RISULTATI RICERCA

Questo articolo propone un’analisi preliminare di tre importanti cambiamenti in-dotti dalla pandemia di COVID-19 su quello che è stato definito "il regime globale di mobilità" (Schiller e Salazar, 2013), o l’insieme delle regole e dei meccanismi in-ternazionali di governance che normalizzano gli spostamenti di alcuni viaggiatori e criminalizzano quelli di altri. L’articolo si focalizza sui cambiamenti occorsi in ma-teria di cittadinanza (il livellamento della funzione dei passaporti nazionali), mobi-lità internazionale (l’accesso differenziato agli spostamenti per diverse categorie di persone) e gestione dei confini (l’inasprimento della sorveglianza dei viaggiato-ri). L’articolo mostra che le restrizioni adottate durante la pandemia di COVID-19 hanno sospeso alcuni dei privilegi che caratterizzavano il regime globale di mobili-tà (per esempio, temporaneamente indebolendo la funzione del passaporto degli Stati Uniti d’America come lasciapassare per viaggiare nel resto del mondo), ma hanno anche creato nuovi effetti discriminatori (per esempio, la chiusura dei corri-doi umanitari, la separazione di famiglie e coppie in movimento e il blocco di molti migranti in Paesi dove non avevano pianificato di rimanere). Al momento attuale, è difficile immaginare un rapido ritorno alle regole che disciplinavano la mobilità internazionale prima della pandemia di COVID-19. Questo è il motivo per cui è importante studiare le restrizioni adottate durante la pandemia e comprendere il loro possibile impatto a lungo termine su gruppi differenti della popolazione.

Il rapporto tra migrazioni e pandemie si può configurare come l’interazione com-plessa tra due "fatti sociali totali", uno di natura continuativa e strutturale, l’altro imprevisto e traumatico. Le relazioni tra i due fenomeni sono biunivoche e si arti-colano diversamente nel breve e nel medio-lungo periodo. Attingendo alla massa crescente di informazioni e dati generati dall’inizio della pandemia di COVID-19 e rimandando agli articoli che compongono questo numero monografico, l’articolo traccia una mappa di ricerca empirica e teorica per il futuro.

Nous comparons trois méthodes pour évaluer l’impact d’un grand événement: Input-Output, Equilibre Général Calculable et Analyse Coûts-Avantages. L’IO a des limites liées à l’insuffisante considération des effets de substitution et de saturation. L’ACA nécessite une maturation méthodologique. L’EGC apparait prometteur, mais une meilleure prise en compte des spécificités des grands événements est nécessaire. Il gagnerait à être combiné avec l’ACA pour aboutir à une évaluation suffisament complète. Mots clefs: Entrées-Sorties; Analyse Coûts-Avantages; Equilibre Général Calculable; Grands évènements.

Growing interest in the environmental impact has motivated the launch of the Covenant of Mayors’, a voluntary agreement aimed at meeting the 20% EU CO2 emission reduction targets for 2020. Its key instrument is the Sustainable Energy Action Plan: this survey ex-amines the plans of 32 Italian small and very small municipalities in the Liguria, between the coastline and the countryside. The goal is to provide a comparative reading of the SEAPs and hypothesize some rationales about location and size.

Il paper presenta alcuni casi studio promossi dalle Aziende casa, in quanto generativi di più ampi effetti di rigenerazione urbana. L’indagine è stata condotta nell’ambito del Federca-saLab, laboratorio di ricerca e sperimentazione istituito da Federcasa. Obiettivo, valorizza-re patrimoni materiali, immateriali e di saperi che formano il mondo dell’edilizia pubblica, individuando traiettorie di progetto utili a rilanciare le politiche dell’abitare e, con esse, gli stessi soggetti territoriali.

Il contributo indaga il rapporto tra la rigenerazione urbana e l’abitare accessibile. Per farlo considera, da un lato, le leggi regionali per il governo del territorio e il modo in cui mettono in relazione tra loro l’edilizia residenziale sociale e la rigenerazione urbana; dall’altro, il pe-rimetro di azione concesso alle Aziende casa secondo le leggi regionali che le hanno istitui-te. In assenza di una strategia nazionale, il lavoro contribuisce alla riflessione sul ruolo che le Aziende possono assumere nei processi rigenerativi.

La lr n. 34/2018 "per la tutela, lo sviluppo e la promozione dell’artigianato veneto", si col-loca in un contesto in cui l’interesse per il comparto appare rafforzato sia per la progressiva contrazione del numero delle imprese, sia per le opportunità che vengono riconosciute al settore in termini di sviluppo urbano sostenibile. Il contributo indaga il potenziale impatto del provvedimento sul territorio e sulle imprese, con particolare riferimento al contesto spe-cifico della Venezia insulare.

Over the last 30 years, research on Management Accounting Change as a way to understand the circumstances, forces and consequences related to the develop-ment and implementation of new techniques has grown in popularity. Accounting practices are context-dependent, as are changes to such practices. They require setting-specific studies that pay attention to the complexity of their enactment and to the elements that shape these practices. This paper presents a retrospective lon-gitudinal case study of a management accounting change project undertaken by a co-operative firm, and includes descriptive and explanatory aims. The factors po-tentially influencing the firm’s decision to invest in management accounting change were related to a requirement for managerial efficiency, the need to legiti-mize the company to its external stakeholders, and the behavioral aptitude of in-dividual employees in the accounting and management sections. Against propo-nents’ expectations, the project proved difficult to implement because of different forms of resistance and opposition, some explicit, others less obvious, encountered during implementation.. The study provides insights into the role played by man-agement control systems in creating and fostering trust in innovation and change.

In the healthcare sector, the link between performance and outcomes is at best tenuous. Consequently, researchers have been called to move beyond activity-based performance and adopt quality and outcome-based measures. Most of the studies in this field have focused on the measurement of outcomes for either patients or wider society, while not exploring these for managers in the healthcare field. We therefore grounded our methodological note on the performance management literature and investigated the measurement of perceived managerial discretion. Our research aims to validate the perceived managerial discretion construct through confirmatory factor analysis of the data provided by 97 Italian healthcare managers. A principal component analysis’s results indicate that two items in three performance management mechanisms are sufficient to measure the perceived managerial discretion.

Emerging research in the field of Management Control calls for abandoning out-dated performance measurement systems (PMSs) to emphasize the value chain of companies’ value creation. Business model (BM) concepts can help to highlight this causal chain and convince companies to reframe their PMSs. However, little is known about how BM information is entered and used in companies’ accounting information systems (AISs). In this study, we investigate whether companies im-prove their AISs by institutionalizing BM information, and we look at ways in which they can combine this information into their PMSs. We statistically test the coercive, mimetic, and normative forces influencing the institutionalization of BM information and the changes in AISs using the content analysis of the corporate reports and websites of 86 listed firms. Our results show that firms adjusted their AISs to communicate BM information, resulting in AISs conducive to the re-placement of traditional PMSs with new BM-based frameworks. Despite this change, we offer some reflections on whether and how these changes may happen in practice, and on ways in which combining BM information can give rise to new cognitive and accounting frameworks to reshape PMSs. This study enriches the theoretical research on the determinants shaping the institutionalization of new corporate information. It highlights the cognitive effects resulting from designing PMSs by advocating the need to consider cognitive and psychological aspects when capturing and portraying value creation in synoptic tools.

The economics of ecosystems and biodiversity (TEEB, 2010) has emphasized the importance of business sectors involved in ecology, biodiversity, and the environ-ment’s entire conservation and protection process. Corporate sustainability raises the question of how environmental and social management can be better integrat-ed into economic business goals. The latter is important in order to trace the actual impact of firms’ actions on the environment by means of disclosure reports and in order to identify and promote business organizations’ virtuous behaviour. We investigate the type of information provided on natural capital and its posi-tioning within the integrated report (IR) body (the locus). This element is critical in order to understand whether the information provided is effective and, if so, whether it is likely to be translated into actions that impact the environment tangi-bly. We undertook an empirical analysis of the IR corpus’s disclosure of natural capi-tal in order to trace whether and, if so, how natural capital information is embod-ied in business activities, notably in IR’s business model (BM) section. We did so by investigating South African IR a very promising research domain, due to the environmental wealth and the Johannesburg Stock Exchange regulation that mandates listed companies to provide an IR. Our study sheds lights on real commitment to sustainability, discussing the type of information that the companies provide and its link to strategy implementation.

It is possible to exploit potentials of Big Data in the shipbuilding industry in order to increase efficiency and company performance. Big Data analysis will probably have a great impact on strengthening the competitiveness in the whole sector, providing various types of benefits and effective support to the decision-making system. Academics maintain that analysis methods and algorithms can offer spe-cific guidelines to managers and practitioners in order to satisfy their information needs. Even though it is recognized that the techniques for Big Data analysis are relevant, only a few studies provide practical guidelines on how to apply these techniques in specific industries like shipbuilding. This preliminary study aims to develop a conceptual framework of Big Data anal-ysis based on the value chain approach. By using a deductive methodology, the framework is built taking into consideration four phases of the value chain in the shipbuilding industry - i.e. pre-production, design, production, and post-production. For its relevance, the study considers the pre-production phase, trying to classify data sources, analysis methods, and algorithms for the main activities of this node and also providing various suggestions to shipbuilding managers and practitioners. The researchers develop the framework by considering secondary data collected from the literature analysis. Our results can successfully support decision making in shipbuilding companies, making processes and operations more cost-effective and helping companies be more competitive. Specifically, in the pre-production node this will lead to real-time demand forecasting and a more reliable estimation of initial production costs.

This paper investigates the digitalization challenges facing the Italian healthcare system. The aim of the paper is to support healthcare organizations as they take advantage of the potential of big data and artificial intelligence (AI) to promote sustainable healthcare systems. Both the development of innovative processes in the management of health care activities and the introduction of healthcare forecasting systems are valuable resources for clinical and care activities and enable a more efficient use of inputs in essential-level care delivery. By examining an innovative project developed by the Regional Social Health Agency (ARSS) of Veneto, this study analyses the impact of big data and AI on the sustainability of a healthcare system. In order to answer the research question, we used a case study methodology. We conducted semi-structured interviews with key members of the organizational group involved in the case. The results show that the implementation of AI algorithms based on big data in healthcare both improves the interpretation and processing of data, and reduces the time frame necessary for clinical processes, having a positive effect on sustainability.

This research proposes a systematic literature review (SLR) of the application of big data, analytics, business intelligence, and artificial intelligence to company management and strategic control. Thus, this paper attempts to answer the following research questions: 1) How is the literature on the application of big data, analytics, business intelligence, and artificial intelligence to management and strategic control developed in the business, management and accounting fields? 2) On which aspects of this application does the literature focus? 3) What are the implications that arise for companies? In this paper, we used a longitudinal study of research documents in the form of last-decade literature collected from Scopus database as the leading source for the international scenario. After, we selected business, management, and accounting areas, and screened the titles and abstracts of the research documents, we based the final result on 60 scientific documents as sources relevant to the aim of this SLR. The findings highlight four main topic clusters. We specifically explain smart technologies’ usefulness for each analyzed business function, and, while adopting a critical perspective, we point out the interesting current streams of research resulting from the application of new sources of technology. We conclude by proposing valuable insights gleaned from the study. Thus, our results are useful for both the academic and the professional community.