Il costo dell’intervento chirurgico in laparoscopia con l’Activity Based Costing

The purpose of this research is to analyze the role of the Management Control System (MCS) and of the Management Accounting System (MAS) in healthcare (HC) organizations. It aims at studying if and how managerial considerations affect the clinical culture. Results are based on the findings of a research developed within 12 Local Health Authorities (Aziende Sanitarie Locali LHAs) and 4 Teaching Hospital (Aziende Ospedaliere Universitarie THs) in Italian Tuscany Region and address the possibility to develop an alternative model from those of accountingization or legitimation proposed in literature to understand the role of these systems in healthcare. Results highlight that the economic language may assume a great importance in clinicians’ decision making and penetrates into clinical culture. Most important factor affecting results is the development of an alliance between controllers and clinicians, based trust and collaboration. The paper is a contribution to the literature about the role of MCS and MAS in healthcare and it is developed within the schemes traced by Habermas and refined by Laughlin and by Broadbent and Laughlin. The original value stands on the individuation of a model where the “integrative interactive” management model is able to penetrate clinical discourse and the conditions at which it can be developed.Management Accounting Change, Management Control Change, Healthcare Accounting, Professional organization, accountinization, legitimation, Habermas

Accountability in Global Governance

human development, democracy

Bridging the Gap Between Theory and Practice in Integrated Assessment

There is growing support for the use of integrated assessments (IAs)/sustainability impact assessments (SIAs), at different government levels and geographic scales of policy-making and planning, both nationally and internationally. However, delivering good quality IAs/SIAs, in the near future, could be challenging. This paper mainly focuses upon one area of concern, differences between research and other technical contributions intended to strengthen assessment methodologies and the types of assessment methods considered usable by practitioners. To help in addressing this concern, the development of a common assessment framework is proposed, which is based on a shared, practitioner-researcher-stakeholder understanding of what constitutes a satisfactory integrated/sustainability impact assessment. The paper outlines a possible structure for this framework, which contains three interconnected elements - the planning context in which the assessment is to be carried out; the process by which the assessment is to be undertaken and its findings used; and the methods, technical and consultative, by which impacts are to be assessed. It concludes with suggested "next steps", addressed to researchers, practitioners and other stakeholders, by which the assessment framework might be tested and improved, and its subsequent use supported.Research Methods/ Statistical Methods,

A case study analysis of a constructionist knowledge building community with activity theory

This article investigates how activity theory can help research a constructionist community. We present a constructionist activity model called CONstructionism Through ACtivity Theory (CONTACT) model and explain how it can be used to analyse the constructionist activity in knowledge building communities. We then illustrate the model through its application to analysing the Wiki-supported community associated with a computer game. Our analysis focuses mainly on two perspectives: individual and collective actions, as well as individual and collective mediations. Experiences and challenges from the analysis are reported to demonstrate how CONTACT is helpful in analysing such communities

Building capacity in climate change policy analysis and negotiation: methods and technologies

Capacity building is often cited as the reason “we cannot just pour money into developing countries” and why so many development projects fail because their design does not address local conditions. It is therefore a key technical and political concept in international development. Some of the poorest countries in the world are also some of the most vulnerable to the impacts of climate change. Their vulnerability is in part due to a lack of capacity to plan and anticipate the effects of climate change on crops, water resources, urban electricity demand etc. What capacities do these countries lack to deal with climate change? How will they cope? What steps can they take to reduce their vulnerability? This innovative and high-profile research project was part of a larger project (called C3D) and conducted with non-governmental organisations in Senegal, South Africa and Sri Lanka. The research involved several participatory workshops and a questionnaire to all three research centres

Information Technology as Coordination Infrastructure

Business information technology is traditionally viewed as information provision technology. In this view, organizations use their IT to implement databases that provide people with information when they want it. This view is persistent even though information provision is never an end in itself but always has the further purpose to support the coordination of activities of people. The role if IT as coordination technology became more prominent in the 1980s with the advent of network technology, that allowed activities across different businesses to be coordinated. This trend has accellerated since the growth of Internet usage, and today IT is used to support an increasingly varied range of processes performed by a variety of partners that do not all have a hierarchical relation to each other. This makes it difficult to analyze requirements for IT support and specify IT solutions: Business processes may not be well-defined, and interests of different businesses may clash. This report argues that to deal with this in requirements engineering and IT solution specification, business information technology should not be viewed as IT support for business processes but as IT support for the coordination of activities in one or more businesses. We will identify three basic coordination mechanisms, namely coordination by price, by management, and by shared norms, and for each of these mechanisms, we will identify requirements for IT support. The advent of flexible and standardized networking technology has facilitated the creation of novel coordination mechanisms within these three general paradigms, and we will give an inventory of generalized coordination mechanisms made possible by current IT. Finally, we will draw conclusions for requirements engineering methods for IT support for each of the coordination mechanisms identified by the framework

HOW DO UNIVERSITY STUDENTS SELECT AND USE THEIR LEARNING TOOLS? A MIXED-METHOD STUDY ON PERSONALISED LEARNING (21)

Universities often blend traditional learning and e-learning by providing software licenses, electronic learning materials, and access to Learning Management Systems. Following the idea of personalised learning in higher education, students are free to choose between a wide range of learning tools constructing their Personalised Learning Environment. However, the characteristics of the chosen tools need to match the characteristics of the learning tasks to support students adequately. In the present paper, a mixed-method approach is used to analyse which types of tools are used in practice and which types of learning tasks are performed using these learning tools. Furthermore, important factors influencing the decision to select learning tools are identified. This study shows that a wide array of learning tools is used in practice. Although students consider individual factors (such as perceived ease of use and task-technology fit) to be most important when selecting their tools, several exogenous factors such as the lecturers’ targeted pedagogy, social norm and the occurrence of higher order thinking skills limit the range of adequate learning tools