Template-type: ReDIF-Article 1.0 Author-Name: Stefano Marasca Author-Name: Marco Gatti Title: Editoriale. Il gap tra teoria e prassi negli studi di management accounting nel settore pubblico: alcune riflessioni Abstract: Classification-JEL: Keywords: Note: Pages:5-10 Volume: 2020/1 Year: 2020 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65794&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2020-001001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65794 Template-type: ReDIF-Article 1.0 Author-Name: Adele Caldarelli Author-Name: Rosanna Span? Author-Name: Luca Ferri Author-Name: Raffaela Casciello Title: L?accounting change nel settore pubblico: primi spunti per una riflessione integrata Abstract: The current paper moves from the awareness that the literature on accounting change, especially for the public sector, is still inconclusive and leaves room for more inquiry, because of a compartmentalized approach to the understanding of these phenomena. Thus, the aim of the current paper is to realize a review of the studies on accounting change in public sector, identifying the approaches (i.e. mainstream, critical and interpretive) and focusing on the determinants of such processes, to enucleate in the debate the issues of accountability, power and politics, context and culture, as well as complexity, thus overcoming the existing lack of systematic comprehension. This will allow us to offer a bases for a unitary view of these phenomena, better encompassing the effects of those internal and external forces mounding change. Methodologically, the paper employs a systematic review approach to gather data, then analyzed by means of a linear regression. Classification-JEL: Keywords: Note: Pages:11-34 Volume: 2020/1 Year: 2020 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65795&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2020-001002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65795 Template-type: ReDIF-Article 1.0 Author-Name: Domenico Nicol? Author-Name: Giuseppe Valenza Title: Il reporting per segmenti nei settori del trasporto pubblico locale e della cura della salute. Esperienze a confronto Abstract: This paper examines issues of cost and revenue allocation that arise when segment reporting is carried out in local public transportation and healthcare companies. It also presents reports by segment schemes that can be used by companies operat-ing in the aforementioned sectors. The research was carried out with the qualitative methods of participant observation and document analysis. this study focuses on theoretical principles that have been derived from experiences carried out in the design and implementation of a segment reporting system in two companies oper-ating in the public transportation and healthcare sectors. The analysis of the issues and solutions adopted by the companies observed makes this study strongly linked to reality and management practice. This paper also aims to fill a gap in the literature on reporting by segments in these two sectors. Classification-JEL: Keywords: Note: Pages:35-57 Volume: 2020/1 Year: 2020 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65796&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2020-001003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65796 Template-type: ReDIF-Article 1.0 Author-Name: Andrea Francesconi Author-Name: Enrico Guarini Author-Name: Francesca Magli Title: Distorsioni nel sistema di accountability delle Universit?: analisi di un caso Abstract: The purpose of this study is to analyze how academics cope with the new audit culture in Higher Education (HE) and its effects on university?s accountability. The study aims to analyze, especially through the perception of department heads, how performance measurement systems (PMSs) are influencing internal choices and the behavior of academics. Department heads, in fact, represent a central fig-ure in university governance and organization because of the combined manage-rial and academic role. The research is based on a case study of an Italian public university selected because of the higher weight of research performance indica-tors in its PMS compared to other universities. Eight out of fourteen departments were selected, and interviews were conducted with department heads and academ-ic staff. The study provides evidence of the impact of PMS on academics? behav-iors. Findings highlight a high degree of criticism about PMS effectiveness and a different impact on academics? behaviors. Furthermore, the study provides evidence of a specific gap between theory and practice. The literature has underlined the importance of the active involvement of professionals in defining metrics, while the case analysis suggests that department heads have been passive. The lack of involvement, therefore, favors the develop-ment of opportunistic behaviors and gaming that tend to increase the resistance to organizational change processes. Classification-JEL: Keywords: Note: Pages:59-86 Volume: 2020/1 Year: 2020 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65797&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2020-001004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65797 Template-type: ReDIF-Article 1.0 Author-Name: Alessandra Allini Author-Name: Rosanna Span? Author-Name: Annamaria Zampella Author-Name: Fiorenza Meucci Title: Integrated Performance Plans in Higher Education as means of accounting change. Insights into the Italian context Abstract: This study aims to understand whether the disclosure provided by the Integrated Performance Plans (IPPs) issued by Italian State Universities is substantive or for-mal. In particular, this research, using the interpretative lens of Middle Range The-ory (MRT) by Habermas, investigates the level of interrelationship that exists be-tween the different sections of the IPP (strategic planning, organizational perfor-mance, risk analysis, transparency and anti-corruption, and individual perfor-mance) and it verifies the degree of disclosure thoroughness contained in these dif-ferent sections. Analysing a sample composed by the last IPP published by 66 Ital-ian Universities and adopting a meaning-oriented content analysis, final results show that although the findings show a generally positive level of information, in the preparation of the Plans a prevalent attitude of formal compliance with the law seems to persist. As the meaning-oriented content analysis has shown, in most cases disclosure is used by Italian universities for essentially symbolic purposes. The analysis offers the chance for a twofold contribution to theory and practice. Firstly, it expands the theoretical debate offering newer insights on how infor-mation is disclosed and the factors influencing disclosure behaviours towards spe-cific accountability purposes. Secondly, it presents interesting practical and policy-making implications, suggesting them to pay effort in designing solutions to ease the substantive operationalization of holistic systems, not fully achieved yet. . Classification-JEL: Keywords: Note: Pages:87-110 Volume: 2020/1 Year: 2020 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65798&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2020-001005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65798 Template-type: ReDIF-Article 1.0 Author-Name: Manuela Lucchese Author-Name: Giuseppe Sannino Author-Name: Paolo Tartaglia Polcini Title: Il risk management approach nelle Universit? italiane: prime riflessioni su vincoli e opportunit? Abstract: Universities, although characterized by marked traits of specificity deriving from their particular institutional purposes, as any business entity, face challenges and pitfalls that, if not properly managed, can undermine their persistence. This deter-mines the need to equip themselves with appropriate management control tools to face up to the various types of risk. The aim of the study is to analyse the oppor-tunity to implement risk management logic and tools (Risk management - RM) in university sector. The study has been conducted using a qualitative methodology which, recalling the experience of the UK and Australian Universities, analyses the risk manage-ment policies and methodologies. The results show that universities are certainly fertile ground for the implementa-tion of the RM approach, as developed by the theory and the practice over time. As regards the Italian context, fields of significant impact may be in the future strategic plans and self-evaluation mechanisms. The study is relevant for the practitioners and for the policy makers to encourage the use the risk management system in Italian universities sector. Classification-JEL: Keywords: Note: Pages:111-136 Volume: 2020/1 Year: 2020 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65799&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2020-001006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65799 Template-type: ReDIF-Article 1.0 Author-Name: Filippo Vitolla Author-Name: Nicola Raimo Author-Name: Michele Rubino Title: Gli effetti della cultura nazionale sulla qualit? della disclosure del capitale intellettuale nel contesto dell?Integrated Reporting Abstract: The transition from a production-based economy to a knowledge-based economy has significantly increased the importance of intellectual capital in the firm?s value creation process. Since the generally accepted accounting principles do not contain information relating to intellectual capital, for a long time, stakeholders asked the companies to voluntarily disclose information about their intangible resources in order to judge the company?s performance and value. The advent of integrated reporting (IR) offers an innovative tool to managers for the disclosure of infor-mation relating to intellectual capital. Therefore, in recent years, some researchers are starting to analyse the intellectual capital information contained in the inte-grated reports. However, despite the presence of these first studies on the subject, knowledge about the determinants of the intellectual capital disclosure quality in the integrated reports is limited. In fact, the few studies on the topic focus on the firm-level determinants and there are no studies that analyse the impact of coun-try-level determinants. Our study aims to fill this gap by analysing the impact of national culture on the intellectual capital disclosure quality. The results clearly show how the intellectual capital disclosure quality is negatively associated with 4 Hofstede dimensions: power distance, individualism, long-term orientation and indulgence. This is the first study that analyse the relationship between national culture and the quality of intellectual capital disclosure in the context of integrated reporting. Classification-JEL: Keywords: Note: Pages:137-160 Volume: 2020/1 Year: 2020 Issue:1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65800&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2020-001007 Number: 7 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65800