LIBRI DI MARCO TIEGHI

Il volume vuole offrire una panoramica essenziale sui principali temi collegati alla Contabilità analitica e al “Costing”, affrontando in modo sufficientemente rigoroso e puntuale i vari argomenti, senza però dimenticare che i destinatari sono, per formazione culturale e professionale, abbastanza eterogenei. Lo scopo difatti è di introdurre allo studio delle problematiche connesse con il calcolo e l’analisi dei costi quei soggetti che vogliono allargare le loro conoscenze in merito a questi aspetti della gestione aziendale.

This paper aims to examine the public sector accounting reform in Italy, focusing on universities and addressing the specific aspect of the accounting change from an internal perspective. The study focuses on the question of how universities in Italy responded internally to governmental pressures for accounting reform, and it examines the extent to which universities implemented the new accounting systems based on the accrual accounting introduction and the new budgeting and reporting implementation. This paper makes use of the key elements identified by Lapsley and Pettigrew’s framework (1994) to shed light on accounting change in three Italian universities, and it identifies the key elements that qualify receptive and non-receptive contexts of change in practice.

The aim of this paper is to assess and systemize the antecedents of Performance Management Systems (PMSs) effectiveness, highlighting under which conditions, PMSs are able to produce the expected results in healthcare organizations. Through a literature review by keywords research of the papers on PMSs effectiveness in healthcare, the condition affecting PMSs effectiveness have been summarized. Such conditions refers to PMSs’ architectural elements, organizational context, and implementation approach. Their impact on PMSs effectiveness is measured in terms of their ability in orienting behaviours, and in terms of organizational performance improvement. The results of this literature review highlight how public policies can be implemented with the aim improve the effectiveness of PMS in healthcare through the promotion of both a culture of evaluation among caregivers, and the acceptance of PMS at individual organization level, as well as through the reduction of the knowing-doing gap between management scientists and healthcare professionals.