Pubblicati da Angelotti Alessandro

Going public as a driver to break the glass ceiling. Piquadro spa case history

The paper aims at tracing a connection between on one side studies and researches about glass ceiling and on the other side studies and researches about going public process. Many different works have been in fact already published about the two topics considering them separately, but it seems not yet investigated the specific link between […]

The Impact of Family Ownership on Investment Decisions

Despite a long stream of research on family businesses behavior and conduct, evidence on the heterogeneity of investment choices among family firms is yet quite unexplored. This study investigates the impact of family ownership on the firm’s investment decisions, examining the potential variations between the first and later generations of family firms. Our findings show […]

Social Impact Investment: social and financial returns related to risks. A theoretical approach

An increased interest surrounds the theme of Social Impact Investment from both academics and practitioners. It becomes much more trigger investing on social performance instead of pursuing only financial returns. However, there are not clear-cut definitions and boundaries on this issue. Moreover, little has been talking about the construction of an impact investing portfolio optimization. Thus, this field […]

Criminal firms: Exploring Negative Externalities on Non-Criminal Competitors

The aim of this paper is to provide empirical evidence on the channels through which organized crime affects economic activity and imposes economic costs in developed areas. The presence of organized crime is typically conceived as an obstacle to the economic development and extant research has analyzed the economic origins as well as the economic costs […]

Economicità e disabilità: un connubio possibile? Il governo inclusivo dell’azienda per un’economia e una società inclusive

La popolazione con disabilità cresce ovunque per il migliore tenore di vita e i progressi della medicina. Aumenta, quindi, il bisogno di protezione sociale che non potrà essere solo a carico della spesa pubblica. Le persone con disabilità debbono, dunque, diventare risorse economiche per se stesse, le loro famiglie, le aziende e l’intero sistema economico. A […]

The rating of company-stakeholder relationships : a tool for efficient and dynamics strategies

La globalizzazione dei mercati e le nuove tendenze sociali comportano da parte delle aziende la definizione di nuove strategie e nuovi comportamenti che inevitabilmente devono tenere conto dell’ambiente in cui esse operano e delle aspettative dei vari portatori di interesse. Il perseguimento di un equilibrio dinamico, economico e sociale da parte dell’azienda comporta un’integrazione (necessaria) delle […]

Il governo e il controllo dell’integrita’ pubblica per la creazione di valore: consonanze e dissonanze strategiche e gestionali

Il presente contributo si caratterizza per il tentativo di osservare ed analizzare la capacità dei modelli e degli strumenti di performance measurement (Bovaird T. 2003; Holzer M., Yang K., 2004; Borgonovi E., 2008; Bianchi C., 2013), nell’attività di emersione e concorso alla produzione e alla generazione del valore pubblico (Benington J. 2009, Benington J., Moore […]

Corruption prevention and reporting. Legitimacy concerns in the Italian Regional Governments

  The paper examines the degree of thoroughness of the information provided in the Anti-corruption plans by Italian regions, to understand whether these are driven by symbolic legitimacy purposes or accountability needs. Employing a meaning oriented content analysis and a multiple correspondence analysis, the research discusses the thoroughness and the heterogeneity of the plans, identifying […]

The (in)dependence of public managers from politicians in public sector organizations: a comparative research

  The politics-administration dichotomy represents a formally accepted and frequently used model in many advanced countries, but, recently, it has proven incapable of capturing the reality of the public sector, where the distinction between political and administrative staff is more theoretical than real. This paper aims to investigate how politicians influence managerial activities in the […]

The local authorities’ role in disseminating gender equality. Evidence from Italy

The European Institute for Gender Equality (EIGE), born in 2010 in order to contribute and to strengthen the promotion of gender equality, is an autonomous body of the European Union (EIGE, 2015a). It aims to become the Europe’s knowledge center on gender equality by collecting knowledge and by sharing useful experiences and expertise. Its activities […]

Il processo di budget e l’interiorizzazione dei valori: il caso di un ospedale italiano

Il budget è tipicamente considerato uno strumento di controllo formale. Esso tuttavia incorpora valori aziendali e strategici che, se interiorizzati, favorirebbero sia la realizzazione degli obiettivi di budget sia il percorso strategico dell’azienda. Il paper studia, integrando letteratura di management accounting e letteratura relativa alla self-determination theory, un caso aziendale di un’azienda ospedaliera che, nel […]

Evidence-based policy making: the case of Sardinian patients mobility for hospital treatments

“Patients mobility” is a well-known and widespread phenomenon of increasingly importance both in Europe and worldwide. In Europe it has been regulated since the Seventies to allow people temporarily abroad to get treatments to be funded by their home healthcare systems (Legido-Quigley et al, 2007). Later, in the Nineties the European Court of Justice expanded the possibility for citizens […]

Medical managers’ managerial self-efficacy and role clarity: how do they bridge the budgetary participation –performance link?

The introduction of New Public Management inspired reforms in healthcare has encountered the resistance of many healthcare professionals who perceived the managerial approach to healthcare as a challenge to their professional culture, legitimacy, autonomy, and power (see, for example, 1, 2). The emergence of professional hybrids, such as medical managers in healthcare, i.e. individuals with […]

Governance variables and equity in italian health care system. Some critical considerations

The institutional system of federalist type that is developing in Italy makes the study of the impact of health systems on health particularly relevant. The National Health Service has been characterized by a large and deep process of decentralization with transfer of responsibilities from the central to regional level, giving rise to – in fact […]

Sommario X Sezione

Convegno Sidrea 2016  X Sezione – Aziende Sanitarie Sommario Volume Elettronico – ISBN 978-88-917-3660-4 _ Luca Anselmi Introduzione p. 5 Pina Puntillo, Franco Ernesto Rubino Governance variables and equity in Italian health care system. Some critical considerations » 7 Sabrina Gigli, Federica Bandini Le case della salute all’interno dei nuclei di cure primarie: efficacia del processo di […]

Sommario IX Sezione

Convegno Sidrea 2016 IX Sezione – Amministrazioni Pubbliche Sommario Volume Elettronico – ISBN 978-88-917-3660-4 _ Luca Anselmi Introduzione p. 5 Maura Campra, Paolo Esposito, Paolo Ricci Il governo e il controllo dell’integrità pubblica per la creazione di valore: consonanze e dissonanze strategiche e gestionali » 7 Arianna Rosi Il pay for performance nelle Utilities italiane. Un’analisi esplorativa […]

Presentation of Other Comprehensive Income: is there a relationship with the total amount, the sign and the volatility of such accounting items?

The paper analyzes the ways of reporting other comprehensive income (OCI) and their relationships with three different variables, i.e. the volatility, the sign and the total amount of such accounting items. In order to investigate the reasons of such relationships, the study considers the final annual financial statements approved for the accounting periods from 2009 (i.e. the first […]

Ten years of IAS/IFRS mandatory adoption in EU. A cost/benefit analysis of Italian listed companies: preliminary results

European Regulation n. 1606/2002 (from now on, IAS Regulation), as legally enforcing the compliance with IAS/IFRS, has significantly changed the accounting system of all European listed companies, and not only. The aim of IAS Regulation is specified as follows (Article 1): “This Regulation has as its objective the adoption and use of international accounting standards in the […]

Evoluzione e volatilità del valore dei multipli economici. Un’analisi comparata 2005-2015

I metodi basati sui moltiplicatori costituiscono uno dei criteri più diffusi nell’ambito della valutazione d’azienda. Dal momento che essi sono basati sui valori di borsa o sull’esito di transazioni comparabili, è inevitabile che tale metodologia risenta più di altre delle condizioni contingenti del mercato. Infatti è appurato che in una fase di “euforia economica” i multipli tendono a presentare […]

La stima del premio per il rischio mediante il modello a tre fattori. Un’analisi empirica del mercato italiano

I procedimenti basati sui flussi attesi, sia reddituali che finanziari, sono quelli più utilizzati nella pratica professionale per la stima del capitale economico (Caramiello 1993; Coda 1966, Copeland et al,. 1991; Ferrero 1966; Guatri, 1990; Massari 1998; Paganelli 1992; Viel et al. 1991; Zanda, Lacchini, Onesti, 2013). Nell’applicazione di tali metodi, il tasso di attualizzazione […]

La valutazione delle società calcistiche

L’articolo analizza come nel settore delle società calcistiche in cui i risultati economici sono in media negativi, il valore delle società calcistiche non sia correlato ai redditi, bensì ai fatturati. La letteratura ha dimostrato come la redditività del settore è generalmente negativa già a livello della gestione caratteristica, tuttavia, la differenza tra valore di mercato […]

Earnings management and government elections: evidence fromMunicipalities Owned Firms

Purpose –The purpose of this paper is to investigate if, when a firm is politically connected, the perspective of an incoming election has the ability to affect the magnitude of earnings management in its financial statements. Design/methodology/approach – We identify Municipalities Owned Enterprises (MSOEs) as a typical example of politically connected firms and we measure the magnitude of Earnings management […]

Beyond firm-level determinants: the effect of M&A features on the extent of M&A disclosure

Accounting literature has mainly focused on country- and firm-related factors driving the extent of financial report disclosure, also when studying disclosure on specific transactions or events. We contend that in the latter case transaction-specific features cannot be neglected, as they may offer significant incentives to deliver or withhold information. This study examines, in an IFRS […]

From the Income Statement Model to the Balance Sheet Model: an Empirical Analysis on the Impact on SMEs’ Earnings Quality

Financial accounting figures have always been a result of a pragmatic compromise between the income statement model (i.e., revenue/expense approach) and the balance sheet model (i.e., asset/liability approach) (Dichev, 2008). However, during the last decades, financial reporting standards have been gradually moving from the former approach to the latter (Jinnai, 2005), describing the asset/liability view […]

Cost management and sustainability in new product development: a research note

This paper explores the role played by cost management in new product development activities when a firm pursues a sustainability strategy. The study aims to contribute to the growing knowledge on this topic and to verify, through a case study, previous research findings (Giannetti and Marelli, 2016), which showed that firms more oriented to sustainability […]

L’analisi strategica dei costi nella scelta tra tecnologie sanitarie alternative

Le innovazioni tecnologiche in campo sanitario si susseguono in modo estremamente rapido e con costi tendenzialmente crescenti. L’attuale sistema che si basa su tariffe standard predeterminate non è in grado di adeguarsi rapidamente all’incremento di costo che le innovazioni tecnologiche determinano, inducendo molto spesso gli operatori a rinunciare o quantomeno a trasferire nel tempo l’introduzione […]

An application of time-driven activity-based costing in a hospital setting

Activity-Based Costing (ABC) has been considered particularly well suited to cost assessment in healthcare. However, ABC systems often tend to overestimate resources used, inviting underestimation of unused capacity. To resolve this problem, a new approach known as Time-Driven Activity Costing (TDABC) has been more recently devised and tested in real settings that include healthcare environments. […]

L’impatto sociale della formazione universitaria: il modello valutativo SROI nei CdS di ambito economico-aziendale

  Dopo l’avvio del Processo di Bologna e la conseguente riformulazione dei percorsi di formazione, si è sviluppata un’ampia riflessione sulla valutazione delle performance universitarie. In effetti, si è assistito alla sviluppo di istanze di legittimazione sociale, precedentemente impensabili e, per certi versi, sovversive del plurisecolare posizionamento reputazionale dell’accademia che non esigeva un documentato riconoscimento […]

Topics in accounting and management studies

The objective of this study is to analyze topics in the scientific sector of research titled “Economia Aziendale” (SECS-P/07) that include research related to accounting and management studies. Our aims are to identify the main topics and to analyze their historical evolution in Italy. The opportunity to develop this research originated from the recent provision of […]