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What Future for Social Reporting and Accountability in Academic Systems. An Overview of the Italian Case

Author

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  • Paolo RICCI

    (University of Sannio – Benevento, Italy)

Abstract

The present work aims to give an overview of accountability systems in Italian universities and of their prospects following recent reform laws. After a sketch of pre-reform conditions and of the rationale behind change, particularly focused on the improvement of non-financial communication towards stakeholders, the work deals with social reporting in academic research and education, its potential developments and the first results reached. Further work is still needed to fully grasp measurement complexities and the potential lying in the evaluation of academic performance – especially with relation to sociality and sustainability – that plays an important role in national and international ranking systems.

Suggested Citation

  • Paolo RICCI, 2013. "What Future for Social Reporting and Accountability in Academic Systems. An Overview of the Italian Case," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(2), pages 202-221, May.
    • Handle: RePEc:rom:rmcimn:v:14:y:2013:i:2:p:202-221
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    File URL: https://rmci.ase.ro/no14vol2/02.pdf
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    References listed on IDEAS

    as
    1. Frederick van der Ploeg, 2008. "Towards Evidence-based Reform of European Universities," CESifo Economic Studies, CESifo Group, vol. 54(2), pages 99-120, June.
    2. Roberts, John, 2009. "No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 957-970, November.
    3. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    4. repec:bla:ecopol:v:17:y:2005:i::p:1-35 is not listed on IDEAS
    5. Cassone, Alberto & Zaccarella, Pietro, 2009. "Il bilancio sociale delle universita'. Inventario dei problemi e analisi comparata delle esperienze italiane," POLIS Working Papers 117, Institute of Public Policy and Public Choice - POLIS.
    6. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Elena Gori & Silvia Fissi & Michele Fiuman?, 2018. "Social Network e Stakeholder Engagement, un binomio tutto da sviluppare? Un confronto tra le universit? pubbliche di Italia e Cina," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 95-116.
    2. Saraite-Sariene, Laura & Gálvez Rodríguez, María del Mar & Haro de Rosario, Arturo, 2018. "Exploring determining factors of web transparency in the world's top universities," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 63-72.
    3. Federica Farneti & Benedetta Siboni & Carlotta del Sordo, 2017. "La misurazione della performance sociale nell?esperienza dell?Universit? di Bologna," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 135-164.
    4. Angela Rella & Arcangelo Marrone & Nicola Raimo & Filippo Vitolla, 2022. "The Antecedents of Transparency of Italian Public Entities: An Empirical Analysis in Universities and Public Research Institutes," Administrative Sciences, MDPI, vol. 12(1), pages 1-15, February.

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    More about this item

    Keywords

    Social reporting; Accountability; University System; Performance.;
    All these keywords.

    JEL classification:

    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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