RISULTATI RICERCA

L’articolo analizza le trasformazioni intervenute nella pubblica amministrazione italiana nell'ultimo decennio, evidenziandone i contrasti con gli altri paesi dell'Unione Europea. Il lavoro delinea un quadro teorico che analizza l’interazione tra le forze che alimentano la crescita burocratica e i meccanismi di contenimento. I risultati principali sottolineano un calo significativo dell’occupazione pubblica, un ricambio generazionale disomogeneo che innalza gli standard educativi e la femminilizzazione della forza lavoro, seppur con una persistente segregazione occupazionale. L’Italia ha quasi un milione di dipendenti del settore pubblico in meno rispetto alla media dell’UE, con una spesa pubblica inferiore di oltre 200 milioni di euro e stipendi reali in calo dell’8,9% dal 2013. Questo ridimensionamento mina settori critici come la sanità e l’istruzione, esacerbando una crisi di cittadinanza e incidendo in modo sproporzionato sui lavoratori a reddito medio che dipendono dai servizi del welfare state.

In un contesto socio economico in costante trasformazione, tra sfide globali e crescenti aspettative dei cittadini, diventa essenziale riportare al centro del dibattito scientifico il ruolo strategico del settore pubblico – e in particolare del lavoro pubblico – quale motore di occupazione, coesione sociale, sviluppo economico e sostenibilità democratica. L’articolo introduce i contributi raccolti nello special issue dedicato a tale argomento, offrendo alcune riflessioni sul ruolo del settore pubblico, le riforme che lo hanno interessato e le nuove sfide che esso deve affrontare.

Despite the growing interest in Business Intelligence & Analytics (BI&A) systems, many organizations still struggle to fully embed these tools into their Management Accounting (MA) practices after initial adoption. Yet, limited attention has been devoted to the stage of actual use, and prior studies have mostly examined individual enablers of use in isolation. This paper addresses this gap by investigating which bundle of enabling factors most frequently recur across organizations that have integrated BI&A systems into their MA practices. Drawing on the Unified Theory of Acceptance and Use of Technology (UTAUT) as a conceptual lens, the study is based on a cross-sectional field study involving eight Italian medium-sized and large companies. The findings reveal that BI&A system usage in MA contexts emerges not from isolated drivers, but from combinations of factors spanning organizational, technical, and behavioural dimensions. In particular, six enabling factors emerged as consistently present: (1) perceived usefulness of the BI&A system by end users, (2) strong understanding of company processes by management accountants, (3) collaborative implementation involving end users, (4) active management support, (5) cross-functional implementation teams, (6) demand-driven development of BI&A outputs. In addition, the study identifies the choice of the entry point, specifically the decision to start implementation with sales data, as a novel and underexplored enabler. Sales data, being highly accessible, easy to validate, and directly relevant to decision-making, played a crucial role in building early user trust and reducing perceived complexity. This trusted entry point contributed to lower resistance and foster confidence, allowing users to perceive the BI&A system as immediately useful and manageable.

This paper highlights how, by implementing the Integrated Thinking (IT) principle, the Integrated Report (IR) can enhance its traditional role as a disclosure mechanism by assuming a new identity as a powerful managerial tool. It also aims to identify different types of integration favored by IT and propose a comprehensive overview of their relationships and impacts. Following the call for pragmatic and interventionist research on IR and IT, we performed a qualitative case study analysis focused on a research organization that implemented IR, applying the IT principle. Our findings indicate that IT supports six distinct types of integration within the firm, each having specific managerial impacts. Moreover, IT can act as a form of interactive and cultural control. Our results are likely to be of interest to both the academic world and managerial practice. In the academic sphere, we shed light on IR’s under-discussed managerial role, providing evidence from an underexplored context, the research one. In terms of managerial practice, our findings demonstrate the potential of IT as an opportunity for organizations to harness different types of integration, thereby enhancing their operations. Moreover, our findings underscore the pivotal role of the Accounting and Finance department and the Chief Financial Officer in the context of IR and IT. Finally, we advocate for a balanced approach in IT and IR, focusing not only on diagnostic control, organized according to a balanced scorecard approach, but also on interactive and cultural controls.

Social inclusion and employee empowerment are key factors for organizational success in the post-pandemic era, characterized by a greater adoption of flexible work arrangements and an increasing need for work-life balance. However, invisible barriers often exist that hinder the inclusion of certain social groups, limiting their opportunities for growth and active participation in corporate life. Furthermore, measuring social inclusion in organizations represents a significant challenge, and traditionally used approaches demonstrate several limitations. This study proposes the use of Trust Network Analysis (TNA) to measure the level of social inclusion in organizations. The research draws on Social Identity Theory and literature on social inclusion and management control systems to investigate how TNA can support the development of a management control style that promotes employee accountability and empowerment. The results of the empirical analysis, conducted on data based on trust relationships among employees of an Italian company, provide an innovative measure of social inclusion and useful insights for developing more effective management control tools.

The relationship between foundations and beneficiaries may also involve the exchange of best practices, not merely financial support for social projects. This study explores the role of grant-making foundations in enhancing the operational and organizational capacities of beneficiary organizations. Specifically, it focuses on the collaborative development of skills during the funding of social initiatives, including those in cultural sectors (such as art and theatre) and in support of vulnerable groups (such as minors, the elderly, and the unemployed). Data were gathered through questionnaires completed by both foundation staff and project leaders from funded organizations. The study examines how organizational capabilities relate to non-financial support, such as planning, programming, and performance monitoring tools used in measurement and reporting. Also, it assesses satisfaction with the impact and innovativeness of the supported projects. The findings indicate a positive association between the non-financial activities promoted by foundations during the grant-making phase and the improvement of technical skills, organizational processes, and social outcomes in recipient organizations. Overall, foundations are portrayed as enablers that provide not only financial aid but also operational support. These results contribute to the literature on the managerialization of philanthropy, highlighting how nonprofit organizations can benefit from practices typically associated with for-profit enterprises.

The global need for sustainable business practices has intensified due to the growing environmental and social consequences of industrial activity. The fashion industry is a resource-intensive and polluting sector that poses significant challenges related to ecological degradation, labor conditions, and ethical consumption. Academics and practitioners are increasingly highlighting the necessity of examining how firms, especially small and medium-sized enterprises (SMEs), incorporate sustainability and stakeholder involvement into their strategic plans. This study employs a multiple case study approach to examine the sustainability practices and stakeholder interactions of fourteen Italian fashion SMEs. The results indicate a broad commitment to sustainable manufacturing methods, encompassing consumer education programs, transparent supply chain management, and principles of the circular economy. This study enhances the literature by providing empirical insights into how SMEs in high-impact sectors operationalize sustainability. It emphasizes the significance of collaborative networks, openness, and trust in developing business models that are both responsible and resilient.

Dopo una Nota introduttiva di Paolo Migone, viene pubblicata la trascrizione di un testo di Pier Francesco Galli del settembre 2017 in cui rispondeva a due domande che gli aveva posto Dagmar Herzog, docente di Storia alla City University of New York, riguardo allo psicoanalista e antropologo di Zurigo Fritz Morgenthaler (1919-1984). Dagmar Herzog stava conducendo una ricerca su Morgenthaler; Galli era stato in analisi con lui a Zurigo negli anni 1960 e lo aveva frequentato al Seminario psicoanalitico di Zurigo (ZPS), che aveva rappresentato una tappa importante del suo percorso professionale. Morgenthaler inoltre era stato uno stretto collaboratore della rivista Psicoterapia e Scienze Umane, fondata da Galli nel 1967. Le domande erano le seguenti: “Quali idee di Morgenthaler hanno plasmato la sua pratica clinica quando lo incontrò per la prima volta?”; “Cosa conserva o ricorda di più importante di Morgenthaler?”. Galli parla della posizione teorica e culturale di Morgenthaler e alla fine racconta anche quattro aneddoti della sua analisi con lui.