PurposeModern intra- and inter-organizational arrangements require firms to cross boundaries, but... more PurposeModern intra- and inter-organizational arrangements require firms to cross boundaries, but this process represents a crucial and complex challenge, especially for organizations that face pluralistic tensions. Scholars still lack sufficient knowledge of how boundaries can be crossed and what kind of boundary management is necessary within pluralistic contexts. This paper aims to enrich the understanding of these issues by exploring how strategy maps can be mobilized and used as boundary objects to elicit boundary-spanning practices that foster cross-boundary collaboration in pluralistic organizations.Design/methodology/approachThis paper employs the case study methodology to capture the dynamics of cross-boundary management elicited by the use of a strategy map within a pluralistic social/healthcare organizational context.FindingsThis study identifies four practices of boundary spanning (i.e. identifying and crossing problem boundaries, orchestrating collective responsibilitie...
Managing access to health and social care services is a relevant and complex issue, given the nee... more Managing access to health and social care services is a relevant and complex issue, given the need to integrate processes articulated across a variety of providers. In this regard, the literature highlights the importance of developing cultural integration processes, based on a shared strategic vision and on clear objectives, and of exploiting public engagement and co-production dynamics. The aim of this research was to explore the usefulness of strategy maps in supporting the definition and implementation of a strategy for managing access to an inter-organizational network of social and health services. The results, obtained through an action research methodology, show that the use of a common strategy map in an Italian province influenced the organizational actors\u2019 interpretation and decision-making processes, resulting in concrete rationalization initiatives with respect to access management
Questa ricerca analizza gli strumenti ed i processi attraverso cui le aziende sanitarie promuovon... more Questa ricerca analizza gli strumenti ed i processi attraverso cui le aziende sanitarie promuovono il principio di equit\ue0, integrandolo nell\u2019ambito della programmazione aziendale. Affrontare e contrastare le disuguaglianze di salute \ue8 un tema prioritario a livello sia di politiche pubbliche, sia di interventi aziendali. In particolare, le aziende sanitarie hanno una responsabilit\ue0 fondamentale nell\u2019attivare processi programmatori ed attuativi volti alla riduzione delle disuguaglianze di salute, anche tramite l\u2019applicazione di specifici strumenti di analisi e valutazione dell\u2019equit\ue0. La letteratura aziendalistica offre, tuttavia, scarse evidenze a tale proposito. I risultati di questo lavoro, basati su uno studio di caso esplorativo, evidenziano una diffusa sensibilizzazione culturale relativa all\u2019equit\ue0 all\u2019interno dell\u2019azienda oggetto di studio, unita all\u2019applicazione sperimentale di alcuni strumenti ad hoc, anche in sede di pr...
Proceedings of the First Italian Conference on Computational Linguistics CLiC-it 2014 and of the Fourth International Workshop EVALITA 2014 9-11 December 2014, Pisa, 2014
In a time of unprecedented increasing pressures on cost control and budget constraints for health... more In a time of unprecedented increasing pressures on cost control and budget constraints for healthcare organizations, the literature is devoting particular attention to innovation in costing techniques, in line with the New Public Management principles promoting the use of advanced performance measurement and accounting systems to drive a more efficient, effective, and accountable public sector. More specifically, researchers have discussed the feasibility and advantages of activity-based costing (ABC) and \u2013 more recently \u2013 time-driven ABC (TDABC) in providing more accurate and managerially relevant cost information. Yet, technical drawbacks as well as clinicians\u2019 resistance towards management accounting innovations may make the actual implementation of these new costing techniques rather challenging. In addition, extant research has mainly focused on the application of such costing tools to single departmental units, procedures, or services, as well as on acute conditions treated in hospital settings. On the contrary, empirical studies applying TDABC to the overall treatment of patients affected by chronic diseases in primary care settings are absent. This gap is particularly problematic given that the ever-growing prevalence and incidence of chronic diseases worldwide represents, indeed, one of the major causes of today\u2019s cost crisis in the healthcare sector. Starting from these premises, this paper discusses the peculiarities and challenges of costing chronic patients treated in primary care settings according to a process-oriented approach. This is accomplished by developing a novel approach for applying the TDABC methodology to the full cycle of care of type 2 diabetic patients treated in a multi-professional primary care center of an Italian LHU. Results demonstrate the feasibility of the developed costing approach, as well as its various advantages over more traditional costing systems. Several practice implications for both healthcare organizations and policy-makers are discussed
L\u2019azienda che, in coerenza con il paradigma dello sviluppo sostenibile, ispiri il proprio fi... more L\u2019azienda che, in coerenza con il paradigma dello sviluppo sostenibile, ispiri il proprio finalismo ad una composizione di economicit\ue0, responsabilit\ue0 sociale e consapevolezza ecologica, deve adeguare i propri sistemi di gestione per orientare i processi decisionali ed i comportamenti organizzativi verso la direzione definita. In particolare, il sistema di programmazione e controllo si deve modificare per incorporare la variabile socio-ambientale all\u2019interno delle regole che ne guidano la struttura ed il funzionamento. Il presente volume esamina i principali strumenti di programmazione e controllo della sostenibilit\ue0 socio-ambientale che sono stati negli anni sviluppati in letteratura, evidenziando come si tratti essenzialmente di strumenti di natura tecnico-contabile. Indirizzare la condotta aziendale verso modelli di business pi\uf9 sostenibili richiede, tuttavia, un approccio olistico che prenda in considerazione anche variabili organizzative e culturali. Viene quindi proposto un modello (basato sul concetto di control package) utile per orientare il futuro sviluppo della ricerca, nonch\ue9 della prassi aziendale, sul tema. Al fine di dare concretezza allo schema concettuale suggerito, il testo presenta altres\uec alcune evidenze empiriche di applicazione del modello a quattro realt\ue0 aziendali, evidenziandone l\u2019utilit\ue0 e possibili percorsi di affinamento ulteriore
Il tema dell\u2019innovazione organizzativa in ospedale ha acquisito una crescente rilevanza, a l... more Il tema dell\u2019innovazione organizzativa in ospedale ha acquisito una crescente rilevanza, a livello internazionale e nazionale, in risposta all\u2019esigenza di garantire servizi di cura ed assistenza di qualit\ue0, efficienti, appropriati ed equi. Tuttavia, limitata attenzione \ue8 stata riservata all\u2019analisi dell\u2019evoluzione osservabile nell\u2019architettura e nell\u2019utilizzo dei sistemi di controllo direzionale per poter rispondere efficacemente alle sollecitazioni derivanti dai nuovi modelli organizzativi. Questo aspetto rappresenta un significativo gap di ricerca in quanto la letteratura evidenzia la rilevanza ricoperta dai sistemi di controllo direzionale a supporto dell\u2019innovazione organizzativa. Al fine di contribuire a colmare tale gap conoscitivo, in questo lavoro, fondato su tre casi di studio, si analizzano e discutono le criticit\ue0 che caratterizzano l\u2019adattamento dei sistemi di controllo direzionale in seguito all\u2019introduzione di processi di innovazione nell\u2019organizzazione ospedaliera
ABSTRACTWe know very little about management control for sustainability. The objective of this pa... more ABSTRACTWe know very little about management control for sustainability. The objective of this paper is to overcome this void and to explain why and how sustainability control mechanisms vary in relation to firms' sustainability initiatives. In particular, we investigate how the integration of Sustainability Control Systems (SCSs) with the more traditional Management Control Systems (MCSs) is affected by managerial sustainability orientation. The empirical evidence based on a multiple-case design suggests that the nature of a firm's sustainability orientation represents the key trigger in explaining variations in SCSs' integration, and that this integration is facilitated by other potential enablers creating a positive environment supportive of sustainability initiatives. Insights on the complexities and potential dysfunctional consequences of the integration process are also offered. The paper concludes with some avenues for future research.
Advances in Environmental Accounting & Management, 2014
Abstract Although companies are increasingly embracing the sustainability discourse in their exte... more Abstract Although companies are increasingly embracing the sustainability discourse in their external reporting and disclosures, little is known about how management control systems support sustainability within organizations. This is unfortunate, given the important role that properly designed Sustainability Control Systems (SCS) may play in helping firms to better face their social and environmental responsibilities. Starting from these premises, the aim of this essay is twofold. On the one hand, we present a review of the emerging stream of research on sustainability and management control mechanisms, in order to identify and discuss the link between the two. On the other hand, we try to illustrate the main unaddressed issues in this literature as a premise to exploring one possible way to advance research in this area. Specifically, we make a call for a more holistic approach to the study of SCS, which considers also their organizational and cultural dimensions in addition to their technical properties. A framework for informing future work on the topic is proposed, based on the concept of ‘control package’ (Malmi & Brown, 2008; Sandelin, 2008) complemented with notions from the complementarity-based approach developed in organizational economics (Grandori & Furnari, 2008; Milgrom & Roberts, 1995). By enhancing our understanding on how SCS operate as a package, the application of our framework should allow researchers to develop better theory of how to design a range of controls to support organizational sustainability objectives, control sustainability activities, and drive sustainability performance.
The red squirrel (Sciurus vulgaris) is a well‐known forest animal distributed all over Europe. St... more The red squirrel (Sciurus vulgaris) is a well‐known forest animal distributed all over Europe. Still, we are far from having a firm knowledge of the species’ phylogeography. This study investigates the genetic differentiation of S. vulgaris across the species’ Eurasian range, using sequence data from the mitochondrial DNA gene (D‐loop, 252 base pairs, cytochrome b, 359 base pairs), and eight variable autosomal microsatellite loci genotyped for 236 individuals. The results reveal the presence of two main mitochondrial phylogroups. The first clade comprises the individuals from the region of Calabria in southern Italy, belonging to the subspecies S. v. meridionalis, while the second clade contains the remainder of the studied individuals. Bayesian analysis of microsatellite genotypes resulted in three main clusterings corresponding to the three S. vulgaris subspecies: infuscatus, meridionalis and fuscoater. Geographical distribution of mtDNA haplotypes and mismatch analysis suggest a ...
PurposeModern intra- and inter-organizational arrangements require firms to cross boundaries, but... more PurposeModern intra- and inter-organizational arrangements require firms to cross boundaries, but this process represents a crucial and complex challenge, especially for organizations that face pluralistic tensions. Scholars still lack sufficient knowledge of how boundaries can be crossed and what kind of boundary management is necessary within pluralistic contexts. This paper aims to enrich the understanding of these issues by exploring how strategy maps can be mobilized and used as boundary objects to elicit boundary-spanning practices that foster cross-boundary collaboration in pluralistic organizations.Design/methodology/approachThis paper employs the case study methodology to capture the dynamics of cross-boundary management elicited by the use of a strategy map within a pluralistic social/healthcare organizational context.FindingsThis study identifies four practices of boundary spanning (i.e. identifying and crossing problem boundaries, orchestrating collective responsibilitie...
Managing access to health and social care services is a relevant and complex issue, given the nee... more Managing access to health and social care services is a relevant and complex issue, given the need to integrate processes articulated across a variety of providers. In this regard, the literature highlights the importance of developing cultural integration processes, based on a shared strategic vision and on clear objectives, and of exploiting public engagement and co-production dynamics. The aim of this research was to explore the usefulness of strategy maps in supporting the definition and implementation of a strategy for managing access to an inter-organizational network of social and health services. The results, obtained through an action research methodology, show that the use of a common strategy map in an Italian province influenced the organizational actors\u2019 interpretation and decision-making processes, resulting in concrete rationalization initiatives with respect to access management
Questa ricerca analizza gli strumenti ed i processi attraverso cui le aziende sanitarie promuovon... more Questa ricerca analizza gli strumenti ed i processi attraverso cui le aziende sanitarie promuovono il principio di equit\ue0, integrandolo nell\u2019ambito della programmazione aziendale. Affrontare e contrastare le disuguaglianze di salute \ue8 un tema prioritario a livello sia di politiche pubbliche, sia di interventi aziendali. In particolare, le aziende sanitarie hanno una responsabilit\ue0 fondamentale nell\u2019attivare processi programmatori ed attuativi volti alla riduzione delle disuguaglianze di salute, anche tramite l\u2019applicazione di specifici strumenti di analisi e valutazione dell\u2019equit\ue0. La letteratura aziendalistica offre, tuttavia, scarse evidenze a tale proposito. I risultati di questo lavoro, basati su uno studio di caso esplorativo, evidenziano una diffusa sensibilizzazione culturale relativa all\u2019equit\ue0 all\u2019interno dell\u2019azienda oggetto di studio, unita all\u2019applicazione sperimentale di alcuni strumenti ad hoc, anche in sede di pr...
Proceedings of the First Italian Conference on Computational Linguistics CLiC-it 2014 and of the Fourth International Workshop EVALITA 2014 9-11 December 2014, Pisa, 2014
In a time of unprecedented increasing pressures on cost control and budget constraints for health... more In a time of unprecedented increasing pressures on cost control and budget constraints for healthcare organizations, the literature is devoting particular attention to innovation in costing techniques, in line with the New Public Management principles promoting the use of advanced performance measurement and accounting systems to drive a more efficient, effective, and accountable public sector. More specifically, researchers have discussed the feasibility and advantages of activity-based costing (ABC) and \u2013 more recently \u2013 time-driven ABC (TDABC) in providing more accurate and managerially relevant cost information. Yet, technical drawbacks as well as clinicians\u2019 resistance towards management accounting innovations may make the actual implementation of these new costing techniques rather challenging. In addition, extant research has mainly focused on the application of such costing tools to single departmental units, procedures, or services, as well as on acute conditions treated in hospital settings. On the contrary, empirical studies applying TDABC to the overall treatment of patients affected by chronic diseases in primary care settings are absent. This gap is particularly problematic given that the ever-growing prevalence and incidence of chronic diseases worldwide represents, indeed, one of the major causes of today\u2019s cost crisis in the healthcare sector. Starting from these premises, this paper discusses the peculiarities and challenges of costing chronic patients treated in primary care settings according to a process-oriented approach. This is accomplished by developing a novel approach for applying the TDABC methodology to the full cycle of care of type 2 diabetic patients treated in a multi-professional primary care center of an Italian LHU. Results demonstrate the feasibility of the developed costing approach, as well as its various advantages over more traditional costing systems. Several practice implications for both healthcare organizations and policy-makers are discussed
L\u2019azienda che, in coerenza con il paradigma dello sviluppo sostenibile, ispiri il proprio fi... more L\u2019azienda che, in coerenza con il paradigma dello sviluppo sostenibile, ispiri il proprio finalismo ad una composizione di economicit\ue0, responsabilit\ue0 sociale e consapevolezza ecologica, deve adeguare i propri sistemi di gestione per orientare i processi decisionali ed i comportamenti organizzativi verso la direzione definita. In particolare, il sistema di programmazione e controllo si deve modificare per incorporare la variabile socio-ambientale all\u2019interno delle regole che ne guidano la struttura ed il funzionamento. Il presente volume esamina i principali strumenti di programmazione e controllo della sostenibilit\ue0 socio-ambientale che sono stati negli anni sviluppati in letteratura, evidenziando come si tratti essenzialmente di strumenti di natura tecnico-contabile. Indirizzare la condotta aziendale verso modelli di business pi\uf9 sostenibili richiede, tuttavia, un approccio olistico che prenda in considerazione anche variabili organizzative e culturali. Viene quindi proposto un modello (basato sul concetto di control package) utile per orientare il futuro sviluppo della ricerca, nonch\ue9 della prassi aziendale, sul tema. Al fine di dare concretezza allo schema concettuale suggerito, il testo presenta altres\uec alcune evidenze empiriche di applicazione del modello a quattro realt\ue0 aziendali, evidenziandone l\u2019utilit\ue0 e possibili percorsi di affinamento ulteriore
Il tema dell\u2019innovazione organizzativa in ospedale ha acquisito una crescente rilevanza, a l... more Il tema dell\u2019innovazione organizzativa in ospedale ha acquisito una crescente rilevanza, a livello internazionale e nazionale, in risposta all\u2019esigenza di garantire servizi di cura ed assistenza di qualit\ue0, efficienti, appropriati ed equi. Tuttavia, limitata attenzione \ue8 stata riservata all\u2019analisi dell\u2019evoluzione osservabile nell\u2019architettura e nell\u2019utilizzo dei sistemi di controllo direzionale per poter rispondere efficacemente alle sollecitazioni derivanti dai nuovi modelli organizzativi. Questo aspetto rappresenta un significativo gap di ricerca in quanto la letteratura evidenzia la rilevanza ricoperta dai sistemi di controllo direzionale a supporto dell\u2019innovazione organizzativa. Al fine di contribuire a colmare tale gap conoscitivo, in questo lavoro, fondato su tre casi di studio, si analizzano e discutono le criticit\ue0 che caratterizzano l\u2019adattamento dei sistemi di controllo direzionale in seguito all\u2019introduzione di processi di innovazione nell\u2019organizzazione ospedaliera
ABSTRACTWe know very little about management control for sustainability. The objective of this pa... more ABSTRACTWe know very little about management control for sustainability. The objective of this paper is to overcome this void and to explain why and how sustainability control mechanisms vary in relation to firms' sustainability initiatives. In particular, we investigate how the integration of Sustainability Control Systems (SCSs) with the more traditional Management Control Systems (MCSs) is affected by managerial sustainability orientation. The empirical evidence based on a multiple-case design suggests that the nature of a firm's sustainability orientation represents the key trigger in explaining variations in SCSs' integration, and that this integration is facilitated by other potential enablers creating a positive environment supportive of sustainability initiatives. Insights on the complexities and potential dysfunctional consequences of the integration process are also offered. The paper concludes with some avenues for future research.
Advances in Environmental Accounting & Management, 2014
Abstract Although companies are increasingly embracing the sustainability discourse in their exte... more Abstract Although companies are increasingly embracing the sustainability discourse in their external reporting and disclosures, little is known about how management control systems support sustainability within organizations. This is unfortunate, given the important role that properly designed Sustainability Control Systems (SCS) may play in helping firms to better face their social and environmental responsibilities. Starting from these premises, the aim of this essay is twofold. On the one hand, we present a review of the emerging stream of research on sustainability and management control mechanisms, in order to identify and discuss the link between the two. On the other hand, we try to illustrate the main unaddressed issues in this literature as a premise to exploring one possible way to advance research in this area. Specifically, we make a call for a more holistic approach to the study of SCS, which considers also their organizational and cultural dimensions in addition to their technical properties. A framework for informing future work on the topic is proposed, based on the concept of ‘control package’ (Malmi & Brown, 2008; Sandelin, 2008) complemented with notions from the complementarity-based approach developed in organizational economics (Grandori & Furnari, 2008; Milgrom & Roberts, 1995). By enhancing our understanding on how SCS operate as a package, the application of our framework should allow researchers to develop better theory of how to design a range of controls to support organizational sustainability objectives, control sustainability activities, and drive sustainability performance.
The red squirrel (Sciurus vulgaris) is a well‐known forest animal distributed all over Europe. St... more The red squirrel (Sciurus vulgaris) is a well‐known forest animal distributed all over Europe. Still, we are far from having a firm knowledge of the species’ phylogeography. This study investigates the genetic differentiation of S. vulgaris across the species’ Eurasian range, using sequence data from the mitochondrial DNA gene (D‐loop, 252 base pairs, cytochrome b, 359 base pairs), and eight variable autosomal microsatellite loci genotyped for 236 individuals. The results reveal the presence of two main mitochondrial phylogroups. The first clade comprises the individuals from the region of Calabria in southern Italy, belonging to the subspecies S. v. meridionalis, while the second clade contains the remainder of the studied individuals. Bayesian analysis of microsatellite genotypes resulted in three main clusterings corresponding to the three S. vulgaris subspecies: infuscatus, meridionalis and fuscoater. Geographical distribution of mtDNA haplotypes and mismatch analysis suggest a ...
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Papers by Eleonora Lisi