1,720,992 research outputs found
Aspetti critici del bilancio di esercizio delle fondazioni di origine bancaria.
No full textLa rendicontazione dei risultati conseguiti con lo svolgimento dell’attività istituzionale costituisce uno dei momenti centrali dell’amministrazione delle fondazioni di origine bancaria attraverso cui gli organi della fondazione sono chiamati a dare dimostrazione della propria capacità di identificare correttamente i bisogni della comunità territoriale di riferimento e di individuare gli interventi nonché le risorse necessarie per realizzarli.
L’esigenza di dare vita ad un processo di accountability trasparente a beneficio delle esigenze conoscitive della collettività destinataria degli interventi impone di individuare i soggetti responsabili dei risultati dell’attività della fondazione, gli oggetti della responsabilità nonché gli strumenti di rendicontazione a disposizione degli amministratori per comunicare i risultati conseguiti alla comunità di riferimento.
Dalla lettura dei documenti di sintesi deputati ad illustrare gli effetti dell’attività della fondazione il cittadino molto spesso non è in grado di comprendere con immediatezza quanta parte degli interventi individuati come prioritari per un anno sono stati effettivamente realizzati, né tanto meno può comprendere le ragioni degli eventuali ritardi.
L’analisi dei documenti di bilancio delle 30 fondazioni operanti nel Nord Est italiano ha confermato come la rendicontazione al pubblico dei risultati conseguiti e delle ragioni che ne motivano uno scostamento rispetto a quanto programmato presenti notevoli carenze sotto il profilo della trasparenza, tanto da rendere estremamente problematica la quantificazione di alcuni fondamentali, seppure semplici, indicatori di gestione e di programmazione con riguardo all’attività istituzionale delle fondazioni.
Alla luce dei risultati evidenziati con l’analisi empirica, il lavoro vuole proporre alcuni suggerimenti in merito alle informazioni che sarebbe opportuno fornire all’interno della Nota Integrativa per rendere più trasparente l’accountability delle fondazioni di origine bancaria
Accuonting and power in religious institutions: Verona's Santa Maria della Scala monastery in the Middle Ages
No full textThe relation between accounting and power in religious institutions has received little attention by accounting historians. The present article therefore studies the case of the Santa Maria della Scala monastery in Verona (Italy) during the Middle Ages, to explore whether and how accounting might support the domination structure and facilitate power relations within the organisation. A documentary analysis of primary and secondary sources confirms that accounting played a key role in reinforcing both hierarchical and horizontal power relation among friars
Introduction of novel complex integrated care models supported by digital health interventions in European primary settings: a scoping review
Full text linkIntroduction: There remains the need to develop comprehensive organisational care models supported by digital health interventions (DHIs) to manage chronic conditions in primary healthcare. Objective: this review aimed to identify and map methods, interventions and outcomes investigated regarding the introduction of novel complex integrated care models supported by DHIs in the European primary care setting, as well as the level of integration achieved. Methods: a scoping review to identify literature from 2013 to 2023 in the European context was conducted across PubMed, Scopus and Web of Science. DHIs description, care models and outcomes were reported using the PRISMA- ScR (Preferred Reporting Items for Systematic Reviews and Meta-Analyses extension for Scoping Reviews) guidelines. Results: A total of 53 studies was included. The models introduced, along with a DHI, at least one innovation in their structure or in the modality of care delivery: either a new figure (44%), interprofessional collaboration (37%), new functions like person-centred care (59%) or population stratification (11%). As regarding the DHIs, 56% implemented monitoring/management platforms and apps for chronic conditions. The most frequent combination of care model-DHI was the introduction of an app/platform, supported by phone calls/texts and electronic health records, paired with the introduction of a new healthcare professional/person centred care/ multidisciplinary team. All the studies reaching statistically significant outcomes introduced, along with one or more DHIs, either a new figure or a multidisciplinary team as part of the organizational change to support the technology. Conclusions: novel complex integrated care models are focusing on introducing multidisciplinary perspectives and personalization of care, in line with the complex needs of chronic patients. The predominant development of monitoring/management platforms for patients is a further confirmation of this trend. Future research efforts should focus on the investigation of the effectiveness of current complex integrated care models integrating DHIs
The more you know, the more you give: Influence of online disclosure on European community foundations' donations
Full text linkCompetition is high in the charitable contributions market, and donors demand to know how nonprofit organizations use the money they receive. In scrutinizing the variables that affect the capacity of nonprofits to attract donations, previous research has highlighted the positive influence of the amount of financial and performance information that nonprofits disclose through their websites. This study explored whether the depth of the organizations' online disclosures also affects these donations. In line with existing studies on regression-based economic models of giving, this study considered community foundations-focusing on the United Kingdom and Italy-and its results indicated that managing the depth of the information provided through financial reports can influence donors' sensitivity and willingness to donate
Multiple Paths for an Effective Online Disclosure: A Qualitative Comparative Analysis of Italian Community Foundations
No full textThe COVID-19 pandemic and the consequent need to socially distance has prompted nonprofits to rely more on their institutional websites to reach donors and seek financial support. In this study, we use qualitative comparative analysis to explore which different combinations of information on organizational profile, governance, performance, and finances are deemed most suitable by Italian community foundations to encourage charitable giving. The results highlight two different paths, suggesting that organizational profile, performance, and governance information matter most to Italian community foundations for retaining donors and donations, or attracting new ones, whereas financial information is not considered relevant for designing effective online disclosure
Disentangling organizational and economic levers in transitional care programs: A systematic review and configurational analysis
No full textBackground Promoting safe and efficient transitions of care is critical to reducing readmission rates and associated costs and improving the quality of patient care. A growing body of literature suggests that transitional care (TC) programs are effective in improving quality of life and reducing unplanned readmissions for several patient groups. TC programs are highly complex and multidimensional, requiring evidence on how specific practices and system characteristics influence their effectiveness in patient care, readmission reduction and costs. Methods Using a systematic review and a configurational approach, the study examines the role played by system characteristics (size, ownership, professional skills, technology used), the organizational components implemented, analyzing their combinations, and the potential economic impact of TC programs. Results The more organizational components are implemented, the greater the likelihood that a TC program will be successful in reducing readmission rates. Not all components have the same effect. The results show that certain components, ‘post-discharge symptom monitoring and management’ and ‘discharge planning’, are necessary but not sufficient to achieve the outcome. The results indicate the existence of two different combinations of components that can be considered sufficient for the reduction of readmissions. Furthermore, while system characteristics are underexplored, the study shows different ways of incorporating the skill mix of professionals and their mode of coordination in TC programs. Four organizational models emerge: the health-based monocentric, the social-based monocentric, the multidisciplinary team and the mono-specialist team. The economic impact of the programs is generally positive. Despite an increase in patient management costs, there is an overall reduction in all postintervention costs, particularly those related to readmissions. Conclusions The results underline the importance of examining in depth the role of system characteristics and organizational factors in facilitating the creation of a successful TC program. The work gives preliminary insights into how to systematize organizational practices and different coordination modes for facilitating decision-makers’ choices in TC implementation. While there is evidence that TC programs also have economic benefits, the quality of economic evaluations is relatively low and needs further study
Public finance, organisation and gender: the contribution of Italian School Economia Aziendale
No full textInterest in questions of gender has grown in the course of time, and the literature has come to question the motivations that should make or do make public administrations sensitive to the issue of gender equality. The correlation between public finance and gender has been investigated in the economic approach, a central issue being the assessment of gender policy outcomes at the aggregate level of regional, national and international economies. However, gender issues can also be considered within the context of individual organizations.
In relation to individual organizations, the contribution to current debate of the Italian School of Economia Aziendale (Business Management) is particularly significant. The Italian approach proposes a shift of perspective, from a conception of gender policies in the public sector as a cost or a generic duty towards equality, to a view of such policies as an activity necessary to ensure that each public agency responds effectively to the needs of its target community.
This paper emphasizes how the Italian School of Economia Aziendale (Business Management) can add to international debate by examining gender issues from two angles: the objectives pursued by public agencies (the efficacy of gender policies) and the measurement of outcomes (the efficiency of gender policies)
Exploring the link between the corporate governance and efficiency of Italian water utilities
Full text linkThe present paper analyzes the linkage between the corporate governance of Italian water utilities (ownership, board size and board composition) and their ef fi ciency measured through data envelopment analysis (DEA). Using a general panel data regression model, we found that board size negatively affects the ef fi ciency of water utilities. Moreover, the presence of directors with political af fi liations or who are/were members of local or national go- vernment negatively affects ef fi ciency, and the presence of directors with a degree on the board has a slight negative effect on productivity. Conversely, other variables (ownership, gender diversity and average age of board members) were found not to affect the ef fi ciency of Italian water utilities. The existence of economies of scale was also confirmed .Este artículo analiza la relación entre el gobierno corporativo de los servicios del agua italianos (propiedad, tamaño y composición del consejo) y su e fi ciencia medida a través del análisis envolvente de datos (AED). Usando un modelo general de regresión de datos de panel averiguamos que el tamaño del consejo afecta negativamente la e fi ciencia de los servicios del agua. Además, la presencia de directores con a fi liaciones políticas o que son o fueron miembros del gobierno local o nacional afecta negativamente a la e fi ciencia, y la presencia de directores con una carrera universitaria en el consejo tiene un efecto ligeramente negativo sobre la productividad. Inversamente, otras variables (propiedad, diversidad de género y edad media de los miembros del consejo) no afectan a la e fi ciencia de los servicios del agua italianos. La existencia de economías de escala también fue con fi rmada
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