Knowledge Transfer in Local Governments: A Cultural Challenge for Internal Auditors

During the last two decades, public sector experienced a number of management, accounting and policy changes. As a consequenc e the actors role had to meet the new accountability and responsibility requirements. The article aims at analyzing the role of internal audit committee in the Italian local government context and the attitude of auditors to transfer managerial culture to public authorities. Thus, the survey conduced over the auditors technical, human and conceptual attributes allows to underline the important strength and weakness auditors have as ‘agent of change’

How does management accounting affect entrepreneurial orientation in SMEs? A structural equation modelling

Management accounting practices (MAP) appear to be a prerequisite for entrepreneurial orientation (EO) to positively influence profitability. In addition, critical capacities are a precondition to develop and maintain MAP. Studies revealed that small and medium enterprises use informal MAP and they generally lack managerial competences (MC) to develop and implement effective control systems to respond to environmental challenges. However, those who develop MC are more likely to implement MAP. The aim of the paper is to analyze the relationship between the use of MAP and the development of EO, where EO is measured through the independent dimensions of innovativeness, proactiveness and risk-taking. Further, the paper argues that the use of MAP is positively affected by the possession of MC. The paper adopts structural equation modelling to test the hypotheses, focusing on a sample of 339 Italian community pharmacies (response rate 54.6%). Findings support a positive relationship between MC and MAP and between MAP and EO, contributing to a field that is underexplored and providing suggestions for managers, practitioners and educators

Randomized controlled trial on occupational graduated compression clinical and cost-effectiveness

Background: Subjects exposed to occupational standing are at risk of developing chronic venous disease. Graduated compression stockings (GCS) counteract venous hypertension. Aim of the present investigation was to assess GCS clinical and cost effectiveness in prolonged standing up workers. Methods: Randomized controlled trial involving 75 healthy healthcare professionals working in 6 hours standing up shifts without or with GCS (group A and B, respectively). Outcome measures were performed before and after the shift, at baseline (T0), at 1 (T1), 6 (T6) and 12 (T12) months and included lower limb volume, air plethysmography (APG), quality of life, and dedicated cost-effectiveness questionnaires. Results: Seventy-two subjects completed the data collection. Leg volume increased in group A and decreased in B at all assessment points (T0, 1, 6, 12) (P<0.0001). Venous filling index did not change within the 12 months, but, after every shift, its value was lower in B compared to A (P<0.0001). At 12 months, VVSymQ worsened in A and improved in B (P<0.0001) and CIVIQ significantly worsened in A (P<0.0001), while in B it significantly improved (P<0.0001). Perceived disability was higher in A at 12 months (P<0.001) and the cost calculation revealed a saving of 1510 euro per year in B. Conclusions: GCS counteracted occupational oedema and positively influenced venous filling index, while improving vein specific quality of life measurements in addition to cost savings

Environmental sustainability in European public healthcare: could it just be a matter of leadership?

Purpose – The purpose of this paper is to enlarge the debate concerning the influence of leadership on environmental sustainability implementation in European public healthcare organisations. Design/methodology/approach – This paper is a viewpoint. It is based on preliminary analysis of European standards dedicated to environmental sustainability and their spread across Europe in public healthcare organisations. Viewpoints concerning leadership are then discussed and asserted. Findings – This paper found a limited implementation of standards such as Green Public Procurement criteria, Eco-Management and Audit Scheme and ISO 14001 in public healthcare. Some clues indicate that the lack of implementation is related to leadership and management commitment. Originality/value – For the first time, this paper investigates relationships between leadership and environmental sustainability in European public healthcare opening further avenues of research on the subject

TQM IMPLEMENTATION FOR THE HEALTHCARE SECTOR. THE RELEVANCE OF LEADERSHIP AND POSSIBLE CAUSES OF ITS LACK

The main purpose of this paper is to enlarge the debate on the implementation of TQM (Total Quality Management) in the healthcare sector and to evaluate how and weather leadership can affect TQM implementation. This paper is based on findings from a literature review of TQM and leadership. We analysed our findings in order to categorize causes of a lack of leadership in TQM programme implementation

Designing Competitivity Activity Model through the strategic agility approach in a turbulent environment

Purpose: This paper aims to introduce and test a model of shaping strategic agility based on dynamic capabilities such as IT competencies, entrepreneurial alertness and acuity market to improve firms’ competitive activity. Design/Methodology/Approach: A study based on a quantitative approach has been designed. Data have been collected through closed questionnaires from a sample of firms. The study has been conducted in the electronics industry in Italy, based on the dynamism of the setting. Through SPSS-AMOS application, path analysis has been performed to conduct a first assessment of the theoretical model. Findings: The dimensions of strategic agility are relevant capabilities for improving competitive activity. Furthermore, increasing strategic agility in the three dimensions (customer, operational and partnering) depends on the ability to improve other dynamic capabilities of the organization, including IT competency, systematic insight and strategic foresight. Finally, strategic agility results to be the only variable able to leverage the firm’s competitive activity. Results limitations/implications: The study presents some limitations linked to the response rate and the ability to conduct further analysis. However, it highlights the main dimensions that managers and entrepreneurs should develop to improve the competitive activities of the firm. Practical implications: The paper allows at address practitioners' need to identify the main variable to leverage to increase firms' competitivity. Social implications: The results of the study offers the opportunity for new reflections when designing business executives’ training programs and defining recruiting pathways. Originality/value: This is the first study that investigates strategic agility building in a turbulent environment in the Italian setting

Sustainability performance measurement inside academia: the case of a North Italian University

Purpose: The paper aims at analyzing the process of implementation of a sustainability performance measurement system by a North Italian university, that was constructed basing on a participatory multistakeholders’approach. In addition, it provides evidence on the use of outcome indicators. Methodology: The methodology is based on a single exploratory case study research. Findings: The process of implementation of the new sustainability performance measurement system started with the intervention of an academic in accounting who acted as a propeller. The adoption of the framework required a shared meaning of sustainability among different stakeholders and indicators to track the shift towards sustainable development. Despite the authors could not prove the stable adoption of the framework for the future, as new governing bodies were appointed in Beta, that framework could be considered a valid attempt to move from a single projects’ evaluation on sustainability performance to a systemic approach, and to introduce outcome indicators in performance appraisal. The framework supported university’s decision-making related to sustainable development actions. Research limitations/implications: Difficulties in the measurement process were linked to the information system which was not designed to allow the collection of some of the newly introduced sustainability data. However, an attempt to introduce a personalized assessment tool fostered the improvement of planning activities for 2015. Originality/value: The originality of the paper is twofold: first, it represents an attempt to discuss the process of implementation of a sustainability performance measurement system that was designed by a participatory multi-stakeholders’ approach. Second, the framework was designed to consider also outcomes’ indicators as urged by scholars calling universities to promote the shift towards a sustainable society

Intellectual capital in support of farm businesses’ strategic management: a case study

Purpose: The paper sheds light on the role of and relationships between human, structural and relational capital assets for strategic management in a farm business. In particular, it analyzes the interaction between human capital’s creativity skills and the introduction of climate-smart technologies for the competitiveness of the firm. Methodology: An explorative case study was conducted on one of the largest Italian farm businesses to gain an understanding of the drivers of intellectual capital (IC) and of their implications for strategic management. Full-time employees’ perception of the skills required to achieve strategic goals and their perception of whether they possessed these abilities were investigated to determine if an alignment was present. The skills were subsequently classified using the framework of Amabile (1988) into domain-relevant and creativity-relevant skills. Then, two linear regression models were used to investigate the effects of training on the acquisition of these two sets of skills. Findings: Our analysis confirmed the strategic role of interactions among human capital assets to effectively exploit the structural capital of the company. When investigating employees’ perceptions, a gap emerged about informatics capabilities and knowledge of soils. As the company’s investments in innovation are oriented to ICT technologies, the company could strengthen informatics training to enable its employees to implement effective innovation. Value: The paper contributes to the literature on IC by highlighting the role of interconnections of assets to align organizations with their strategic goals. Therefore, the provision of IC accounting contributes to the strategic management of human capital

Eastern European Countries and New Financial Management

In recent times, Eastern European nations (EEN) have been characterized by reforms whose aim is to completely transform economic and public sectors. This has partly been motivated by the shift from communism to the market economy, which has produced an emphasis on economic objectives. The reform process in EEN has used similar accounting technologies to those previously used in public sector reforms in Western European nations (WEN), commonly referred to as New Public Financial Management (NPFM). The aim of this chapter is to provide an analysis of the overall process of the implementation of NPFM techniques in EEN and to use more detailed evidence from Lithuania, Bulgaria and Romania to consider the implications and peculiarities of this process compared to the WEN experience. The chapter concludes that NPFM reforms having been far-reaching and rapid