Clicca qui per scaricare

Condividi
Il risk management approach nelle Università italiane: prime riflessioni su vincoli e opportunità
Titolo Rivista: MANAGEMENT CONTROL 
Autori/Curatori: Manuela Lucchese, Giuseppe Sannino, Paolo Tartaglia Polcini 
Anno di pubblicazione:  2020 Fascicolo: 1 Lingua: Italiano 
Numero pagine:  26 P. 111-136 Dimensione file:  273 KB
DOI:  10.3280/MACO2020-001006
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:  clicca qui   qui 




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.
Keywords: Risk management, University, AVA-ANVUR, Quality Assurance.

  1. AS/NZS (1995), 4360 Risk Management Standard. -- from. http://infostore.saiglobal.com.
  2. IIA (2001), Risk or Opportunity - the Choice Is Yours Retrieved. September, -- from. http://usfweb2.usf.edu/uac/documents/riskparadigm.pdf.
  3. Abernethy M.A., e Chua W.F. (1996), A field study of control system “redesign” the impact of institutional processes on strategic choice, Contemporary Accounting Research, 13(2), pp. 569-606.
  4. Allini A., Caldarelli, A., e Spanò R. (2017), La disclosure nei Piani della Performance delle università italiane. Intenti simbolici verso approcci sostanziali di legittimazione, Management Control, n. 1, pp. 37-59., DOI: 10.3280/MACO2017-001003
  5. Aversano N., Manes Rossi F., e Polcini P. T. (2017), I sistemi di misurazione della performance nelle università: considerazioni critiche sul sistema italiano, Management Control., DOI: 10.3280/MACO2017-001002
  6. Bouckaert G., e Halligan J. (2007), Managing performance: International comparisons, London, Routledge.
  7. Biancone P.P., Brescia V., e Tradori V. (2019), Corruzione e ISO 37001, un nuovo strumento per prevenirla nelle aziende pubbliche e sanitarie, Economia Aziendale Online, 9(4), 373-396.
  8. Bracci E., Deidda Gagliardo E., e Mazzatorta S. (2018), Anticorruzione e performance nelle Università: modalità e condizioni abilitanti per l’integrazione, Azienda Pubblica, 2, pp. 213-241.
  9. Bradley D., Noonan P., Nugent H., e Scales B. (2008), Review of Australian higher education: Final report, Camberra, Commonwealth Government of Australia.
  10. Brown I., Steen A., e Foreman J. (2009), Risk management in corporate governance: a review and proposal. Corporate Governance: An International Review, 17(5), pp. 546 e 558.
  11. Brunsson N., e Sahlin-Andersson K. (2000), Constructing organizations: The example of public sector reform, Organization studies, 21(4), pp. 721-746
  12. Cantele S., Martini M., e Campedelli B. (2012), Gli atenei italiani e gli strumenti di pianificazione e controllo: a che punto siamo?, Management Control, 1, pp. 55-83., DOI: 10.3280/MACO2012-001004
  13. Cantele S. e Campedelli B. (2013), Il Performance-Based Funding nel sistema universitario italiano: un’analisi degli impatti della programmazione triennale sulla performance degli atenei, Azienda Pubblica, 3, pp. 309-332.
  14. Cantele S., Martini M., Campedelli B. (2012), Gli atenei italiani e gli strumenti di pianificazione e controllo: a che punto siamo?, Management Control, 2, 1, pp. 55-83., DOI: 10.3280/MACO2012-001004
  15. CAS (2003), Overview of Enterprise Risk Management. -- from http://www.casact.org/area/erm/overview.pdf.
  16. Castagnaro M., e Capogna S. (2014), L’ANVUR e la qualità della didattica universitaria, FORMAZIONE & INSEGNAMENTO. Rivista internazionale di Scienze dell’educazione e della formazione, 12(1), pp. 25-37.
  17. Christopher J., e Sarens G. (2015), Risk management: its Adoption in Australian Public Universities within an Environment of Change Management – A Management Perspective, Australian Accounting Review, 25(1), pp. 2-12.
  18. Clark B.R. (1998), Creating Entrepreneurial Universities: Organizational Pathways of Transformation. Issues in Higher Education, New York, Elsevier Science Regional Sales.
  19. Clark B.R. (2003), Sustaining change in universities: Continuities in case studies and concepts, Tertiary education and management, 9(2), pp. 99-116., DOI: 10.1080/13583883.2003.9967096
  20. Committee of Sponsoring Organizations of the Treadway Commission, CoSO (2017), Enterprise Risk Management Integrating with Strategy and Performance. Executive Summary.
  21. Cosenz F. (2011), Sistemi di governo e di valutazione della performance per l’azienda «Università» (Vol. 51), Milano, Giuffrè Editore.
  22. COSO (2004), Enterprise Risk Management Framework. Retrieved September, -- from http://www.coso.org/documents/COSO_ERM_ExecutiveSummary.pdf.
  23. COSO (2017), Enterprise Risk Management Framework. Integrating with Strategy and Performance, -- from http://www.coso.org/documents.
  24. D’Arcy S.P., e Brogan J.C. (2001), Enterprise risk management, Journal of Risk Management of Korea, 12(1), 207-228.
  25. Deidda Gagliardo E., Bigoni M., Papi L., e Gobbo G. (2019), La programmazione dei Ministeri nella nuova stagione della performance. Dalla burocrazia della performance alla performance utile, Management Control.
  26. D’Onza G., Brotini F., e Zarone V. (2017), Disclosure on measures to prevent corruption risks: A study of Italian local governments, International Journal of Public Administration, 40(7), pp. 612-624.
  27. Dickinson G. (2001), Enterprise risk management: Its origins and conceptual foundation, The Geneva Papers on Risk and Insurance. Issues and Practice, 26(3), pp. 360-366.
  28. Edwards F. (2012), The evidence for a risk-based approach to Australian higher education regulation and quality assurance, Journal of Higher Education Policy and Management, 34(3), pp. 295-307., DOI: 10.1080/1360080X.2012.678725
  29. Figueroa F.A., Hann B., Lavagnino M.B., e Smith M. (2017), Enterprise Risk management Frameworks for Academia, Association College and University Auditor (AQUA), Risk, 59(2), Summer.
  30. Freeman R.E., Harrison J.S., Wicks A.C., Parmar B.L., e De Colle S. (2010), Stakeholder Theory: the State of the Art, Cambridge, Cambridge University Press.
  31. Galli D., Giorgio G., e Giovanni V. (2018), Misurazione della performance e gestione del rischio: l’utilizzo di indicatori red flag per la prevenzione della corruzione nel settore pubblico, Azienda Pubblica, 2, pp. 147-164.
  32. Gigli S., e Tieghi M. (2017), La riforma del sistema informativo-contabile degli atenei italiani. Una proposta di analisi del nuovo modello di bilancio, Management Control, 1, pp. 61-90.
  33. Haimes Y.Y. (1992), Toward a holistic approach to total risk management, The Geneva Papers on Risk and Insurance, 17(64), pp. 314-321.
  34. Harrington S.E., Niehaus G., e Risko K.J. (2002), Enterprise risk management: the case of united grain growers, Journal of Applied Corporate Finance, 14(4), pp. 71-81.
  35. HEFCE (Higher Education Funding Council of England) (2000), HEFCE’s accounts direction to higher educational institutions for 2000-01, Circular Letter 24/00, HEFCE, Bristol.
  36. HEFCE (Higher Education Funding Council of England) (2005), Risk management in Higher Education: a guide to good practice (prepared for HEFCE by PWC), HEFCE, Bristol.
  37. HEFCE (Higher Education Funding Council of England) (2008), Risk management guidance: Risk prompt list for higher education institutions, Retrived July 02, HEFCE, Bristol.
  38. Helsloot I. e Jong W. (2006), Risk management in higher education and research in the Netherlands, Journal of Contingencies and Crisis Management, 14(3), pp. 142-159.
  39. Hinna A., Rotundi F., e Ceschel F. (2017), Implementazione di un sistema di risk management per la prevenzione della corruzione, in Nunziata M. (A cura di), Riflessioni in tema di lotta alla corruzione, Roma, Carocci Editore.
  40. Hood C. (1995), The “new public management” in the 1980s: Variations on a theme, Accounting, organizations and society, 20(2-3), pp. 93-109., DOI: 10.1016/0361-3682(93)E0001-W
  41. Huber C. (2009), Risks and risk-based regulation in higher education institutions, Tertiary Education and Management, 15(2), pp. 83-95., DOI: 10.1080/13583880902869554
  42. Huber M. (2010), Colonized by risk. The emergence of academic risks in English Higher Education, in Hutter B.M. (ed.), Anticipating and organizing risks regulation in 21st century. Cambridge, Cambridge University Press.
  43. Huber M. (2011), The risk university: Risk identification at higher education institutions in England, LSE. Discussion paper No. 69.
  44. ISO 31000 (2010), Risk Management, Principles and Guidelines, -- from. http://www.iso.org/iso/home/standards/iso31000.htm.
  45. Kapuścińska K.Z. (2017), The Method of Documenting Risk management in a Selected Public Higher Education Institution of the Łódź Region. Research Papers of the Wroclaw University of Economics/Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, (482).
  46. Kanji G.K., Malek A., e Tambi B.A. (1999), Total quality management in UK higher education institutions, Total Quality Management, 10(1), pp. 129-153., DOI: 10.1080/0954412998126
  47. Kaplan R.S., e Norton D.P. (1996), Linking the balanced scorecard to strategy, California management review, 39(1), pp. 53-79., DOI: 10.2307/41165876
  48. Khalifa R., e Quattrone P. (2008), The governance of accounting academia: issues for a debate, European Accounting Review, 17(1), pp. 65-86.
  49. Kleffner A.E., Lee R.B., e McGannon B. (2003), The effect of corporate governance on the use of enterprise risk management: Evidence from Canada, Risk Management and Insurance Review, 6(1), pp. 53-73.
  50. Lapsley I. (2008), The NPM agenda: back to the future, Financial accountability & management, 24(1), pp. 77-96.
  51. Liebenberg A.P., e Hoyt R.E. (2003), The determinants of enterprise risk management: Evidence from the appointment of chief risk officers, Risk management and insurance review, 6(1), pp. 37-52.
  52. Lundquist A.E. (2012), College and University Presidents: Risk Managers-in-Chief, URMIA.
  53. Lundquist A.E. (2015), Enterprise Risk management (ERM) at US colleges and universities: administration processes regarding the adoption, implementation, and integration of ERM. Dissertation.
  54. Marchi L., Marasca S., e Giuliani M. (2013), Valutare la ricerca nella prospettiva europea e internazionale: prime riflessioni, Management Control, 3, pp. 99-113., DOI: 10.3280/MACO2013-003006
  55. Marchi L., Greco G. (2012), Controlling and reporting for strategy, Management Control, 2, 3, pp. 5-6., DOI: 10.3280/MACO2013-SU3001
  56. Mazza C., Quattrone P., e Riccaboni A. (Eds.) (2006), L’università in cambiamento fra mercato e tradizione, Bologna, il Mulino.
  57. McNamara R.P., e Booth P. (1984), Effective management techniques in tertiary administration: a risk management framework, Journal of Tertiary Educational Administration, 6(2), pp. 175-182.
  58. Miller K.D., e Waller H.G. (2003), Scenarios, real options and integrated risk management, Long range planning, 36(1), pp. 93-107.
  59. Nardo M. T., Sangiorgi D., e Siboni B. (2017), Un’indagine sulla qualità dei piani della performance nelle università statali italiane: quali prospettive per il futuro?, Economia Aziendale Online, 8(1), pp. 57-68.
  60. Otley D. (2008), Performance management: a framework for analysis, in Performance Management (pp. 24-39), London, Palgrave Macmillan.
  61. Palermo T. (2011), Integrating risk and performance in management reporting, Chartered Institute of Management Accountants.
  62. Palermo T. (2017), Risk and performance management: Two sides of the same coin?, in The Routledge Companion to Accounting and Risk (pp. 137-149), London, Routledge.
  63. Palumbo R. (a cura di) (2012), La valutazione periodica della ricerca nelle discipline economico-aziendali. Una comparazione internazionale, Milano, FrancoAngeli.
  64. Paolini A., e Quagli A. (2013), Una riflessione sugli strumenti bibliometrici per la valutazione della ricerca e una proposta: il real impact factor, Management Control, 3, pp. 115-128., DOI: 10.3280/MACO2013-003007
  65. Paolini A., e Soverchia M. (2017), I sistemi informativi per il controllo e la valutazione delle performance nelle università italiane. Management Control, 1, pp. 5-14., DOI: 10.3280/MACO2017-001001
  66. Parker L. (2011), University corporatisation: Driving redefinition, Critical perspectives on accounting, 22(4), pp. 434-450.
  67. Perrin T.T. (2001), Creating value through Enterprise Risk Management-A practical approach for the insurance industry, New York, Tillinghast-Towers Perrin.
  68. Plambeck N., e Weber K. (2010), When the glass is half full and half empty: CEOs’ ambivalent interpretations of strategic issues, Strategic Management Journal, 31(7), pp. 689-710.
  69. Power M. (2004), The risk management of everything, The Journal of Risk Finance, 5(3), pp. 58-65.
  70. Power M. (2009), The risk management of nothing, Accounting, organizations and society, 34(6-7), pp. 849-855.
  71. PriceWaterhouseCooper, PWC (2018), Managing Risk in Higher Education, Higher Education Sector Risk Profile. March.
  72. Rabovsky T.M. (2012), Accountability in higher education: Exploring impacts on state budgets and institutional spending patterns, Journal of Public Administration Research and Theory, 22(4), pp. 675-700.
  73. Rana T., Wickramasinghe D., e Bracci E. (2019), New development: Integrating risk management in management control systems ‒ lessons for public sector managers, Public Money & Management, 39(2), pp. 148-151., DOI: 10.1080/09540962.2019.1580921
  74. Riccaboni A. (2003), La valutazione integrata della didattica e della ricerca: il progetto VAI nell’Università di Siena, Azienda pubblica, 16, pp. 5-6.
  75. RIMS (2011), FAQ on SRM and ERM. Why Strategic Management?, Retrieved April 20, -- from. http://www.rims.org/resources/ERM/Documents/.
  76. Rubino F., Puntillo P., e Veltri S. (2017), Il ruolo dei manager universitari in un’ottica di performance integrata. Analisi di un caso studio, Management Control, 3, pp. 95-122.
  77. Rusconi G. (2014), La valutazione della ricerca scientifica. Alcuni spunti di riflessione dopo le recenti esperienze in Italia, Management Control, 1, pp. 73-85., DOI: 10.3280/MACO2014-001005
  78. S&P (2008), Standard & Poor’s to Apply Enterprise Risk Analysis to Corporate Ratings. Retrieved May 7, -- from http://www.nyu.edu/intercep/ERM%20for%20Non-Financial%20Companies%205.7.08.pdf.
  79. Sforza V., Marigonda P., Bernardi B., e Domenicali A. (2019), L’impiego del controllo di gestione negli atenei: i risultati di un’indagine AssoController, Management Control, 3, pp. 99-122.
  80. Simons R. (1994), Levers of control: How managers use innovative control systems to drive strategic renewal, Brighton, Massachusetts, Harvard Business Press.
  81. Sobel P.J., e Reding K.F. (2004), Aligning corporate governance with enterprise risk management, Management Accounting Quarterly, 5(2), p. 29.
  82. Toma S.V., Alexa I.V., e Şarpe, D.A. (2014), Identifying the risk in higher education institutions, Procedia Economics and Finance, 15, pp. 342-349., DOI: 10.1016/S2212-5671(14)00520-6
  83. Van Dooren W., Bouckaert G., e Halligan J. (2015), Performance Management in the Public Sector, London, Routledge.
  84. Van Helden G.J., Johnsen Å., e Vakkuri J. (2012), The life-cycle approach to performance management: Implications for public management and evaluation, Evaluation, 18(2), pp. 159-175.

Manuela Lucchese, Giuseppe Sannino, Paolo Tartaglia Polcini, in "MANAGEMENT CONTROL" 1/2020, pp. 111-136, DOI:10.3280/MACO2020-001006

   

FrancoAngeli è membro della Publishers International Linking Association associazione indipendente e no profit per facilitare l'accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche