1,721,021 research outputs found
L’evoluzione delle teorie sui processi decisionali delle amministrazioni pubbliche, premessa per l’interpretazione della riforma della contabilità
No full textThis article thinks back to the fundamental steps of the reform process of Italian public accounting
during the last fifty years. Special attention is devoted to the evolution of the logics and tools governing
decision-making in the public sector. This analysis is paralleled by extensive references to the
development of the Italian studies of economia aziendale on public sector organizations, on the
one hand, and to the evolution that in the some period involved the accounting legislations of most
western countries and the international public accounting literature, on the other. The Italian reforms
are evaluated within the framework of the more general international process of modernization of
public administration. Three main conclusive arguments are offered. Firstly, the precursory value is
asserted of the commitment of the scholars belonging to the research area of economia aziendale
in preparing the way - starting in the early '70s - to the reforms that were to be accomplished
in the subsequent decades. Secondly, the reform path to be covered is described as still long and
demanding. After such movements as New Public Management, New Public Governance, and
New Public Service, the public value theory is indicated as a promising new challenge for public
sector researchers. Thirdly, some critical considerations are addressed on both the accomplished
and ongoing reforms. Some aspects of such reforms are questioned in terms of their "novelly" and
,modernity", arguing that the "new" is not necessary "modern", and vice versa. It is an admonishment
not to indulge reforming "fashions"
Riforma del welfare: un’occasione da non perdere. Un argomento da affrontare in un’ottica di sistema con un disegno strategico
No full textIl rapporto fra etica ed economia nell’ottica della responsabilità sociale e della teoria degli stakeholder. Editoriale
No full textISBN: 978-88-7543-167-
Il controllo di gestione nel nuovo ordinamento finanziario e contabile degli enti locali
No full text
Una nuova visione per l’impresa cooperativa nel solco consolidato dell’economia sociale
No full textISBN: 978-88-7543-191-
Il controllo di gestione mira a garantire la ottimizzazione di mezzi finanziari e risorse umane
No full text- …
