LIBRI DI ENRICO BRACCI

An interest in new cost management techniques has driven the attention of research and practitioners towards the new managerial approaches. However, the main focus has been on production costs, introducing innovative production systems (TPS or WCM) and related cost accounting metrics (Lean Accounting). Administrative processes and costs, despite their increasing relevance, received limited attention. This paper discusses the importance of controlling and managing administrative services and costs, through the application of the Lean Office approach. In so doing, the paper presents a case study, and highlights the potential benefits of such methodology.

Social and environmental reporting (SER) in the public sector has been widelydiscussed in the last years (Gray et al., 1996; Mathews, 1997; Parker 2005; Guthrieand Abeysekera, 2006; Guarini, 2002; Hinna 2004; Marcuccio and Steccolini,2005). However, despite the interest in this area of research, there are still a numberof calls to deepen the study of SER in the public sector (Lewis, 2008; Grubnikand Ball, 2007). In Italy, the literature shows the risk of adopting SER as a managementfashion, more than a conscious process of organizational change (Marcuccioand Steccolini, 2005). This paper investigates about the reasons for theadoption and eventual abandonment of SER by local government in Italy.

Il volume propone un percorso di approfondimento intorno al tema degli intangibles, esaminandone gli aspetti di analisi, di gestione, di misurazione, di valutazione e di rappresentazione, attraverso una pluralità di prospettive e approcci metodologici. Indaga inoltre la concreta applicazione di alcuni dei concetti, metodi e strumenti proposti dalla letteratura nazionale e internazionale contribuendo a ridurre la distanza creatasi tra ricerca e realtà operativa.