Silvia Pilonato

University of Padua | UNIPD · Department of Economics and Management

This study investigates the relation between the disclosure of corporate social responsibility (CSR) bad news and reputation. In particular, our analysis focuses on the moderating effect that such disclosure may have on corporate reputation. A large and growing number of studies in the CSR accounting literature provides empirical evidence supportin...

Many reforms have aimed at introducing and developing managerial tools in public organisations. However, their limited degree of translation is still unexplained. The purpose of this paper is to explore how individuals face managerial reforms using the frame of institutional logics. In particular, the paper analyses to what extent individuals ident...

The purpose of the paper is to investigate the relationship between pay-for-performance compensation and organisational performance in the setting of Italian local governments. Pay-for-performance systems have been introduced in the majority of the OECD’s countries as part of their performance management systems, but research on their effects is st...

The paper discusses issues related to cost accounting systems and customer profitability analysis in professional service firms (PSFs), which have rapidly increased in Europe during the last decade. Because few research studies on cost accounting and customer profitability in PSFs have been reported, one of the main paper’s contributions relies on...

The private health care organizations, working within the National Health System, have to face specific issues concerning cost measurement, due in particular to their relevant amount of indirect costs. Moreover, revenues are collected in two different ways: for services provided within the NHS, the companies receive a fixed price for each screening...

Purpose – The purpose of this paper is threefold. First, it examines nuances that specific camouflaging perspectives provide to enhance traditional and widely adopted theories in social and environmental accounting. Second, within research on camouflaging, the paper stimulates multidisciplinarity and cross-fertilization by presenting recent develop...

Research on CSR disclosure points to an increasing lack of completeness and decreasing amount of credibility in the information reported, as well as concerns about overall reporting practices. The aim of this paper is to investigate the (ab)use of three CSR reporting practices: the use of stand-alone reports, assurance, and reporting guidance. Thes...

Notwithstanding a growing interest in performance management systems for universities, little is known about their application to academic departments, public institutions dedicated to research. The purpose of the paper is the exploration of a specific performance measurement model - the balanced scorecard strategy map - which is suitable for the p...

Purpose – The purpose of this paper is to present and discuss an accounting innovation in the cost measurement system of rail transport companies. Design/methodology/approach – The authors identify the distinctive features that cost accounting systems should have in order to capture the particular structure of the production process of rail transp...

This article describes the implementation of the balanced scorecard (BSC) strategy map in a university department. The department is a good example of a complex public sector service organization—therefore the article has relevance beyond universities. The strategy map was found to be an extremely good way of measuring performance. In addition, the...