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Indice – Management Control – n° 2/2017

Management Control

2/2017

Sommario

Controllo della performance nelle aziende dei servizi: contributi e tendenze

Selena Aureli, Claudio Travaglini

pag. 5
Rilevazione del gap tra DRG price e internal cost: implicazioni di case-mix accounting

Cristiana Cattaneo, Gaia Bassani

» 13
 
Performance economiche e ambientali nelle aziende italiane di igiene urbana: prime evidenze empiriche

Francesca Bartolacci, Antonella Paolini, Anna Grazia Quaranta, Michela Soverchia

» 33
 
Managerial accounting and charity in hospitality enterprises

Maria-Gabriella Baldarelli

» 53
Misure di performance innovative e modelli di business: il caso delle aziende aeroportuali italiane

Vincenzo Fasone, Mariano Puglisi

» 71
 
Applying business analytics for performance measurement and management. The case study of a software company

Franco Visani

 

»

89
 
Caratteristiche dell’Audit Committee e Gestione del Rischio Bancario: un’analisi empirica del contesto europeo

Davide Rizzotti, Claudia Frisenna

» 125

 

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Controllo della performance nelle aziende dei servizi: contributi e tendenze

Performance evaluation in service companies. Contributions and trends

This issue of Management Control focuses on the so-called service sector or tertiary sector, which represents the most important component of every country’s economy. Since this sector covers a wide variety of activities, this issue gathers contributions on performance measurement systems and metrics used in different types of service businesses, such as transport companies, restaurants, public utilities, financial institutions, software companies and organizations delivering healthcare services.

Reasons for a thematic issue on performance evaluation in service companies are: the speed at which modern countries have made the transition to service-based economies, the emergence of new Internet-based services and ways of using services due to the spread of ICTs and the demand for new management control systems or metrics capable to respect services’ characteristics and their trends of change like the increasing involvement of costumers in service production.

Selected contributions coherently highlight the need to integrate financial performance metrics with the measurement of qualitative and non-monetary results like customer satisfaction and socio-environmental impacts, the shift from monitoring processes to focusing on service outcomes and the opportunity offered by ICTs to collect and elaborate a great amount of data on customers, processes and external sources and use them to improve service managers’ decision making.

Keywords: management control, ICT, public services, performance measurement, service co-production.

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Rilevazione del gap tra DRG price e internal cost: implicazioni di case-mix accounting

Case-mix accounting. The gap analysis between DRG price and internal cost

In recent years, national and international studies analyse issues related to the consumption of resources, efficiency and appropriate costs in health care. In this framework, the Diagnosis Related Groups (DRGs) system and its implication for case mix, management accounting systems and processes in hospitals still requires research. This study has two objectives. The primary purpose is to investigate the gap between DRGs price and the internal cost for the hospital. The focus on the nursing care and non clinical services is due to the increasing relevance of the health and social care domain and non clinical services as well. Secondly, we want to investigate the opportunity to implement, especially at the national level, accounting case mix systems. The analysis in a hospital in northern Italy provides some results and insights in both directions.

Keywords: DRG, case mix accounting, cost, hospital.

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Performance economiche e ambientali nelle aziende italiane di igiene urbana: prime evidenze empiriche

Financial and environmental performance in Italian waste management companies. An empirical analysis

This article deals with Italian companies owned by Municipalities operating in collection, treatment and disposal of municipal solid waste. The aim is to carry out an exploratory analysis to understand if waste management “good practices” (in terms of separate collection) can be realized by these companies without compromise their financial performance. To verify if a relationship between financial and environmental sustainability exists, an empirical analysis on 45 companies for the years 2012-2013-2014 has been carried out, calculating the ROI ratio and the separate collection per capita: the analysis shows that this relationship exists, even if with a decreasing correlation coefficient in the triennium.

Keywords: waste management companies, separate waste collection, financial performance, environmental performance.

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Managerial accounting and charity in hospitality enterprises

This paper has the objective of analysing the managerial accounting tools in the case of “Lentil as Anything” (LAA), that is an innovative charity in the hospitality industry. It is based on a new typology of catering, in which people can eat and will then pay as they “feel”. The combination of accounting and charity creates a new model of social enterprise and suggests certain analyses regarding the most important tools to use in management control in this area of the tourism sector.

Keywords:  managerial accounting, charity, hospitality industry, social enterprise.

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Misure di performance innovative e modelli di business: il caso delle aziende aeroportuali italiane

Innovative performance measures and business models. The case of Italian airport companies

Business performance measurement literature stated that traditional metrics based strictly on economic and financial perspectives are not longer adequate for the purpose of monitoring and evaluating business performance. Nowadays innovative performance measurement systems are needed to better understand the evolution of businesses.

Because of emerging business models a modification and a deep impact on the definition of companies’ boundaries occurs. Accordingly, the main aim of this paper is to offer a theoretical contribution to the definition of new and innovative performance metrics in the context of a dynamic industry such as airports.

In this work, through the case study method, an innovative system to performance measurement is provided and the so-called “business model value creation ratio” is proposed. This specific approach encompasses simultaneously both shareholder perspective (quantitative-financial measures) and customer perspective (qualitative and non-financial measures).

Keywords: performance, business model, aeroporti, strategia, controllo.

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Applying business analytics for performance measurement and management. The case study of a software company

The concept of Business Performance Analytics (BPA) represents the adoption of analytical methods to support strategy control and (re)formulation. The purpose of the paper is to explore the potential support that BPA can provide for performance management systems. The study, through an interventionist approach, empirically tests a 5-step BPA framework (Raffoni et al. – forthcoming -) and provides insights for further developments.

The longitudinal study, conducted at a company operating in the data-security industry, supported the analysis of BPA potential and offered a number of insights to refine the framework and shed light on critical organisational issues. This paper offers both theoretical and practical suggestions. It is one of the few attempts to investigate the potential of Business Analytics in enhancing strategic control. It provides insights in a practical framework that could be used to guide further research in the area and provides an account of potential challenges faced by businesses when trying to move to strategic control with a data-driven approach.

Keywords: Business Analytics, Performance Measurement Systems, Business Performance Analytics, Big Data.

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Caratteristiche dell’Audit Committee e Gestione del Rischio Bancario: un’analisi empirica del contesto europeo

Audit Committee characteristics and Bank’s Risk Management. An empirical analysis of the European context

This paper examines how three Audit Committee characteristics (i.e., busyness, independence, and gender diversity) affect the effectiveness of its monitoring over bank risk taking and bank risk management strategies. It also explores whether country-cultural features shape the above relationships. Empirically, we analyse, using descriptive statistics and regression models, a sample of European commercial banks listed in the STOXX EUROPE 600 BANKS (ticker SX7P) between 1/1/2008 and 31/12/2013, investigating the direct impact of the Audit Committee characteristics on the bank risk taking, and the moderating effect on the risk-performance relation. In order to examine the role of national culture, we compare two subsamples of European countries, namely SIP (Spain, Italy and Portugal) and NON-SIP countries, characterized by different level of mutual social control, trust on stranger, and gender equality. Data regarding audit committee and board of directors were hand collected from each firm’s Internet site, while financial data concerning ROA, leverage, total assets and stock price series were collected from the Datastream database.

 Keywords: Audit Committee, Bank Risk, Culture, Busyness, Independence, Gender diversity.

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INDICE

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 università italiane. Intenti simbolici vs approcci sostanziali di legittimazione

Alessandra Allini, Adele Caldarelli, Rosanna Spanò

» 37
 
La riforma del sistema informativo-contabile degli atenei italiani. Una proposta di analisi del nuovo modello di bilancio

Sabrina Gigli, Marco Tieghi

» 61
 
Il confronto di performance economico-finanziarie nelle Università: un possibile modello di analisi per indici

Isabella Mozzoni, Simone Fanelli, Antonello Zangrandi

» 93
 
Performance-based funding e sistemi di allocazione delle risorse ai dipartimenti: prime evidenze nelle università italiane

Andrea Francesconi, Enrico Guarini

» 115
 
La misurazione della performance sociale nell’esperienza dell’Università di Bologna

Federica Farneti, Benedetta Siboni, Carlotta del Sordo

» 137
 
Mission della rivista e norme redazionali » 167
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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 peculiar, characterized by common elements to other public entities, but also by distinctive and almost unique features.

This issue of Management Control includes six papers related the performance measurement and evaluation in the Italian universities. This issue is analyzed for as performance should be according to recent legislation, but also for how it should be according to the management and accounting principles not adopted by law, which could support internal decision-making processes (at the single university level) and external (at ministerial level, in terms of public policies).

Some critical issues emerged: the difficult integration of information systems useful for control and decisions; the habit to use cash accounting, with no consideration of operations’ economic aspects, it’s hard to overcome as a mentality and organizational processes; past practices in measuring/assessing teaching and research processes determined their excessive autonomy, while they should be integrated with each other and with the overall universities’ functioning.

Keywords: Performance Measurement Systems, Italian Universities, Performance plans, disclosure, accrual accounting, performance-based funding, social reports.

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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 have affected many countries, particularly in Europe. This paper provides an overview of the Performance Measurement Systems adopted in most European countries and introduces a critical analysis of the Italian system, focusing on the three main university missions that require evaluation. These are: research, teaching activities and transfer of technology, all of which are affected by the administrative activity. Through a documentary analysis, particular attention is given to the guidelines issued recently in Italy by the National Agency for the Evaluation of the University System and Research (ANVUR).

From a critical analysis of the systems currently adopted in Italy, taking into account also the systems in other countries, the need to view university performance in a more holistic manner emerges. This would lead towards an integrated assessment of the three main missions that each university is required to accomplish.

Keywords: Performance Measurement Systems, Italian Universities, ANVUR guidelines.

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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 regulatory attempts – or if, conversely, they constitute a mere symbolic compliance effort. The study embraces the legitimacy framework and relies upon a meaning oriented content analysis of 66 Performance Plans. The main findings show little strategic value underlying Performance Plans, as well as the persistence of certain information gaps on key areas of strategic importance, offering a noteworthy contribution not restricted to the academic debate, but valuable for policy makers and practitioners.

 Keywords: University, Performance plane, disclosure, legitimacy.

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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 university information systems, the shifting from the cash to the accrual accounting approach represents a radical change on the ways to communicate financial and economic information to the stakeholders. At the same time, this also implies an overall transformation of Universities’ internal and external relationships. Such revolutionary changes are determining, in fact, significant modifications both for organizational mechanisms and for decision-making processes. In particular, new priorities seem to shape the governance system, as well as the relationships between the Dean and the other institutional bodies: Board of Directors and Academic Governing Council (Senato Accademico), in particular. The introduction of new tools for external communication offers, therefore, a different representation of university’s structure and performance, affecting the interactions between University and its stakeholders. With the aim to explore such changes, we propose a preliminary analysis of the renewed financial reporting – according to the reform of D.M. n. 9/2014 – of a sample of Italian Universities. In particular will be considered the income statements and the balance sheets at 30 April 2015.

 Keywords: university, accrual accounting, financial reporting, accounting change.

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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 is becoming more important as it provides a realistic approach for assessing the performance in critical areas for learning from the experience of other organisations. However, the majority of performance indicators only refers to the two main core activities of University (research and teaching), underestimating the economical-financial performances. The idea is to provide managers with a multidimensional performance evaluation system, which also consider the accounting dimension as an essential element to support strategic decisions. The paper aims to define a set of balance sheet ratios, which take into account the peculiarity of University management, meanwhile developing data-benchmarking process for monitoring and compare economic and financial dynamic in higher education institutions.

Keywords: higher education, benchmarking, balance sheet ratios.

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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 universities, which are characterized by an increasing relevance of PBF over the last years. This context allows us to assess both the coherence between universities’ performance measurement systems and the PBF system and the awareness of its effects. Results show, with few exceptions, a high degree of maturity in the design of universities performance measurement systems. These systems have been primarily designed to be consistent with universities’ organizational context and strategies so avoiding a simplistic transposition of performance indicators drawn from the PBF system.

Keywords: higher education, public universities, performance measurement systems, performance-based funding, resource allocation.

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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 universities, is developing. This article analyses, the process to develop a social report and the consequential performance measurement in terms of social and environmental impacts. The social report of the studied organisation is an expression of the following functions: (1) transparency of the activity, (2) internal governance (3) stakeholders engagement and (4) measurement of the economic, social and environmental impacts provide with reference the territory. The case study method is used to develop this research. We have applied it to the University of Bologna, which is a large-university that has included in its stated (set out in the Charter of the University to be therefore developed consistently every year) reporting system the social report.

Keywords: environmental performance, social reports, social and environmental impacts.

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Sommario XII Sezione

Convegno Sidrea 2016

 XII Sezione – Aziende Non-Profit Etica e Responsabilità Sociale

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

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Luca Anselmi

Introduzione

p. 5
Alessandro Migliavacca, Christian Rainero, Luigi Puddu

Aziende, Amministrazione Razionale e Impatto Sociale

» 7
Giacomo Boesso, Fabrizio Cerbioni

Foundation’ Governance for Strategic Philanthropy: the second national survey

» 27
Paolo Esposito, Francesco Manfredi, Alessandra Ricciardelli

How to create public value through integrated cultural systems?

» 43
Monia Castellini

L’efficacia del controllo di gestione nelle imprese sociali tra attendibilità informativa e Knowledge Accounting. Un’analisi empirica

» 61
Massimo Ciambotti, Federica Palazzi, Francesca Sgrò

Performance measurement in social cooperative enterprises

» 85
Floriana Fusco, Guido Migliaccio

Cooperatives and Crisis: Financial Dynamics on the Italian Primary Sector Cooperatives

» 99
Massimo Saita, Maria Vittoria Franceschelli

Preparing financial statement: the restricted accountability of Non-profit organizations

» 115
Maria Gabriella Baldarelli

Territory entities process to implement social and environmental accounting and reporting: some drivers and actions in theory and praxis

» 131
Sergio Paternostro, Marcantonio Ruisi

Il contributo del Bilancio Sociale alla valutazione della performance delle aziende museali

» 155

Giulia Bellante, Laura Berardi, Philippe Eynaud, Eugenia Nissi, Michele Rea

Nonprofit governance and accountability practices. A comparative analysis between Italy and France

» 177

 

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Aziende, amministrazione razionale e impatto sociale

Sin dalle prime opere dei maggiori esponenti della scienza economica, si è sempre profilata una centralità della persona nel ciclo economico. Lo scopo di ogni attività umana si coniuga nell’esaudire quegli impulsi personali che stimolano ogni soggetto al raggiungimento di obiettivi prefissati, e si configurano sotto forma di bisogni e necessità. La soddisfazione di questi bisogni è il centro dell’operato proprio e degli altri soggetti che compongono l’ambiente sociale di riferimento della persona. Le aziende, secondo una prima definizione in quest’ottica, coniata da Zappa, altro non sono che una “coordinazione economica in atto, istituita e retta per il soddisfacimento di bisogni umani” (Zappa, 1950), o meglio “un istituto economico destinato a perdurare che, per il soddisfacimento di umani bisogni, ordina e svolge, in continua coordinazione, la produzione o il procacciamento e il consumo della ricchezza” (Zappa, 1957). Analogamente, Ferrero ricordava che “l’azienda è lo strumento dell’umano operare nell’attività economica” (Ferrero, 1968). Secondo queste accezioni si conferisce così all’azienda una natura strumentale e secondaria rispetto alla volontà e ai bisogni della persona, che perdura congiuntamente alla persona e oltre la sua esistenza. Le aziende assumono quindi una dimensione “nello spazio” e “nel tempo” (Puddu, 2010). La dimensione spaziale si concretizza nella necessità di monitorare le proprie performance sotto l’aspetto finanziario (generazione o consumo di risorse finanziarie), economico (creazione o consumo di fattori produttivi) e patrimoniale (generazione o consumo di ricchezza), nonché sotto l’aspetto “sociale” (generazione di impatto, positivo o negativo, sulla società, l’ambiente, i lavoratori, le comunità in cui opera, secondo criteri “non finanziari” e di sostenibilità). […]

Key-Words: Rendicontazione sociale

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Foundations’ governance for strategic philanthropy: the second national survey

Should non-profit organizations’ leaders rely on enhanced governance mechanisms to optimize the social outcomes of the philanthropic strategies their organizations implement? The recent literature on the non-profit sector has investigated the composition, role, responsibilities, and characteristics of non-profits’ boards. However, there is a lack of research on the causal link between governance practices and effective philanthropic strategy. This gap should be filled because non-profit organizations are increasingly pivotal elements of the “private welfare state” that exists in Europe and the OCSE. While other kinds of organizations that are involved in philanthropy and public welfare face competition (i.e., corporations), budget constraints (i.e., governments), or fundraising imperatives (i.e., NGOs) that limit their ability to address public welfare, private endowed foundations feel less such pressure, so they can tackle social issues that other organizations or individual donors may not. The purpose of this paper is to present the second survey, which will enlarge an existing pilot study on 112 large Italian foundations, the exploratory results of which show strong correlations between sophisticated governance and more challenging philanthropic strategies. Using a second on-line survey and ex-post structured interviews, the research team is currently collecting data from a representative sample of board members of Italian foundations with the goal of investigating the relevance of factors like board capital, board processes, philanthropic culture, and board leadership in optimizing foundations’ grant-making processes and social welfare creation strategies. The results of the study should reveal whether and when well governed private foundations can spend money more effectively and efficiently than individual donors and poorly governed foundations can.

Key-Words: non-profit organization, Foundations, Governance, Grant-making, Strategic Philanthropy

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How to create public value through integrated cultural systems ?

This paper focuses on the topic of Public Value in the realm of Community Governance with the aim to fill the gap in the literature of Public Management and Governance and to provide practitioners with good tools for measuring Public Value. It is argued, infact, that there is a major opportunity for governments to achieve effective and efficient results in improving their communities by allowing citizens to use performance measurement (Bovaird 2003, Holzer and Yang, 2004; Borgonovi 2008; Bianchi, Wiliams, 2013) to generate actions towards better public services (Bianchi, 2009, 2012, 2014; Bianchi, Rivenbark, 2014). In other words, the model of Community Governance, observes  the linkages between citizens, governments and measuring performance as configured in a triangle (Foley, Martin, 2000). The literature will also cover the issue of the territorial dimension named the Metropolitan Area (Bryson, 2011) that, by its natural and original configuration as a public policy, is “per se” conceived as a form of public value that is generated or destroyed (Esposito, Ricci, 2015). Within the territorial configuration of Metropolitan Areas, policies towards the creation of integrated cultural systems, such as culture systems in this circumstance, will be also explored in order to understand how can create public value through integrated cultural systems and  if Performance Measurement represents a tool that is useful to visualize tangible and intangible Public Values or if it is, rather, a “myth” as argued by some authoritative scholars (Mondell, 2004).

Key-Words: Amministrazioni Pubbliche,  public value, community governance, integrated cultural system, performance measurement

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Il controllo di gestione nelle imprese sociali tra attendibilità informativa e Knowledge Accounting: un’analisi empirica

Obiettivi di ricerca: Nel presente lavoro l’autore intende indagare, all’interno di una azienda cooperativa sociale, le implicazioni relative agli effetti che si possono produrre sul sistema decisionale in ragione di distorsioni informative derivanti dalle modalità di aggregazione e di allocazione dei costi. Metodologia: L’attendibilità delle informazioni all’interno del sistema di cost accounting e le ripercussioni delle asimmetrie informative sul sistema decisionale è stato indagato ricorrendo ad un approccio di tipo deduttivo-induttivo, avvalendosi di una metodologia qualitativa e scegliendo il metodo del case study. Risultati: Dall’indagine emerge quanto la mancanza di conoscenze o consapevolezza in materia di cost accounting e le problematiche connesse all’interpretazione dei dati si ripercuotono e manifestano sul sistema decisionale da parte dei manager nelle aziene cooperative sociali. Apporto scientifico: analisi della relazione tra l’efficacia del controllo di gestione e l’utilizzo delle informazioni derivanti da parte degli users nel settore no profit e in particolare nell’azienda cooperativa sociale.

Key-Words: Aziende non profit, accounting, cost accounting, management control, decision making,

 

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Performance measurement in social cooperative enterprises

The number of Non-for profit (NPOs) organizations is significantly increased in recent years (International Co-operative Alliance1, 2016). The increase concerns the number of paid workers (about 681 thousand), the volunteers (about 4,7 millions) and the services provided (health services, education, commercial services and social development etc.) (Carini, Borzaga, 2015). A great variety of organisations, classified under the non-profit sector, exists in Italy: political parties, trade unions, churches, foundations, hospitals managed by religious orders, community care, museums, volunteer groups, professional centres and social cooperatives. Because of the complexity and the diversity of non-profit organizations, we focus our attention on evaluating the performance of social cooperative enterprises with regard to their specific purposes. Nowadays, there are about 301,191 non-profit organisations (NPOs), contributing in the amount of 3.3% to Italian GDP, of which79,487 are active co-operative businesses (International Co-operative Alliance, 2016) and about 11,264 are social cooperatives (ISTAT, 2011). The law 381/1991 adopted by Italian Parliament distinguishes between two types of social cooperatives: those providing social, health and educational services (identifiable in typology A), and those providing work integration for disadvantage people and supplying other services, such as agricultural and commerce services, as well as general services (identifiable in typology B). The mission of these enterprises is to create social value, by stimulating social change or meeting social needs, in order to promote cultural wealth and socio-economic development. The necessary but not sufficient condition to achieve the social mission is that social cooperatives undertake activities that are economically sustainable in the long-term. […]

Key-Words: Aziende non profit

Table 3_Pearson correlation

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Cooperatives and crisis: Financial Dynamics On The Italian Primary Sector Cooperatives

This paper aims to analyse the financial structure of Italian cooperatives, with a focus on primary sector, before and during the crisis. The decade considered has been 2004-2013 and the financial dynamics have been assessed using two ratios – the Financial Leverage Ratio and Quick Ratio. To answer the research questions, starting from secondary data on AIDA database (at the end 291 cooperatives), first an exploratory study has been carried on through a trend analysis, then the analysis of variance (ANOVA) has been used to verify if there are statistically differences between geographic areas. The findings show that the financial structure of cooperatives in the primary sector have not been substantially affected by the crisis. Moreover the chosen discriminating factor produces statistically significant differences in the financial structure of cooperatives.

Key-Words: Aziende non profit, cooperatives; primary sector; crisis; financial structure.

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Preparing financial statement: the restricted accountability of Non-profit organizations

Previous research has analyzed the differences between Non-profit and For-profit organizations, for example divergences in vision, function, organizational structure and motivation. The present work is a conceptual paper where we have developed a deep analysis of the Non-profit literature, integrating the Italian literature to the international one within the institutional and organizational theory framework. Therefore, we have studied the reason why many Non-profit organizations use to prepare the financial statement used by For-profit organizations, in particular the economic and financial statement. We argue that because of normative isomorphism, legitimacy, in particular strategic legitimacy and because of the fundamental importance, for this type of organization, of internal and external control, a large number of Non-profit organizations tend to prepare the financial statement similar to the For-profit ones, also if it often does not fit well with their activities and can been even disadvantageous.

Key-Words: non-profit organization, financial statement, organizational and institutional theory, isomorphism, legitimacy

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Territory entities process to implement social and environmental accounting  and reporting: some drivers and actions in theory and praxis

This paper want  to respond to the research question: “What are the drivers that are capable of territory process implementation of social and environmental accounting and reporting, both in theory and in praxis?” The research design will involve a literature review of the new challenges that entities will face in the future and the emerging needs of a new paradigm that derives from enterprise culture innovation. Research methodology will involve research case and qualitative approach (SEAR).

Key-Words: Rendicontazione sociale

Tab. 2 – Mechanisms-Structures

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Il contributo del Bilancio Sociale alla valutazione della performance delle aziende museali

La crescente attenzione verso il museo inteso come azienda ha portato negli ultimi anni ad approfondire lo studio delle logiche alla base della misurazione, valutazione e comunicazione della performance museale (Magliacani, 2008). In tali realtà aziendali è chiaro come la compenetrazione tra azienda, comunità e società è particolarmente evidente tanto da rendere imprescindibile un sistema di rilevazione/comunicazione orientato a fornire le più adeguate e tempestive conoscenze sulla performance a chi gestisce l’azienda oltre che attivare quei flussi informativi verso l’esterno idonei a garantire, tra l’altro, la necessaria trasparenza con riferimento non solo ai flussi economico-finanziari ma anche agli outcome prodotti dall’azienda museale. Sulla scorta di tali considerazioni appare evidente come la rendicontazione di tipo sociale, che trova la sua più diffusa espressione nel cosiddetto bilancio sociale, possa essere considerata per i suoi risvolti pratici un importante tema di studio in ambito museale (Carli e Magliacani, 2007; Manetti e Sibilio, 2014; Sanesi, 2014). Il presente contributo intende in particolar modo indagare su come il concetto di performance possa configurarsi in ambito museale e come esso possa trovare adeguata rappresentazione utilizzando gli strumenti di rendicontazione sociale. Privilegiare il bilancio sociale come unità di analisi deriva dal fatto che tale tipo di rendicontazione nelle aziende operanti in ambito pubblico o di imprenditoria sociale può essere identificata quasi come il documento di riferimento per la comunicazione istituzionale (Magliacani e Monfardini, 2010). Nello svolgere tale analisi, utilizzeremo come riferimento teorico il paradigma mission-governance-accountability (Matacena, 2007). […]

Key-Words: Rendicontazione sociale

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NPO’s governance and accountability practices. A comparative analysis between Italy and France

If we consider an international perspective, Italian and French non-profit sectors present some comparable characteristics, even though with many differences. In this exploratory study we aim to analyse the relationships between some characteristics of governance and accountability and the capacity of the non-profit organizations (NPOs) to collect private and public financial resources. We use regression models on two separate random samples of 50 NPOs for each country. Data sources are different for the two contexts analysed. Evidences show that the differences in the practices of governance and accountability in Italy and France can impact on the relevance and significance of the studied characteristics, such as CEO duality, CEO gender, board meetings, board committees, type of accountability and the use of social networks. Other variables are significant in both the countries (board size and basis of financial accounting). In a period of great changes in Italian and French non-profit sectors, the actors of third sector could have indications about the influence of some governance and accountability practices on the performances of organizations that operate for a social purpose.

Key-Words: non-profit organization

Table Italian and French Samples

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Sommario XI Sezione

Convegno Sidrea 2016

 XI Sezione – Università

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

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Luciano Marchi

Introduzione

p. 5
Sabrina Gigli, Enrico Supino, Laura Mariani

Il passaggio alla contabilità economico-patrimoniale negli atenei pubblici italiani: un’analisi testuale sulla comunicazione delle performance

» 7
Natalia Aversano, Francesca Manes Rossi, Paolo Tartaglia Polcini

La gestione integrata della performance nelle università: prime riflessioni sulle linee guida

» 27
Angela Broglia, Giorgio Mion

L’impatto sociale della formazione universitaria: un modello valutativo dei corsi in ambito economico-aziendale

» 47
Rita Lamboglia, Daniela Mancini, Palmira Piedepalumbo

New Business Model for Value Co-creation in Smarter Universities

» 69

Christian Corsi, Daniela Di Berardino

La governance e il valore negli spin-off universitari. Il ruolo degli insider nella manipolazione dell’informativa contabile

» 85

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Ulteriori paper presentati al Convegno Sidrea 2016

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Stefano Azzali, Luca Fornaciari, Tatiana Mazza

Topics in accounting and management studies

Andrea Francesconi, Enrico Guarini

Performance-based funding e sistemi di allocazione delle risorse ai dipartimenti: un’analisi esplorativa nelle Università italiane

Adele Caldarelli, Alessandra Allini, Rosanna Spano’

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

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Il passaggio alla contabilità economico-patrimoniale negli atenei pubblici italiani: un’analisi testuale sulla comunicazione delle performance

Il passaggio dalla contabilità finanziaria alla contabilità economico-patrimoniale, nell’ambito di un più ampio ridisegno degli strumenti informativo contabili degli Atenei italiani, segna un cambiamento radicale non solo sulle modalità di comunicazione “contabile”, ma anche sul sistema delle relazioni interne ed esterne. Un cambiamento così profondo sta, infatti, portando a rivedere processi organizzativi e decisionali interni (Mussari e Sostero 2014) e a ridefinire quali siano gli oggetti di importanti interlocuzioni istituzionali. La modifica di un sistema contabile non significa soltanto apportare un mutamento alle tecniche ed alle metodiche attraverso le quali si realizza la produzione di un sistema di valori; significa sostanzialmente cambiare linguaggio, terminologia e vocabolario della comunicazione aziendale sia esterna sia interna, si tratta, per certi versi, di sovvertire la semantica aziendale (Mussari 2013; Mussari e Sostero 2014). Di conseguenza i cambiamenti nei regimi contabili non possono essere considerati delle operazioni neutre: le transizioni hanno delle implicazioni organizzative significative che vanno monitorate al fine di garantire l’effettivo raggiungimento degli obiettivi prefissati. Il presente contributo si posiziona nell’ambito di un’attività di ricerca più ampia che studia l’efficacia del passaggio di regime contabile nell’ambito degli atenei pubblici. In particolare si intende comprendere se e in che modo il passaggio dalla logica finanziaria alla logica economico-patrimoniale sia stato recepito negli atenei italiani e adeguatamente comunicato. […]

Key-Words: contabilità bilancio e reporting delle Università

Tabella 1 – Numero di ricorrenze COFI e COEP

Tabella 2 – Lessico COFI e COEP

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

Nelle istituzioni universitarie dei Paesi ad economia avanzata sono da tempo in uso sistemi di misurazione della performance, sviluppatisi in parte per effetto delle riforme intervenute in adeguamento alle logiche del New Public Management e in parte a seguito dei processi di armonizzazione dei sistemi educativi che hanno interessato, in particolare, i Paesi Europei. Il presente studio, dopo aver passato in rassegna i sistemi di misurazione della performance adottati nei principali Paesi Europei, analizza in maniera critica l’evoluzione del sistema italiano. Segnatamente, vengono brevemente tracciati gli elementi che caratterizzano i tre aspetti oggetto di valutazione: l’attività di ricerca e didattica, l’attività amministrativa, il trasferimento tecnologico. Il lavoro si concentra in particolare sulle linee guida emanate di recente dall’Agenzia Nazionale per la Valutazione del Sistema Universitario e della Ricerca (ANVUR) in relazione all’attività amministrativa. Dalla lettura critica dei sistemi attualmente in uso, in particolare in comparazione con i sistemi già ampiamente adottati in altri Paesi, emerge la necessità di acquisire una visione olistica della performance dell’università, per una considerazione unitaria dei risultati raggiunti nel perseguimento delle tre principali missioni che ogni ateneo è chiamato a realizzare.

 

Key-Words: contabilità bilancio e reporting delle università, Sistemi di misurazione della performance, Università, linee guida ANVUR