Intangibili e dimensione sociale della performance nelle aziende di servizio pubblico
This paper aims to analyze the relevance of intangible assets, in particular linked to social re-sponsibility, with reference to performance measurement systems in local utilities companies. Other two aspects can be connected to the emerging role of intangibles for the performance measurement: i) the development of multidimensional systems, and ii) the spread of corpo-rate social responsibility. While the first part of the paper is dedicated to an analysis of the theoretical aspects, in the second part we evaluate if and how, in practice, these aspects have to be considered in order to visualize, measure and manage intangibles, in performance measurement systems of some local utilities companies, which constitute the case studies for this work.
|Date of creation:||24 Dec 2009|
|Contact details of provider:|| Postal: Via Voltapaletto, 11 - I-44121 Ferrara (Italy)|
Phone: +39 0532 455006
Fax: +39 0532 205349
Web page: http://dipem.economia.unife.it/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:udf:wpaper:200924. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alberto Benati)
If references are entirely missing, you can add them using this form.