4,023 research outputs found
European Universities in Transition: Issues, Models and Cases
No full text'This attractively presented edited collection is a welcome analysis of issues facing universities. It consists of 14 chapters by experts who work in university management and economics' departments... this is an excellent collection. Its value stems from the fact that it enables comparisons to be made and to see that globally the traditional university system is being seriously challenged. The authors in this collection provide a range of perspectives on how the universities in their various locations can begin to respond to these challenges.' © Carmelo Mazza, Paolo Quattrone and Angelo Riccaboni, 2008. All rights reserved
Motivi letterari nei libri per l’infanzia di Paolo Di Paolo
No full textThe article, organised in the form of a discussion, aims to analyse the themes and motifs of Paolo Di Paolo’s works that are addressed to young audiences. The author has recently published a large number of volumes directed just at younger readers. When beholding the titles that constitute the author’s bibliography, the reader is struck by Di Paolo’s predisposition to transform literary classics: as much in Giacomo il signor bambino as in the edition of the Divina Commedia, the author’s goal is to try to reach his new readers. Therefore, Di Paolo proves to be a prolific author of the genre; in fact, in his bibliography, volumes of fairy tales with a classic slant, such as La mucca volante, are listed as well.L’articolo contiene un’analisi di temi e di motivi delle opere di Paolo Di Paolo dirette al pubblico più piccolo. L’autore negli ultimi anni ha pubblicato un cospicuo numero di volumi indirizzati, infatti, proprio ai lettori più giovani. Ciò che stupisce scorgendo i titoli che costituiscono la bibliografia dell’autore, è la predisposizione a trasformare i classici della letteratura: tanto in Giacomo il signor bambino quanto nell’edizione della Divina Commedia l’obiettivo è cercare di raggiungere i lettori più giovani. Di Paolo si dimostra, quindi, un autore prolifico del genere, tant’è che nell’elenco non mancano volumi fiabeschi dal taglio classico come La mucca volante. Analizzare le opere giovanili dello scrittore costituisce un fatto inedito
Exploring how the balanced scorecard engages and unfolds:Articulating the visual power of accounting inscriptions
Get PDFResearch on the Balanced Scorecard (BSC) has questioned whether its adoption generates greater integration between financial and nonfinancial performance measures, supports strategy implementation, increases performance and improves strategic decision making. This research has also highlighted how the BSC often generates effects other than these. Building on studies that portray Performance Measurement Systems as intrinsically incomplete practices of representation, the purpose of this article is to investigate how the BSC engages users because of the organizing work that it stimulates around this incompleteness. Our findings allow us to further articulate the power of specific visual elements of the BSC, such as hierarchical trees, wheels, causal and strategy maps. The article provides material that contributes to a better understanding of how the BSC performs multiple roles within organizations beyond a simple representational functionality and unfolds continuously. It contributes to the growing literature on accounting inscriptions, that is, signs producing incomplete representations, by developing an analytical theoretical framework that defines the BSC as a rhetorical machine composed of four key features: (i) a visual performable space (i.e., a schema generating creative engagement); (ii) a method of ordering and innovation; (iii) a means of interrogation and mediation; and (iv) a motivating ritual
Performing business and social innovation through accounting inscriptions: An introduction
Full text linkThis introductory essay tries to provide a space for reflecting on the implications of the move from conceiving of accounting as representations to accounting as inscriptions for a critical and interdisciplinary approach to ac- counting studies. It aims to offer a venue for reflecting on whether there is a positive role that accounting inscriptions play beyond a positivist belief in its representational powers and a constructivist approach that leads to the creation of powerful and dominating institutions such as ‘accounting’. We would like to foster a debate on how accounting practices can be re-designed to perform a proactive role in prompting managerial innovation, different forms of empowerment, development of pragmatic management solutions and the mediation of mul- tiple organizational, social and economic interests in the tradition of those accounting studies that expose the emancipatory and enabling effects of accounting practices while maintaining a critical and intellectually solid stance
In Search of the "Perfect One": How accounting as a maieutic machine sustains inventions through generative 'in-tensions'
Full text linkThe paper contributes to the debate regarding the incompleteness of accounting representations and performance measures by highlighting the role that such incompleteness plays by prompting and sustaining a continuous search for perfection which, however, is never achieved. Thanks to the information collected through a longitudinal case study of an Italian mid-size fashion firm, we illustrate how accounting visualizations offer a visual space that generates productive tensions, which sustain this process of scrutiny, questioning and continual search. Theoretically, we draw on the notion of epistemic objects combined with the findings of visual rhetoric in order to explain the role of the intrinsic incompleteness of accounting representations and the visualizations that are produced and referred to in this continuous process of searching for perfection
Sustainability Reporting and the Digital Stakeholder
No full textSustainable CFOs ideally use data and new tools to support the integration of ESG into strategic decision making and investment strategies. They ensure ESG data quality for external and internal reporting and drive sustainability improvements throughout the organization, setting KPIs, tracking and monitoring progress, and integrating ESG into budget setting, forecasting, and incentive systems. By leveraging digital technologies, sustainable CFOs are in the best position to collect company-wide data and provide reports and dashboards that can be used interactively, internally and externally, according to both a push and a pull logic.
Companies today need innovative modes of reporting and of designing sustainability performance metrics based on engagement with different audiences. New technologies are pivotal to this evolution, and the role of the finance function therefore becomes even more crucial
Integrated Thinking: Aligning purpose and the business model to market opportunities and sustainable performance
No full textRedefining Corporate Accountability through Integrated reporting. What happens when values and value creations meet?
No full textThe landscape of corporate reporting is about to change considerably. The concepts, principles, and elements that characterize the way organizations report their annual performances are currently being questioned, debated, and redesigned throughout the world. This is happening as key elements such as capital employed, value creation, and accountability are redefined in practice. What are the types of capital that an organization uses and affects? In what ways is value created and distributed over time? To whom are organizations accountable? A possible answer to these critical questions is offered by Integrated Reporting (IR), a process that results in communicating— through an annual integrated report—value creation over time
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