Search results

The issue of gender inequality in the Italian universities and academic context does not seem to be particularly debated and is really rare. Starting from this “lack of interest”, the paper aims to inquire into the “state-of-the-art” of existing inequality in the scientific and academic path of Italian female scholars and academia, answering the following research question: Is discrimination between women and men linked to the number of scientific contributions in periodicals and their presence within academic boards of scientific accounting associations and journals in Italy?

The methodology is primarily developed through a deductive analysis of the literature strands concerning gender accounting, accounting in academia and the role of women in universities and academia. Second, within the inductive perspective, the authors have chosen to inquire into the scientific publications of women on the oldest Italian journal in the accounting field – the Rivista Italiana di Ragioneria e di Economia Aziendale (RIREA). Subsequently, the position and career of women were analysed in academia investigating their presence and role within the boards of a sample of Italian journals and the main Italian accounting scientific associations

Accordingly, this paper concentrates on gender inequalities in university and academia in Italy and on eventual obstacles that get in the way of the existence of scientific contributions in journals and of career progress of those women who carry on scholarly work in accounting.

The analysis confirms the need to open more space for women at the summits of political, economic and cultural institutions, including accounting academia and scientific journals. The paper has some limitations concerning the consideration of only Italian journals and academic associations. Then, we will develop the analysis in comparative terms, as attention will be addressed on the participation in scientific committees and boards of some of the major international scientific associations of accounting. Moreover, we will consider the narrative approach describing the stories of Italian women and accounting scholars to carefully investigate the reasons for this persistent discrimination.

The innovative contribution of the paper is due to the fact that the authors are unaware of previous studies aimed at investigating if female accounting scholars are under-represented compared to their male colleagues within the top positions of the most prestigious Italian accounting associations and scientific journals. Previous research also did not investigate the existence of correlation between Italian women’s scientific productivity, their under-representation within academia and scientific career.

Universities are proper knowledge institutions, since knowledge represents both the input and the output of their activities. Several guidelines have been issued by the European Union and national governments for the promotion of intellectual capital (IC) disclosure by universities. The purpose of this paper is to investigate the amount and nature of voluntary IC disclosure in Italian universities and to gauge the opinion of university managers on IC managing and reporting.

The study applies content analysis and a survey. The content analysis was applied to a group of voluntary social reports (SRs) issued by Italian universities, while the survey was submitted to all top managers of Italian universities.

The research found a significant amount of IC disclosure in SRs. Also, university top managers demonstrated an awareness of benefits deriving from IC managing and reporting practices, both for decision-making processes and to respond to stakeholder’s needs.

The current paper contributes to IC literature by providing an assessment of IC voluntary disclosure practices in Italian universities, analysing reports other than the annual report (which is the only document media analysed by research so far). Furthermore, while previous research has focussed on IC disclosure, the current study investigates the motivations for IC managing and provides insights into the benefits deriving from IC reporting in universities.

The purpose of this paper is to provide an analysis of the present situation and recent evolution of entrepreneurship education in Italian universities and to discuss whether these courses and curricula match the demand for entrepreneurial competences.

The empirical analysis is based on a census of entrepreneurship courses and curricula run by universities. The information collected through the internet refers to the academic years 2003‐2004 and 2009‐2010.

Compared with the situation observed in the USA and in other European countries, entrepreneurship education in Italy is rather “underdeveloped”. Only a few universities have courses or specific curricula dedicated to entrepreneurship. The courses are concentrated within business faculties while very few exist in science and engineering faculties. The slow pace with which Italian universities are keeping up with the global trend in entrepreneurship education at university level seems in vivid contrast with the need for the Italian economy to change its industry structure from the so‐called “traditional” to “high‐tech” sectors. The paper discusses the reasons for this situation.

The paper does not evaluate the impact of entrepreneurship education. A suggestion for future research could be to analyze the role of these courses in encouraging entrepreneurial activity of students.

Entrepreneurship education at university level can play an important role in the Italian economic system, fostering the creation of new business in knowledge‐intensive sectors.

The exploratory analysis of the state of entrepreneurship education in Italy suggests the need to develop these courses and spread the presence, especially in the science and engineering universities.

The paper covers a lack of research on the attitude of higher education institutions towards entrepreneurship education in Italy.

To understand whether the public value approach will improve the performance and legitimacy of Italian universities.

The public value approach is used to identify the factors limiting the improvement of the performance of Italian universities over the period 2007–2009. Four cases are analyzed in order to reveal how universities measure and communicate the public value delivered. The evolution of the whole system is analysed in the light of the three paradigms on public administration: traditional public administration, new public management and public value management.

Recent reforms introduced by the Italian government do not facilitate the overcoming of political and organizational constraints, with the exception of a few noteworthy elements. The dominant role of the Ministry of Education in the definition of universities’ strategic goals combined with the great autonomy traditionally granted to the departments and to single academics leave little room for manoeuvre.

The case of the Italian higher education system highlights the importance of the rules of governance for public value production. The analysis shows that the actual governance of the higher education institutions does not favour the construction of a public value proposition by the universities’ managers. This aspect raises the more general question of identifying the necessary conditions for realizing the public value proposition and determining its presence in all public administrations.

This article contributes to the understanding of mechanisms that hinder the capability of public institutions’ to develop their own public value proposition.

This chapter considers internationalisation strategies to promote international student recruitment and mobility as the central tools of contemporary universities operating in a global and competitive context. It presents an overview of these strategies in the public university context in Italy, which serves as a case study to highlight how universities increasingly give relevance to the internationalisation of education in their strategic plans to attract overseas students and encourage incoming and outgoing student mobility. The document-based analysis of the Italian case reveals a prominent commitment from public universities to promoting internationalisation through different strategic performance objectives that contribute to the internationalisation of students and fuel their mobility and recruitment on a global scale. This research provides empirical evidence of the saliency of the internationalisation of education within the strategic missions of universities. It also addresses the connection between the internationalisation of university education and performance-based funding.

This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and the readability of text that occurred immediately after the adoption of accrual accounting in performance reports of Italian public universities.

The authors collect the stakeholder section of performance reports published before and after accrual accounting adoption. Then, the authors use manual and computer-assisted textual analysis. Finally, the authors explore the data using principal component analysis and qualitative comparative analysis.

This study demonstrates that switching from cash to accrual accounting provokes immediate changes in communication patterns. It confirms the significant reduction of readability and increase in visual forms after accruals accounting adoption. The results indicate that smaller universities especially put effort into increasing intelligibility while implementing a more complex accounting system. This study also finds a relation between the change in readability and the change in visual forms that are complementary, with the exception of several very large universities.

The findings underline the possibility of neutralising the adverse effects of accounting reform associated with its complexity and difficulties in understanding by the use of visual forms and attention to the document’s readability.

This paper adds a new dimension to the study of public sector accounting from the external stakeholder perspective. It provides further insight into the link between accrual accounting adoption and readability, together with the use of visual forms by universities.

Higher education institutions draw up codes of ethics, but in several countries there are no standards to follow. Most universities have autonomy and can freely draw up their codes of ethics in terms of structure and content. The purpose of this paper is to understand the main ethics issues that universities identify in their codes of ethics and what activities they implement to respond to these issues toward appropriate educational management of their institutions in ethical terms.

This study was performed through content analysis of codes of ethics of Italian public universities (64 codes), and may be considered a single in-depth case study. The main ethics issues and related activities were inductively codified in relation to the research purpose. The four constitutive aspects of business ethics (individual, managerial, organizational and societal ethics) proposed by Melé were chosen as the framework to investigate the main ethical needs and related activities implemented by universities to respond to these ethical issues.

This research has identified nine main ethical issues and related activities that contribute to guarantee the ethical compliance of universities under the four interrelated aspects different individual behaviors, managerial initiatives, organization strategies and responsibilities toward society. The analysis shows some relevant differences among Italian universities that have important implications in the ethical vision of academic communities and of managerial role in universities.

The research can help managers of higher education institutions to identify the main ethical issues to draw up codes of ethics and to formulate consistent development strategies that are able to improve the conditions of collaboration, work and productive participation in activities for all members of academic communities.

To the best of the authors’ knowledge, this is one of the first studies that connect codes of ethics and higher education. This research brings to light the main ethical issues and related activities that universities can consider to orient their strategic choices toward the public interest as well as educational management improvement.

This paper aims to outline the current status of the implementation of sustainability practices in the context of Italian public universities, highlighting the strengths and gaps.

Based on a qualitative approach, an exploratory study design has been outlined using the model of Glavič and Lukman (2007) focusing on the Deming Cycle. The Plan–Do–Check–Act components of the model were used as a framework for collecting and analyzing data from the official Web sites and other related Web pages of Italian universities.

The results of this exploratory study allow one to depict a university system addressing the challenge posed by international agendas in a fragmented way, even if many universities are showing a strong commitment to the sustainability challenge. Sustainability is mainly detected at the “Do” dimension, when referring to training programs and research projects associated to the sustainability issue.

Limitations of the data collection method are addressed when the timeliness of update of Web sources and the different emphases that universities can put on Internet disclosure are considered. However, the study contributes to the debate on sustainability by providing findings at a national level, which were derived from the official Web sites of Italian public universities. Furthermore, the study could have implications for policy makers and universities’ decision makers.

The study points out the importance of managing the sustainability process in all its phases (planning, activities, monitoring, further actions), and highlights the elements that are relevant for measuring and monitoring the process of implementation of sustainability in the specific context of higher education.

The paper can contribute to increase the academics’ awareness of the sustainability actions, and stimulate them to fill the gaps.

This study explores sustainability issue in the Italian university system, and it is based on a Web-based method of data collection, whereas other contributions are based on case studies.

Entrepreneurship Education (EE) is increasing throughout the world. In 2012, the Italian Ministry of Education, University and Research (MIUR) financed Contamination Labs (CLabs), which are laboratories that are aimed at developing entrepreneurial mindsets in all university students. This study analyses the entrepreneurial learning process mechanisms adopted in these CLabs.

An ethnographic case study was performed in two Italian CLabs from October 2017 to December 2019.

Findings demonstrate that the CLabs in Italy are promising Entrepreneurship Education Centres which create programmes to develop an entrepreneurial mindset in students with different educational backgrounds and levels. Interdisciplinarity in the composition of the student teams, virtuous contamination of knowledge and experience between the students and the stakeholders from the entrepreneurial ecosystem are the key pillars to foster an entrepreneurial mindset in all the students.

The limitations of this work regard the need to expand the analysis to all the other CLabs created in Italian universities.

The findings provide indications that may be used to guide a university faculty in the design and management of Entrepreneurship Education Centres in collaboration with entrepreneurs, corporations, student clubs, incubators and representatives of the local entrepreneurial ecosystem. Moreover, the results point out a need to develop interdisciplinary entrepreneurial programmes.

The originality resides in the analysis of a novel type of Entrepreneurship Education Centre in Italian Universities created as the result of an ad-hoc Italian policy.

This study addresses gender composition in universities. The purpose of this study is to define the vertical and horizontal gender segregation in both public and private universities. In particular, it measures the gender distribution throughout academic careers across levels and time, and among fields of science in Italian academia.

The authors adopted the framework of Blackburn et al. (2002) as a theoretical lens through which they examine and explain occupational gender segregation in the university context. A mixed methodology of both document analysis and examining some statistical indicators was used to create gender-disaggregated measures to help the authors answer their research questions. The data collected represent academia in Italy for the period 2010-2018. The data were obtained from the Italian Ministry of Education, University and Research.

The authors show the gendered nature of academic institutions in Italy. In particular, the authors acknowledge that hierarchies of power exist that privilege men and the masculine and devalue women and the feminine within academic institutions.

This paper provides theoretical and practical findings that support the literature on gender issues in universities and other public and/or private institutions. The academic community, practitioners and policymakers can use the results to design measures to address gender inequality in academia.

To the best of the authors’ knowledge, this paper is novel because it provides gender-relevant insights on the gender composition in universities in the Italian context. These insights are also relevant for academic institutions that operate in an international setting.