1,721,494 research outputs found
I contributi della letteratura internazionale e nazionale in tema di social accounting: quali criticità e quali spazi per un Bilancio per il cittadino negli enti locali?
No full textThe accountability need, both internal and external to the public organizations, is becoming always more relevant for a public sector which shows a tendency to improve its own performance. Social accounting is among the most common external accountability tools used in the Italian public sector.
This work aims to highlight some critical aspects of social accounting and how these could be overcome through the use of an accountability tool addressing the informational needs of citizens (citizens’ report). To this end, the essential elements that characterize the social report are highlighted based upon a review of national and international literature on the subject.
The main social accounting criticisms highlighted by the literature review are represented by:
• the private origin characterising this tool, that implies some risk of private approach in introducing the social report in the public sector;
• the complexity attributed to the social report in term of functions, multiobjects and multistakeholders reporting;
• the stakeholder consensus and involvement (what role has been attributed to the social report in managing stakeholders consensus? which could be the impact of stakeholders involvement in drawing up the document?);
• the difficulties in showing the social effects of the activity realized.
In addition, the work also describes the main characteristics that should distinguish the citizens’ report (public sector document, one main function tool, one stakeholder focus).Social accounting is among the most common external accountability tools used in the Italian public sector. This work aims to highlight some critical aspects of social accounting and how these could be overcome through the use of an accountability tool addressing the informational needs of citizens (citizens’ report). To this end, the essential elements that characterize the social report are highlighted based upon a review of national and international literature on the subject. In addition, the work also describes the main characteristics that should distinguish the citizens’ report
Principi contabili e reporting per il cittadino negli enti locali: opposti agli antipodi o strumenti compatibili?
No full textThe accounting transparency and the role of the citizen are the two elements from which this work starts. The aim is to verify whether the public sector accounting standards include openings to the drafting of an accountability tool (citizens’ report) that has prevailing accounting content and specifically addressed to the citizen. To this end the criteria underlying accounting standards for Italian and Northamerican local governments are analyzed. The conclusion is that accounting principles technicality does not preclude to envisage an instrument drawn up for non-technical users (citizens), but, rather, it would be desirable a deepening on accounting transparency towards the citizens. This aspect needs a particular attention by the Italian standard setters involved in issuing the public sector accounting standards
Porphyrins as biological indicators of exposure to environmental chemicals. Concluding remarks for session III
No full text
Decreased levels of cytochrome P-450 and catalase in hepatic porphyria caused by substituted acetamides and barbiturates. Importance of the allyl group in the molecule of the active drugs.
No full text
Suscettibilità individuale nell'esposizione professionale a basse dosi di benzene ed altri composti organici volatili: implicazioni per la valutazione del rischio e il monitoraggio biologico - Risultati precedenti e Presentazione del Progetto
No full textSuscettibilità individuale nell'esposizione professionale a basse dosi di benzene ed altri composti organici volatili: implicazioni per la valutazione del rischio e il monitoraggio biologico . II Riunione Nazionale del Progetto
No full textVariables of performance governance model development: evidence from the Italian public healthcare
No full textPurpose – The performance governance model, based on the use of performance information to improve governance, is particularly complex, considering the inter-institutional relationships and community
involvement that it requires. In order to contribute to the scientific debate on this model, the paper aims to highlight what are the challenges in developing three variables of performance governance (operational
performance measurement tools, governance integration and citizen involvement) in the public health context.
Design/methodology/approach – Based on the previous literature, we identified three variables that characterize the performance governance model. We then explored them through the case study methodology
applied to the Apulia Regional Health System.
Findings – The analysis allows us to conclude that the healthcare system under consideration is still far from applying the performance governance model, but it highlights some factors that are preparatory to the same.
Moreover, starting from the empirical evidence, some considerations arise regarding managerial and policy making implications for the variables investigated.
Originality/value – The paper contributes to a growing body of critical literature on performance governance contextualizing the analysis in a particularly relevant area of the public sector, namely public health.
Furthermore, the research also identifies some potential risks of the performance governance model (rigidity in performance measurement tool, organization-objective-responsibility relationship, participatory illusion)
- …
