Suchergebnisse

L'articolo è disponibile sul sito dell'editore: http://www.periodicimaggioli.it ; L'affidamento in house e le correlate modalità d'esercizio del controllo «analogo» da parte dell'ente locale sulle sue partecipate introduce la necessità per queste ultime di adottare strumenti tecnico-gestionali appropriati con i quali, a valle, poter generare le previste informazioni da trasferire alla P.A. In tale contesto, diventa indispensabile anche il ruolo della contabilità analitica nell'ambito della partecipata, quale fonte interna societaria di informazioni imprescindibili allo svolgimento efficace - a monte - del controllo «analogo» da parte della P.A. In tale ambito, lo scritto esplicita un'esperienza diretta di controllo «analogo» e di un connesso sistema di contabilità analitica realizzato in una società di capitali affidataria in house di un servizio di trasporto pubblico locale: la «Francigena» di Viterbo. ; The in house management of local public services and the control to exercise from a local authority above a company managing public transportation lead to the adoption in the company itself of appropriate technical-managerial tools able to produce informations to transfer to the public administration. The role of cost accounting becomes essential as a source of internal company information for the control exercised by the local government. The purpose of this paper is to investigate an experience of cost accounting system applied into an in house limited liability company that manages local public transport: the "Francigena" of Viterbo. ; L'exercice d'un contrôle dit «similaire» (à celui développé sur un de ces bureaux internes) de la part d'une autoritée publique sur les societés dans lesquelles elle a des importantes partecipations introduit la nécessité d'adopter des techniques appropriées de contrôle de gestion dans la societé même, de façon d'obtenir les informations qui doivent être obligatoirement transférées à l'administration publique. Dans ce contexte, le rôle de la comptabilité des coûts devient essential. Le but serà donc d'analyser l'expérience d'un système de comptabilisation des coûts mis en œuvre et appliqué dans une société à responsabilité limitée, à contrôle totalitaire de la part d'une municipalité, qui gère les transports publics locaux.

To date, the studies on managerial loss aversion have produced contradictory findings, making it impossible to: (i) identify the ultimate impact of managerial loss aversion on the value that organisations create for themselves and for their stakeholders, and (ii) mitigate the effect of managerial loss aversion to improve corporate value creation. With the aim of filling this gap, the authors of this paper first performed a Systematic Literature Review (SLR), resulting in 65 relevant papers. The 65 papers were then analysed through a Thematic Analysis (TA), which was aimed at isolating and revising the single effects of managerial loss aversion on the corporate value creation process. Once it became clear when and how managerial loss aversion leads to negative impacts on corporate value creation (such as suboptimal investments in corporate social responsibility, short-term-oriented budget expenditures, illegal corporate conduct in favourable contexts, and low demand for audit quality), a novel theoretical framework was built. This framework proposes some preliminary approaches to mitigate these detrimental effects. In particular, future empirical research may operationalise potential debiasing strategies, derived from critical analysis of the literature, to reduce managerial loss aversion in different business settings, thereby improving corporate value creation.