RISULTATI RICERCA

Il paper rappresenta una tappa di un percorso di ricerca sul care work in Italia, sviluppato tra il 2020 e il 2024, adottando una visione estesa del care work (ILO, 2018). L’analisi mette in luce le caratteristiche della care crisis quale manifestazione della contraddizione socio-riproduttiva del capitalismo contemporaneo (Fraser, 2016; 2024; Dowling, 2021), con impatti rilevanti su lavoratori e cittadini. Particolare attenzione è data al disinvestimento nel lavoro pubblico in sanità, alla crisi del ruolo dell’attore pubblico e alla riduzione degli spazi di rappresentanza. in tale contesto sono illustrate le principali evidenze di una survey condotta nel 2024 su circa mille professionisti sanitari non medici di Roma e Lazio, promossa da FP-CGIL. L’interpretazione adotta un approccio relazionale (Tilly, 1998), evidenziando criticità e possibili strategie di ricomposizione per rafforzare l’azione collettiva e migliorare le condizioni di lavoro nel comparto. ?

Nel corso della storia della Pubblica Amministrazione (PA), i modelli burocratici e post-burocratici hanno spesso convissuto, alternandosi in relazioni instabili di predominanza. La presenza simultanea di elementi appartenenti a entrambi i modelli ha dato origine, nel tempo, a un paradosso tra burocrazia e post-burocrazia. Sebbene negli studi sulla PA vi sia un crescente interesse per la prospettiva paradossale, il suo sviluppo nel tempo e nel contesto italiano rimane ancora poco approfondito. Per colmare questa lacuna, il presente articolo analizza come la PA abbia gestito il paradosso tra burocrazia e post-burocrazia negli ultimi trent'anni, adottando una prospettiva storica incentrata sul corso-concorso della Scuola Nazionale dell’Amministrazione. Il contributo teorico di questo studio consiste nell’evidenziare le variazioni nel tempo della rilevanza dei due poli del paradosso. Inoltre, si osserva come tale rilevanza differisca tra diversi ambiti organizzativi, influenzando le strategie adottate per affrontare il paradosso stesso. Infine, l’articolo propone implicazioni pratiche per un ampio spettro di professionisti, tra cui manager, policymaker e formatori.

L’articolo analizza le trasformazioni intervenute nella pubblica amministrazione italiana nell'ultimo decennio, evidenziandone i contrasti con gli altri paesi dell'Unione Europea. Il lavoro delinea un quadro teorico che analizza l’interazione tra le forze che alimentano la crescita burocratica e i meccanismi di contenimento. I risultati principali sottolineano un calo significativo dell’occupazione pubblica, un ricambio generazionale disomogeneo che innalza gli standard educativi e la femminilizzazione della forza lavoro, seppur con una persistente segregazione occupazionale. L’Italia ha quasi un milione di dipendenti del settore pubblico in meno rispetto alla media dell’UE, con una spesa pubblica inferiore di oltre 200 milioni di euro e stipendi reali in calo dell’8,9% dal 2013. Questo ridimensionamento mina settori critici come la sanità e l’istruzione, esacerbando una crisi di cittadinanza e incidendo in modo sproporzionato sui lavoratori a reddito medio che dipendono dai servizi del welfare state.

In un contesto socio economico in costante trasformazione, tra sfide globali e crescenti aspettative dei cittadini, diventa essenziale riportare al centro del dibattito scientifico il ruolo strategico del settore pubblico – e in particolare del lavoro pubblico – quale motore di occupazione, coesione sociale, sviluppo economico e sostenibilità democratica. L’articolo introduce i contributi raccolti nello special issue dedicato a tale argomento, offrendo alcune riflessioni sul ruolo del settore pubblico, le riforme che lo hanno interessato e le nuove sfide che esso deve affrontare.

Despite the growing interest in Business Intelligence & Analytics (BI&A) systems, many organizations still struggle to fully embed these tools into their Management Accounting (MA) practices after initial adoption. Yet, limited attention has been devoted to the stage of actual use, and prior studies have mostly examined individual enablers of use in isolation. This paper addresses this gap by investigating which bundle of enabling factors most frequently recur across organizations that have integrated BI&A systems into their MA practices. Drawing on the Unified Theory of Acceptance and Use of Technology (UTAUT) as a conceptual lens, the study is based on a cross-sectional field study involving eight Italian medium-sized and large companies. The findings reveal that BI&A system usage in MA contexts emerges not from isolated drivers, but from combinations of factors spanning organizational, technical, and behavioural dimensions. In particular, six enabling factors emerged as consistently present: (1) perceived usefulness of the BI&A system by end users, (2) strong understanding of company processes by management accountants, (3) collaborative implementation involving end users, (4) active management support, (5) cross-functional implementation teams, (6) demand-driven development of BI&A outputs. In addition, the study identifies the choice of the entry point, specifically the decision to start implementation with sales data, as a novel and underexplored enabler. Sales data, being highly accessible, easy to validate, and directly relevant to decision-making, played a crucial role in building early user trust and reducing perceived complexity. This trusted entry point contributed to lower resistance and foster confidence, allowing users to perceive the BI&A system as immediately useful and manageable.

This paper highlights how, by implementing the Integrated Thinking (IT) principle, the Integrated Report (IR) can enhance its traditional role as a disclosure mechanism by assuming a new identity as a powerful managerial tool. It also aims to identify different types of integration favored by IT and propose a comprehensive overview of their relationships and impacts. Following the call for pragmatic and interventionist research on IR and IT, we performed a qualitative case study analysis focused on a research organization that implemented IR, applying the IT principle. Our findings indicate that IT supports six distinct types of integration within the firm, each having specific managerial impacts. Moreover, IT can act as a form of interactive and cultural control. Our results are likely to be of interest to both the academic world and managerial practice. In the academic sphere, we shed light on IR’s under-discussed managerial role, providing evidence from an underexplored context, the research one. In terms of managerial practice, our findings demonstrate the potential of IT as an opportunity for organizations to harness different types of integration, thereby enhancing their operations. Moreover, our findings underscore the pivotal role of the Accounting and Finance department and the Chief Financial Officer in the context of IR and IT. Finally, we advocate for a balanced approach in IT and IR, focusing not only on diagnostic control, organized according to a balanced scorecard approach, but also on interactive and cultural controls.

Social inclusion and employee empowerment are key factors for organizational success in the post-pandemic era, characterized by a greater adoption of flexible work arrangements and an increasing need for work-life balance. However, invisible barriers often exist that hinder the inclusion of certain social groups, limiting their opportunities for growth and active participation in corporate life. Furthermore, measuring social inclusion in organizations represents a significant challenge, and traditionally used approaches demonstrate several limitations. This study proposes the use of Trust Network Analysis (TNA) to measure the level of social inclusion in organizations. The research draws on Social Identity Theory and literature on social inclusion and management control systems to investigate how TNA can support the development of a management control style that promotes employee accountability and empowerment. The results of the empirical analysis, conducted on data based on trust relationships among employees of an Italian company, provide an innovative measure of social inclusion and useful insights for developing more effective management control tools.

The relationship between foundations and beneficiaries may also involve the exchange of best practices, not merely financial support for social projects. This study explores the role of grant-making foundations in enhancing the operational and organizational capacities of beneficiary organizations. Specifically, it focuses on the collaborative development of skills during the funding of social initiatives, including those in cultural sectors (such as art and theatre) and in support of vulnerable groups (such as minors, the elderly, and the unemployed). Data were gathered through questionnaires completed by both foundation staff and project leaders from funded organizations. The study examines how organizational capabilities relate to non-financial support, such as planning, programming, and performance monitoring tools used in measurement and reporting. Also, it assesses satisfaction with the impact and innovativeness of the supported projects. The findings indicate a positive association between the non-financial activities promoted by foundations during the grant-making phase and the improvement of technical skills, organizational processes, and social outcomes in recipient organizations. Overall, foundations are portrayed as enablers that provide not only financial aid but also operational support. These results contribute to the literature on the managerialization of philanthropy, highlighting how nonprofit organizations can benefit from practices typically associated with for-profit enterprises.

The global need for sustainable business practices has intensified due to the growing environmental and social consequences of industrial activity. The fashion industry is a resource-intensive and polluting sector that poses significant challenges related to ecological degradation, labor conditions, and ethical consumption. Academics and practitioners are increasingly highlighting the necessity of examining how firms, especially small and medium-sized enterprises (SMEs), incorporate sustainability and stakeholder involvement into their strategic plans. This study employs a multiple case study approach to examine the sustainability practices and stakeholder interactions of fourteen Italian fashion SMEs. The results indicate a broad commitment to sustainable manufacturing methods, encompassing consumer education programs, transparent supply chain management, and principles of the circular economy. This study enhances the literature by providing empirical insights into how SMEs in high-impact sectors operationalize sustainability. It emphasizes the significance of collaborative networks, openness, and trust in developing business models that are both responsible and resilient.