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Mese: Dicembre 2020

“L’integrazione tra gestione del rischio e gestione della performance negli Enti Locali: il caso del Comune di Ferrara” di Enrico Bracci, Adriana Bruno, Giorgia Gobbo

Abstract: Although many authors theoretically underline the importance of the integration between performance management (PM) and risk management (RM), there are not many empirical studies that identify precise and direct links between the two aspects in the public sector. This analysis aims to draw a conceptual model of integration between the performance management and the risk management models in the specific context of local governments. This study has been conducted based on the process-oriented approach and the model, has been designed, because of the analysis conducted in the Municipality of Ferrara. Ref: Bracci, E., Bruno, A. & Gobbo, G (2020) “L’integrazione tra gestione del rischio e gestione della performance negli Enti Locali: il caso del Comune di Ferrara” in Azienda Pubblica n. 2, 2020, pag. 293-310

“Qualitative Methodologies and Data Collection Methods. Toward Increased Rigour in Management Research” di Edward Groenland e Léo-Paul Dana

Abstract: Globalisation opens new frontiers of research that require advanced research methods. While quantitative methods are ideal in some situations, qualitative methods are more appropriate for responding to “how” questions in new contexts. They aim to understand and provide a holistic picture via interaction — a unique advantage over quantitative methods. This textbook for graduate students introduces qualitative research and covers major qualitative methodologies and data collection methods. The choice of methodologies in this book is based on their actual applicability in management research. This approach provides a hands-on emphasis while maintaining both scientific rigour and rooting, and a high practicality level with respect to problem analysis, the collection of data, and the way this data should be analysed. Students and researchers will benefit from features including explanations of the advantages and disadvantages of methodological choices, and elaborated examples of good articles. The reader will acquire an overview of current methodologies, which will facilitate the choice process with respect to research approaches, and is also encouraged to bring personal research skills to a higher level.…

“Economic and Capital Structure of Italian Social Enterprises: Results of a multizonal quantitative study on financial statements” di Guido Migliaccio e Pietro Pavone

Abstract For some years now, and especially in recent months, the daily news has talked and written about sustainability. It refers to the topic known by the authors of business economics as CSR – Corporate Social Responsibility. The theme is complex because it involves ethical, social and relational problems beyond the more typically economic and financial ones. In particular, in Italy, this topic is the subject of debate, considering the recent “third sector” reform, which includes “social enterprises”, regulated by specific legislation. These companies can be analyzed according to different perspectives. The perspective certainly inherent in this juridical form is the social aspect that requires a specific value and managerial approach. However, the social purpose does not exclude the absolute necessity of correct economic, capital and financial balances, which are condition for durability. This paper presents the results of a comparative spatial and temporal analysis of the economic dynamics and capital and financial structure taken from the balance-sheets of 558 Italian social enterprises operating in different production segments, distinguishing them on the basis of geographical…

“New Public Management (NPM) and the Introduction of an Accrual Accounting System: A Case Study of an Italian Regional Government Authority” di Adriana Bruno

Abstract: In recent decades, the dissemination and the adoption of new public management (NPM) have been significant within the new public sector. One key innovation is the adoption of accrual accounting from business enterprise. The unresolved question is, what does accrual accounting mean in practice for government? This book analyzes the initial stage of development of an accrual accounting system in the context of regional government in Italy. It presents the accrual accounting system as a new technology and contributes to understanding of neutral tools involved in a public sector reform. Reference: Bruno, A. New Public Management (NPM) and the Introduction of an Accrual Accounting System: A Case Study of an Italian Regional Government Authority. Springer Nature. More info:

Call for paper: 2nd Workshop European Institute for Advanced Studies in Management (EIASM), Online, March 18-19, 2021.

Workshop on Preventing Accounting Scandals: Practices and Practitioners The literature on fraud and accounting scandals is voluminous and predicated on different approaches and research methodologies. The workshop particularly aims to explore practices and practitioners behind fraud and accounting scandals under different perspectives and different scenarios, with the aim of bringing out new research questions on this area. The workshop organizers are open to all types of methodologies. To present your research at the workshop, you should submit an extended abstract or a full paper by December 16, 2020 (extended deadline) More info:

Presentazione del libro “Il valore dell’accessibilità: una prospettiva economico-aziendale”, 17 dicembre 2020

Il giorno 17 Dicembre 2020 alle ore 17:00 in video collegamento su: Indice del volume Elio Borgonovi, PrefazioneAlex Almici, Alberto Arenghi, Renato Camodeca, IntroduzioneL’accessibilità: definizioni e profili di indagine(Il concetto di accessibilità; La regolamentazione internazionale, comunitaria e nazionale in materia di accessibilità; Universal Design, Design for All e Inclusive Design; L’accessibilità: profili d’indagine)I profili economico-aziendali dell’accessibilità(La rilevanza economica dell’accessibilità; Accessibilità, economicità e attori rilevanti; L’approccio delle “capabilities”; La misurazione del valore economico dell’accessibilità)L’accessibilità nella prospettiva dell’impresa e dalla pubblica amministrazione(Responsabilità sociale e accessibilità; L’accessibilità nell’azienda di produzione; L’accessibilità nell’azienda pubblica; L’accessibilità e il ruolo dell’Information & Communication Technology)Il valore economico dell’accessibilità(Premessa; Il valore economico dell’accessibilità intra-organizzativa; Il valore economico dell’accessibilità beni-servizi-luoghi; La comunicazione d’impresa in materia di accessibilità; La comunicazione della pubblica amministrazione in materia di accessibilità)Bibliografia. Ref.: Almici, A., Arenghi, A., & Camodeca, R. (2020). Il valore dell’accessibilità: Una prospettiva economico-aziendale. FrancoAngeli.

“Along the Pathway of University Missions: A Systematic Literature Review of Performance Indicators” di Riviezzo Angelo, Napolitano Maria Rosaria, Fusco Floriana

Abstract: Over the last decades, the pressure on the university to facilitate direct application and exploitation of its knowledge and capabilities to contribute to social, cultural, and economic development has steadily increased. As a result, new missions have been recognized to universities, new theoretical frameworks have been developed, and new university models have been proposed, including the “entrepreneurial university”, the “civic university”, the “community-engaged university”, the “transformative university” or the “interconnected university”. Thus, a corresponding advancement of performance metrics and indicators used to assess the impact of university activities is required. Through a bibliometric and then a critical review of the extant literature, this study provides: i) an overall picture of the state-of-art of literature on universities’ missions and roles in regional development; ii) a systematisation of the contributions on performance measures and indicators of universities’ activities. Reference: Riviezzo, A., Napolitano, M. R., & Fusco, F. (2020). Along the Pathway of University Missions: A Systematic Literature Review of Performance Indicators. In  Ana Dias Daniel, Aurora A.C. Teixeira and Miguel Torres Preto (eds), Examining the Role of Entrepreneurial…