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L'obiettivo di questo articolo è definire una struttura teorica per il miglioramento qualitativo della sanità. A partire dai sistemi di auditing interni ed esterni, dalla loro efficacia e cooperazione, il nostro articolo analizzerà le proprietà teoriche e i problemi relativi al miglioramento della qualità collegati alle politiche e alle pratiche di auditing. La ricerca è stata condotta revisionando scrupolosamente la letteratura esistente ed effettuando sondaggi e interviste per isolare le proprietà comuni dei sistemi di auditing che generano un miglioramento nella qualità del servizio. Questo contributo punta a delineare il contesto teorico per le pratiche migliori nell'auditing interno, esterno e collaborativo nella sanità e nelle istituzioni e partecipanti connessi. Questo contributo è un primo passo conoscitivo di analisi dei problemi dell'auditing del settore pubblico e del settore sanitario, entrambi da una prospettiva interna ed esterna. La struttura teorica ha consentito la proposta di un modello e di uno strumento di verifica del modello stesso. Potrebbe delineare le proprietà principali di un sistema utile di auditing e di una gestione appropriata della sanità per la qualità guidata dallo stakeholder.

The article describes how the fight against AIDS is tackled, from an organizational and legislative point of view, especially with regard to HIV test offer to as many people as possible, with a focus on people with higher at-risk behaviors, in order to reduce the cases of immunodeficiency and unawareness of the serological state. The community-based services and the implementing policies of Piedmont Region answer to the need for integration already offered by the Regional Health Service. The features and results confirmed by a pilot project can be a useful reference for the activation of integrated services on the territory

Il D.lgs. 117/2017 ha portato a una modifica della regolamentazione del terzo settore, il 05.03.2020 un apposito Decreto Ministeriale ha introdotto l'obbligo di nuovi modelli di rendicontazione che spingono gli enti del terzo settore a rappresentare anche elementi non finanziari individuandone la più opportuna valorizzazione economica. Il legislatore ad oggi non offre strumenti per darne una valutazione oggettiva, il gap potrebbe essere colmato dalla valutazione di impatto sociale e della SIA theory. La catena del valore richiamata e ridefinita attraverso diverse fasi dalle linee guida della Camera di Commercio di Torino fornisce un primo approccio per colmare il gap e rispondere al bisogno del pubblico di rilevare l'impatto generato e il valore aggiunto di risorse pubbliche limitate assorbite dal terzo settore. Allo stesso tempo la SIA theory potrebbe rispondere all'asimmetria informativa tra organizzazione e finanziatori generando un rapporto virtuoso di fiducia reciproca. Le riflessioni sull'evoluzione spinta dalla riforma dirigono la futura ricerca all'individuazione di nuovi modelli integrati che devono avere un equilibrio di costo efficacia.

Il D.lgs. 117/2017 ha portato a una modifica della regolamentazione del terzo settore, il 05.03.2020 un apposito Decreto Ministeriale ha introdotto l'obbligo di nuovi modelli di rendicontazione che spingono gli enti del terzo settore a rappresentare anche elementi non finanziari individuandone la più opportuna valorizzazione economica. Il legislatore ad oggi non offre strumenti per darne una valutazione oggettiva, il gap potrebbe essere colmato dalla valutazione di impatto sociale e della SIA theory. La catena del valore richiamata e ridefinita attraverso diverse fasi dalle linee guida della Camera di Commercio di Torino fornisce un primo approccio per colmare il gap e rispondere al bisogno del pubblico di rilevare l'impatto generato e il valore aggiunto di risorse pubbliche limitate assorbite dal terzo settore. Allo stesso tempo la SIA theory potrebbe rispondere all'asimmetria informativa tra organizzazione e finanziatori generando un rapporto virtuoso di fiducia reciproca. Le riflessioni sull'evoluzione spinta dalla riforma dirigono la futura ricerca all'individuazione di nuovi modelli integrati che devono avere un equilibrio di costo efficacia.

AbstractCorruption is one of the main variables to be considered in corporate social responsibility (CSR) to guarantee the well‐being of society in the long term. Information technology (IT) is able to reduce this phenomenon of corruption. However, no practical studies highlight the real effect on health organisations. This study ascertains the impact of a pilot project to prevent corruption and the introduction of new dedicated technologies in the healthcare organisation. It uses the association of institutional theory, information and communications technology (ICT), and new technologies to cover the gap and highlight the effect of an anti‐corruption pilot project of International Transparency Italia in the healthcare sector. A longitudinal approach‐based interventionist approach, coding of semi‐structured open interviews and corporate anti‐corruption plans using AltasIT from the 13 Health Organisations that joined the pilot project over a long term reveals that a positive effect spreads by mimetic approach within organisations. The study has detected open‐access databases, changes in personnel and procurement management approach, information dissemination, citizen involvement and whistleblowing support change through technologies. More specifically, it examines the evolution of the anti‐corruption system and the stakeholders' perceptions in healthcare organisations as a new form of social responsibility. To the best of our knowledge, this study is the only one that applies this perspective to the analysis of the anti‐corruption process through CSR currently underway in healthcare institutions worldwide.

Abstract

Objective: Comprehensive overview of the most current topics, trends and scientific production in the field of behavioral accounting.

Method: A bibliometric approach was applied to analyze data extracted from the Scopus database covering the period 2013–2022. R software and VOS viewer were used to determine the relevant parameters of the studied papers and create scientific maps of collocations.

Findings: An analysis of selected 270 papers has shown that behavioral accounting is a rather scattered area both in terms of publication outputs as well as the conceptual apparatus, including the keywords used by scientists dealing with such issues. This makes it much more challenging to synthesize its output to date and probably slows down the process of crystallizing its scientific identity.

Value Added: It is a diagnosis of the current state of the art within behavioral accounting that can be treated as a continuation of the literature reviews made so far by means of more "manual" methods; however, the first performed with the use of bibliometric tools and devoted exclusively to that topic.

Recommendations: It would benefit the field's development if researchers parameterized their outputs to facilitate the synthesis of the current state of knowledge within behavioral accounting.

Abstract

Objectives
The Sustainable Development Goals (SDGs) have been a significant focus of environmental, social and governance sustainability research. Diversity management is one of the challenges faced by corporate governance in achieving SDG 4, 5, 8, and 10. However, rapid demographic changes in the global workforce create significant challenges for human resource development professionals when focusing on diversity management. This paper aims to define the different perspectives of diversity management to avoid sustainability distortions such as social washing and pinkwashing, which promote the perception that policies or products of a given company are socially responsible.


Methodology
The analysis of the existing literature can provide the information necessary to answer the research questions using rigorous scientific research methods. In the present study bibliometric analysis was used to enable a thorough and reliable analysis of knowledge on the topic and the identification of future progress. Bibliometric analysis was used to investigate the final pool of 126 peer-reviewed articles.


Findings
Contributions include advancing the understanding of diversity management, highlighting the dominance of communication bias, and strengthening the connection between social sustainability and the individual by identifying social exchange theory as a tool for explaining the ongoing changes in corporate governance.


Value added
The paper aims to answer research questions related to the journals relevant to the study of diversity management, the geographical structure of the research flow on diversity management, and the possible implications for future research on this topic.


Recommendations
In light of the clusters identified, it is recommended that forthcoming researchers explore the fitting theories that can be used to elucidate the phenomenon of diversity management. In addition, interdisciplinary research can facilitate a deeper understanding of issues concerning identity and gender, thereby enhancing the knowledge of diversity among managers. The paper recommends that future studies emphasize the differences in diversity management between national and multinational companies expanding the knowledge by conducting multiple case studies.

Abstract

Objective: The smart city is defined as a mix of urban strategies aimed at optimizing and innovating public services. Current cities are hybrid and affected by complex systems with inter-institutional collaboration. This study aims to understand which variables are most present and important according to the literature review and comparative analysis of two case studies.

Methodology: The authors have chosen the emerging smart city of Turin and Lugano to conduct a cross-analysis based on the matrix proposed by Yin (2017). This research is characterized as a holistic study of multiple cases.

Findings: The research was carried out thanks to results produced by literature and emerging from the analysis of realities exposed, to assess the performance of projects and urban sustainability. A set of 71 indicators has been designed to assess the impacts of a smart city. 5 Indicators are related to management performance, 18 to governance and 48 to reporting.

Value Added: This research aims to implement the theory of information reporting by providing guidelines for indicators in inter-institutional, cross-sectoral and multi-level contexts maximising smart factors in cities and meeting stakeholder needs in a hybrid organization.

Recommendations: Future research is recommended to confirm the relevant indicators for stakeholders associated with communication methods.

AbstractThis study examines the relationship between climate change and firm performance in the context of European publicly listed companies. We conduct a multivariate regression analysis using Corporate Environmental Performance and Corporate Financial Performance as independent and dependent variables, respectively. A financial statement analysis of European publicly traded firms with high environmental performance shows that they register high corporate financial performance. Environmental performance positively impacts financial performance (β = .013, p‐value < .01). Return on equity (ROE) is positively related to firm size and CE1 (carbon emissions) intensity but negatively linked to CE2, CE1 & 2, and capital intensities. However, return on investment (ROI) is positively correlated with all the control variables, including capital intensity, firm size, and growth. The results confirm that the firm‐wide adoption of environmental practices reduces environmental risks, and thereby lowers production costs and increases profits. These findings can guide policymakers and organizations pursuing climate change mitigation and sustainable business solutions.

The article describes how the fight against AIDS is tackled, from an organizational and legislative point of view, especially with regard to HIV test offer to as many people as possible, with a focus on people with higher at-risk behaviors, in order to reduce the cases of immunodeficiency and unawareness of the serological state. The community-based services and the implementing policies of Piedmont Region answer to the need for integration already offered by the Regional Health Service. The features and results confirmed by a pilot project can be a useful reference for the activation of integrated services on the territory.

Purpose – The purpose of this study is to explore the usefulness of popular reporting (PR) in an Italian cityas a dialogic accounting tool for promoting citizens' engagement with digital platforms. This study aims tocontribute to the debate on democratic accounting technologies with a focus on PR and digital platforms,using the theoretical lens of dialogic accounting. Design/methodology/approach – A longitudinal case study is used to analyse the implementation andevolution of PR in the city of Turin, Italy and explore how the city involved its citizens with digital platforms. Findings – This study contributes to the debate on public accountability through dialogic accounting tools. Research limitations/implications – Multiple sources (surveys, interviews and interventionistworkshops) are used to analyse Turin, Italy as a longitudinal case study. Practical implications – This study offers practical reflections for legislators, politicians and publicmanagers who need new knowledge and empirical analysis of the effective implementation of the PR as a toolfor dialogue and empowering public accounting to hold continuous dialogue with the citizens. Originality/value – PR can be considered a useful dialogic accounting tool for politicians, managers andgovernment experts to encourage citizens' engagement in a pluralistic society.