Foto del docente

Benedetta Siboni

Associate Professor

Department of Management

Academic discipline: SECS-P/07 Business Administration and Accounting Studies

Guarantee Committee for Equal Opportunities, Employee wellbeing and non-discrimination at work Chair

Research

Keywords: Corporate social responsibility Stakeholder Accounting strategic planning Accountability Sustainability Report Social report Sustainability reporting Sustainability development UN Sustainability Development Goals UN Agenda 2030 New Public Management Hybrid organisations Institutional logics public value Management control system performance strategic planning Gender accounting Gender Report Glass Ceiling Horizontal Segregation Vertical Segregation intellectual capital Accounting History Case study Phenomenography Content analysis survey Interviews Local Government State Universities Not for profit organisations

1. Public value determinants in Knowledge Intensive Public Organisations.

2. Practices and tools for measuring, planning and social reporting and sustainability in the public and non-profit sectors.

3. Gender accounting and analysis of barriers to academic women's careers.

4. Practices and toos for measuring Intellectual Capital in Universities.

5. Accounting History.

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1. Public value determinants in Knowledge Intensive Public Organisations

The research activity focuses on examining the determinants of public value with particular reference to the examination of the institutional logics that intervene in the definition of the governing decisions of hybrid institutions, which operate between the public and offering qualified public services from knowledge-intensive experts. Among them, research focuses in particular on state universities and health organisations.
The research to date has been about examining the institutional logic that guides the government choices made by hybrid institutions such as state universities and on the proposal of a measure of the determinants they use in the decision-making process in order to implement the concept of public value.
The research methods applied are predominantly theoretical and qualitative: literature analysis, content analysis, proposal of theoretical models. Content analysis and case study analysis will follow.

 

2. Practices and tools for measuring, planning and social reporting and sustainability in the public and non-profit sectors.
The research activity focuses on techniques of measurement, planning and social reporting and sustainability (including the UN SD Goals of the UN Agenda2030) with reference to the public and non-profit sector as well as not for profit organisations nd the analysis of the experiences of national and international practices.
The research to date has mainly covered the context of local authorities, state universities and not for profit organisations, investigating standards, practices and planning and reporting tools adopted to measure, plan and report the performance of sustainability and social issues.
The research methods applied are predominantly qualitative: literature analysis, content analysis, interviews, case studies.

 

3. Gender accounting and analysis of barriers to academic women's careers.
Research focuses on gender equality measurement tools in organizations and planning and reporting practices for actions related to promoting gender equality within companies special reference to state universities. With regard to the accounting sector, the research also aims to examine the barriers to achieving gender equality for women.
The research to date has been primarily concerned with the examination of international standards for measuring gender equality in research organisations, secondly the proposal for indices for analysis. the analysis of planning and reporting practices and tools for measuring gender equality in the anterior, as well as collaboration in drafting the Guidelines for he Gender Budget in Universities formulated by the CRUI Delegate Group on gender issues. Finally, an analysis is being carried out to investigate the barriers perceived by women in the academic career in the accounting sector.
The research methods applied are of a quantitative nature: literature analysis, content analysis, interviews, case studies, phenomenography, statistical indices.

4. Practices and tools for measuring and managing Intellectual Capital in Universities.
The research activity focuses on the practices of measuring, planning and reporting intellectual capital in Italian universities.
The research carried out so far focused on the first time being the census of the first experiences of intellectual capital planning in state universities and the examination of their contents in order to answer the fundamental question of which areas of intellectual capital were most considered and the implementation of which university missions the investment in these areas responded to. Secondly, it was directed to analyse the reporting content related to intellectual capital present in the social reporting of the Italian State Universities, in order to weigh the importance in terms of the reporting that this issue assumes in national university communication and identify the areas most present.
The research methods used are predominantly quantitative: literature analysis, analysis of existing standards, content analysis, interviews.

 

5. Accounting History.
The research activity focuses on the study of the thinking of the main Masters of economic-corporate discipline by analyzing their different positions and proposals in terms of accounting concepts and theories. The research method used is that of historical analysis.