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The role of the controller:dynamics of evolution
The evolution of information and communication technologies and changes in competitive contexts have forced enterprises to rethink managing and organisation modalities. New information infrastructures, changing the modalities through which knowledge is generated, exchanged and utilised, along with the inevitable impact on the production and consuming processes, represent an opportunity of “competitive advantage”. The informative integration stemming from new information and digital technologies becomes strategic and value-creating only when the set of information obtained - more consistent as to quality and quantity – is duly mediated by the intervention of those who are in charge of the project and utilise the information models for decision making. Accordingly, the analysis means to highlight the renewed role of professional accountants and controllers in information acquisition and information management in the light of the above mentioned innovations: in the evolutionary perspective adopted, technologic “discontinuities” and changes in the competitive scenarios lay bare the mechanisms responsible for the changes in control models and in the profession of the Controller. Though aware of the specific changing processes within each specific business unit , it is possible to single out some common traits which allow the tracing of a unique evolutionary track, even though affected by “discontinuity” implicit in its intrinsic variety: the original role of the Controller, mainly based on measurement and inspection, is being substituted by the more incisive role of an “architect” and manager of the entire control system, thus reaching the present critical status of an “interpreter”, an “economic-financial conscience” for the management as well as in support of strategy formulation
Student Satisfaction and Quality of Service in Italian Universities. The Case of The University of Bari
Student Satisfaction and Quality of Service in Italian Universities
In order to face the new competitive scenario, Italian universities are involved in a change process and are trying to adopt an entrepreneurial approach to better serve their customers/students.
The paper aims to assess university performance by testing student satisfaction. It tries to provide
universities with some solutions to improve its performance.
The case of the University of Bari has been analysed by
interviewing a random (but well stratified) sample of students in order to test their satisfaction
concerning services provided and quality perceived. Reasons why students decide to enrol at the University of Bari are also investigated.
Universities have to concentrate their efforts on the improvement of quality of teaching and non-teaching services, in order to promptly respond to the target, and foster a stronger
relationship with surrounding economic and productive systems.
Universities need to adopt a customer centric approach.
Future research should analyse the reform period experienced by the Italian University system, in order to investigate student satisfaction concerning recent changes. Moreover, a cross-country analysis of student satisfaction, through the servqual questionnaire, would be interesting.
Student satisfaction at the University of Bari is higher for working students that are not interested in “additional” services. On the contrary, several improvements are
perceived as urgent concerning non-core services provided, in which regular students are very interested.
This paper provides a wide analysis of the services perception tested and viewed through student eyes
Educational value: how students choose University. Evidence from an Italian University
This paper aims to measure students’ perceptions of value that are influenced by differences in costs (monetary and non-monetary), students’ attitudes and socio-demographic features.
It seeks to investigate the components of the university value that affects students’ choice.
A questionnaire was developed in order to measure students’
beliefs and perceptions about the offer and service attributes of the university. All variables, primarily
drawn from the literature, were measured using multiple items. ANOVA and a PLS regression was used to investigate the effects of the various value dimensions as perceived by students.
The findings suggest that, although universities could improve student retention by
attempting to increase their level of satisfaction, their efforts will be more effective if focussed on demonstrating the way that the service provided has helped their customers to achieve their
objectives, highlighting the strategic importance of the social value.
Despite the limitations, such as the sample size and the
convenience sampling strategy, future research should be addressed to define the student lifetime value from both the university and the student point of view. Additionally, it could be interesting to investigate a kind of “student equity” as a function of: student satisfaction, student sacrifice and word-of-mouth.
Since little empirical research concerning student value and its formation exists, this paper develops a value approach that measures the total student experience. Moreover, very few studies exist in the Italian context, which proves to be interesting due to the recent changes in the university system structure
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