1,842,222 research outputs found
Identity in the public sector. A complex journey between identity features, struggles and dimensions
No full textGrounded in the awareness that many public sector inefficiencies remain unsolved, Identity in the Public Sector presents a critical consideration of the interplay between public sector reforms and organizational changes across a variety of levels.
Framing this issue and its importance within organizational and management studies, Andrea Tomo considers how organizational change is translated and experienced at the individual level, exposing why public employees often resist such projects. Building upon related literature for a better understanding and management of complex organizational change initiatives in the public sector, Tomo provides a more integrated picture of individual identity, emphasising the influence of cultural and context-specific factors, as well as their importance in policy-making processes, particularly their potential for improving the effectiveness of public administration.
Offering insights for public management into a murky, often complex research area, Identity in the Public Sector provides a new theoretical and practical approach for the analysis and interpretation of the intersection between identity and public enterprises and services
Seri Buku Saku Bung Tomo Soerabaja Di Tahun 45
No full textSutpmo atau Bung Tomo adalah Tokoh "Pembberontak" termasyhur. Kehdirannya jadi simbol pahlawan pada pertempuran 10 November 1945. Ia lantas sering mengkritik Orde Baru, terutama soal korupsi dan penyalahgunaan kekusaaan. selepas masa perjuangan dan masih membela kepentingan buruh dan pedagang kecil yang terancam hak-haknya di pengadilan. Naik haji dengan menggadaikan lukisan, perjalanan hidup bung Tomo berakhir di Arafah.xii; 159 hal Ilus 11 cmX16 c
Tax Information, Third Parties and GDPR: Legal Challenges and Hints from the Court of Justice
No full textThis paper aims at explaining why the General Data Protection Regulation (GDPR) might play a key role in building a more coherent legal framework intended to face the several legal challenges that are likely to emerge from recent measures adopted at European and national levels regarding the consistent involvement of private third parties in the direct taxation process. These measures, wished-for combat against tax fraud and facing the ‘permanent’ economic crisis, are aimed either to collect and exchange taxpayers’ data from new sources (i.e., at EU level Directive on Administrative Cooperation (DAC6, 7 and 8)) or to facilitate ‘tax just happening’ and pave the way for the implementation of a Tax Administration 3.0 model, as suggested by the OECD’s Forum on Tax Administration (FTA) (e.g., at national level the involvement of digital platforms as withholder or joint liable person). Currently, while the analysis of the involvement of digital platforms in the indirect taxation process is fast growing, less attention is devoted to the potentialities and risks deriving from their involvement as third parties in the direct taxation process. Therefore, starting from a recent judgment of the Court of Justice of the European Union (SS SIA, C-175/20) and the stimulating opinion raised by the Advocate General, the present paper contributes to open a debate to fill this literature gap on a topic that is proving crucial from both a scientific and societal perspectives
‘Angry accountants’: making sense of professional identity crisis on online communities
No full textThis study used netnography to explore accountants’ individual and collective conceptualization and perception of their identity in a context of de-professionalization. Drawing from Guo’s identity sense-making framework, the paper focuses on how Italian accountants within a so-called “community online” have tried to make sense of their professional identity crisis by sharing feelings and emotions about the unstable context surrounding their profession. The Italian context provides an interesting case of “institutionalized de-professionalization” affecting accountants’ identity, prestige and image. It is affected by the ongoing expansion of regulatory intervention, which is transforming the profession, and a “non-interventionist” professional body that does not protect its members. The paper contributes to the literature on accounting professionals experiencing identity crises and provides theoretical and practical implications, discussing the figure of the “bureaucrat accountant”, and also contributes to the growing use of netnography as a useful qualitative method to study identity
Il cambiamento organizzativo nella Pubblica Amministrazione: pratiche e fattori critici di successo
No full textRiformare la pubblica amministrazione. Un obiettivo, questo, che è tratto distintivo e allo stesso tempo comune di molte, moltissime, forse troppe stagioni legislative, in numerosi paesi, non solo europei. E' così che il tema del cambiamento e della innovazione delle aziende e delle pubbliche amministrazioni ha assunto un ruolo di centrale interesse sul piano della ricerca teorica e pratica, creando un terreno di confronto tra studiosi di numerosi paesi e da prospettive disciplinari differenti ma complementari
Cambiamento e Complessità nella pubblica amministrazione: Ruoli risorse e trasparenza
No full textAffrontare la tematica della complessità nel settore pubblico comporta riconoscere l?impatto che ha il contesto anche nella gestione delle Pubbliche Amministrazioni. Spesso nella gestione di strutture pubbliche burocratiche si considera scontato o si prescinde dall?impatto che i fattori contingenti, e le complessità da essi derivanti, hanno sulle modalità gestionali e operative dell?Amministrazione e, di conseguenza, sulla sua performance. In tal senso, il volume intende analizzare, attraverso le esperienze dirette di practitioners, l?impatto del cambiamento portato dalle nuove riforme nella pubblica amministrazione su ruoli, risorse e trasparenza dei processi. Questo soprattutto in termini di diverso grado di complessità generato dal cambiamento e dalla necessità di rivedere l'organizzazione interna in termini di processi e attribuzione di ruoli.
Questo volume, il secondo della collana editoriale "Comportamenti e regole nella governance della Pubblica Amministrazione" ha l'obiettivo di affrontare questo tema tentando anche in questo caso, dopo la positiva esperienza del primo volume, una triangolazione di prospettive integrando il punto di vista accademico con quello dell?esperienza pratica e con quello politico-legislativo
Professional identity crisis. Balancing the internal and external perception of professional image
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