1,720,974 research outputs found
Dall’armonizzazione alla standardizzazione contabile. Quale via per la riforma degli ordinamenti contabili europei
No full textGli Stati membri dell’Unione Europea condividono la politica monetaria e sono indirettamente responsabili del debito complessivo dell’eurozona. Da ciò l’importanza di bilanci omogenei e trasparenti nonché l’adozione di politiche di finanza pubblica condivise che, da ultimo, hanno portato all’ipotesi di emanare principi contabili pubblici comuni (EPSAS - European Public Sector Accounting Standard). Attraverso l’analisi del caso italiano, questo contributo propone alcune riflessioni critiche sull’opportunità di una regolamentazione contabile unitaria di rango eu-ropeo alla luce, da una parte, degli specifici obiettivi della ventilata riforma (il coordinamento e il controllo) e, dall’altra, degli inevitabili costi che essa produr-rebbe, anche in termini di incoerenza o ridondanza delle soluzioni individuate. Le implicazioni di ricerca e di policy sono rilevanti. Il rischio che sotto l’etichetta dell’armonizzazione passino soluzioni tecniche tanto complesse quanto inutili, che ne snaturino il senso e la portata, è concreto e va allontanato dall’agenda politica europea. Al tempo stesso va recuperato un chiaro rapporto tra gli stru-menti contabili delle riforme e risultati attesi dalle stesse, distinguendo, anche sul piano concettuale degli studi, il piano delle contabilità nazionali da quello delle contabilità per il governo
I principi contabili internazionali sul consolidato pubblico all'indomani del framwork Ipsasb. Una lettura critica
No full textIn the past years Public Services have been arranged through highly diversified and decentralized entities as a consequence of NPM reforms. This is why consolidated financial statements has become increasingly important over the time, specially since the adoption of International Public Sector Accounting Standards (IPSASs) n. 6, 7 and 8 in 2006. In 2014, the International Public Sector Accounting Board (IPSASB) published its own framework, different from International Accounting Standard Board’s (IASB) one, with the aim of taking into account the distinctive features and characteristics of the public administration. The standardization on the consolidated financial statements have therefore been modified with the approval of IPSASs n. 34, 35, 36, 37 and 38. The present contribution provides a critical reading of the mentioned reform process, highlighting, in particular, the inconsistencies between the framework and the related IPSAS as well as possible gaps. Results show that a series of issues remain unresolved, in some case even worse, especially those related to the information transparency and decision-making processes. Results are relevant for practitioners as well as for European standard setters, since they highlight the need to carefully consider both the information needs of stakeholders and the characteristics of public administration when deciding upon the European Accounting Public Sector Accounting Standards (EPSASs)
Knowledge Management e modelli strategici in sanità. Una review strutturata della letteratura
Full text linkHealthcare organizations face a major challenge: delivering more and better public services, while facing fiscal stress, in other term generating public value. Public value has been central in public management research, but recently also Business Model Design scholars have analyzed how healthcare organizations can create value. In order to sharoen research and practice, business model research can fruitfully be combined with knowledge management research. The evolution of KM practices, in fact, is reshaping the traditional way the organizations operate. In this light, the present paper aims at verifying the existence of ad hoc frameworks for public healthcare organizations and their dissemination through a structured literature review. The research shows that a lot has still to be done since the available studies generally consist in uncritical applications of models designed for private companies. The paper also provides some guidelines for future research on few policy indication
Il governo delle partecipazioni regionali. Criteri decisionali e valutazioni nelle scelte di razionalizzazione
Full text linkIl riequilibrio della finanza pubblica verso obiettivi sovra-nazionali ha portato ad un rinnovato interesse per la programmazione e il controllo nelle amministrazioni pubbliche. Questo articolo considera le caratteristiche proprie delle partecipazioni pubbliche regionali per proporre alcuni criteri decisionali utili alla valutazione del loro mantenimento o della loro cessione. I risultati vengono applicati a casi studio della Regione Friuli Venezia Giulia. L’articolo contribuisce al dibattito sull'opportunità di mantenere in vita le partecipazioni societarie pubbliche nonché all'elaborazione di strumenti di performance management e performance measurement a supporto di una discrezionalità consapevole del decisore politico
Public sector accounting in transition: Changing frameworks and practices among Italian public nursing homes
No full textOver the past twenty years, mounting financial pressures and intensifying requests for better public services have often resulted in an increased focus on efficiency, accountability and sustainability within an overall modernization effort of public administration processes. This has led to an emphasis on performance information and to the adoption of new accounting techniques, such as cost and accrual accounting. These new frameworks and standards can supplement or replace more traditional cash- and commitment-based budgetary accounting systems. In some instances, public organizations were given the choice to adopt a harmonized system or to leap-frog to pure accrual accounting. This paper explores what is advisable according to current regulations and the opinions of financial managers at public nursing homes in the Italian Region of Friuli Venezia Giulia
I riflessi della manovra finanziaria sull’autonomia degli enti: centralismo, economicità e costituzionalità
No full textLe leggi finanziarie italiane varate negli ultimi anni paiono contraddire molti dei principi posti alla base del sistema delle autonomie locali.
Per questo l’Università Bocconi ha intrapreso un percorso conoscitivo coinvolgendo numerosi studiosi e associazioni rappresentative degli enti locali italiani per valutare la portata effettiva di tale presunta incoerenza.
Il risultato dello studio è pubblicato in questo numero monografico che, oltre a porre in risalto le numerose contraddittorietà del disegno legislativo nel suo complesso, formula paradigmi alternativi di interpretazione dei fenomeni e di risoluzione delle criticità
Change, vagueness and complexity: Integrated Reporting in the public sector
No full textAccounting and reporting not only tangible but also intangible resources have become ever more popular. Integrated Reporting (IR) recognises that traditional manufactured and financial capitals are not sufficient indicators of sustainability and value creation opportunities. This is particularly so for public entities for whom accountability, legitimacy, transparency as well as value co-creation are crucial.
This paper investigates the role of IR in the public sector by examining it in practice with a case study about the University of Udine in Italy, where IR galvanized internal stakeholders into action and ultimately led to some adaptation of its concept. The research sets out the case for IR and its potential to lead to sustainable change. The analysis revealed that the university management and community at large were engaged in the integrated process in order to contribute to the development of new forms of reporting to help ensure not only full disclosure of university assets, but also that the value creation and value delivery potential were uncovered.
However, the intrinsic discrepancy between the IR concept and its operationalization brought the University to challenge and debate the IR approach, and, ultimately, to reconceptualize and implement its own version which better fitted its strategic aims, its intended audience and its status as a public entity
Integrated reporting and change: evidence from public universities
No full textPurpose: This paper aims to set out the case for integrated reporting (IR) and its potential to lead to change in the public sector by examining it in practice and analyzing the challenges associated with its implementation. Design/methodology/approach: The paper investigates the role of IR in the public sector through the development of a theoretical framework applied to a case study focused on the University of Udine in Italy. Findings: IR can be considered more as an incremental than a groundbreaking transformation of existing arrangements and approaches. The analysis revealed that the vagueness, complexity and intrinsic discrepancy between the IR concept and its operationalization brought the University of Udine to challenge and debate the IR approach and ultimately, to reconceptualize and implement its own version that better fitted its strategic aims, its intended audience and its status as a public entity. Research limitations/implications: The application of the findings to other contexts should be further investigated, while the analytical framework should be applied to different settings and could be enriched to add knowledge and sharpen the paradigms of integrated thinking and value co-creation. Moreover, the interviews focused on people directly involved in the preparation of the integrated report, excluding other stakeholders. Further research could explore their perceptions of IR and focus on their understanding of the IR as well as the value co-creation process. Practical implications: The findings provide decision makers with insights about how IR can be promoted to enhance its impact on value co-creation. The key processes to be considered for a public organization are integrated thinking and value co-creation, while the key aspects to be investigated in an integrated report for the public sector are materiality and stakeholder engagement. Yet, the IR framework is missing indications on how to account for stakeholders' inputs, outputs and outcomes in a value co-creation process, which is fundamental in a public service logic. Originality/value: The results shed further light on two fundamental phenomena in the public sector, namely, integrated thinking and value co-creation. The paper also answers the call for more empirical research on IR's rhetoric and practice and on its concrete role in the value creation process
State-Accounting Innovations in pre-unification Italy
No full textThe paper presents a comparative analysis of the governmental accounting systems deployed in the main Italian states between 1815 and 1861. The accounting practices of the pre-unification states are described and the main accounting innovations are discussed. The study emphasizes the relationships between the regime type, political structures and the development of state accounting systems. It is suggested that the imposition of the accounting model of the Kingdom of Sardinia throughout Italy, following unification, resulted in the loss of some important accounting innovations developed by other pre-unification states. Parallels between accounting unification in nineteenth-century Italy and the current accounting standardization process advocated by the International Public Sector Accounting Standards are made
- …
