In the past few years, nonfinancial reporting has been a widely debated issue in literature, not the least because of its importance during times in which topics such as climate change and social transformations have become strategic issues particularly for larger companies. Recent regulatory changes within the European legal framework have marked the transition from a voluntary nonfinancial reporting system to a mandatory one for larger companies. Unlike the case of manufacturing companies, the debate surrounding the application of CSR policies in the banking industry has not been as univocal. Taking into account a case study, we how such pressure is neither strictly positive nor negative, but it can rather be defined as a stimulating inertia, able to indicate prompt and sure strategic directions for the Company, to be pursued in a sustainable manner. This will need the implementation of internationally acknowledged policies and procedures regulating the interactions between the Company and its stakeholders.banking sector, corporate social responsibility, nonfinancial reporting, short-termism, stakeholder engagement, sustainable development

COVID-19 caused a global pandemic in 2020 that completely revolutionized our way of life, consequently affecting the research area of business, management and accounting sector. The study by Donthu & Gustafsson (2020) had produced some significant elements on the effect of COVID-19 in the considered study area. Since that time, all states and universities have engaged academics in the search for solutions and future prospects related to COVID-19. In 2020 alone, 48,038 results can be identified on Scopus, of which however only 155 related to the sector under investigation. This research seeks to fill the gap by performing a bibliometric review of 155 business, management and accounting articles considering the effects of COVID-19. The study shows that the effect influenced all research areas of the sector, although only some present bilometric evidence with a global diffusion. Bibliometric analysis confirms the trend and studies introduced by Donthu & Gustafsson (2020). The main studies focus on transport, regulation, and the global economy's effect, considering both international trade and the redefinition of a series of services, including education. The changes in tourism, medical tourism, the business model in food administration, and new technologies related to teaching activities require more in-depth analysis and a major sharing of results.

Medical tourism is an expanding phenomenon. Scientific studies address the changes and challenges of the present and future trend. However, no research considers the study of bibliometric variables and area of business, management and accounting. This bibliometric analysis discovered the following elements: (1) The main articles are based on guest services, management, leadership principles applied, hotel services associated with healthcare, marketing variables and elements that guide the choice in medical tourism; (2) The main authors do not deal with tourism but are involved in various ways in the national health system of the countries of origin or in WHO; (3)cost-efficiency and analytical accounting linked to medical tourism structures and destination choices are not yet developed topics.

No abstract

No abstract

Corruption is one of the main variables to be considered in corporate social responsibility (CSR) to guarantee the well‐being of society in the long term. Information technology (IT) is able to reduce this phenomenon of corruption. However, no practical studies highlight the real effect on health organisations. This study ascertains the impact of a pilot project to prevent corruption and the introduction of new dedicated technologies in the healthcare organisation. It uses the association of institutional theory, information and communications technology (ICT), and new technologies to cover the gap and highlight the effect of an anti‐corruption pilot project of International Transparency Italia in the healthcare sector. A longitudinal approach‐based interventionist approach, coding of semi‐structured open interviews and corporate anti‐corruption plans using AltasIT from the 13 Health Organisations that joined the pilot project over a long term reveals that a positive effect spreads by mimetic approach within organisations. The study has detected open‐access databases, changes in personnel and procurement management approach, information dissemination, citizen involvement and whistleblowing support change through technologies. More specifically, it examines the evolution of the anti‐corruption system and the stakeholders' perceptions in healthcare organisations as a new form of social responsibility. To the best of our knowledge, this study is the only one that applies this perspective to the analysis of the anti‐corruption process through CSR currently underway in healthcare institutions worldwide.

New Public Management has changed the way we perceive and at the same time govern public health companies. The applied method is quantitative subjective, the theory of New Public Management is redefined. The carried-out elaboration, after having identified the variables considered and the possible mathematical relationship between variables (for example a synthetic index of mobility), defines the relationship between them through linear regression and multivariate statistical analysis. The choice of mobility for acute performance in the ordinary regime between regions in Italy is used as a case study. The challenge of the new millennium is the identification of non-economic indicators useful to support the traditional economic indicators that are not always representative of the real welfare of the population in a modern redefinition of New Public Management approach.

The issue of effectiveness in healthcare plays a role in international debates. The search for adequate tools allowing management to evaluate the correct allocation of resources becomes increasingly necessary. Cost-effectiveness analysis responds to this need, but the variety of tools and solutions proposed makes their application and replicability complex. The aim of this study was to create a starting approach model useful to researchers and professionals to cost-effectiveness problem solving. The study integrates two approaches by unifying the PRISMA-Compliant Systematic Literature Review and Bibliometric Analysis. The results obtained from the analysis are manifold. Scientific production related to cost-effectiveness in healthcare has increased in the last ten years and is mainly concentrated in three sources. Researchers insert multiple keywords into the articles, but the main ones are cost effectiveness analysis, human, health care cost. The topics covered can be divided into two clusters, which can be further divided into several subgroups. PRISMA analysis reinforces and confirms what has been identified through bibliometric analysis: in cost-effectiveness analysis different methodological bases are applicable to specific individual topics; in particular, the most used approaches to evaluate cost-effectiveness are DES (discrete event simulation) and Mathematical-statistical analysis methodologies, whose applications need the highlighted data. The study also underlines the literature absence of some specific topics such as spillover from primary and secondary health prevention activities, organization of services, rehabilitation activities, centralization of services related to contracts and PPPs, evaluation of infra-hospital care pathways.