Search results for "Porting"

showing 10 items of 352 documents

WRITTEN ACCOUNTING NARRATIVES IN CORPORATE REPORTING: THEORETICAL AND EMPIRICAL FOUNDATIONS FOR INVESTIGATING THEIR MEANINGS, DYNAMICS AND CONTEXTS

2022

Settore SECS-P/07 - Economia AziendaleAccounting narrativeCorporate reportingTextual analysisDisclosure
researchProduct

Profili storico-comparativi in tema di rendicontazione sociale delle imprese nei sistemi normativi di Italia e Francia

2021

Nel solco delle attuali tendenze della comunicazione esterna delle imprese verso modelli integrati di sustainability reporting, il paper intende contribuire ad un’interpretazione sistematica degli sviluppi normativi della rendicontazione, con particolare riferimento ad Italia e Francia. I risultati della disamina storica di detti sviluppi, pur nell’alterità dei percorsi seguiti dai due paesi, mostrano una tendenziale convergenza dei comportamenti rendicontativi prescritti ed attuati in essi. Tale convergenza è compatibile con “soluzioni” di integrazione teorica delle varie proposte di comunicazione entro un modello unitario di più ampia generalità a valere per contesti di applicazione relat…

Settore SECS-P/07 - Economia AziendaleExternal comunicationcomparative accounting.social and environment reportingfinancial statement “system”
researchProduct

Scritti in onore di Pellegrino Capaldo

2014

La qualità dei servizi è stata riconosciuta come un rilevante aspetto caratterizzante la performance dell’azienda pubblica, analogamente alla capacità di operare secondo criteri di efficienza e nel rispetto dei vincoli di bilancio. Sebbene sia possibile riscontrare alcuni significativi casi di adozione di politiche di customer satisfaction nelle amministrazioni pubbliche italiane, a tutt’oggi il tema presenta significative criticità, specialmente in ordine agli aspetti metodologici e agli strumenti operativi che consentano di integrare dette politiche nel sistema di programmazione e controllo delle aziende che erogano tali servizi. Il presente lavoro adotta una diversa prospettiva di analis…

Settore SECS-P/07 - Economia AziendaleQuality in delivering public services has been recognised as a major issue challenging performance in the public sector as well as the ability to operate effectively and within budget constraints. Empirical findings shown by the literature demonstrate that concrete efforts have been produced towards the evaluation and improvement of satisfaction levels of citizens and other Public Administration’s ‘customers’. However still today this issue portrays many unresolved criticalities particularly concerning the methodological approaches and operative tools to adopt in order to integrate ‘customer satisfaction’ programs with the wider organisational control system in each public administration. This paper adopts a non-conventional view of the ‘customer satisfaction’ concept. This is currently meant as a matter of social reporting or even statistical analysis based on the users’ perceptions on the level of provided services by a given (front office) unit in the public sector. Here an inter-institutional perspective is adopted with a view to map the overall value chain leading to the final product delivered to citizens or the community. Inside this chain tracking the underlying administrative products delivered by back-office units to their ‘internal clients’ in the public administration is recommended as a fundamental step to understand how to improve performance in satisfying citizens’ needs. This should also require a proper link between the administrative units’ goals and performance measures to the desired efficiency and effectiveness of processes leading to the attainment of administrative products providing the basis of the final services delivered to the private sector. Based on first empirical findings from field analysis in the Italian context the paper aims to outline an approach which could assist both politicians and managers to better assess and improve performance according to a customer satisfaction perspective.
researchProduct

l'accountability nei processi di reporting delle aziende composte pubbliche in forma di gruppo

2012

Settore SECS-P/07 - Economia Aziendaleaccountability reporting aziende pubbliche
researchProduct

Social reporting as a tool to verify the responsible development of sport clubs

2010

Settore SECS-P/07 - Economia Aziendalesocial reporting CSR sport clubs
researchProduct

Accountability, organizzazione e rendicontazione sociale nelle amministrazioni giudiziarie italiane: alcune evidenze empiriche

2015

Questo articolo illustra i contenuti della rendicontazione sociale dell’amministrazioni giudiziarie italiane che emergono dall’analisi di un campione di trenta bilanci sociali. Prima di presentare i risultati della ricerca empirica vengono affrontate alcune questioni concernenti il quadro teorico della rendicontazione sociale sia in termini generali che con particolare riferimento alle organizzazioni pubbliche e giudiziarie. La responsabilita sociale e una forma di cura delle relazioni tra organizzazione e ambiente che si esprime attraverso la rappresentazione di fatti e cifre cha hanno una qualche rilevanza per i portatori di interesse. Ma mentre nelle organizzazioni private la responsabil…

Settore SECS-P/10 - Organizzazione Aziendaleaccountabilityjudicial offices.social reportingorganizationpublic administrationcontrolSTUDI ORGANIZZATIVI
researchProduct

Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks: An Empirical Study

2018

The purpose of this paper is to evaluate the qualitative and quantitative profiles of the disclosure of credit risk in banking institutions. The authors employ content analysis to conduct an empirical study on a sample of large Italian banks. The sample represents approximately 60% of the Italian banking industry in terms of total assets.

Settore SECS-P/11 - Economia Degli Intermediari FinanziariCredit risk Risk reporting Risk disclosure Banking Financial regulation Risk management.
researchProduct

Market Risk Disclosure in Banks’ Balance Sheet and Pillar 3 Report: the Case of Italian Banks

2018

The aim of this chapter is to investigate market risk disclosure in banking. The author employs content analysis to conduct an empirical study on a sample of the ten largest Italian banks. The study provides evidence that banks differ in their market risk reporting, even though they are subject to similar regulatory requirements and accounting standards. It also shows that there is room to improve various aspects of risk disclosure, and provides some useful insights for further research. The structure of this chapter is as follows. Section 1 introduces market risk disclosure in banking. Section 2 provides the theoretical foundations of risk disclosure. Section 3 analyses the specific nature…

Settore SECS-P/11 - Economia Degli Intermediari FinanziariMarket risk Banking risks Risk reporting Risk disclosure Banking Financial regulation Risk management.
researchProduct

How Banks Disclose Market Risk Information: an Empirical Analysis on a Sample of Italian Banks.

The topic of this paper is market risk reporting in banking, and its purpose is to provide a methodology to evaluate the qualitative and quantitative profiles of market risk disclosure. This methodology, based on a hybrid scoring approach, aims to assess the market risk disclosure in banking. In this paper, I use content analysis to conduct an empirical research on a sample of Italian banks. The paper provides evidences that banks differ in their market risk reporting, even though they are subject to similar regulatory requirements and accounting standards. The paper also shows that there is room to improve various aspects of market risk disclosure.

Settore SECS-P/11 - Economia Degli Intermediari FinanziariMarket risk Risk reporting Risk disclosure Banking Financial regulation Risk management Risk measurement Banking risks.
researchProduct

Information providers e information sharing mechanisms nel mercato creditizio italiano.

2015

Il presente lavoro esamina i principali casi aziendali di information providers e sistemi di information sharing operanti nel mercato creditizio italiano, con una prospettiva di analisi prettamente economico-aziendale. Sono analizzati i modelli di business dei primi 5 operatori italiani: Cerved, Crif, Infocamere, Experian, Euler Hermes Siac. Sarà, inoltre, preso in esame il sistema di condivisione di informazioni di natura pubblica, gestito dalla Banca d’Italia, che ha un ruolo di rilievo nel sistema creditizio italiano. Quello che emerge dall’analisi è un quadro molto variegato dei sistemi di informazione creditizia operanti in Italia in quanto, accanto al tradizionale business dell’inform…

Settore SECS-P/11 - Economia Degli Intermediari Finanziaricredit reporting lending information sharing information providers relationship banking transaction banking.
researchProduct