Is merit pay changing ethos in public administration?

This article aims to explore the changes in the organizational culture of public administrations following the implementation of performance-related pay\u2014 PRP systems. The work explores the switch to an explicit remuneration system through the implementation of incentives and focuses on the effects, positive or negative, this has had on the ethos of public administrations. Data from a survey carried out among private and public employees in a specific area of Southern Italy are used to analyze how the shift from an implicit to an explicit remuneration system has impacted the public servants\u2019 ethos. Due to the application of PRP, public servants are now expected to be compensated based on their performance. The ineffective management of incentives in public administrations affects the intrinsic motivation of public employees and may lead to moral disengagement. While the previous literature has focused on the practical challenges and limitations of PRP, less has been written about how PRP has changed the culture of public administrations. This article shows how PRP can change the traditional ethos ofpublic administrations\u2019 services based on the Weberian model of bureaucracy, replacing the latter with a new on

Resistance to Change Processes and Strategies for the Implementation of Harmonization Reforms: The Separation of the Health Care Expenditure in the Regional Financial Statements

The Legislative Decree n. 118/2011, in setting the rules for the harmonization of the financial accounting of the local governments, represents a further progress for the accounting process also for the health care. In the specific case the article 20 defines a precise identification perimeter of revenue and expenditure related with National Health Service (NHS) by the regulations in the regional financial statements, in a way to make possible an immediate comparability between the Health Care incomes and expenditures in the Regional financial statement. The aim of this paper, always referred to the Rational Management based on financial statement, focuses the attention on the possible correlation between organizational responses to institutional pressure and the theoretical roles of accounting, tracing lines of best practices compliance or not on the sample above explained

“Bit Standard”- Bitcoin between reality and risks of a “halfway-money”

This work provides an explanation of the market underlying the evolution due to modern technologies and technical advances, especially in transactions. In this regard, the authors specify the aspect related to the creation of virtual currencies like bitcoin that can circulate thanks to the Blockchain system through miners\u2019 work. The authors consider areas related to the warnings on the use and exchange of virtual currencies. The aim is to conceptualize in a graphical way the current operational transaction in bitcoin through the existing exchange platforms. The authors try to attest the fickleness of the disintermediation ideal founding Bitcoin. The analysis purposed could be interesting and useful to provide a kind of interpretation of the phenomenon and a general overview about Bitcoin system

Retribuzione e motivazione nella pubblica amministrazione oggi

http://arl.liuc.it/dspace/handle/2468/497

Combining war damages accounting and accounting for the natural world with social-organisational repercussions

The authors propose a critical reinterpretation of a case study embedded in the historical period of post-WWII in Southern Italy. This period is characterised by relevant socio-political and economic consequences at a global scale, and it has been scarcely investigated from a business perspective. The authors consider the connections between war damages accounting, adverse collateral events, and agricultural accounting as tools to claim for social changes. The analysis specifically concerns the damages caused to the warehouses of hemp growers in the province of Caserta (Campania region, Italy). This area was known as Terra di Lavoro (‘land of work’ (authors’ translation)) since the Middle Ages to outline the poor conditions of hemp growers. The features of the accounting analysed herein, in the light of neo-institutional theory, show how it was used as a technology for problem-solving and a potential trigger for the agrarian reform of 1950