Confronto MIUR-ANVUR su “Le Discipline Aziendali per lo sviluppo della Società e dell’Economia” e Assemblea Straordinaria SIDREA

L’assemblea si svolgerà alle ore 14:00 per l’approvazione delle modifiche dello Statuto SIDREA  conseguenti alla realizzazione del “modello aggregato” già recepito nel nuovo statuto AIDEA.

Alle ore ore 15:00 seguirà l’assemblea AIDEA alla quale saranno ammessi tutti i soci ordinari SIDREA (assieme ai soci ordinari delle altre società scientifiche specialistiche e settoriali di area aziendale) nel corso della quale si procederà al rinnovo del Consiglio Direttivo AIDEA.

Preliminarmente, alle ore 11:00, si svolgerà una Tavola rotonda su “Le discipline aziendali per lo sviluppo della Società e dell’Economia” nel corso della quale si avrà il necessario confronto con i rappresentanti del MIUR e dell’ANVUR sulla possibilità di creare un GEV di area aziendale.

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Context matters. Il ruolo del contesto negli studi di controllo di gestione

[Editoriale]

Un elemento di sostanziale continuità ha caratterizzato nel tempo gli studi sui sistemi di controllo di gestione. L’analisi della letteratura specialistica, infatti, rivela che, sebbene si possa riscontrare un’estrema differenziazione di approcci metodologici e di filoni di ricerca, vi è una costante tendenza ad individuare nel ‘contesto’ una variabile rilevante, da analizzare per via delle profonde relazioni esistenti con la progettazione, l’implementazione e l’utilizzo di sistemi di controllo di gestione. Si tratta, però, di un elemento di continuità che non è sintomatico di una sostanziale staticità degli studi. Al contrario, nel tempo la prospettiva di osservazione del contesto è stata oggetto di profondi cambiamenti che hanno ispirato nuovi approcci allo studio dei sistemi di controllo di gestione e del loro concreto funzionamento.

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Pratiche di controllo di gestione nel contesto sanitario italia-no: i cambiamenti in atto nel Sistema Sociosanitario Lombardo

Management accounting e control practices in Italian healthcare system. The case of Lombardy region

In recent decades, reforms in the public sector place new demand on the management and control practices. Focusing on healthcare there are few investigations that analyse the context related to the design of such practices in a holistic sense. Thus, the aim of the paper is the comprehension of how management accounting and control practices change, even in their nature, as the result of reforms, specifically the introduction of L.R. 23/2015 related to the renew Lombardy Health System. A conceptual model inspired by the middle range thinking guides the analysis of the legislation, notes of interviews, conferences and informal meetings with practitioners. Nine months later the introduction of reform, regulations and the perception of involved practitioners seems oriented towards the design of management accounting and control practices with communicative nature.

Keywords: Health sector, management accounting, middle range, Performance Management Systems.

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Exploring the use of Social and Environmental Performance Indicators by European companies

This study explores the use of Social and Environmental Performance Indicators (SEPIs) by European companies, starting from the premise that little is known about how companies internally plan, implement, and monitor their Corporate Social Responsibility (CSR) initiatives. More specifically, given the increasing critiques raised against companies’ CSR practices and the related CSR-washing debate, this study investigates the extent to which firms use SEPIs by distinguishing between internal (i.e., decision-making and control) and external (i.e., disclosure) types of use. It also examines the organizational factors associated with such different uses (namely, size, industry, and compliance to social or environmental certification standards). Empirically, the study is based on a survey conducted across a sample of 129 European firms. This work contributes to the social and environmental accounting literature by collecting and analyzing large-scale empirical evidence that provides a better understanding of the relationships between external and internal uses of indicators, as well as of the influence of firm characteristics on such uses, across both the social and the environmental dimension of the CSR domain.

Keywords: social and environmental performance indicators, control, decision-making, external disclosure, CSR-washing.

MC2017.3_4_LISI_Article

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The clinical risk management. A case study

The continuous increase in healthcare costs as regards GDP and the public expenditure reflects, on the one side, the growth of health demand due to the change in the global epidemiological landscape and, on the other side, a progressive rise in health costs, significantly influencing the sustainability of the world health system. The legislative measures adopted by many countries, primarily aiming at containing the public expenditure, have drawn the attention of academics and practitioners.

The interest is focused on risk management because nowadays this process is considered necessary in healthcare public companies. The reason is that it allows, on the one hand, to reduce waste and, consequently, costs, and, on the other hand, to improve the results and the assistance quality offered. In this context, the aim of the study is twofold: i) to examine the clinical risk management in healthcare organizations; ii) to verify, through a case study, in which way the adoption of innovative managerial models, such as the lean management, can improve performance and reduce the clinical risks caused by adverse events; this, to improve the clinical risk management. For this purpose, we analyze the lean management model implemented in “Morgagni Pierantoni Hospital Unit” of Forlì. The results show a positive impact of lean management model on clinical processes in terms of improvement of performance and higher security of assistance services.

Keywords: clinical risk management, lean management, health care organization, clinical processes, clinical risk, case study.

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La Network Governance a supporto dell’Open Innovation: un’analisi della letteratura

Network governance and Open Innovation. A literature review

This study aims at investigate the state of the art of network governance studies in relation to a specific context, that is research and development (R & D) and open innovation. The research was conducted through a literature review over the period 2007-2017. The obtained results outline a descriptive picture of the main trends in the field of governance in open innovation networks, highlighting the concentration of studies in some research centers and journals, and therefore a need for research that deepens the Governance as a key factor in open innovation processes.

Keywords: network governance, open innovation, literature review.

MC2017.3_7_PIEDEPALUMBO_Allegato 1

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La comunicazione al mercato delle performance economico-finanziarie: il ruolo del controllo di gestione

The emerging role of Management Control to the evolution of Financial Reporting

The general framework of this paper is the evolution of financial and non-financial reporting along with internal and external conditions of companies, which explain this evolutionary path.

Starting from this framework, the objective of this study is to analyze whether Management Control could be included among the internal conditions that lead to changes in the financial and non-financial reporting.

The methodological approach is based on both deductive and inductive logic. Thus, the answer to the research question is provided by the analysis of the literature and is strengthened by a case study.

Keywords: Management Control, Financial Reporting, Business Culture, Financial Performance, Non-Financial Performance.

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Il ruolo dei manager universitari in un’ottica di performance integrata. Analisi di un caso studio

The role of university managers under an integrated performance approach. A case study

Universities are, and this is even truer in Italy, peculiar public administrations, characterized by common elements to other public administrations (PAs) but also by distinctive features. In universities, professionals are the main producers of core services, while an administration works in support of these core functions. In time evaluation focused on teaching and research activities and thus on the academic component of the university, leaving aside the administrative one. Nevertheless, worldwide has increased the relevance of professional management within universities, due to the key role played by it in determining the university. Moreover, the guidelines issued in Italy in 2015 by the National agency for Evaluation of the University System and Research (ANVUR) highlight that all the universities’ activities are affected by the administrative activity and that there is a need to view university performance in a more holistic manner (integrated performance), in which the general objectives of the universities should be linked to the objectives of the professional management. In this context, the main research aim of the paper is to analyze the contribution offered by university managers to the achievement of the university performance by investigating the actual management control systems within universities to verify the degree of linkages of university managers’ objectives with university’s objectives and whether university managers are provided with incentives when university objectives are achieved. The paper addresses the main research question  using a case study methodology applied to the University of Calabria.

Keywords: universities, integrated performance, performance management, evaluation, university managers.

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Intellectual Capital as driver for controlling managers’ performance. An innovative approach

The purpose of the paper is to analyse how Intellectual Capital (IC) of contemporary companies can be used as management control tool, by proposing it as a driver for sport and financial performance from a value creation perspective. Through a quantitative method with an empirical application, the research investigates the football industry. The IC of professional football clubs has been identified in three components: the first team players, the brand and the right of qualification for the competition on sporting merit. The outcomes of the new model based on IC enhancement allow defining a new use of it as management control tool and a driver for clubs’ managers, overcoming the traditional models of traditional objective functions, which do not consider the managers’ role. Furthermore, the new objective function, defined by the research, allows managers to make strategic decisions finalized to achieve clubs success in compliance with ownership aims. Therefore, this study provides a control tool and a driver for managers’ performance that can be used by company ownership.

Keywords: Intellectual capital, management control tool, evaluation tools, football clubs, manager, value creation.

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INDICE

Management Control

3/2017

Sommario

Context matters. Il ruolo del contesto negli studi di controllo di gestione

Marco Gatti, Maria Serena Chiucchi

pag. 5
Pratiche di controllo di gestione nel contesto sanitario italiano: i cambiamenti in atto nel Sistema Sociosanitario Lombardo

Gaia Bassani, Cristiana Cattaneo

» 11
 
The clinical risk management. A case study

Antonio Fusco, Grazia Dicuonzo, Vittorio Dell’Atti, Nii Amoo

» 31
 
Exploring the use of Social and Environmental Performance Indicators by European companies

Irene Eleonora Lisi, Antonella Cifalinò

» 53
La comunicazione al mercato delle performance economico-finanziarie: il ruolo del controllo di gestione

Luciano Marchi, Sara Trucco

» 55
 
La Network Governance a support dell’Open Innovation: un’analisi della letteratura

Palmira Piedepalumbo, Concetta Metallo, Daniela Mancini

» 79
 
Il ruolo dei manager universitari in un’ottica di performance integrata. Analisi di un caso studio

Franco Rubino, Pina Puntillo, Stefania Veltri

» 95
Intellectual Capital as driver for controlling managers’ performance. An innovative approach

Raffaele Trequattrini, Alessandra Lardo, Benedetta Cuozzo, Myriam Cano Rubio

» 123
Mission della rivista e norme redazionali » 143
Fr

Discretionary Accruals in Italian Private Firms and Non-Linear Bank Loan Granting

This paper investigates whether and at what extent private firms reduce the quality of their accruals in order to signal a better portrait to the bank and obtain new or larger bank loans. We measure earnings discretionary accruals of a sample of Italian private firms, testing whether new and larger bank loans are associated with a higher (lower) quality of earnings in borrowers’ financial reporting. We study bank loan levels and changes and how they impact discretionary accruals and found that, surprisingly, private firms’ discretionary accruals are systematically positively affected by an increase in bank loans, although they are negatively affected by the credit worthiness rating assigned to the borrowers. We find that the monitoring role of the banking system with regard to the adoption of discretionary accruals is effective only when the loan is very large. This paper may have implications for policy-makers as it contributes to the understanding of the shortcomings of the banking regulatory system. This is an extremely relevant issue since the excessive amount of non-performing loans held by Italian banks recently threatened the stability of the European Banking Union as a whole.

Keywords: Discretionary accruals, private firms, bank loans, non-performing loans, private loans.

Fr

The Association between Big4 and Cost of Debt in Private Firms

This study investigates the association between choice of a Big4 audit firm and Cost of Debt compared with non-Big4 in Italian firms. Based on a sample of Italian companies audited by an audit firm in the period 2007-2012, we perform OLS regressions to test the Big4 association with Cost of Debt. Results confirm our expectation that audit firm size is a significant criterion of audit firm choice and we find that Big4 is associated with lower Cost of Debt than non-Big4 in private firms. The choice of Big4 audit firm reduce the specific agency conflict between banks and owner/management in private firms. We also find that private firms benefit from lower Cost of Debt than public companies. This research makes a contribution to the literature by extending previous results (Gul et al., 2013, Cano Rodriguez and Alegria, 2012, Karjalainen, 2011) to private firms and to the setting of Italy. Results may also be useful for companies choosing auditors in private firms and in the mitigation of agency conflict.

Keywords: Big4, cost of debt, private firms.

Fr

Concerned about Going Concern: When do Entities in Liquidation have to be Considered a Non-Going Concern According to IFRS?

The rejection of the going concern premise as the underlying assumption of financial statements has far-reaching consequences for accounting. For that reason, it is vitally important to identify the appropriate point in time at which the entity can no longer be regarded as a going concern. Focussing on entities that voluntarily decided to liquidate their operations, the analysis shows that both the IFRS taxonomy and the accounting literature are rather vague on the question of the point in time at which the going concern premise is no longer appropriate. Therefore, we identify the reporting stages that are necessary in the liquidation phase. Contrary to expectations, the paper argues that the going concern assumption should not be immediately abandoned, as retaining it can provide users of financial statements with decisionuseful information. In fact, the paper recommends a value chain based approach. Accordingly, the going concern assumption should not be rejected before the entity has terminated its activities at all stages of its value chain.

Keywords: going concern, liquidation, IFRS, winding-up.

Fr

The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?

The European Commission initiated a discussion on the expediency of using the International Public Sector Accounting Standards (IPSAS), based on the IAS/IFRS,as a common base for harmonizing the public sector accounting systems of the member states. However, literature suggests that accounting is not neutral with respect to the economic, social and political dimensions. In the perspective of evolution of the accounting regulation outlined, balanced between accountability, with the need to represent phenomena for reporting purposes, and decision-making issues, which concentrates on the quantitative importance of the values, the paper aims to analyse the effects of the application of different criteria for the definition of the reporting entity of the local government consolidated financial statements (CFS). The Italian PCA 4/4, the test of control and the financial accountability approaches are examined. The evidence that emerged from the case studies examined identifies several criticalities in the Italian PCA 4/4 and support the thesis that the financial accountability approach is more effective in providing a complete representation of the public resources entrusted to and managed by the group, whereas the control approach better approximates quantification of the group results in terms of central government surveillance. The analysis highlights the importance of the post implementation review period and the opportunity to contextualize the adoption of the consolidated financial statement in the broader spectrum of the accounting harmonization process, participating in the process of definition of the European Public Sector Accounting Standards (EPSAS).

Keywords: accounting regulation, accounting harmonisation, consolidated financial statement, IPSAS, public sector accounting.

Fr

Indice – Financial Reporting 1/2017

Financial Reporting

N. 1/2017

 

The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?

Cristian Carini, Laura Rocca, Claudio Teodori, Monica Veneziani

pag. 5
Concerned about Going Concern: When do Entities in Liquidation have to be Considered a Non-Going Concern According to IFRS?

Marius Hasslinger, Michael Olbrich, David Rapp

» 31
The Association between Big4 and Cost of Debt in Private Firms

Stefano Azzali, Tatiana Mazza

» 63
Discretionary Accruals in Italian Private Firms and Non-Linear Bank Loan Granting

Elisabetta Mafrolla, Viola Nobili

» 83

 

 

SIW ROMA TRE “Qualitative Research in Intangibles, Intellectual Capital and Integrated Reporting”

Il SIDREA International Workshop “QUALITATIVE RESEARCH IN INTANGIBLES, INTELLECTUAL CAPITAL AND INTEGRATED REPORTING: OPPORTUNITIES, CRITICALITIES AND FUTURE PERSPECTIVES”, organizzato dal Dipartimento di Studi Aziendale dell’Università Roma Tre e dal Dipartimento di Management dell’Università Politecnica delle Marche, si terrà il giorno 11 luglio 2018 a Roma presso l’Università degli Studi Roma Tre.

 

 

Call for Papers – EURAM Annual Conference

E’ attivo il Call for Papers della Conferenza Annuale EURAM “Research in Action – Accelerating knowledge creation in management” che si terrà presso la University of Iceland, Reykjavik nei giorni 20-23 giugno 2018. La deadline per la presentazione dei full papers è il 10 gennaio 2018.

Inoltre, nei giorni 17-19 giugno 2018 si terrà altresì presso la University of Iceland il Doctoral Colloquium. La deadline per la presentazione dei contributi è il 24 gennaio 2018.

 

EURAM18_Flyer

 

 

Call for Symposium – SIG Business for Society EURAM 2018

E’ attivo il Call for Symposium – SIG Business for Society “TRANSPARENCY, SUSTAINABILITY, ANTICORRUPTION AND FRAUD SCREENING: BEST PRACTICES AND MISBEHAVIORS” nell’ambito della Conferenza Annuale EURAM che si terrà presso la University of Iceland, Reykjavik nei giorni 20-23 giugno 2018.

I Symposium proponents sono: Prof. Giacomo BOESSO, Prof. Antonio PARBONETTI, Dr. Michele FABRIZI – Università di Padova

I full papers devono essere presentati entri il 10 gennaio 2018.

CALL_Symposium_EURAM18_Trasparency

Convegno “L’Armonizzazione dei bilanci delle Pubbliche Amministrazioni dell’Unione Europea”

Il Convegno “L’Armonizzazione dei bilanci delle Pubbliche Amministrazioni nell’Unione Europea” si  è tenuto il 12 ottobre 2017 a Roma presso la Camera dei Deputati (Sala della Lupa).

Si riporta, in proposito, il messaggio del Prof. Francesco Capalbo (rappresentante italiano IPSASB):

Cari tutti, sperando di fare cosa gradita vi allego la locandina di un evento che si terrà alla Camera dei Deputati il prossimo 12 ottobre 2017 alle ore 15 sul tema dell’Armonizzazione dei Bilanci delle Pubbliche Amministrazioni nell’Unione Europea. L’evento, coordinato dal Presidente della commissione Bilancio della Camera dei Deputati ed organizzato dal CNDCEC e dalla Università del Molise, vedrà la partecipazione del presidente dell’IPSASB e del Presidente della task force EPSAS dell’Eurostat. La partecipazione è gratuita ma per esigenze di sicurezza e di spazio è necessaria la prenotazione entro il 9 ottobre secondo le modalità indicate nella locandina. Saluti

 

Evento_12_ottobre

Slides Carruthers English

2017_10_12_Makaronidis_Rome vfd

Ricerca_DEF_10-2017

Presentazione Capalbo_Parente

Convegno EGPA-IIAS Italia

Il Convegno EGPA-IIAS Italia dal titolo “Lo stato dell’arte della ricerca italiana sulla pubblica amministrazione in prospettiva europea” si terrà a Roma presso l’Aula Magna della Scuola Nazionale dell’Amministrazione (Via Alessandro Caviglia, 24) il giorno 28 novembre 2017 a partire dalle ore 9:30.

SNA-EGPA 28novembre2017_Programma_finale

International Public Sector Accounting Standards Board e IFAC

Da oltre venti anni l’international Accounting Public Standard Board (IPSASB) sviluppa standard e guidance per tutte le entità del settore pubblico. Gli Standard emessi (IPSAS) sono applicati in numerose giurisdizioni e saranno la base per lo sviluppo dei futuri principi contabili europei per il settore pubblico (EPSAS). Uno dei nostri soci, il prof. Francesco Capalbo, è oggi uno dei 18 membri del Board. Il prof. Capalbo, nel mettersi a disposizione dei colleghi per informazioni e indicazioni sul funzionamento del Board e sui documenti prodotti, invita tutti a partecipare attivamente alla produzione degli standard rispondendo a Exposure Draft, Consultation Paper e Issue Paper.

E’ possibile, a tale proposito, consultare le seguenti proposte:

  1. Financial Reporting for Heritage in the Public Sector  (scadenza 30 settembre 2017)
  2. Financial-instruments (scadenza 31 dicembre 2017)
  3. Accounting for revenue and non exchange expenses  (scadenza 15 gennaio 2018)

 

Inoltre, è stato realizzato il Global Regulatory Report (GRR) utile sia nel settore pubblico che in quello privato.

Global Regulatory Report-July 2017

 

Di seguito l’invito del prof. Capalbo

Con la direttiva 85 del 2011 l’Unione Europea ha avviato un percorso per condurre all’applicazione entro il 2025 in tutti i paesi membri dei principi contabili europei EPSAS. Tali principi saranno sviluppati sulla base dei principi contabili internazionali IPSAS (Eurostat, 2017) ed alla loro applicazione è affidato quel pieno passaggio all’accrual basis che, nelle aspettative della Commissione Europea garantirà, a livello microeconomico, un miglioramento nell’efficacia e nell’efficienza della pubblica amministrazione (Commissione Europea, 2013).

Naturalmente, affinché tale percorso si realizzi nel modo più efficiente possibile è essenziale che i principali player della contabilità pubblica di ciascun paese membro partecipino con la massima attenzione possibile al percorso di formazione di quei principi e prima ancora dei principi contabili internazionali IPSAS.

Si incoraggia pertanto la presentazione di commenti da sottoporre attraverso piattaforma elettronica accessibile tramite il link “submitt a comment” presente nelle pagine dedicate a ciascun progetto cui può accedersi cliccando i titoli dei progetti riportati in questa stessa nota. L’operazione richiede che ci sia prima registrati al sito, operazione velocissima ed ovviamente gratuita.

I commenti all’ED sugli strumenti finanziari devono essere presentanti entro il 31 dicembre 2017, mentre i commenti al Cosultation paper su Accounting for Revenue and Non-Exchange Expenses possono essere presentati fino al 15 gennaio 2018. L’IPSASB evidenzia che i commenti risultano particolarmente utili se formulati con specifico riferimento al paragrafo o al gruppo di paragrafi cui si riferiscono.

Per ogni ulteriore approfondimento, è possibile contattare il prof. Francesco Capalbo al seguente indirizzo email: francesco.capalbo@unimol.it

 

 

Logo SIDREA

Sommario VII Sezione

Convegno Sidrea 2016

VII Sezione – Governance e Controlli Interni

Sommario Volume Elettronico – ISBN 978-88-917-3660-4

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Rosa Lombardi

Introduzione

p. 5
Anna Maria Fellegara, Katia Furlotti, Veronica Tibiletti

L’autovalutazione del board nelle società quotate. Riflessioni di sintesi nel contesto nazionale

» 7
Giovanni Ossola, Chiara Crovini

Risk management in corporate governance of smes: finding innovation in traditional theories

» 27
Pierluigi Martino, Alessandra Rigolini, Giuseppe D’Onza

Le relazioni tra le caratteristiche di governance e il risk profile nelle aziende familiari: evidenze dal contesto italiano

» 47

Daniele Gervasio

Il modello ERM nell’ambito del D.Lgs 231/01 come leva per il miglioramento della governance aziendale. Evidenze di un’analisi integrata

» 65
Andrea Bellucci, Martina tofi

La definizione e il monitoraggio del Risk Appetite quale strumento per una gestione strategica delle imprese assicurative

» 79
Marco Taliento, Christian Favino, Angelo Fiorella

Caratteristiche dell’organo amministrativo e performance/valore aziendale: cornice teorica e verifica empirica

» 99
Fabio Zona

Ceo competence, incentives and innovation effort

» 123
Andrea Melis, Luigi Rombi

The determinants of compensation of the board of statutory auditors in Italian non-financial listed firms

» 135
Francesca Aura

Nell’ottica delle banche la board diversity contribuisce a migliorare la reputazione aziendale? Un progetto di ricerca

» 151
Alessandro Giosi, Marco Caiffa, Davide Schina

The M&A operations as source of agency problems on the short-term: the relevance of corporate governance mechanism

» 165

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Ulteriori paper presentati al Convegno Sidrea 2016

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Stefania Migliori, Francesco Paolone, Fabrizio Maturo

Do institutional or foreign shareholders influence national board diversity? Assessing board diversity through functional data analysis

Nicola Moscariello, Michele Pizzo

Minority directors and firm value in a Principal-Principal agency relationship: evidence from Italy

Lucia Giovannelli, Federico Rotondo

The independence of the bodies with control functions. Evidence from Italian banking