1,721,046 research outputs found
The rise of governmentality in the italian nhs: physiology or pathology of a decentralized and (ongoing) federalist system?
No full textIn this paper, we aim to discuss the implications and lessons that can be learnt from the ongoing process of federalism affecting the Italian National Health System (INHS). Many countries are currently taking decisions concerning the decentralization or re-centralization of their health-care systems, with several
key issues that are illustrated in the recent history of the INHS. The decentralization process of INHS has produced mixed results, as some regions took advantage of it to strengthen their systems,
whereas others were not capable of developing an effective steering role. We argue that the mutual reinforcement of the decentralization and recentralization processes is not paradoxical, but is actually an effective way for the State to maintain control over the equity and efficiency of its health-care Q1 system while decentralizing at a regional level. In this perspective, we provide evidence backing up some of the assumptions made in previous works as well as new food-for thought – specifically on how
governmentality and federalism should meet – to reshape the debate on decentralization in health care
Cognitive biases in accounting judgment and decision making: a review, a typology, and a future research agenda
No full textCognitive biases, i.e. systematic patterns of deviation from rationality, significantly affect accounting judgment and decision making (such as misinterpreting financial data), leading to adverse consequences for businesses, organisations, and society. Despite widespread acknowledgment of these effects in behavioural accounting research, there is a noticeable absence of a comprehensive review of cognitive biases. We reviewed 139 accounting articles dealing with cognitive biases in accounting judgment and decision making. We organise the literature according to the impact of cognitive biases among audit, financial accounting, and management accounting disciplines and related tasks. In doing that, we provide a typology of biases in accounting judgment and decision making considering their different antecedents – namely, easy attribution biases, emotional-driven biases, and frame dependence biases. Moreover, a future research agenda is proposed. This includes exploring overlooked biases, studying biases that may positively impact specific tasks, examining interactions and conflicts between biases, and exploring the interaction between professionals and supporting technologies (e.g. Artificial Intelligence) in understanding cognitive biases’ study, formation, and reduction.Design/methodology/approach – The framework was grounded in the relevant literature and the CSRD requirements.
Findings – This paper provides companies with a novel framework for implementing the requirements of the CSRD through a SBSC. The framework specifies four key steps (i.e. identifying material themes, initial assessment, strategic formulation and action, and sustainability reporting) to integrate sustainability with corporate governance.
Practical implications – The framework supports managers’ decision-making processes in linking sustainability with strategy and providing a basis for integrating sustainability with corporate governance in organizations. The paper provides a way to practically address the CSRD requirements.
Originality/value – This is the first study integrating the emerging CSRD requirements with corporate governance. The paper advances discussion and debate by management scholars on how a SBSC can be practically implemented, providing details on how this may be achieved
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
Smart and Resilient Cities: Best Practices from Disaster Risk Management Strategies
No full textThe chapter investigates, through document analysis, the themes of urban smartness and disaster risk management in the conceptual perspective of resilience, exploring some best practices at the urban level in those countries that are most exposed to the occurrence of natural disasters.
For this purpose, a country risk profile was preliminarily determined, drawing information from the Inform Risk Index. After the identification of countries with the highest score in terms of exposure to natural hazards, the analysis was conducted at the “urban” level, with the aim to verify the presence of a city resilience strategy that takes into account disaster risk management issues. The analysis was conducted on cities that adopted both a disaster risk management plan and a city resilience strategy developed under the 100RC Framework.
The results show a focus of resilience city strategies on the aspect of disaster preparedness, while there is a lower propensity, in some observed cases, for the full integration of smart city drivers in dealing with disasters, and, more generally, in defining a comprehensive approach to urban resilience
The contributions of Grigore L. Trancu-Iasi to the evolution of accounting theory, practice and profession in Romania
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