Il contributo analizza il processo di piattaformizzazione della pubblica amministrazione, evidenziando come l’adozione di infrastrutture digitali avanzate rappresenti non soltanto una sfida tecnologica, ma anche un’occasione per ridefinire il rapporto tra Stato, cittadini e imprese. L’Autrice esamina il ruolo delle piattaforme pubbliche nella semplificazione dell’azione amministrativa, nella digitalizzazione dei servizi e nella costruzione di un’amministrazione più efficiente, accessibile e trasparente. Particolare attenzione è dedicata al concetto di fiducia digitale, intesa come dimensione ulteriore rispetto alla mera sicurezza informatica, fondata su trasparenza, protezione dei dati, responsabilità istituzionale e tutela dei diritti fondamentali. Il saggio approfondisce poi l’impatto delle piattaforme digitali nel settore degli appalti pubblici, con riferimento all’e-procurement, alla Banca Dati Nazionale dei Contratti Pubblici, alle Piattaforme di Approvvigionamento Digitale, al Fascicolo Virtuale dell’Operatore Economico e alla Piattaforma Unica della Trasparenza. Vengono inoltre esaminate le potenzialità del Web3, della blockchain e degli smart contracts nelle procedure di gara, con particolare riguardo alla tracciabilità, alla prevenzione della corruzione e alla verificabilità delle garanzie. Il contributo conclude evidenziando che la trasformazione digitale della pubblica amministrazione richiede ecosistemi resilienti, interoperabili e sicuri, capaci di rafforzare la fiducia dei cittadini nell’amministrazione digitale. The contribution analyses the platformisation of public administration, highlighting how the adoption of advanced digital infrastructures is not only a technological challenge, but also an opportunity to redefine the relationship between the State, citizens and businesses. The Author examines the role of public platforms in simplifying administrative action, digitising services and building a more efficient, accessible and transparent administration. Particular attention is devoted to the concept of digital trust, understood as a dimension that goes beyond cybersecurity, based on transparency, data protection, institutional responsibility and the safeguarding of fundamental rights. The essay then explores the impact of digital platforms in the field of public procurement, with reference to e-procurement, the National Public Contracts Database, Digital Procurement Platforms, the Virtual Company Dossier and the Single Transparency Platform. It also examines the potential of Web3, blockchain and smart contracts in tender procedures, particularly with regard to traceability, corruption prevention and the verification of guarantees. The contribution concludes by emphasizing that the digital transformation of public administration requires resilient, interoperable and secure ecosystems, capable of strengthening citizens’ trust in digital administration.
Il contributo analizza il ruolo delle piattaforme digitali nell’evoluzione dei mercati contemporanei e le trasformazioni prodotte dall’integrazione tra Web2, Web3 e intelligenza artificiale. L’Autore esamina l’emersione di nuovi modelli economici fondati sulla gestione dei dati, sulla profilazione degli utenti e sulla crescente capacità delle piattaforme di incidere sulle scelte dei consumatori e sugli equilibri istituzionali. Emergono cosi le differenze tra i modelli regolatori adottati nell’Unione europea, negli Stati Uniti e in Cina, evidenziando il ruolo centrale delle autorità indipendenti e delle reti europee di coordinamento nella costruzione di strumenti di vigilanza, enforcement e cross-regulation. Particolare attenzione è dedicata ai settori strategici interessati dalla trasformazione digitale — trasporti, mercati finanziari, energia, cybersicurezza e contratti pubblici — nei quali l’interazione tra piattaforme, dati e intelligenza artificiale impone nuove forme di tutela dei consumatori e nuovi modelli di regolazione partecipata. The contribution analyses the role of digital platforms in the evolution of contemporary markets and the transformations generated by the interaction between Web2, Web3 and artificial intelligence. The Author examines the emergence of new economic models based on data management, user profiling and the increasing ability of platforms to influence consumer choices and institutional balances. The work explores the different regulatory approaches adopted by the European Union, the United States and China, highlighting the central role of independent authorities and European coordination networks in developing mechanisms of supervision, enforcement and cross-regulation. Particular attention is devoted to strategic sectors affected by digital transformation — including transport, financial markets, energy, cybersecurity and public procurement — where the interaction between platforms, data and artificial intelligence requires new forms of consumer protection and innovative models of participatory regulation.
Il contributo analizza l’evoluzione delle piattaforme digitali di pagamento nel passaggio dai modelli del Web2 alle prospettive del Web3, con particolare attenzione alle ricadute per i consumatori, gli operatori e le autorità di vigilanza. L’Autore ricostruisce le principali trasformazioni del settore dei pagamenti, segnato dalla convergenza tra innovazione tecnologica, nuove discipline europee, esigenze di sicurezza, contenimento delle frodi e tutela della fiducia degli utenti. Il saggio approfondisce il ruolo del nuovo pacchetto normativo europeo sui servizi di pagamento, con riferimento alla PSD3 e al Payment Services Regulation, evidenziando le criticità connesse alla responsabilità dei prestatori di servizi di pagamento, alla colpa grave dell’utente, all’educazione finanziaria e alla crescente rilevanza dei servizi tecnici abilitanti, dei digital wallet e delle BigTech. Particolare attenzione è dedicata all’euro digitale, considerato come possibile ponte tra Web2 e Web3 e come strumento per preservare il ruolo della moneta pubblica nell’ecosistema digitale. Il contributo esamina infine le stablecoins, mettendo a confronto l’approccio prudenziale europeo, fondato su MiCA, stabilità finanziaria e sovranità monetaria, con l’impostazione statunitense più orientata al mercato. In conclusione, viene sottolineata la centralità di un enforcement coerente, coordinato e multilivello, capace di bilanciare innovazione, certezza del diritto, tutela dei consumatori e stabilità del sistema dei pagamenti. The contribution analyses the evolution of digital payment platforms in the transition from Web2 models to Web3 perspectives, with particular attention to the implications for consumers, operators and supervisory authorities. The Author reconstructs the main transformations affecting the payment sector, shaped by the convergence of technological innovation, new European rules, security needs, fraud prevention and the protection of users’ trust. The essay examines the role of the new European regulatory package on payment services, with reference to PSD3 and the Payment Services Regulation, highlighting the issues related to the liability of payment service providers, the concept of gross negligence of users, financial education and the growing importance of enabling technical services, digital wallets and BigTech companies. Particular attention is devoted to the digital euro, considered as a possible bridge between Web2 and Web3 and as a tool to preserve the role of public money in the digital ecosystem. The contribution also explores stablecoins, comparing the European prudential approach, based on MiCA, financial stability and monetary sovereignty, with the more market-driven approach adopted in the United States. In conclusion, the essay emphasizes the central role of coherent, coordinated and multi-level enforcement, capable of balancing innovation, legal certainty, consumer protection and the stability of the payment system.
Le criptoattività sfidano i framework contabili, giuridici e fiscali costruiti per gli asset tradizionali. Il libro propone un’architettura interpretativa che intreccia la tecnologia, il diritto e le implicazioni aziendali, dalla Distributed Ledger Technology al Regolamento MiCA, dalla rappresentazione contabile secondo i principi internazionali e nazionali al conseguente regime fiscale. L’analisi procede dalle fondamenta tecnologiche alle questioni operative che i professionisti incontrano nella classificazione degli asset, nelle metodologie di valutazione, nel trattamento tributario e negli obblighi dichiarativi. Il metaverso emerge come frontiera dove blockchain e realtà virtuale generano nuovi paradigmi economici, ponendo interrogativi sulla governance di ecosistemi digitali che sfidano la prassi professionale consolidata.
La tesi esplora il fenomeno della trasformazione digitale, evidenziandone l’evoluzione storica, le tecnologie abilitanti e i benefici strategici per le imprese lungo dimensioni operative, decisionali, innovative e di customer experience. La trasformazione digitale viene presentata come un processo sistemico che coinvolge la digitizzazione, digitalizzazione e infine una profonda ridefinizione dei modelli di business, delle strutture organizzative e delle strategie competitive. Particolare attenzione è dedicata alla tecnologia blockchain, analizzata nei suoi aspetti tecnici fondamentali (nodi, transazioni, blocchi, meccanismi di consenso come Proof of Work e Proof of Stake) e alle sue caratteristiche distintive di sicurezza, immutabilità e decentralizzazione, che la rendono idonea a supportare nuovi paradigmi economici e istituzionali. La tesi approfondisce l’impatto organizzativo della blockchain, con focus sulla digitalizzazione dei processi aziendali, la ridefinizione della divisione del lavoro e i nuovi assetti regolativi e di coordinamento. Si analizzano le Decentralized Autonomous Organizations (DAO) come forme emergenti di organizzazione digitale, fondate su regole programmabili e governance distribuita, che sfidano i modelli tradizionali introducendo automatismi decisionali e nuovi criteri di fiducia. Vengono inoltre discussi i benefici e le sfide connesse all’adozione della blockchain e delle DAO, incluse questioni di scalabilità tecnica, interoperabilità, sicurezza e incertezze normative, ponendo l’accento sulla necessità di integrare competenze tecnologiche, giuridiche e organizzative per sfruttarne appieno il potenziale trasformativo. La tesi presenta la blockchain come infrastruttura digitale generativa capace di abilitare modelli innovativi di collaborazione e governance, con profonde implicazioni per la competitività e la resilienza organizzativa in un contesto economico sempre più digitalizzato e distribuito.
Purpose The intersection of digital innovation and cultural heritage preservation presents a unique and emerging field of study, particularly in the context of “phygital” startups —enterprises that blend physical and digital experiences. Fusing digital innovation with Italy’s rich cultural heritage enhances preservation, accessibility and interactive visitor experiences. This paper aims to explore the transformative role of phygital startups in valorizing Italian cultural heritage utilizing a multidimensional analytical approach. The “phygital”, a portmanteau of “physical” and “digital,” refers to integrating digital technologies into physical spaces and experiences, creating a seamless interface between the two realms. This approach is particularly relevant in the cultural heritage domain, where digital technology is increasingly redefining the preservation and presentation of historical and cultural artifacts. In this context, phygital startups play a unique role in facilitating innovative experiences that enhance visitor engagement and understanding. By integrating cutting-edge technologies such as augmented reality (AR) virtual reality and interactive digital platforms, these startups create immersive and interactive experiences that bring cultural artifacts and historical narratives to life in unprecedented ways. This approach not only aids in preserving heritage but also democratizes access to it, reaching broader audiences who might not be able to experience these cultural assets in person. Design/methodology/approach This paper will examine case studies of Italian phygital startups in the cultural heritage sector, analyzing how their innovations have contributed to the enhanced preservation, interpretation and dissemination of cultural heritage. These case studies will provide insights into the practical applications of phygital concepts in cultural heritage, highlighting the opportunities and challenges these enterprises face. Findings Furthermore, this study discusses the implications of physical startups for cultural heritage management, including the potential for increased visitor engagement, improved accessibility and new revenue streams for heritage institutions. It will also address ethical considerations and the need for a balanced approach that respects the integrity and authenticity of cultural artifacts while employing modern technological enhancements. Research limitations/implications In analyzing the limitations of this research on Italian phygital startups in the cultural heritage sector, one should consider the potential narrowness of case studies, which may not represent the diversity of the sector. The rapid pace of technological change could also outdated findings quickly, while the focus on innovative applications might overlook traditional methods that remain relevant. Furthermore, the complexity of ethical considerations regarding the digital representation of cultural artefacts raises questions that this paper might not fully address, such as the potential for cultural misrepresentation or digital divides that may limit access for certain populations. Lastly, the research might not account for the long-term sustainability and economic viability of phygital approaches within cultural institutions. Practical implications The emergence of “phygital” startups marks a transformative era in cultural heritage management, merging digital technology with physical experiences. These enterprises employ AR and blockchain to engage audiences and create new economic models. Companies like WAY EXPERIENCE and ARTour lead in offering immersive experiences that blend history with technology. Managers in this sector are advised to form strategic alliances with tech and cultural experts to preserve the integrity and educational aspects of these experiences. The introduction of blockchain and digital assets like non-fungible tokens, typified by AESTHETES, represents a novel method of art ownership, necessitating careful management of digital and physical artworks and consideration of ethical issues in cultural preservation. Social implications The rise of “phygital” startups in cultural heritage brings social implications, such as democratizing access to art and history through AR, potentially reaching wider audiences. The intersection of technology and culture via immersive experiences fosters new forms of learning and appreciation. However, the digital divide could exacerbate inequalities if access to such technologies is uneven. Additionally, the use of blockchain for art ownership raises questions about the nature of art and its value in society. As physical artworks transform into digital assets, the very essence of ownership and cultural value is being redefined, challenging traditional views on art and cultural heritage. Originality/value In conclusion, this paper argues that phygital startups have a significant and growing influence on the cultural heritage sector. Their innovative approaches bring new life to historical artifacts and challenge traditional methods of cultural heritage management. The findings of this study will contribute to the broader understanding of the role of digital innovation in cultural heritage preservation and provide a foundation for future research in this evolving field.
Il lavoro ricostruisce i profili tecnici della blockchain, degli Smart Contracts e degli NFTs quali mattoncini di base per lo sviluppo di nuove forme di commercio e le crittomonete, visto che rappresentano lo strumento di supporto di questi nuovi modelli di business.La natura decentralizzata delle Blockchain permetter di produrre e negoziare nuovi contenuti digitali attraverso transazioni trasparenti e tracciabili senza la necessit di coinvolgere intermediari.Per questo si sottolinea come gli utenti che sapranno cogliere le nuove opportunit legate alla finanza decentralizzata (DeFi), al metaverso e alle nuove tecnologie avranno un vantaggio competitivo nell'evoluzione del World Wide.The work reconstructs the technical profiles of Blockchain, Smart Contracts and NFTs as essential building blocks for developing new forms of commerce and cryptocurrencies, representing the fundamental tool to support these new business models.The decentralized nature of Blockchains will allow new digital content to be produced and traded through transparent and traceable transactions without the need to involve intermediaries.For this reason, it is underlined that users who can seize the new opportunities linked to decentralized finance (DeFi), the Metaverse and new technologies will have an essential competitive advantage in the evolution of the World Wide Web.Sommario: 1. Introduzione alla blockchain -1.1 Struttura della blockchain -1.2 Protocolli di consenso -1.3.Sicurezza della blockchain -2.Web 3.0, Wallets e Smart Contracts -3.Assets digitali e NFTs -4.
L'autore definisce una metodologia di progettazione utilizzando strumenti come blockchain, Distributed Autonomous Organization (DAO) e Non-Fungible Token (NTF) per risolvere le problematiche del luogo e per offrire servizi di valorizza-zione territoriale. Nella parte iniziale viene introdotto il contesto tecnologico (Web3, blockchain, DAO e NFT) e si sottolinea l'importanza della community nell'‘ecosistema informatico. Il testo vuole mettere in relazione il concetto di ma-teria prima, di risorsa naturale, con l'NFT, considerato come un oggetto digitale che rappresenta la risorsa economica e materiale di comunità digitali. La ricerca ha prodotto un modello di classificazione di progetti che utilizzano la blockchain e gli NFT come metodo principale di sostentamento e finanziamento per raggiun-gere diversi obiettivi tematici. Sono state individuate quindici variabili di analisi più di quattordici DAO. Vengono presentati brevemente i progetti analizzati, che coprono diverse tematiche come l'ambiente, l'arte, la finanza rigenerativa e il cambiamento climatico. Nel finale, il progetto individua i technofossili, ovvero manufatti umani che sono stati sedimentati negli strati della terra a partire dalle prime attività umane, come materia prima digitale per creare beni digitali e pro-muovere la valorizzazione del territorio.
The essay addresses the issue of the regulation of smart contracts and technologies based on distributed ledgers, as regulated by the national law 12/2019. It highlights some critical issues related to the formulation and understanding of these concepts, definitely relevant for scholars but, at the same time, very complex in their understanding, giving the multidisciplinary implications they are related to. Finally, the essay addresses the two different approaches in the matter, the European and the national one, and underlines the necessity of a more uniform perspective, also in consideration of the missing guidelines by the Agenzia per l’Italia digitale (AgID).
Η εκπόνηση της παρούσας διπλωματικής εργασίας στοχεύει να αναδείξει και να ερευνήσει, κατά πόσο το ψηφιακό κρυπτονόμισμα Bitcoin μπορεί να θεωρηθεί πραγματικό χρήμα. Αρχικά, θα μελετηθούν οι διαφορές του (πραγματικού) χρήματος με την παραδοσιακή έννοια του όρου σε σχέση με το ψηφιακό νόμισμα (bitcoin), εφόσον όλες οι συναλλαγές γίνονται μέσω διαδικτύου. Στη συνέχεια, θα αναλυθεί η έννοια και η λειτουργία του Bitcoin καθώς και η αλυσίδα των μπλοκ (block chain), που είναι ένα κοινόχρηστο δημόσιο λογιστικό βιβλίο (ledger) πάνω στο οποίο βασίζεται ολόκληρο το δίκτυο αυτό. Με άλλα λόγια επιχειρείται η αναλυτική παρουσίαση του τρόπου λειτουργίας του κρυπτονομίσματος Bitcoin, από την απόκτηση μίας μονάδας Bitcoin μέχρι την ολοκλήρωση μίας συναλλαγής Επιπλέον, λόγω του ότι το σύστημα Bitcoin έχει δεχτεί ισχυρή κριτική για τους τρόπους με τους οποίους έχει χρησιμοποιηθεί για παράνομες δραστηριότητες, θα γίνει προσπάθεια να αναλυθούν: πρώτα τα μειονεκτήματα και συγκεκριμένα να αποσαφηνιστούν τα λάθη που έχουν γίνει εξαρχής τα οποία οδήγησαν ορισμένους να βλέπουν καχύποπτα το όλο σύστημα, και έπειτα τα πλεονεκτήματα από τα οποία μπορούν να επωφεληθούν οι χρήστες. Επίσης, θα μελετηθεί η τάση της τιμής του Βitcoin, ειδικά στο πως επηρεάζεται από τους παράγοντες της ζήτησης. Στη συνέχεια αναφέρω διάφορες υπηρεσίες που προσφέρει το Bitcoin στην Ελλάδα καθώς και την σχέση τους με το ψηφιακό αυτό νόμισμα. Και τέλος, θα γίνει αναφορά στις απόψεις διάφορων μελετητών και οικονομολόγων για το εάν θα μπορούσε η Ελλάδα να υιοθετήσει ένα τέτοιο νόμισμα.
Feroz Ahmad Ahmad, Prashant Kumar, Gulshan Shrivastava, Med Salim Bouhlel
ON 12 JANUARY 2009 a pseudonymous entity signed a transaction that instructed a distributed network to transfer a small amount of digital currency to Hal Finney, one ofthe key figures of the cypherpunk movement. After a few minutes, the transaction was recorded on a distributed public ledger, permanently updating the balance ofbothparties. This transaction— the first Bitcoin transaction—marked the beginning of a new era of decentralized payment systems, ushering in a variety of financial Services that do not depend on any centralized clearinghouse or other financial middleman. Bitcoin is regarded by many as a powerful technological innovation that could disrupt many sectors, in the realm of finance and beyond. But the underlying technology on which the network operates, the Bitcoin blockchain can do much more than that. Just as the internet did in the early-1990s, blockchain technology carries with it a whole new range of promises concerning how decentralization can support and promote individual freedoms and autonomy. Blockchain proponents believe that Bitcoin and other cryptocurrency platforms will revolutionize mechanisms of value exchange in the same way that the internet transformed information sharing, by providing a platform for people to exchange digital resources, in a secure and decentralized manner without the need to rely on any intermediary or trusted authority. But this revolutionary potential also carries with it serious implications for censorship, intellectual property, and the regulated flow of information. A blockchain is a decentralized database of transactions maintained by a distributed network of computers, which all contribute to the verification and the validation of transactions. Once accepted, these transactions are recorded inside a “block” of transactions, which incorporates a reference to previous blocks. This creates a long chain of blocks—a “blockchain”—that stores the history of all transactions in a chronological order. Every block contains information about a particular set of transactions, a reference to the preceding block in the blockchain, and the answer to a complex mathematical puzzle that is used to validate the data associated with that block. A copy of the blockchain is stored on every computer in the network, making it virtually impossible for anyone unilaterally to modify the data stored on this decentralized database: if anyone tries to modify any transaction the fraud will be immediately detected by all other network participants.
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Blockchain Technology Applications and Security
Advanced Steganography and Watermarking Techniques
The Italian National Health System (NHS), established in 1978, follows a model similar to the Beveridge model developed by the British NHS (Beveridge 1942; Musgrove 2000). Like the British NHS, healthcare coverage for the Italian population is provided and financed by the government through taxes. Universal coverage provides uniform healthcare access to citizens and is the characteristic usually considered the added value of a welfare system financed by tax revenues. Nonetheless, in Italy the strong policy of decentralization, which has been taking place since the early 1990s, has gradually shifted powers from the state to the 21 Italian regions. Consequently, the state now retains limited supervisory control and continues to have overall responsibility for the NHS in order to ensure uniform and essential levels of health services across the country. In this context, it has become essential, both for the ministry and for regions, to adopt a common performance evaluation system (PES). This article reports the definition, implementation, and first evidences of a pilot PES at a national level. It shows how this PES can be viewed as a strategic tool supporting the Ministry of Health (MoH) in ensuring uniform levels of care for the population and assisting regional managers to evaluate performance in benchmarking. Finally, lessons for other health systems, based on the Italian experience, are provided.
The aim of this work is to investigate the relationship between budget constraints and local healthcare expenditure, in light of the process of decentralization ongoing in the country. The analysis is conducted with particular reference to the experience of the Lazio region. This document aims at highlighting those elements of the relationship between federalism and healthcare, which tend to weaken regional financial autonomy. The theme of the relationship between regions and finance, not much investigated so far, is analyzed giving particular attention to the limits of the current financing model of regional healthcare systems.
The paper reconstructs the path taken by the reform of public procurement in Italy which has gradually evolved from a and centralized market to an open and accessible one. Despite the development of the Electronic Public Administration Market Place (MEPA), information regarding its performance is scant. There are no available collected data on firm satisfaction. The paper discusses the role Consip, a public company owned by the Ministry of Economy and Finance, has played (and continues to play) to guide the decentralization of public e-procurement. At the same time it shows the results of a sample investigation aimed at analysing the level of satisfaction of small/medium enterprises (SMEs) participating in the MEPA. These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.
In Italy, the transformation of government procurement began in 2000 with the model developed by Consip SpA (a public company owned by the Ministry of Economy and Finance) for all public agencies across the nation. The paper is aimed to reconstruct the path taken by the public procurement reform in Italy gradually evolving from a supply-driven to a demand-driven approach. The Italian procurement transformation has co-existed with two different approaches to reform, which are working in parallel and sometimes at cross-purposes. A supply-driven approach focuses on tightening the controls on spending to tap economies of scale. A demand-driven approach focuses on decentralization and development of Electronic Public Administration MarketPlace (MEPA). The paper discusses the role Consip has played and is still playing to centrally guide the decentralization of public e-procurement, and shows the results of a sample investigation aimed at analysing the level of satisfaction of small/medium firms participating in the MEPA.
Regional form of Organization of the health care that are called today DyPE, have as a main \ngoal to promote more rational resource allocation through decentralization in the decision \nmaking process. The concern for more effective and efficient use of resources devoted into \nthe health care sector renders hospitals a critical vehicle of the quest for superior economic \nperformance, especially if we take into our consideration their mounting over time deficits. \nEconomic performance is primarily traced through a set of specific financial ratios, which \nembrace important elements that constitute the substance of the financial well-being of \nhospitals as economic units. An array of financial ratios is critically reviewed and a \ncombination of them is proposed as a means of effective financial management. The later is \nnecessary to ameliorate the funding strain imposed on the health care system and especially \non hospitals. The financial performance is determined by the return on capital (profitability) \nin connection with the risk involved. Both factors determine the value created, which in turn \naffects the amount of financing attracted in the sector. The financial information available \nto the supervising regional bodies (DyPE), don’t considered sufficient for their management \nto assess financial management of hospitals effectively. The lack of the appropriate economic \ndata is due to the fact that double entry accounting has not yet fully adopted by the economic \nunits that report to the corresponding DyPE. So, double entry accounting is prerequisite for \nreporting and monitoring acceptable financial performance. The later is vital in securing \nthat the financial needs of the health sector that are growing at an ever accelerating pace, \nare met.
This study examines organizational structural changes within the finance and accounting function following the adoption of new information system. Many accounting researchers have predicted changing environment and role for management accountants resulting from competition, regulation, and manufacturing and information technology (see Baker, 1992; Cooper, 1996; Cox, 1992; Drucker, 1990; Elliott, 1992; Epstein, 1993; Ezzamel, 1994; Flamholtz, 1992; Johnson and Kaplan, 1987; Kaplan, 1984, 1986; King et al., 1991; Madden and Holmes, 1991; McNair, 1996; Siegel et al., 1997; Shea and Kleinsorge, 1994; Spicer, 1992; Tyson, 1996; Weaving, 1995). Disagreement exists regarding the nature of the changes, and whether is actually taking place. Cooper (1996) foresees an increased need for management accounting, but decreased need for management accountants. He predicts the management accounting function will be decentralized to those on the shop floor. After new management accounting systems are in place, m uch of the day-to-day management accounting can be transferred to the workforce (Cooper, 1996: 36). Elliott (1992) also predicts an increased reliance on blue-collar workers as they become knowledge-workers, and part of the aggregate brainpower of the organization; they are supposed to help figure out how to improve quality, speed production, and contribute to customer satisfaction. The management accounting department may adopt supportive and monitoring role rather than more proactive decision-making role, as advocated by Kaplan (1995) and Boer (1995), among others. study of the evolving role of management accountants, King et al. (1991) report that a sea of change is taking place as management accountants become more proactive in the decision-making process. McNair (1996) disagrees with the premise that management accounting has become more relevant. In general, we see desire for change, but little evidence that management accounting has had the courage to let go of its ties to financial accounting and external reporting requirements (McNair, 1996: 40). According to McNair, there has been much discussion about changed emphasis in management accounting, but she describes the changes as old wine in new bottles. Since the early 1980s, numerous research projects have been conducted to gain better understanding of the management accounting function in organizations (Keating, 1995) and to develop theoretical basis for management accounting research in the future (Kaplan, 1986). This article seeks to add to that literature by identifying changes taking place in accounting functions as hypothesized by set of literature-based expectations. The most significant finding of the study is support for flattening the organizational hierarchy and developing networked organization within the accounting function. The levels of management within the accounting function at one site were reduced from four to two over the course of five years; accountants began reporting to supervisors located at sites worldwide. At the second site, shared services activities were centralized at one location for the North American continent. The centralization resulted in reduction of accounting function costs from 1.7 percent of sales to 1 percent of sales. Our study reveals that accountants became less involved in many routine tasks of cost accounting and began providing support role both to plant personnel and to business managers in making strategic decisions. The remainder of the article is divided into four sections. The next section develops three research propositions for fieldwork, based on review of the accounting, information technology (IT), and organizational literature. Then we consider research design issues including site selection, field research, and data sources. After this we present the field research findings in relation to our research propositions. The final section discusses conclusions, limitations, and opportunities for future research. …
The Italian National Health Service was established in 1978 as three-tier system, involving State, Regions, USLs (Unità sanitarie locali, Local Health Care Units). The division between the responsibility of determining the general features of health care policy and financing it, on one side (the State), and that of managing services, on the order side (Regions and USLs), was bound to lead to increasing levels of expenditure and large financial deficits. An important reform has been carried out over the last five years, aiming toward a more decentralized system, which, although still public, were based on competition among suppliers and free choice for consumers. We argue that although the reform seems to have been successful in containing public expenditure, it has left some important issues still unresolved: the relationship between patients' freedom of choice and competition among providers, and the definition of a model of rationing the bundle of health services financed by the public sector.
This paper gives an interpretation of the recent diffusion of the processes of productive outsourcing founded on two explanatory points. The first is that such processes replace a hierarchical paradigm of information diffusion with a decentralized paradigm in which independent subcontracting firms autonomously collect and process part or all of the prominent information. The second is constituted by the change of the modality of production innovation, becoming the result of autonomously developed inputs that are successively made complementary by the work of the network through an encapsulation process of the information. This is made possible by the fact that after an initial phase in which a new input is jointly projected by the contractor and the subcontractor and in which the information comes shared, a phase follows in which the prominent information for the specification of the characteristics of the product and for the solution of the local and unforeseen problems is collected and processed in a sequential manner and then encapsulated in the input by autonomous production units. In comparison with the vertical integration (make) or the market (buy), this form of governance (subcontract) allows for the organization in more efficient manner of the processing of the information, for the reduction of the informative costs and for the minimization of the risk of spillover.