Template-type: ReDIF-Article 1.0 Author-Name: Antonella Paolini Author-Name: Michela Soverchia Title: I sistemi informativi per il controllo e la valutazione delle performance nelle universit? italiane Abstract: 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. Classification-JEL: Keywords: Note: Pages:5-14 Volume: 2017/1 Year: 2017 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=58958&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-001001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=58958 Template-type: ReDIF-Article 1.0 Author-Name: Natalia Aversano Author-Name: Francesca Manes Rossi Author-Name: Paolo Tartaglia Polcini Title: I sistemi di misurazione della performance nelle universit?: considerazioni critiche sul sistema italiano Abstract: 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. Classification-JEL: Keywords: Note: Pages:15-36 Volume: 2017/1 Year: 2017 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=58959&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-001002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=58959 Template-type: ReDIF-Article 1.0 Author-Name: Alessandra Allini Author-Name: Adele Caldarelli Author-Name: Rosanna Span? Title: La disclosure nei Piani della Performance delle universit? italiane. Intenti simbolici verso approcci sostanziali di legittimazione Abstract: 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. Classification-JEL: Keywords: Note: Pages:37-59 Volume: 2017/1 Year: 2017 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=58960&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-001003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=58960 Template-type: ReDIF-Article 1.0 Author-Name: Sabrina Gigli Author-Name: Marco Tieghi Title: La riforma del sistema informativo-contabile degli atenei italiani. Una proposta di analisi del nuovo modello di bilancio Abstract: 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. Classification-JEL: Keywords: Note: Pages:61-90 Volume: 2017/1 Year: 2017 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=58961&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-001004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=58961 Template-type: ReDIF-Article 1.0 Author-Name: Isabella Mozzoni Author-Name: Simone Fanelli Author-Name: Antonello Zangrandi Title: Il confronto di performance economico-finanziarie nelle Universit?: un possibile modello di analisi per indici Abstract: 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. Classification-JEL: Keywords: Note: Pages:91-112 Volume: 2017/1 Year: 2017 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=58962&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-001005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=58962 Template-type: ReDIF-Article 1.0 Author-Name: Andrea Francesconi Author-Name: Enrico Guarini Title: Performance-based funding e sistemi di allocazione delle risorse ai dipartimenti: prime evidenze nelle universit? italiane Abstract: 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. Classification-JEL: Keywords: Note: Pages:113-134 Volume: 2017/1 Year: 2017 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=58963&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-001006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=58963 Template-type: ReDIF-Article 1.0 Author-Name: Federica Farneti Author-Name: Benedetta Siboni Author-Name: Carlotta del Sordo Title: La misurazione della performance sociale nell?esperienza dell?Universit? di Bologna Abstract: 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. Classification-JEL: Keywords: Note: Pages:135-164 Volume: 2017/1 Year: 2017 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=58964&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-001007 Number: 7 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=58964 Template-type: ReDIF-Article 1.0 Author-Name: Comitato di Redazione Title: Mission della rivista e norme redazionali Abstract: Classification-JEL: Keywords: Note: Pages:165-168 Volume: 2017/1 Year: 2017 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=58965&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2017-001008 Number: 8