Template-type: ReDIF-Article 1.0 Author-Name: Luciano Marchi Title: Editoriale. Misurazione costi-performance: casi aziendali a confronto Abstract: Classification-JEL: Keywords: Note: Pages:5-8 Volume: 2012/3 Year: 2012 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=47035&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2012-003001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Marco Giuliani Title: Tempo e management accounting: un caso aziendale Abstract: Someone would argue that in accounting studies time tends to be left out from discussions and therefore research designs or theories risk to be temporally incorrect or incomplete as well as processes are misunderstood or misrepresented. Assuming that accounting is not only able to measure and report time but can also contribute to the construction of specific aspects of it, the purpose of this paper is to analyse the relationship between time and management accounting. To investigate this idea a case study will be examined adopting an action research methodology. The main findings of the study are the following. Firstly, in accounting there is the need to combine the different conceptions of time (objective vs. subjective; cyclical vs. non-cyclical) in order to fully understand a phenomenon. Secondly, accounting tends to capture time only from a quantitative perspective, overlooking its qualitative aspects. Moreover, accounting enables talking about time and achieving a more and more sophisticated and shared perception of the temporal dimension. Classification-JEL: Keywords: Note: Pages:9-35 Volume: 2012/3 Year: 2012 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=47036&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2012-003002 Number: 2 Template-type: ReDIF-Article 1.0 Author-Name: Adele Cardarelli Author-Name: Marco Maffei Author-Name: Rosanna Span? Title: I sistemi di valutazione della performance dei Direttori Generali come processo trasformazionale. Un?analisi empirica dei Servizi Sanitari Regionali Italiani. Abstract: The research aims at investigating the issues related to the implementation of systems useful to assess the performance of the CEOs in the healthcare organizations belonging to Italian Regional Health Services. The implementation of such systems is regarded here as a transformational process and, accordingly, this paper employs Habermas? theory about society - as advanced by Broadbent and Laughlin - to interpret and discuss the results. A meaning-oriented content analysis of the Regional Health Plans has been carried out to understand the characteristics of the performance evaluation systems designed by each Region. Moreover, a cluster analysis has been performed to identify homogeneous groups of Regions. The results are then discussed in the light of the theoretical framework in order to understand the type of change that the Italian Regions are experiencing. Furthermore, several contextual factors have been considered to enhance comprehension and to interpret the findings from an evolutionary perspective. Classification-JEL: Keywords: Note: Pages:37-62 Volume: 2012/3 Year: 2012 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=47037&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2012-003003 Number: 3 Template-type: ReDIF-Article 1.0 Author-Name: Antonio Leotta Author-Name: Daniela Ruggeri Title: I cambiamenti nei sistemi di misurazione e valutazione manageriale nelle aziende ospedaliere universitarie come contesti multi-stakeholder: proposizioni teoriche ed evidenze empiriche Abstract: Given the growing attention to changes in performance measurement and evaluation systems in healthcare contexts, the present study aims at improving our understanding of such processes within teaching hospitals, examining how managerial and health-professional logics contribute to these changes. In the theoretical part of the study we analyse teaching hospitals as multistakeholder contexts. Particularly, we propose a theoretical approach that represents changes as dialectical phenomena so as to explain how the interaction among influential stakeholders (representing managerial and professional logics) affects changes in performance measurement and evaluation systems. The empirical part of the paper is devoted to a case-study focused on changes in performance measurement and evaluation systems in a Sicilian teaching hospital. The empirical analysis aims at examining the observed changes in the light of the theoretical framework proposed, emphasizing the interactions among the logics that characterize the teaching hospital context. Classification-JEL: Keywords: Note: Pages:63-86 Volume: 2012/3 Year: 2012 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=47038&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2012-003004 Number: 4 Template-type: ReDIF-Article 1.0 Author-Name: Loris Landriani Author-Name: Alessandro Scaletti Author-Name: Luigi Lepore Title: La determinazione dei costi standard per le aziende dei trasporti pubblici locali: riflessioni e problematiche applicative Abstract: The federalist reform, recently launched in Italy, brought to the revision of the financing mechanisms of public institutions. These ones will no longer be based on the historical expense of public entities but on the calculation of specific standard costs, useful to define the standard financing needs of public institutions. In such a framework, this paper investigates the conditions for the applicability of standard costs methodology to local public transport companies, providing insights about its benefits and limitations in a context of crisis caused by the application of low fees. Beyond the difficulties to calculate the standard costs, the study seems to show the motivational effects produced by the standard costs methodology and the benefits coming from its use as a guideline for selecting providers. Classification-JEL: Keywords: Note: Pages:87-115 Volume: 2012/3 Year: 2012 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=47039&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2012-003005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Francesco Capalbo Title: La accountability delle societ? partecipate dalle pubbliche amministrazioni italiane e il modello civilistico di rendicontazione: un improbabile connubio Abstract: The federalist reform, recently launched in Italy, brought to the revision of the financing mechanisms of public institutions. These ones will no longer be based on the historical expense of public entities but on the calculation of specific standard costs, useful to define the standard financing needs of public institutions. In such a framework, this paper investigates the conditions for the applicability of standard costs methodology to local public transport companies, providing insights about its benefits and limitations in a context of crisis caused by the application of low fees. Beyond the difficulties to calculate the standard costs, the study seems to show the motivational effects produced by the standard costs methodology and the benefits coming from its use as a guideline for selecting providers. Classification-JEL: Keywords: Note: Pages:117-138 Volume: 2012/3 Year: 2012 Issue:3 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=47040&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2012-003006 Number: 6