The Purposes of Social Accounting in Italian Public Health Organizations

Abstract

In recent years, within the panorama of Italian public organization, information and management tools are making their mark. Public health organization …nd themselves as part of those organization mentioned above, and the number of subjects who have decided or who have been "forced" to adopt the social report -or tools similar to it -is, by now, noteworthy. The current work aims to analyse the "mission statement" project carried out by the Emilia-Romagna Region for the purpose of verifying how it shapes out not just as an accountability tool, but also (or perhaps especially) as a tool whose aim is to support the mechanisms of governance within the regional health system.

Non-financial reporting formats in public sector organizations: a structured literature review

“…Dialogues can lead to important results that go beyond new reporting practices to create a sense of community identity (Bergmans et al , 2014). Therefore, research on the degree of internalization of sustainability reporting and capacity building within PSOs (Yáñez et al , 2019; Gigli and Tieghi, 2012; Greco et al , 2012; Sciulli, 2011) can add value to the literature on non-financial reporting formats in the public sector. It could also be interesting and relevant to investigate the extent to which managers and politicians use non-financial reports for decision-making.…”

“…Not surprisingly, SRs have obtained the greatest attention over the years, with 46 articles (out of 83) discussing this topic, followed by webpages and IR. The few articles discussing other kind of reports consider strategic plans (Mazzara et al , 2010; Sangiorgi et al , 2017), mission statements (Gigli and Tieghi, 2012; Lopez and Martin, 2018), annual reports (Schaffhauser-Linzatti and Ossmann, 2018) or very specific types of reports (Bae, 2014; Baldwin and Uhlmann, 2010; Che Ku Kassim et al , 2019).…”

Involving stakeholders in university hospital performance reporting: The state of the art in Italy

“…Performance measurement, performance management and performance reporting systems have gained growing attention in healthcare organizations in an attempt to improve the quality of healthcare services and levels of accountability to stakeholders (Smith et al, 2009;Gigli and Tieghi, 2012;Ashton, 2015;Giovanelli et al, 2015;Shahian et al, 2016;Spanò et al, 2018). The issue of patient and stakeholder involvement in healthcare decision-making and service supply has been much addressed by the literature (Culyer, 2005;Vahdat et al, 2014;Van Eijk and Steen, 2014;Castro et al, 2016;Chambers and Storm, 2019) and different levels of participation have been identified (Ocloo and Matthews, 2016).…”

“…For these reasons, the relationship with the region assumes a leading political role among the various stakeholder relationships of Italian UHAs. Consequently, the region is one of the main Interlocutors to be involved in performance reporting (Gigli and Tieghi, 2012). However, the region"s informational needs do not exclusively refer to financial dimensions.…”