Over the past few decades, many governments throughout world have promoted gender-responsive budgeting (GRB). With its focus on equality, accountability, transparency and participation in policy-making process, GRB shares some relevant principles with public governance that call at national subnational levels to rethink their roles whole economic system. This worldwide political managerial interest does not find sufficient space academic discussion, mainly terms of administration management...

Purpose The purpose of this paper is to explore the role leadership in management accounting change processes and outcomes. Design/methodology/approach draws on an ethnographic study a Southern European company mobilizes leader–follower relations as method theory analyse observations. Findings findings show how dispute between two top managers can be amplified during process percolate throughout organization. authors identify five contested areas where amplifies by unfolding its reach other...

Purpose Further investigation is needed of network effectiveness in healthcare and how it influenced by unpredictable events like COVID-19. Based on Provan Milward’s (2001) framework, this study investigates the criteria networks their potential contribution to during pandemic’s challenges. Design/methodology/approach This research employs an explanatory case a local area Italy’s Lombardy Region analyzes at level based member perceptions. Findings Network refers network’s ability address...

IMPACTThis article presents guidance for public managers and policy-makers who are voluntarily developing gender budgeting (GB) at a local level. The provides useful insights to government on how develop GB initiative what factors determine full integration into the budget. Local should consider as strategic value be integrated in all of programmes activities sector organization, they need involve stakeholders implementation use.

This paper focuses on efficiency as a central theme of the Italian health care reforms, combining macrolevel policies with microlevel (i.e., operating room) perceptions concept.According to phenomenographic approach, this analysis investigates how components surgical team (22 semistructured interviews) experience in their daily workflows.The main findings show that concept is multidimensional. According participants' perspective, several categories collected an outcome space emphasize...

This research article presents a Full Thinking Process Analysis (FTPA), along with an in-depth comprehension of changes in healthcare, through reframing the Three-Cloud Approach. The reframed Approach provides useful insights into change implementation process, as it relates to construction challenge new, 1000-bed hospital. Pertinent documents, formal evidence and interviews reveal multiple types constraints, their dissolution shared answers observed problems. Through lens...

Within the family business field of research, professionalization and succession have strongly attracted scholars’ attention. Both processes entail crucial changes for firms, whose outcomes are mysterious sometimes differing from expectations. Though scholars identified several relationships between these processes, way in which could evolve medium-long term has not been adequately investigated. In particular, it is clear how introduction management control systems hiring skilled nonfamily...

Formal management control systems (MCSs) in family business is an under-studied topic. According to the context, studies usually refer informal MCSs and introduction of formal coincide peculiar situations, such as professionalization or succession. The purpose this paper capture multitude determinants enabling presence these systems. A survey addressed Italian construction SMEs highlights some determinants. process growth, macro-economic context crisis, lack a key actor for shared values...

In recent decades, reforms in the public sector place new demand on manage-ment and control practices. Focusing healthcare there are few investigations that analyse context related to design of such practices a holistic sense. Thus, aim paper is comprehension how management accounting change, even their nature, as result reforms, specifically introduction L.R. 23/2015 renew Lombardy Health System. A conceptual model inspired by middle range thinking guides analysis legislation, notes...

Taking the Ferreira and Otley (2009) broad view of performance management systems (PMSs), aim this paper is to investigate debate over PMSs strategy tackled in a context strong traditional academic roots accounting field, such as that Italy. We conduct research through systematic review studies on topic have been published Italian journals since 1980. In determining object analysis, we discuss if these papers follow taken-forgranted international distinction between strategic (ref. first...

This study investigates cost stickiness in the Italian banking system, with a specific focus on Less Significant (LS) banks, including Mutual Banks (MBs), during period 2006-2019. The research seeks to identify whether LS banks exhibit asymmetric behavior, particularly response income and credit risk level variations. Utilizing unique dataset of 5,446 observations applying econometric models adapted from seminal work Anderson et al. (2003), this provides novel analysis within context, an...

In recent years, national and international studies analyse issues related to the consumption of resources, efficiency appropriate costs in health care. this framework, Diagnosis Related Groups (DRGs) system its implication for case mix, management accounting systems processes hospitals still requires research. This study has two objectives. The primary purpose is investigate gap between DRGs price internal cost hospital. focus on nursing care non clinical services due increasing relevance...

In the last years, it is acknowledged a growing perception of risk. A direct consequence increasing generalized legislation with peaks in financial industry. Laws, practices and perceptions shape concepts risk management up to recent integrated holistic framework (i.e. ERM). Moving from literature that investigates how ERM integrates accounting systems (MAS), paper relationships between MAS these affect decision-making processes an Italian Cooperative Bank, Banca Alba. The results point out...

Sticky costs challenge the traditional approach to cost behavior. Costs are sticky if they decrease less when sales fall than increase rise by an equivalent amount. This occurs because managers deliberately adjust resources committed activities changing business volumes. This paper investigates determinants of stickiness in time-space contexts. Authors conduct a literature review analyzing 482 articles selected from database Business Source Premier. The final sample 60 papers is examined...