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Article
Publication date: 10 October 2021

Floriana Fusco, Renato Civitillo, Paolo Ricci, Sylwia Morawska, Katarzyna Pustułka and Przemysław Banasik

That on accountability in public organizations is quite an old debate. Its introduction in judicial systems is, however, still viewed with some suspicion, due to its…

Abstract

Purpose

That on accountability in public organizations is quite an old debate. Its introduction in judicial systems is, however, still viewed with some suspicion, due to its potential trade-off with independence and impartiality. Nevertheless, the need to respond to the demands for greater transparency and accountability has also pushed judicial organizations to establish a dialogue with a wide range of subjects. This study aims to explore the understanding and the current practices of sustainability reporting currently in place in judicial systems.

Design/methodology/approach

The study adopts a comparative approach, conducting an online survey in two European countries (Italy and Poland). The survey was built around the research questions and literature and administered between February and March 2020. Specifically, 804 courts were involved, of which 430 are in Italy and 374 in Poland.

Findings

Findings show that the current practices are still not widespread and there is still a lack of understanding of what sustainability reporting is, and therefore, of what its potential usefulness within the courts could be. Moreover, many differences between the two countries are pointed out, so it is possible to assume that the different cultural and institutional settings influence sustainability reporting practices. Finally, some interesting implications for policymakers are provided.

Originality/value

Judicial organizations are still poorly investigated in the literature, despite being at the center of a wide public and political debate. Moreover, the international comparative perspective adopted constitutes a further aspect of novelty.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

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Article
Publication date: 29 October 2021

Paolo Esposito, Alessandro Braga, Alessandro Sancino and Paolo Ricci

This paper aims to investigate the strategic governance of the digital transformation of the accounting environment in cultural organizations, with a specific focus on…

Abstract

Purpose

This paper aims to investigate the strategic governance of the digital transformation of the accounting environment in cultural organizations, with a specific focus on practices of social responsibility and stakeholder engagement in virtual museums.

Design/Methodology/Approach

By adopting a multiple case study approach, this study investigated five Italian virtual museums and their digitalization processes. Data were collected and triangulated from multiple sources, including documentary analysis and semi-structured interviews with 16 key informants.

Findings

Considering the digitalization of the accounting environment as a paradigmatic change, the authors identify three key transitions for its strategic governance: from the static, technical and physical to the relational, emotional and digital; from bureaucratic managerialism to value cocreation; and from traditional CSR to integrated external engagement. Moreover, the authors found that social responsibility and stakeholder engagement practices are used in a limited way, and that the use of social media appears to be increasingly important and to be carried out through an emergent rather than a deliberate strategy.

Research Limitations/Implications

The paper draws from a limited sample of case studies in one country and is based on exploratory research. This paper calls for more comparative studies using a longitudinal approach to investigate the impacts of digitalization on the accounting environment of cultural organizations.

Originality/Value

This study is one of the few studies concentrating on the effects of digitalization on the accounting environment of cultural organizations.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

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Article
Publication date: 6 June 2018

Floriana Fusco and Paolo Ricci

The purpose of this paper is to provide a picture of the state of the art in social and environmental accounting research applied to the public sector, highlighting…

Abstract

Purpose

The purpose of this paper is to provide a picture of the state of the art in social and environmental accounting research applied to the public sector, highlighting different streams and the main gaps in current literature and providing input for future research.

Design/methodology/approach

A bibliometric method was used to analyse the characteristics, citation patterns and content of 38 papers published in international academic journals.

Findings

The findings show that the research on social and environmental reporting in the public sector is still at an early stage. Current investigations, although slowly on the increase, are still very few and localised. Most papers are about the reasons why public organisations report, what and how they report, but there are so many aspects that need to be investigated more in-depth or require extra validation in order to open new directions for future research, among which the relationship with and the differences between other non-financial type of reporting, namely ICR and IR.

Research limitations/implications

The study shows some limitations, mainly related to the adoption of the bibliometric method. Indeed, it does not take into account books and chapters but only papers published in international and academic journals. This leads to exclude a significant part of the existing literature and other relevant contributions on the field.

Originality/value

Social and environmental reporting practices are quickly spreading in the public sector. The field is particularly interesting, given the specific connotations of this kind of organisations. However, the literature is clearly not exhaustive and there is not a comprehensive and systematic review of the state of the art on the subject.

Details

International Journal of Public Sector Management, vol. 32 no. 1
Type: Research Article
ISSN: 0951-3558

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Article
Publication date: 15 September 2020

Paolo Ricci and Pietro Pavone

The paper aims to reach a better understanding of accountability and social reporting in the Italian justice system, by examining the state of the art of both literature…

Abstract

Purpose

The paper aims to reach a better understanding of accountability and social reporting in the Italian justice system, by examining the state of the art of both literature and practice. The case study highlights the critical elements in drawing up the social report of one of the most important Prosecutor Offices in Italy.

Design/methodology/approach

The case study analyzes the activities of the actors involved in the report building process by detailing all the steps involved in a research diary, in order to examine such process from the inside, thus reversing its perspective.

Findings

The study shows that both the lack of guidelines for judicial administrations and a consolidated trend of transforming administrative facts into documents useful to stakeholders slow down the evolution of practices, which are stuck in a perpetual trial stage.

Research limitations/implications

The limitations are mainly related to the adoption of a single case study, which does not include any comparison with other reporting experiences in the justice sector.

Originality/value

This paper adds evidence to the theoretical debate on social reporting in the justice sector which has so far received the attention of a limited number of scholars. Furthermore, unlike other studies focusing exclusively on the final report while overlooking the process that turns input into output, this research deals with the core of the social reporting process and practices in their development, capturing their most intimate and controversial aspects from the inside.

Details

International Journal of Public Sector Management, vol. 33 no. 6/7
Type: Research Article
ISSN: 0951-3558

Keywords

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Book part
Publication date: 11 November 2014

Paolo Esposito and Paolo Ricci

This article has two main aims. First, to observe the different causes of public (dis)value. Second, to explore, through a case study, an example of public value…

Abstract

Purpose

This article has two main aims. First, to observe the different causes of public (dis)value. Second, to explore, through a case study, an example of public value regeneration through the social reuse of assets seized from criminal organizations.

Design/methodology/approach

This is a theoretical article with a case study, utilizing semi-structured interviews.

Findings

The study analyzes the factors resulting from the regeneration of new public value within an initially compromised context. This is achieved by ‘freeing’ and converting properties seized from the Mafia in public goods available to the community (Plus-Value). The article finds that the different causes of public (dis)value are Mafia infiltration in public goods, corruption, tax evasion, abstaining from voting, (ab)use of power and (ab)use of law.

Practical implications

The study may help both scholars and practitioners to identify strategies to offset (dis)value factors, something that would be easy to imagine as having managerial implications.

Social implications

The value regenerated with respect to properties confiscated from the Mafia and then converted to social activities for the community highlights how it is possible to transform public (dis)value to public value.

Originality/value

The article explores a little examined area of public value, that is the destruction of value or (dis)value.

Details

Public Value Management, Measurement and Reporting
Type: Book
ISBN: 978-1-78441-011-7

Keywords

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Book part
Publication date: 11 November 2014

Abstract

Details

Public Value Management, Measurement and Reporting
Type: Book
ISBN: 978-1-78441-011-7

Abstract

Details

The Development of the Maltese Insurance Industry: A Comprehensive Study
Type: Book
ISBN: 978-1-78756-978-2

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Article
Publication date: 3 July 2017

Roberto Antonietti, Davide Antonioli and Paolo Pini

The purpose of this paper is to analyze the link between flexible pay systems (FPS) and labor productivity, also looking at which factors drive firms to adopt such wage schemes.

Abstract

Purpose

The purpose of this paper is to analyze the link between flexible pay systems (FPS) and labor productivity, also looking at which factors drive firms to adopt such wage schemes.

Design/methodology/approach

The analysis is conducted on an original sample extracted from a firm-level survey on manufacturing firms with at least 20 employees in the Emilia-Romagna region of Italy. A two-stage model is adopted to mitigate potential self-selection into FPS adoption.

Findings

The results show that the adoption of a FPS is linked to the unions’ involvement and organizational changes within firms, supporting the idea that a FPS is not simply a risk-sharing mechanism, but part of a more complex strategy to increase workers’ flexibility and autonomy. The relationship between FPS and labor productivity concerns a traditional form of premiums intended for individual employees and linked simply to “effort improvement and control” motives and to the firm’s “ability to pay.” Productivity also increases after adopting ex-ante payment systems that focus on developing employees’ participation and competences.

Research limitations/implications

The main findings have two important implications. In the personnel economics literature, the authors stress the complementarity among different organizational practices and their role in making firms more competitive. The authors also attribute an additional role to flexible payment systems, which can be seen not just as a way to make employees work harder, but also as the means by which the effect of organizational changes on labor productivity materializes.

Social implications

From the policy perspective, the results show that non-price incentives are as important as price incentives for achieving higher productivity targets. Firms’ competitiveness is the outcome not only of a higher worker effort and lower labor costs, but also of the adoption of managerial and organizational innovations to promote skill development, learning, and union involvement.

Originality/value

The analysis has two elements of novelty: first, the distinction between a broad array of human resource management practices in both production and labor management; and second, the analysis of different types of flexible payment systems: ex post, ex ante, individual, team-based, and mixed.

Details

International Journal of Manpower, vol. 38 no. 4
Type: Research Article
ISSN: 0143-7720

Keywords

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Article
Publication date: 1 October 2005

Georgios I. Zekos

Globalisation is generally defined as the “denationalisation of clusters of political, economic, and social activities” that destabilize the ability of the sovereign State…

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Abstract

Globalisation is generally defined as the “denationalisation of clusters of political, economic, and social activities” that destabilize the ability of the sovereign State to control activities on its territory, due to the rising need to find solutions for universal problems, like the pollution of the environment, on an international level. Globalisation is a complex, forceful legal and social process that take place within an integrated whole with out regard to geographical boundaries. Globalisation thus differs from international activities, which arise between and among States, and it differs from multinational activities that occur in more than one nation‐State. This does not mean that countries are not involved in the sociolegal dynamics that those transboundary process trigger. In a sense, the movements triggered by global processes promote greater economic interdependence among countries. Globalisation can be traced back to the depression preceding World War II and globalisation at that time included spreading of the capitalist economic system as a means of getting access to extended markets. The first step was to create sufficient export surplus to maintain full employment in the capitalist world and secondly establishing a globalized economy where the planet would be united in peace and wealth. The idea of interdependence among quite separate and distinct countries is a very important part of talks on globalisation and a significant side of today’s global political economy.

Details

Managerial Law, vol. 47 no. 5
Type: Research Article
ISSN: 0309-0558

Keywords

Content available
Book part
Publication date: 22 December 2016

Abstract

Details

China and Europe’s Partnership for a More Sustainable World
Type: Book
ISBN: 978-1-78635-331-3

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