Full Title
MANAGEMENT CONTROL
Publisher
FrancoAngeli
ISSN
2239-0391 (Printed Journal)
2239-4397 (Online Journal)
Journal Issue Number
1
Journal Issue Designation
1
Journal Issue Date (YYYY/MM)
2020/03
Full Title
Il risk management approach nelle Università italiane: prime riflessioni su vincoli e opportunità
By (author)
First Page
111
Last Page
136
Language of text
Italian
Publication Date
2020/03
Copyright
2020 FrancoAngeli srl
Unstructured Citation
Abernethy M.A., e Chua W.F. (1996), A field study of control system “redesign” the impact of institutional processes on strategic
choice, Contemporary Accounting Research, 13(2), pp. 569-606.
https://doi.org/10.1111/j.1911-3846.1996.tb00515.x
Unstructured Citation
AS/NZS (1995), 4360 Risk Management Standard. -- from. http://infostore.saiglobal.com.
Unstructured Citation
Bouckaert G., e Halligan J. (2007), Managing performance: International comparisons, London, Routledge.
https://doi.org/10.4324/9780203935958
Unstructured Citation
Biancone P.P., Brescia V., e Tradori V. (2019), Corruzione e ISO 37001, un nuovo strumento per prevenirla nelle aziende pubbliche e sanitarie, Economia Aziendale Online, 9(4), 373-396.
Unstructured Citation
Bracci E., Deidda Gagliardo E., e Mazzatorta S. (2018), Anticorruzione e performance nelle Università: modalità e condizioni abilitanti per l’integrazione, Azienda Pubblica, 2, pp. 213-241.
Unstructured Citation
Bradley D., Noonan P., Nugent H., e Scales B. (2008), Review of Australian higher education: Final report, Camberra, Commonwealth Government of Australia.
Unstructured Citation
Brown I., Steen A., e Foreman J. (2009), Risk management in corporate governance: a review and proposal. Corporate Governance:
An International Review, 17(5), pp. 546 e 558.
https://doi.org/10.1111/j.1467-8683.2009.00763.x
Unstructured Citation
Brunsson N., e Sahlin-Andersson K. (2000), Constructing organizations: The example of public sector reform, Organization studies,
21(4), pp. 721-746
https://doi.org/10.1177/0170840600214003
Unstructured Citation
Cantele S. e Campedelli B. (2013), Il Performance-Based Funding nel sistema universitario italiano: un’analisi degli impatti della programmazione triennale sulla performance degli atenei, Azienda Pubblica, 3, pp. 309-332.
Unstructured Citation
CAS (2003), Overview of Enterprise Risk Management. -- from http://www.casact.org/area/erm/overview.pdf.
Unstructured Citation
Castagnaro M., e Capogna S. (2014), L’ANVUR e la qualità della didattica universitaria, FORMAZIONE & INSEGNAMENTO. Rivista internazionale di Scienze dell’educazione e della formazione, 12(1), pp. 25-37.
Unstructured Citation
Christopher J., e Sarens G. (2015), Risk management: its Adoption in Australian Public Universities within an Environment
of Change Management – A Management Perspective, Australian Accounting Review, 25(1), pp. 2-12.
https://doi.org/10.1111/auar.12057
Unstructured Citation
Clark B.R. (1998), Creating Entrepreneurial Universities: Organizational Pathways of Transformation. Issues in Higher Education, New York, Elsevier Science Regional Sales.
Unstructured Citation
Committee of Sponsoring Organizations of the Treadway Commission, CoSO (2017), Enterprise Risk Management Integrating with Strategy and Performance. Executive Summary.
Unstructured Citation
Cosenz F. (2011), Sistemi di governo e di valutazione della performance per l’azienda «Università» (Vol. 51), Milano, Giuffrè Editore.
Unstructured Citation
COSO (2004), Enterprise Risk Management Framework. Retrieved September, -- from http://www.coso.org/documents/COSO_ERM_ExecutiveSummary.pdf.
Unstructured Citation
COSO (2017), Enterprise Risk Management Framework. Integrating with Strategy and Performance, -- from http://www.coso.org/documents.
Unstructured Citation
D’Arcy S.P., e Brogan J.C. (2001), Enterprise risk management, Journal of Risk Management of Korea, 12(1), 207-228.
Unstructured Citation
Deidda Gagliardo E., Bigoni M., Papi L., e Gobbo G. (2019), La programmazione dei Ministeri nella nuova stagione della performance.
Dalla burocrazia della performance alla performance utile, Management Control.
https://doi.org/10.3280/MACO2019-001008
Unstructured Citation
D’Onza G., Brotini F., e Zarone V. (2017), Disclosure on measures to prevent corruption risks: A study of Italian local governments,
International Journal of Public Administration, 40(7), pp. 612-624.
https://doi.org/10.1080/01900692.2016.1143000
Unstructured Citation
Dickinson G. (2001), Enterprise risk management: Its origins and conceptual foundation, The Geneva Papers on Risk and Insurance.
Issues and Practice, 26(3), pp. 360-366.
https://doi.org/10.1111/1468-0440.00121
Unstructured Citation
Figueroa F.A., Hann B., Lavagnino M.B., e Smith M. (2017), Enterprise Risk management Frameworks for Academia, Association College and University Auditor (AQUA), Risk, 59(2), Summer.
Unstructured Citation
Freeman R.E., Harrison J.S., Wicks A.C., Parmar B.L., e De Colle S. (2010), Stakeholder Theory: the State of the Art, Cambridge,
Cambridge University Press.
https://doi.org/10.1017/CBO9780511815768
Unstructured Citation
Galli D., Giorgio G., e Giovanni V. (2018), Misurazione della performance e gestione del rischio: l’utilizzo di indicatori red flag per la prevenzione della corruzione nel settore pubblico, Azienda Pubblica, 2, pp. 147-164.
Unstructured Citation
Gigli S., e Tieghi M. (2017), La riforma del sistema informativo-contabile degli atenei italiani. Una proposta di analisi
del nuovo modello di bilancio, Management Control, 1, pp. 61-90.
https://doi.org/10.3280/MACO2017-001004
Unstructured Citation
Haimes Y.Y. (1992), Toward a holistic approach to total risk management, The Geneva Papers on Risk and Insurance, 17(64),
pp. 314-321.
https://doi.org/10.1057/gpp.1992.20
Unstructured Citation
Harrington S.E., Niehaus G., e Risko K.J. (2002), Enterprise risk management: the case of united grain growers, Journal of
Applied Corporate Finance, 14(4), pp. 71-81.
https://doi.org/10.1111/j.1745-6622.2002.tb00450.x
Unstructured Citation
HEFCE (Higher Education Funding Council of England) (2000), HEFCE’s accounts direction to higher educational institutions for 2000-01, Circular Letter 24/00, HEFCE, Bristol.
Unstructured Citation
HEFCE (Higher Education Funding Council of England) (2005), Risk management in Higher Education: a guide to good practice (prepared for HEFCE by PWC), HEFCE, Bristol.
Unstructured Citation
HEFCE (Higher Education Funding Council of England) (2008), Risk management guidance: Risk prompt list for higher education institutions, Retrived July 02, HEFCE, Bristol.
Unstructured Citation
Helsloot I. e Jong W. (2006), Risk management in higher education and research in the Netherlands, Journal of Contingencies
and Crisis Management, 14(3), pp. 142-159.
https://doi.org/10.1111/j.1468-5973.2006.00490.x
Unstructured Citation
Hinna A., Rotundi F., e Ceschel F. (2017), Implementazione di un sistema di risk management per la prevenzione della corruzione, in Nunziata M. (A cura di), Riflessioni in tema di lotta alla corruzione, Roma, Carocci Editore.
Unstructured Citation
Huber M. (2010), Colonized by risk. The emergence of academic risks in English Higher Education, in Hutter B.M. (ed.), Anticipating and organizing risks regulation in 21st century. Cambridge, Cambridge University Press.
Unstructured Citation
Huber M. (2011), The risk university: Risk identification at higher education institutions in England, LSE. Discussion paper No. 69.
Unstructured Citation
IIA (2001), Risk or Opportunity - the Choice Is Yours Retrieved. September, -- from. http://usfweb2.usf.edu/uac/documents/riskparadigm.pdf.
Unstructured Citation
ISO 31000 (2010), Risk Management, Principles and Guidelines, -- from. http://www.iso.org/iso/home/standards/iso31000.htm.
Unstructured Citation
Kapuścińska K.Z. (2017), The Method of Documenting Risk management in a Selected Public Higher Education Institution of the
Łódź Region. Research Papers of the Wroclaw University of Economics/Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu,
(482).
https://doi.org/10.15611/pn.2017.482.07
Unstructured Citation
Khalifa R., e Quattrone P. (2008), The governance of accounting academia: issues for a debate, European Accounting Review,
17(1), pp. 65-86.
https://doi.org/10.1080/09638180801971913
Unstructured Citation
Kleffner A.E., Lee R.B., e McGannon B. (2003), The effect of corporate governance on the use of enterprise risk management:
Evidence from Canada, Risk Management and Insurance Review, 6(1), pp. 53-73.
https://doi.org/10.1111/1098-1616.00020
Unstructured Citation
Lapsley I. (2008), The NPM agenda: back to the future, Financial accountability & management, 24(1), pp. 77-96.
https://doi.org/10.1111/j.1468-0408.2008.00444.x
Unstructured Citation
Liebenberg A.P., e Hoyt R.E. (2003), The determinants of enterprise risk management: Evidence from the appointment of chief
risk officers, Risk management and insurance review, 6(1), pp. 37-52.
https://doi.org/10.1111/1098-1616.00019
Unstructured Citation
Lundquist A.E. (2012), College and University Presidents: Risk Managers-in-Chief, URMIA.
Unstructured Citation
Lundquist A.E. (2015), Enterprise Risk management (ERM) at US colleges and universities: administration processes regarding the adoption, implementation, and integration of ERM. Dissertation.
Unstructured Citation
Mazza C., Quattrone P., e Riccaboni A. (Eds.) (2006), L’università in cambiamento fra mercato e tradizione, Bologna, il Mulino.
Unstructured Citation
McNamara R.P., e Booth P. (1984), Effective management techniques in tertiary administration: a risk management framework,
Journal of Tertiary Educational Administration, 6(2), pp. 175-182.
https://doi.org/10.1080/0157603840060208
Unstructured Citation
Miller K.D., e Waller H.G. (2003), Scenarios, real options and integrated risk management, Long range planning, 36(1), pp.
93-107.
https://doi.org/10.1016/S0024-6301(02)00205-4
Unstructured Citation
Nardo M. T., Sangiorgi D., e Siboni B. (2017), Un’indagine sulla qualità dei piani della performance nelle università statali italiane: quali prospettive per il futuro?, Economia Aziendale Online, 8(1), pp. 57-68.
Unstructured Citation
Otley D. (2008), Performance management: a framework for analysis, in Performance Management (pp. 24-39), London, Palgrave
Macmillan.
https://doi.org/10.1057/9780230288942_3
Unstructured Citation
Palermo T. (2011), Integrating risk and performance in management reporting, Chartered Institute of Management Accountants.
Unstructured Citation
Palermo T. (2017), Risk and performance management: Two sides of the same coin?, in The Routledge Companion to Accounting
and Risk (pp. 137-149), London, Routledge.
https://doi.org/10.4324/9781315716756-10
Unstructured Citation
Palumbo R. (a cura di) (2012), La valutazione periodica della ricerca nelle discipline economico-aziendali. Una comparazione internazionale, Milano, FrancoAngeli.
Unstructured Citation
Parker L. (2011), University corporatisation: Driving redefinition, Critical perspectives on accounting, 22(4), pp. 434-450.
https://doi.org/10.1016/j.cpa.2010.11.002
Unstructured Citation
Perrin T.T. (2001), Creating value through Enterprise Risk Management-A practical approach for the insurance industry, New York, Tillinghast-Towers Perrin.
Unstructured Citation
Plambeck N., e Weber K. (2010), When the glass is half full and half empty: CEOs’ ambivalent interpretations of strategic
issues, Strategic Management Journal, 31(7), pp. 689-710.
https://doi.org/10.1002/smj.835
Unstructured Citation
Power M. (2004), The risk management of everything, The Journal of Risk Finance, 5(3), pp. 58-65.
https://doi.org/10.1108/eb023001
Unstructured Citation
Power M. (2009), The risk management of nothing, Accounting, organizations and society, 34(6-7), pp. 849-855.
https://doi.org/10.1016/j.aos.2009.06.001
Unstructured Citation
PriceWaterhouseCooper, PWC (2018), Managing Risk in Higher Education, Higher Education Sector Risk Profile. March.
Unstructured Citation
Rabovsky T.M. (2012), Accountability in higher education: Exploring impacts on state budgets and institutional spending patterns,
Journal of Public Administration Research and Theory, 22(4), pp. 675-700.
https://doi.org/10.1093/jopart/mur069
Unstructured Citation
Riccaboni A. (2003), La valutazione integrata della didattica e della ricerca: il progetto VAI nell’Università di Siena, Azienda pubblica, 16, pp. 5-6.
Unstructured Citation
RIMS (2011), FAQ on SRM and ERM. Why Strategic Management?, Retrieved April 20, -- from. http://www.rims.org/resources/ERM/Documents/.
Unstructured Citation
Rubino F., Puntillo P., e Veltri S. (2017), Il ruolo dei manager universitari in un’ottica di performance integrata. Analisi
di un caso studio, Management Control, 3, pp. 95-122.
https://doi.org/10.3280/MACO2017-003007
Unstructured Citation
S&P (2008), Standard & Poor’s to Apply Enterprise Risk Analysis to Corporate Ratings. Retrieved May 7, -- from http://www.nyu.edu/intercep/ERM%20for%20Non-Financial%20Companies%205.7.08.pdf.
Unstructured Citation
Sforza V., Marigonda P., Bernardi B., e Domenicali A. (2019), L’impiego del controllo di gestione negli atenei: i risultati
di un’indagine AssoController, Management Control, 3, pp. 99-122.
https://doi.org/10.3280/MACO2019-003006
Unstructured Citation
Simons R. (1994), Levers of control: How managers use innovative control systems to drive strategic renewal, Brighton, Massachusetts,
Harvard Business Press.
https://doi.org/10.1002/smj.4250150301
Unstructured Citation
Sobel P.J., e Reding K.F. (2004), Aligning corporate governance with enterprise risk management, Management Accounting Quarterly, 5(2), p. 29.
Unstructured Citation
Van Dooren W., Bouckaert G., e Halligan J. (2015), Performance Management in the Public Sector, London, Routledge.
https://doi.org/10.4324/9781315817590
Unstructured Citation
Van Helden G.J., Johnsen Å., e Vakkuri J. (2012), The life-cycle approach to performance management: Implications for public
management and evaluation, Evaluation, 18(2), pp. 159-175.
https://doi.org/10.1177/1356389012442978