1,720,979 research outputs found
Il controllo di gestione nelle aziende sanitarie pubbliche. Il lungo cammino
No full textAlla luce di tali considerazioni e delle caratteristiche del contesto, l’obiettivo di questo lavoro consiste nell’analizzare il ruolo che il controllo di gestione ha assunto nel management delle aziende sanitarie, a vent’anni dalla previsione della sua introduzione. Più nello specifico, il lavoro indaga le caratteristiche del processo di controllo, a partire dalla pianificazione strategica, gli strumenti utilizzati e il ruolo del sistema informativo; la relazione tra sistema di controllo di gestione e sistemi di misurazione delle performance manageriali; il ruolo dei professionisti medici nella management delle strutture sanitarie; e il ruolo del responsabile del controllo di gestione, la sua formazione e le sue competenze.
Il volume riporta i risultati di due studi svolti secondo un approccio qualitativo, uno di carattere nazionale, realizzato assumendo la prospettiva del responsabile del controllo di gestione, e l’altro di carattere regionale, realizzato assumendo la prospettiva dei direttori generali e dei direttori di dipartimento e distretto
Environmental management and regulation: pitfalls of environmental accounting?
No full textPurpose – The paper aims to identify and explicate the inconsistency between European and Italian accounting laws and regulations and sustainable investments and their accounting disclosure. It argues that these legal rules, currently governing corporate investment and financial accountability, prevent adequate corporate sustainability investment, accounting and disclosure.
Design/methodology/approach - The discussion is based on the support of the present management tools at the level of financial reporting.
Findings - Reporting for environmental issues of a firm is disclosed in the financial report. The evidence shows that the categories of costs in the financial report scheme create a few possibilities to distinguish the environmental costs. Those considerations limit the “internalization” of environmental externalities and they do not support the concept of a pro-active environmental system.
Originality/value - The information demonstrates the potential of accounting to make things visible and measurable and the willingness to take this opportunity to solve the urgency of the environmental problems. In doing so, the work contributes to the present debate on environmental management systems, through a detailed and in-depth analysis of the accounting loci for environmental issues
The contribution of the Italian literature to the international Accounting History literature
No full textItalian and Anglo-Saxon accounting scholarships are rather different in their philosophical foundations and conceptual categories. Such difference has implications for Italian scholars aiming at contributing to the international accounting history (AH) literature. This work aims to qualify the contribution of Italian scholars to the (AH) literature. By means of a review of the AH publication patterns of Italian scholars both in Italian and English language, from 2010 to 2016, the analysis compares Italian and international outlets. Furthermore, the comparison considers the entrenched bi-lingual and cultural aspects, by highlighting the textual similarities and differences of specific contributions. With its results, the study adds to prior literature on the publishing patterns in AH, by shedding light on how Italian accounting historiography has developed in an international context. Moreover, this work highlights the challenges for Italian scholars willing to disseminate AH research outside their national context and promotes cross-country collaborations to expand the pathways, time and foci of international AH
Time, space and accounting at Nonantola Abbey (1350–1449)
Full text linkAccounting historians have provided several accounts of monastic life and accounting's role in it, considering important settings such as Montecassino and San Pietro abbeys in Italy and Durham Cathedral Priory in England. Research has shown how their governance arrangements and common values enabled the Benedictines to manage their monasteries in an efficient manner which was essential in tackling the misappropriation of resources by organisational actors, including abbots. Other studies have shed light on the use of practical and effective accounting practices by the Benedictines to manage their considerable wealth and pursue their spiritual and temporal goals. Nevertheless, this body of literature is yet to explicitly consider the dimensions of time and space and their relationship with accounting practices. This study begins to address this oversight by analysing the surviving accounting records of the Benedictine abbey of Nonantola in northern Italy from 1350 to 1449. In the accounting books of Nonantola Abbey linear and cyclical conceptions of time coexisted and had an impact on the way in which transactions were reflected in the accounts. At the same time, the abbey was at the centre of a complex network of accountabilities which included lay accountants, farmers and the lessees of the abbey's properties. The main characteristic of this system was not the accuracy of the records in detailing the assets, liabilities, expenses and revenue of the abbey but the maintenance of a control system to administer an extensive agricultural network and the identification of the relationships between the abbey and the stakeholders inhabiting its space
The internationalization of Italian critical accounting scholarship: between language and national tradition
No full textThis editorial discusses the potential of Italian accounting scholarship to contribute to critical accounting studies. The aim of this special issue is to give a prominent visibility to the Italian language in the face of the struggles of non-Anglophone academics and help the latter to find a voice within the hegemony of English-language research, journals and journal rankings. This special issue recognizes the ability of language to transmit cultural and ideological values that would otherwise be overshadowed by the dominance of English-language literature. As part of the multilingualism of Critical Perspectives on Accounting, this opening to Italian is seen as a matter of equity, justice and reducing the power imbalance between English and other widely spoken languages. Nevertheless, linguistic barriers have not been the only impediment to the internationalization of Italian critical accounting scholarship for cultural barriers existed as well. The endogeneity of the Italian accounting philosophical stance, career incentives and a focus on eminently Italian concepts and methods have meant that, at least until the turn of the 21st century, academic production has been largely directed towards an Italian audience. Despite these challenges, the articles presented in this special issue confirm the richness of the Italian context and the ability of Italian scholars to contribute to international debates in critical accounting, both by adopting ‘international’ theories and methods and by remaining faithful to the ‘Economia Aziendale’ tradition
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