IDEAS home Printed from https://ideas.repec.org/a/fan/macoma/vhtml10.3280-maco2020-001006.html
   My bibliography  Save this article

Il risk management approach nelle Universit? italiane: prime riflessioni su vincoli e opportunit?

Author

Listed:
  • Manuela Lucchese
  • Giuseppe Sannino
  • Paolo Tartaglia Polcini

Abstract

Universities, although characterized by marked traits of specificity deriving from their particular institutional purposes, as any business entity, face challenges and pitfalls that, if not properly managed, can undermine their persistence. This deter-mines the need to equip themselves with appropriate management control tools to face up to the various types of risk. The aim of the study is to analyse the oppor-tunity to implement risk management logic and tools (Risk management - RM) in university sector. The study has been conducted using a qualitative methodology which, recalling the experience of the UK and Australian Universities, analyses the risk manage-ment policies and methodologies. The results show that universities are certainly fertile ground for the implementa-tion of the RM approach, as developed by the theory and the practice over time. As regards the Italian context, fields of significant impact may be in the future strategic plans and self-evaluation mechanisms. The study is relevant for the practitioners and for the policy makers to encourage the use the risk management system in Italian universities sector.

Suggested Citation

  • Manuela Lucchese & Giuseppe Sannino & Paolo Tartaglia Polcini, 2020. "Il risk management approach nelle Universit? italiane: prime riflessioni su vincoli e opportunit?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 111-136.
  • Handle: RePEc:fan:macoma:v:html10.3280/maco2020-001006
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65799&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Gianfranco Rusconi, 2014. "La valutazione della ricerca scientifica. Alcuni spunti di riflessione dopo le recenti esperienze in Italia," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(1), pages 73-85.
    2. André P. Liebenberg & Robert E. Hoyt, 2003. "The Determinants of Enterprise Risk Management: Evidence From the Appointment of Chief Risk Officers," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 6(1), pages 37-52, February.
    3. Joe Christopher & Gerrit Sarens, 2015. "Risk Management: Its Adoption in Australian Public Universities within an Environment of Change Management – A Management Perspective," Australian Accounting Review, CPA Australia, vol. 25(1), pages 2-12, March.
    4. Nils Plambeck & Klaus Weber, 2010. "When the Glass is Half Full and Half Empty: CEO's Ambivalent Interpretations of Strategic Issues," Post-Print hal-00528394, HAL.
    5. Rihab Khalifa & Paolo Quattrone, 2008. "The Governance of Accounting Academia: Issues for a Debate," European Accounting Review, Taylor & Francis Journals, vol. 17(1), pages 65-86.
    6. Robert Simons, 1994. "How new top managers use control systems as levers of strategic renewal," Strategic Management Journal, Wiley Blackwell, vol. 15(3), pages 169-189, March.
    7. Luciano Marchi & Stefano Marasca & Marco Giuliani, 2013. "Valutare la ricerca nella prospettiva europea e internazionale: prime riflessioni," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 99-113.
    8. Natalia Aversano & Francesca Manes Rossi & Paolo Tartaglia Polcini, 2017. "I sistemi di misurazione della performance nelle universit?: considerazioni critiche sul sistema italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 15-36.
    9. Luciano Marchi & Giulio Greco, 2012. "Controlling and reporting for strategy," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2012(suppl. 3), pages 5-6.
    10. Nils Plambeck & Klaus Weber, 2010. "When the glass is half full and half empty: CEOs' ambivalent interpretations of strategic issues," Strategic Management Journal, Wiley Blackwell, vol. 31(7), pages 689-710, July.
    11. Power, Michael, 2009. "The risk management of nothing," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 849-855, August.
    12. Sabrina Gigli & Marco Tieghi, 2017. "La riforma del sistema informativo-contabile degli atenei italiani. Una proposta di analisi del nuovo modello di bilancio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 61-90.
    13. Margaret A. Abernethy & Wai Fong Chua, 1996. "A Field Study of Control System “Redesign†: The Impact of Institutional Processes on Strategic Choice," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 569-606, September.
    14. David Otley, 2008. "Performance Management: A Framework for Analysis," Palgrave Macmillan Books, in: Richard Thorpe & Jacky Holloway (ed.), Performance Management, chapter 3, pages 24-39, Palgrave Macmillan.
    15. Antonella Paolini & Alberto Quagli, 2013. "Una riflessione sugli strumenti bibliometrici per la valutazione della ricerca e una proposta: il real impact factor," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 115-128.
    16. Gerry Dickinson, 2001. "Enterprise Risk Management: Its Origins and Conceptual Foundation*," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 26(3), pages 360-366, July.
    17. Enrico Deidda Gagliardo & Michele Bigoni & Luca Papi & Giorgia Gobbo, 2019. "La programmazione dei Ministeri nella nuova stagione della performance. Dalla burocrazia della performance alla performance utile," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 169-189.
    18. Silvia Cantele & Martina Martini & Bettina Campedelli, 2012. "Gli atenei italiani e gli strumenti di pianificazione e controllo: a che punto siamo?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2012(1), pages 55-83.
    19. Anne E. Kleffner & Ryan B. Lee & Bill McGannon, 2003. "The Effect of Corporate Governance on the Use of Enterprise Risk Management: Evidence From Canada," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 6(1), pages 53-73, February.
    20. Scott E. Harrington & Greg Niehaus & Kenneth J. Risko, 2002. "Enterprise Risk Management: The Case Of United Grain Growers," Journal of Applied Corporate Finance, Morgan Stanley, vol. 14(4), pages 71-81, January.
    21. Yacov Y Haimes, 1992. "Toward a Holistic Approach to Total Risk Management*," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 17(3), pages 314-321, July.
    22. Alessandra Allini & Adele Caldarelli & Rosanna Span?, 2017. "La disclosure nei Piani della Performance delle universit? italiane. Intenti simbolici verso approcci sostanziali di legittimazione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 37-59.
    23. Tarek Rana & Danture Wickramasinghe & Enrico Bracci, 2019. "New development: Integrating risk management in management control systems—lessons for public sector managers," Public Money & Management, Taylor & Francis Journals, vol. 39(2), pages 148-151, February.
    24. Antonella Paolini & Michela Soverchia, 2017. "I sistemi informativi per il controllo e la valutazione delle performance nelle universit? italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 5-14.
    25. Parker, Lee, 2011. "University corporatisation: Driving redefinition," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 434-450.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Monia Castellini & Vincenzo Riso, 2023. "The Role of Citizens in the Municipalities? Risk Management Process: An Overview in Italy," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 143-163.
    2. Alessandra Allini & Raffaela Casciello & Marco Maffei & Martina Prisco, 2022. "The national culture as a determinant of ERM quality: Empirical evidence in the European banking context," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(1), pages 79-102.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Alessandra Allini & Adele Caldarelli & Rosanna Span? & Annamaria Zampella, 2019. "Legitimating efforts in Performance Plans. Evidences on the thoroughness of disclosure in the Italian Higher Education setting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 143-168.
    2. Sabrina Gigli & Laura Mariani & Angelo Paletta, 2021. "Management accounting and governance implications: The case of the University of Bologna," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 289-311.
    3. Marco Giuliani & Stefano Marasca, 2015. "La valutazione della ricerca tramite indici bibliometrici: riflessioni da una prospettiva economico-aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 133-151.
    4. Leen Paape & Roland F. Spekl�, 2012. "The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study," European Accounting Review, Taylor & Francis Journals, vol. 21(3), pages 533-564, January.
    5. Marco Tieghi & Rebecca L. Orelli & Emanuele Padovani, 2018. "Accounting Reform in Italian Universities. Internal Response to Accounting Change," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 117-138.
    6. Simon Ashby & Trevor Buck & Stephanie Nöth-Zahn & Thomas Peisl, 2018. "Emerging IT Risks: Insights from German Banking," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 43(2), pages 180-207, April.
    7. Andrea Francesconi & Enrico Guarini & Francesca Magli, 2020. "Distorsioni nel sistema di accountability delle Universit?: analisi di un caso," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 59-86.
    8. Franco Rubino & Pina Puntillo & Stefania Veltri, 2017. "Il ruolo dei manager universitari in un?ottica di performance integrata. Analisi di un caso studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 95-122.
    9. Olayinka Adedayo Erin & Adebola Daniel Kolawole & Abdurafiu Olaiya Noah, 2020. "Risk governance and cybercrime: the hierarchical regression approach," Future Business Journal, Springer, vol. 6(1), pages 1-15, December.
    10. Therese R. Viscelli & Mark S. Beasley & Dana R. Hermanson, 2016. "Research Insights About Risk Governance," SAGE Open, , vol. 6(4), pages 21582440166, November.
    11. Luciano Marchi, 2018. "Quale metodologia di ricerca sulle tematiche di Management Control?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 5-10.
    12. Stefano Azzali & Luca Fornaciari & Tatiana Mazza, 2018. "Trends in Italian Accounting and Management Research by topical areas," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2 Suppl.), pages 157-181.
    13. Natalia Aversano & Francesca Manes Rossi & Paolo Tartaglia Polcini, 2017. "I sistemi di misurazione della performance nelle universit?: considerazioni critiche sul sistema italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 15-36.
    14. Mónica Hernández-Madrigal & Cristina Aibar-Guzmán & Beatriz Aibar-Guzmán & Élfego Ramírez-Flores, 2020. "Are external pressures always behind ERM implementation? Evidence from Spanish listed firms," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 86-100, September.
    15. Matsuno, Ken & Kohlbacher, Florian, 2020. "Proactive marketing response to population aging: The roles of capabilities and commitment of firms," Journal of Business Research, Elsevier, vol. 113(C), pages 93-104.
    16. José Ruiz-Canela López, 2021. "How Can Enterprise Risk Management Help in Evaluating the Operational Risks for a Telecommunications Company?," JRFM, MDPI, vol. 14(3), pages 1-26, March.
    17. Patrick Spieth & Tobias Röth & Thomas Clauss & Christoph Klos, 2021. "Technological Frames in the Digital Age: Theory, Measurement Instrument, and Future Research Areas," Journal of Management Studies, Wiley Blackwell, vol. 58(7), pages 1962-1993, November.
    18. Elisabetta Mafrolla & Felice Matozza, 2014. "Risk management and firm size: a survey of Italian private companies," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(3), pages 87-108.
    19. Luciano Marchi, 2021. "Temi e medodologie di ricerca nell?area Management Control: stato dell?arte e prospettive," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 165-170.
    20. Dionne, Georges & El Hraiki, Rayane & Mnasri, Mohamed, 2023. "Determinants and real effects of joint hedging: An empirical analysis of US oil and gas producers," Energy Economics, Elsevier, vol. 124(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:macoma:v:html10.3280/maco2020-001006. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=166 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.