Pubblicati da Marchi Luciano

I sistemi informativi per il controllo e la valutazione delle performance nelle università italiane

Information systems for control and performance evaluation in Italian universities Law no. 240/2010 and subsequent legislation imposed on Italian state universities relevant changes to their governance and control systems. This phenomenon has created debates, studies and research on the consequent effects of changes, still going. Furthermore, universities are, especially in Italy, public administrations interesting and […]

I sistemi di misurazione della performance nelle università: considerazioni critiche sul sistema italiano

The performance measurement systems in universities. Critical considerations on the Italian system Performance Measurement Systems have long since been adopted by universities. They have been developed in part as a result of reforms introduced by the wave of the New Public Management, but also as consequence of the harmonization process of the education systems which […]


Management Control 1/2017 Sommario I sistemi informativi per il controllo e la valutazione delle performance nelle università italiane Antonella Paolini, Michela Soverchia pag. 5 I sistemi di misurazione delle performance nelle università: considerazioni critiche sul sistema italiano Natalia Aversano, Francesca Manes Rossi, Paolo Tartaglia Polcini » 15   La disclosure nei Piani delle Performance delle […]

La disclosure nei Piani della Performance delle università italiane. Intenti simbolici vs approcci sostanziali di legittimazione

The disclosure in the Plans of the Performance of the Italian University. Symbolic intent vs substantial legitimacy approaches This research focuses on the Performance Plans drawn up by Italian universities, to understand whether the information conveyed in this documents are able to achieve increasing transparency and greater accountability – fulfilling the willingness expressed by recent […]

La riforma del sistema informativo-contabile de-gli atenei italiani. Una proposta di analisi del nuovo modello di bilancio

The reform of the accounting information system of Italians universities. A proposal of analysis of the new model budget The reform of the financial accounting system in Italian Academia. A first assessment of the University settings and performance through the analysis of the renewed financial reporting. In the context of a wider redesign of Italian […]

Il confronto di performance economico-finanziarie nelle Università: un possibile modello di analisi per indici

Comparing economical-financial performances of Universities. A ratio-based model In Europe and in Italy, Universities are pressured to increase their performance. As a matter of fact, recently, several national governments have introduced quasi-market mechanism, pursuing the aim of encourage competition among Universities, improving efficiency, effectiveness and increasing economic viability. In this scenario, the practice of benchmarking […]

Performance-based funding e sistemi di allocazione delle risorse ai dipartimenti: prime evidenze nelle università italiane

Performance-based funding and resource allocation systems. An empirical analysis in Italian Universities This article presents the results of an empirical research aimed to investigate the relationship between performance-based funding (PBF) systems and resource allocation systems within public sector organizations. This research is focused on the mechanisms for allocation of new faculty positions in Italian public […]

La misurazione della performance sociale nell’esperienza dell’Università di Bologna

The social and environmental performance measurement at the University of Bologna New Public Management principles have led to a growing number of public organisations to use social and environmental performance measurement tools, such as social reports, to be accountable in terms of results, social and environmental impacts. Thus, social report, with reference to the state […]

Percorsi di integrazione tra auditing e controllo di gestione

Integration patterns between auditing and management control This article reviews the research streams published on this journal. We review the journal integrated research approach within the planning, management and information systems fields. Integrated analysis regards the internal-external dimensions, as well as the public-private dimension of the firm. The article links these themes to the papers […]

Fattori influenti sull’efficacia del whistleblowing come strumento di controllo interno

Factors affecting whistleblowing effectiveness as internal control mechanism In order to enhance internal control effectiveness in detecting frauds, Anglo-Saxon firms are developing internal whistleblowing channels and procedures. Some attempts also exist in the Italian context. With our study we discuss about factors affecting the effectiveness of these procedures in an unfavorable context, such the Italian […]