BOOKS BY BETTINA CAMPEDELLI

This study aims to analyze sustainability governance mechanisms and understand which roles and responsibilities fall under a governance system, as well as the pro-cesses of integrating sustainability into management control systems. Qualitative research focused on the case study analysis of SIT. Interviews were conducted with key figures within the firm regarding roles and responsibilities in sustainability issues to address the peculiarities related to sustainability governance design and implementation and to delve into the role of sustainability management control systems. Several documents were also analyzed: sustainability reports, sustainabil-ity plans, corporate monographs, and questionnaires related to participation in sustainability ratings and awards. Based on a review of the literature on corporate governance and the integration of corporate sustainability into it, including the analysis of previous studies on sus-tainability management control systems, this study found that good sustainability governance and a coherent sustainability management control system play a key role. They provide support in decision-making, enable the implementation of stra-tegic objectives consistent with sustainability targets, identify actions and best practices for effective improvement in sustainability performance, and enable the firm to pursue sustainable success. From a practical point of view, this case study represents a good example of how sustainability can permeate all business pro-cesses, thus providing opportunities for growth and continuous improvement.

Il presente lavoro misura l’efficienza delle strutture della rete ospedaliera pubblica del Veneto con il metodo Data Envelopment Analysis (DEA) e individua quali variabili operative e ambientali sono in grado di condizionarne l’andamento. Rispetto alla letteratura esistente, questo studio empirico permette di indagare in profondita le determinanti di efficienza di un sistema sanitario regionale in quanto, in collaborazione con la Sezione Programmazione Risorse Finanziarie della Regione Veneto, si basa sull’elaborazione e l’analisi di un dataset longitudinale recente (2011-2012) contenente dati tecnici, di costo e di provento riferiti a uno specifico sistema sanitario regionale. Tra i risultati emersi ricordiamo gli impatti negativi prodotti sull’efficienza da un aumento dell’anzianita della popolazione, dei giorni medi di ospedalizzazione e dalla presenza del pronto soccorso; effetti positivi si riscontrano invece con l’aumento della scala dimensionale.

Universities all over the world are experiencing a great push towards managerialism; this process is the result of the application of New Public Management principles and practices, but also the request of national law and regulation: modern universities are expected to manage institutional activities in the light of effectiveness, quality and efficiency. The debate on the appropriateness of management tools for universities is placed in this context and is described in the literature with reference to the typical components of management control systems: information and accounting system, organizational structure and control process. The article presents the results of an empirical research on management control systems in Italian universities; the analysis of collected data demonstrates a low dissemination and development of management control tools; in particular it shows that a high percentage of universities is presently implementing only two tools together, and these tools are predominantly generic, while the use of those considered more advanced (e.g. variance analysis and dashboards) is very low. These evidences suggest that the successful introduction of management control systems could not abstract from an adequate development of corporate culture.