)!
Accounting Education is a peer-reviewed international journal devoted to publishing research-based papers on key aspects of accounting education and training of relevance to practitioners, academics, trainers, students and professional bodies, particularly papers dealing with the effectiveness of accounting education or training.
It acts as a forum for the exchange of ideas, experiences, opinions and research results relating to the preparation of students for careers in all walks of life for which accounting knowledge and understanding is relevant. In particular, for those whose present or future careers are in any of the following: business (for-profit and not-for-profit), public accounting, managerial accounting, financial management, corporate accounting, controllership, treasury management, financial analysis, internal auditing, and accounting in government and other non-commercial organizations, as well as continuing professional development on the part of accounting practitioners.
The coverage includes aspects of accounting education and training policy, curriculum issues, computing matters, and accounting research as it impinges on educational or training issues
PSU RESEARCH REVIEW
No full textPSU Research Review: An International Journal aims to cultivate and share knowledge and ideas about contemporary research. Drawing on a wide range of theoretical and methodological approaches, the journal particularly produces a rich stream of conceptual and applied research focused on practical developments in various fields.
The quality of the work, the nature of the contribution, and reproducibility of the results are the key determinants in the publication decision. PRR is targeted at academics and practitioners in both public and private sector organizations. The journal promotes the exchange of knowledge, experience and new ideas between researchers and practitioners and encourages a multi-disciplinary approach.
PRR publishes 3 issues per annum.
Issues covered by PSU Research Review: An International Journal include, but are not limited to:
• Business (accounting, finance, marketing, management)
• Computer Science
• Engineering
• Education
• Humanities (language and translation)
• Law
Key journal audiences
• Policymakers
• Managers
• Practitioners
• Consultants
• Researchers
• Government and public sector institutions
• Faculties in Higher Education Institutions
• Students in Higher Education Institutions
This journal is abstracted and indexed by: British Library, EDS (EBSCO) & Primo/Summons (ProQuest).
Peer review: PRR operates a double blind peer review model. All articles undergo an initial assessment by the journal editor. If they are considered suitable for peer review, articles will then be a reviewed by a minimum of two external reviewers to assess its suitability for publication. Final responsibility for editorial decisions rest with the journal editor
Dopo la globalizzazione: sfide alla società e al diritto. Rilevanza della Direttiva 2014/95/UE e alcune criticità
No full textIl capitolo si propone di analizzare la rilevanza della Direttiva 2014/95/UE e di approfondire se i suoi contenuti possono essere d’aiuto alle aziende nel realizzare un comportamento più trasparente e sostenibile, attento agli aspetti sociali ed ambientali. La domanda di ricerca che è stata oggetto di questo studio è la seguente: i contenuti della Direttiva 2014/95/UE sono sufficienti per garantire una gestione (e quindi una successiva rendicontazione) aziendale, attenta anche al tema della sostenibilità, comprensiva pertanto degli aspetti sociali e ambientali, in maniera tale che le aziende possano contribuire positivamente, o meno negativamente, ad uno sviluppo sostenibile? Per rispondere alla domanda di ricerca si analizzano gli aspetti più rilevanti della Direttiva, che dovrebbero essere espressi nella Dichiarazione non finanziaria introdotta da tale normativa quadro e che è in corso di recepimento in Italia. L’analisi della Direttiva, in chiave critica, è supportata dall’analisi della relativa letteratura inerente la rendicontazione di sostenibilità ed è tesa a indicare aspetti che possono essere considerati durante la fase di recepimento della Direttiva e, in futuro, per riconsiderare alcuni contenuti della Direttiva stessa e/o del Decreto Legislativo relativo al suo recepimento in Italia.
Lo studio è articolato come segue. Il secondo paragrafo concerne l’iter di adozione della Direttiva da parte degli Stati membri e alcuni aspetti salienti che la caratterizzano. Il terzo paragrafo individua i contenuti rilevanti della Direttiva e le relative criticità, proponendo alcuni spunti di discussione sulla Direttiva. Il quarto paragrafo conclude riassumendo i risultati principali dell’analisi svolta ed esprimendo alcune riflessioni che potranno essere utili ai policy maker e agli studiosi per sviluppare ricerche future
La comunicazione nel processo di governance delle aziende sanitarie: strumenti e processi
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Insights on non-financial disclosure in major corporations and reflections on SMEs, based in Forlì-Cesena, before Directive 95/2014: the path towards greater transparency?
No full textLa ricerca analizza lo stato dell'arte della comunicazione di informazioni di carattere non finanziario e di informazioni sulla diversità da parte di talune imprese e di taluni gruppi di grande dimensione, prima che la Direttiva 95/2014 UE diventi obbligatoria in Italia, a partire dall’anno finanziario 2017. Lo studio si riferisce all'area di Forlì e Cesena e riguarda gli enti di interesse pubblico di questa zona, così come indicato dalla Direttiva 95/2014 e dallo schema italiano di recepimento della Direttiva, includendo banche, società quotate e altre società. Si è studiata la diffusione di tale comunicazione nell'area di Forlì-Cesena, i contenuti di tale comunicazione, i mezzi usati per comunicare le informazioni non finanziarie e sulla diversità. Lo studio si propone di osservare se gli enti di interesse pubblico che saranno interessati da questa legislazione (le dichiarazioni di carattere non finanziario saranno sviluppate a partire dal 2018 con riferimento al 2017) hanno iniziato il percorso verso la comunicazione, come previsto a livello UE.
Inoltre, questa studio sottolinea le conseguenze dell'introduzione della Direttiva con riferimento alle PMI. Infatti, se il contributo delle PMI è considerato "proporzionato" nella "catena di fornitura e subappalto" (considerando (6) e (8) della Direttiva) della impresa principale che deve sviluppare informazioni non finanziarie e sulla diversità, anch’esse dovranno essere in grado di comunicare le informazioni non finanziarie all’impresa che deve realizzare tale dichiarazione. Pertanto, la comunicazione come richiesta dalla Direttiva avrà anche conseguenze sulle piccole e medie imprese, specialmente quando fanno parte della catena di approvvigionamento degli enti di interesse pubblico, nel qual caso sono tenute a fornire informazioni all’ente di interesse pubblico, in modo tale che quest'ultimo possa soddisfare i requisiti di comunicazione, se il loro contributo è opportuno e proporzionato, per prevenire e attenuare le ripercussioni negative esistenti e potenziali. Pertanto, la comunicazione di informazioni non finanziarie è vista come un'opportunità che dovrebbe essere riconosciuta dalle PMI e sfruttata per essere competitive e poter far parte della catena di subfornitura degli enti di interesse pubblico.
Sulla base dei dati disponibili forniti dalla Camera di Commercio di Forlì e Cesena nel 2016 e secondo i criteri specificati dalla Direttiva e dallo schema del decreto legislativo 252 emesso poi nel 2016, solo quattro enti di interesse pubblico, in questa specifica area d'Italia, devono adottare la comunicazione di carattere non finanziario e sulla diversità. A tutte e quattro gli enti di interesse pubblico sarà richiesto di allinearsi. Questo requisito si estende anche alle PMI che si trovano nella loro catena di approvvigionamento laddove sono "pertinenti e proporzionate, le catene di fornitura e di subappalto", considerando (6). Pertanto, anche le PMI saranno tenute a comunicare informazioni non finanziarie e sulla diversità.
Solo l’azienda "N" è completamente allineata nella misura in cui ha pubblicato un report di sostenibilità separato di 202 pagine, supportato da un audit specifico. L'impresa "I" non comunica in un rapporto separato, né utilizza linee guida specifiche, né fornisce un social audit. Tuttavia, l’azienda "I" comunica alcune informazioni non finanziarie nel suo sito web. Invece le altre due aziende non sono ancora allineate al requisito della comunicazione di carattere non finanziario e sulla diversità
Introduzione
No full textIl testo ha lo scopo di ribadire quanto la ricerca psicologica possa aiutare genitori e insegnanti a mettere a fuoco e anche a risolvere le tante problematiche rilevanti per la scuol
Social reports of an Italian provincial government: a longitudinal analysis
Full text linkPurpose: This paper aims to examine the non-financial information disclosed in social reports by an Italian provincial government over time to determine its relevance, contribution and evolution. Design/methodology/approach: Through a case study analysis, the authors examine 10 years of social reports by one “best practice” Italian provincial government. The authors use content analysis to quantify the level of social and environmental disclosures and use a coding instrument based on the GRI guidelines. The authors use legitimacy theory as a framework. Findings: The level of disclosure increased over the 10-year period, and the type of disclosures became more detailed. However, many of the economic, social and environmental elements set out in the Global Reporting Initiative (GRI) guidelines were not disclosed. Moreover, the social report was contingent on a few key factors. The authors find that there has been a decline in interest in social reports by local governments in Italy, suggesting that voluntary disclosure was perhaps a fad that no longer is of interest in Italian local government. Research limitations/implications: This research is one case study so the findings are not generalisable. The findings suggest that there is a need for regulation in non-financial information disclosures, as the disclosures in the case study organisation were very much at the discretion of the organisation. This has implications for policymakers. Originality/value: Unlike prior studies, this study takes a longitudinal approach to voluntary disclosure of non-financial information and focusses on the under-explored context of public sector organisations
Accountability in local governments: trends, initiatives and effects of the implementation of result-oriented accounting
No full textAt the end of seventies, a reform process started in the international environment concerning public administrations, particularly New Public Management (NPM) succeeded in affirming a few basic principles which relate to the management of these organizations. Among these principles is accountability (Hood; 1995).
The NPM trend on result-oriented government has caused a wide variety of initiatives to come to a more result-oriented budgeting, accounting and accountability. In some countries like Italy this has led to the implementation of formal accountability framework, which focuses more on observing normative prescriptions, rather than the individual responsibility (Farneti F. 2003 a). It is necessary to recognize the importance of accountability behaviour of those people assuming a responsible position, in order to account to stakeholders who require financial and non financial, quantitative and qualitative, political, social information and to ensure control in a transparent way (Pezzani; 2003).
The aims of the paper are threefold:
1. The first refers to the benefits which can be achieved by Italian local governments, from a theoretical perspective if the accountability principle is observed. It is worthwhile mentioning that since January 2004 the National Observatory for local governments accounting and finance at the Ministry of Home Affair, which aims at identifying accounting standards for local governments, suggested the application of the accountability principle in its fourth publication about annual reporting (rendiconto). Thus the local government accountability framework in Italy, in the sense of the direction suggested by the National Observatory, explains the shift in focus, from formal to substantial accountability, where public organizations are treated in the "economia aziendale" context. The proposed Italian accounting standards for local government assume a wider meaning than the international accounting standards (e.g. a focus just on financial aspects), since they include social and political accountabilities, planning-programming activities and tools needed to measure efficiency, effectiveness and outcomes.
2. The second refers to a more result-oriented focus, which is not only limited to reporting to superior institutions (Parliament, National Audit Office ...) or citizens, but also an instrument for management. The best tool recognized as useful in identifying accountability is the balanced scorecard (BSC). The BSC is applied to support management in local governments in applying strategies and in providing accountability to the various stakeholders in the economic, social and political decision making environment (Farneti F. 2003 b). It is in this sense that the framework of BSC both for Italian local government and case-studies for Dutch local governments will be illustrated.
3. Lastly, it aims at showing the effects of result-oriented budgeting, accounting and accountability on management, based on research in Dutch local governments where unforeseen cultural effects will be explored.
Some topics on the implementation and effects of ‘accountability on results’ will be discussed.
The research methodology is based on a bibliographic survey, on case-studies and involves a normative prospective as well.
The output of the study will help to know and understand the Italian and Dutch public local governments through the accountability principle and to contribute to its success management
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