Search results for " economia aziendale"
showing 10 items of 487 documents
Direct Compensation and Risk Management: A Key Study from the Insurance Sector
2019
This paper examines the business model of an Italian company (TIS) that manage the claims for non-life insurance companies with innovative solutions. When a policy-holder make a claim for a loss or damage, the insurer may decide either to repair, rebuild or replace the property or to offer a cash settlement. To provide these services, many insurance companies have started developing strategic relationships directly with building firms, repairers, specialist suppliers and project managers, in order to find reliable contractors that will repair or replace the policy holder’s property quickly, with high quality and at a low cost. Opposite to other EU Countries, in Italy many insurance companie…
Isomorphisms Between Financial and Sustainability Accounting Some Introductory Notes
2020
Sustainability accounting (SA from now on) could be defined in a sense as the ‘armed arm’ of Corporate Social Responsibility. Without an agreed SA, CSR seems not being able to go beyond rhetoric [Owen and Swift (Business Ethics 10:4–8, 2001)] and ideology for legitimacy [Guthrie and Parker (Accounting and Business Research 19:343–352, 2012)], resulting simply on involvement of stakeholders into the concerns, profit or non-profit they are, but not being able to measure the extent and outcomes of this involvement. Our work is shared into four main following sections, out of a conclusive one. The second one will deal with the process of normativisation, with particular concern to sustainabilit…
Supporting value creation in SMEs through capacity building and innovation initiatives: the danger of provoking unsustainable rapid growth
2009
Value creation comes in many guises, and may be achieved through expansion and efficiency, innovation and novel processes, and closer alignment with customer needs. This article examines the real dangers to firms, especially small firms, which pursue very ambitious capacity growth plans in order to chase market opportunities. Case analysis has unearthed a new phenomenon, which might be termed ‘business gigantism’ – a situation of rapid and unsustainable growth that places severe strains on the firm. This article briefly recounts two case studies where small firms secured substantial funding to support rapid expansion – in both cases via public agencies. In each case, funding was justified b…
How Pioneering Managers Strive to Integrate Social Risk Management in Government Debt Collection
2019
This study explores risk management issues in local government-owned enterprises in accordance to the third wave of governance, organization and management logics of Public Administration: the Public Value approach. However, the coexistence between the emerging Public Value approach and the more traditional and consolidated ones is often difficult, also because of the resistance of shareholders who may not consider the management of system-level risks as a priority mission for their company. For this reason, we have analysed the strengths and weaknesses of the Traditional Approach and the New Public Management approach in the public sector management. The case study presented reveals some i…
Exploring the generative power of performance measurement systems design
2019
Abstract Prior studies recognise the enabling power of incompleteness in the design of Performance Measurement Systems (PMS). We add to these studies by exploring the ‘time dimension’ of incompleteness as a way to delve into the generative power of design. To this aim, we rely upon the experience of a knowledge-intensive organization during the design of a new PMS. While knowledge complexity engaged the participants within an open-ended design process, incomplete measures were associated with unfolding memories of the past and confident beliefs in future solutions, which generated effects through the knowledge gaps that they entailed, as well as through the projections in the past and in th…
Enhancing policy design and sustainable community outcomes through collaborative platforms based on a dynamic performance management and governance a…
2022
This chapter aims at illustrating how a Dynamic Performance Management and Governance approach may support the implementation of “collaborative platforms” (Ansell and Gash, 2018) to enhance network policy design and the pursuit of sustainable community outcomes. This is an emerging field of research, embracing performance management, collaborative governance, and systems theory, aimed at fostering a learning-oriented perspective in performance data use. Such a view has been also referred as “collaborative performance management”, i.e., the “sharing of resources and information among different actors for the purposes of achieving a formal performance goal” (Choi and Moynihan, 2019, p. 1539).…
Managing Sustainable Performance and Governance in Higher Education Institutions : A Dynamic Performance Management Approach
2022
This book aims to cover about a decade of research activities devoted to university management, exploring its specific organizational complexity, and adopting systemic approaches to managing its performance generation mechanisms. It also draws on the field experience spent as the academic delegate for scientific support to strategic planning, management control, performance evaluation, and statistical reporting at the University of Palermo, Italy. This work is included in a series on “System Dynamics for Performance Management.” The fast-changing evolutionary process of global higher education systems systematically poses new challenges related to the appearance of innovative elements that …
La consulenza di strategia e controllo nelle imprese familiari: un caso di studio
2019
Sebbene la consulenza aziendale di strategia e controllo di gestione nelle imprese familiari sia un argomento di crescente rilevanza nel mondo accademico e operativo, sono ancora pochi gli studi empirici sul tema. Lo scopo di questo articolo è quello di esplorare, attraverso lo studio di un caso aziendale, come il processo di consulenza sia di supporto alla strategia nelle imprese familiari. Nello specifico, si focalizza l’attenzione sulla rilevanza strategica e sulle modalità di utilizzo di strumenti di pianificazione e controllo, nonché sulle interrelazioni che si possono innescare tra il consulente, l’area responsabile del controllo di gestione e la proprietà.
Dealing with Multi-Level Governance and Wicked Problems in Urban Transportation Systems: The Case of Palermo Municipality
2015
Italian New Public Management (NPM) has been mainly characterized by a political orientation toward power decentralization to local governments and privatization of public companies. Nowadays, local utilities in Italy are often run by joint stock companies controlled by public agencies such as Regional and Municipal Administrations. Due to this transformation, these companies must comply with a set of diverse expectations coming from a wide range of stakeholders, related to their financial, competitive and social performance. Such fragmented governance increases the presence of “wicked” problems in the decision-making sphere of these entities. Given this multi-level governance structure, ho…
Reflections on the 8th European System Dynamics Workshop
2019
The purpose of this paper is to comment on the main scientific and social outcomes produced by the 8th European System Dynamics Workshop on “Modeling Sustainability Pathways”—hosted by the NOVA School of Science and Technology, and the Center for Environmental and Sustainability Research in Lisbon on June 1‐2, 2017.