Search results for " economia aziendale"
showing 10 items of 487 documents
Outlining the impact of intellectual capital accumulation and depletion processes on the performance of an insurance firm: a dynamic resource-based p…
2014
This paper aims to develop a conceptual framework on how Intellectual Capital (IC) accumulation and depletion processes are dynamically interrelated with firm performance. Such a framework makes explicit the relationships between policy levers, strategic resources, drivers, end-results and performance indicators through a Dynamic Resource-based perspective. Such an approach matches the Resource based perspective and the System Dynamics (SD) methodology. This paper argues that in order to explain a firm superior performance, it is not sufficient to look at the endowment of strategic resources in a given moment of time; it is instead required to investigate the dynamics of company strategic r…
Integrated Sustainability Reports
2017
Disclosure of corporate social and environmental sustainability, resumed in ‘sustainability reports', have occupied most of the attention of accounting thought and practice over the last few decades. Evaluation of ecological footprint and social sensitiveness is becoming relevant also for the investors. The chapter presents institutional disclosure concerning social, environmental, and integrated (financial, social and environmental) issues in a threefold perspective. The first is a historical one: after some definitions the birth and development of sustainability reports are presented to the reader. The second is a theoretical one: a paradigm or framework is developed for including what va…
SOCIAL RESPONSIBILITY: THE ITALIAN CASE WITHIN PUBLIC ADMINISTRATION
2013
This study offers an Italian perspective of the theme of social responsibility and social reporting. Although it is a widely explored field of accounting research, we focus our attention on the Italian case because we believe that this would be the very first step for a broader research that underlines the significant differences between countries which requires exploring different backgrounds and cultures. This study therefore seeks to: (1) Describe the concept of social responsibility regarding the Italian doctrine, in particular in the Public Administration field; (2) Analyze the characteristics of social reporting in two areas of the public administration which operate in the Italian co…
Tackling wicked problems in performance management and governance of public health: an empirical analysis of COVID-19 vaccination strategies
2023
PurposePublic health strategies and activities are intrinsically complex. According to the literature, this “wickedness” depends on the different interests and expectations of the stakeholders and the community, the fragmented governance of the related services and the challenges in measuring and assessing public health outcomes. Existent performance measures and management systems for public health are not designed to cope with wickedness since they are mainly focused on inputs and outputs, neglecting broader outcomes because of their long-term impact and the poor accountability of results. This research aims to tackle this shortfall by adopting a dynamic performance management (DPM) appro…
Money for the Issuer: Liability or Equity?
2021
Abstract This study analyzes the nature of money through the lens of the international principles of accounting and lays the foundations of what it calls the accounting view of money (AVM). Using international accounting principles, the AVM argues that the fiat monies issued by the state (typically, cash, banknotes, and central bank money) are not debt and that in fractional reserve regimes, only a share of commercial bank money can be regarded as debt. The AVM argues, instead, that state monies and the nondebt share of commercial bank money are net wealth of their holders and net worth (equity) of their issuers and determines how the seigniorage associated with money issuance should be acc…
Le aziende non profit tra approcci generalisti e specialisti. Per una sistematica dei livelli di definizione e classificazione
2009
Co-produzione di valore nei servizi museali e performance multidimensionali: un approccio dinamico a supporto del management culturale
2021
Contesto della ricerca: nei piccoli centri urbani la co-produzione di servizi museali può essere una leva per la generazione di valore pubblico. Obiettivi del paper: lo scritto mira ad illustrare come un approccio multidimensionale di performance governance sia in grado di offrire una prospettiva sistemica per l’identificazione degli outcome gestionali, organizzativi e di comunità nonché di evidenziare leve per il miglioramento dei processi di generazione di valore nei musei e a beneficio della comunità. Metodologia: dapprima si è proceduto alla revisione della letteratura sul tema della co-produzione di servizi pubblici. Per analizzare le performance di tali contesti collaborativi si è cos…
Profili storiografici comparati tra Comptabilité e Ragioneria
2008
Controllo di gestione nelle PMI e consulenti esterni
2019
L'articolo considera, a partire da un'indagine di campo su un campione di professionisti, il loro ruolo, in particolare quello degli esperti contabili e dei dottori commercialisti, nella diffusione degli strumenti e delle metodiche del controllo di gestione nell'ambito delle PMI. Management control in SMEs and external consultants. The issue of management control in small and medium-sized enterprises has long been the subject of scientific debate, as well as a key point of professionals’ interest. Starting from the recognition of the role played by the latter, this paper aims to investigate the type and level of dissemination of management control tools in SMEs by adopting the perspective o…
Prospettive dei controlli interni e sulla gestione degli enti locali - Il contributo dei flussi informativi a supporto del miglioramento qualitativo …
2007
L’articolo descrive i controlli, interni e sulla gestione, degli enti locali evidenziandone gli aspetti critici, e tenta di individuare possibili soluzioni, con specifico riferimento alla possibilità di utilizzare i flussi informativi standardizzati