IDEAS home Printed from https://ideas.repec.org/a/fan/macoma/vhtml10.3280-maco2013-003006.html
   My bibliography  Save this article

Valutare la ricerca nella prospettiva europea e internazionale: prime riflessioni

Author

Listed:
  • Luciano Marchi
  • Stefano Marasca
  • Marco Giuliani

Abstract

The recent commitment to an evaluation of the quality of research fostered by the ANVUR - Agenzia Nazionale di Valutazione del sistema Universitario e della Ricerca - National Agency for the Evaluation of University and Research (VQR 2004-2010) raised a number of questions about what is important to be assessed, which aspects are worthwhile (e.g. scientific quality, practical impact, internationalization etc.) and which methods and tools for measuring and evaluating are to be used (peer-reviewed journals, impact factors, journal rankings, etc.). (Coda, 2011; Palumbo, 2011; Dalli, 2012; Rebora, 2012; Sostero, 2012). Besides the quality of research strictu sensu, one of the aspects that could be considered in the evaluation is the so-called "impact" of research. Although neglected in the Italian system, this dimension is present, even if with different connotations, in some of the evaluation systems used in other countries (Palumbo, 2011; De Nicolao, 2013th, b; Sargiacomo, 2013). The purpose of this paper is to analyse and systematize the main national and international contributions dealing with the concept of "research impact" in order to propose the first critical reflections.

Suggested Citation

  • Luciano Marchi & Stefano Marasca & Marco Giuliani, 2013. "Valutare la ricerca nella prospettiva europea e internazionale: prime riflessioni," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 99-113.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2013-003006
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=50257&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. James L. Chan, 2003. "Government Accounting: An Assessment of Theory, Purposes and Standards," Public Money & Management, Taylor & Francis Journals, vol. 23(1), pages 13-20, January.
    2. Olov Olson & Christopher Humphrey & James Guthrie, 2001. "Caught in an evaluatory trap: a dilemma for public services under NPFM," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 505-522.
    3. Johan Christiaens, 2004. "Capital assets in governmental accounting reforms: comparing Flemish technical issues with international standards," European Accounting Review, Taylor & Francis Journals, vol. 13(4), pages 743-770.
    4. Silvia Cantele & Martina Martini & Bettina Campedelli, 2012. "Gli atenei italiani e gli strumenti di pianificazione e controllo: a che punto siamo?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2012(1), pages 55-83.
    5. John Perrin, 1998. "Resource Accounting and Budgeting : From Cash to Accruals in 25 Years," Public Money & Management, Taylor & Francis Journals, vol. 18(2), pages 7-10, April.
    6. Sheila Ellwood, 2003. "Bridging the GAAP across the UK public sector," Accounting and Business Research, Taylor & Francis Journals, vol. 33(2), pages 105-121.
    7. Tommaso Agasisti & Giuseppe Catalano, 2013. "Debate: Innovation in the Italian public higher education system: introducing accrual accounting," Public Money & Management, Taylor & Francis Journals, vol. 33(2), pages 92-94, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Antonella Paolini & Alberto Quagli, 2013. "Una riflessione sugli strumenti bibliometrici per la valutazione della ricerca e una proposta: il real impact factor," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 115-128.
    2. Valentina Beretta & Chiara Demartini & Sara Trucco, 2021. "The perceived managerial discretion: A methodological perspective," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 1), pages 123-140.
    3. Marco Giuliani & Stefano Marasca, 2015. "La valutazione della ricerca tramite indici bibliometrici: riflessioni da una prospettiva economico-aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 133-151.
    4. Natalia Aversano & Francesca Manes Rossi & Paolo Tartaglia Polcini, 2017. "I sistemi di misurazione della performance nelle universit?: considerazioni critiche sul sistema italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 15-36.
    5. Marco Allegrini & Giulio Greco, 2017. "Some notes about financial accounting research: Research methodology, epistemological approaches and practical implications," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(2), pages 43-49.
    6. Luciano Marchi, 2018. "Quale metodologia di ricerca sulle tematiche di Management Control?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 5-10.
    7. Stefano Azzali & Luca Fornaciari & Tatiana Mazza, 2018. "Trends in Italian Accounting and Management Research by topical areas," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2 Suppl.), pages 157-181.
    8. Giulio Greco, 2014. "Una comparazione internazionale tra i sistemi di valutazione della ricerca scientifica," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(1), pages 87-99.
    9. Manuela Lucchese & Giuseppe Sannino & Paolo Tartaglia Polcini, 2020. "Il risk management approach nelle Universit? italiane: prime riflessioni su vincoli e opportunit?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 111-136.
    10. Graziano Coller, 2018. "L?eterno divario tra teoria e prassi del pricing nel Management Accounting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 11-33.
    11. Gianfranco Rusconi, 2014. "La valutazione della ricerca scientifica. Alcuni spunti di riflessione dopo le recenti esperienze in Italia," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(1), pages 73-85.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Antonella Paolini & Michela Soverchia, 2013. "Le universit? statali italiane verso la contabilit? economico-patrimoniale ed il controllo di gestione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 77-98.
    2. Sabrina Gigli & Marco Tieghi, 2017. "La riforma del sistema informativo-contabile degli atenei italiani. Una proposta di analisi del nuovo modello di bilancio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 61-90.
    3. Biondi Yuri & Soverchia Michela, 2014. "Accounting Rules for the European Communities: A Theoretical Analysis," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 179-214, December.
    4. Sabrina Gigli & Laura Mariani & Angelo Paletta, 2021. "Management accounting and governance implications: The case of the University of Bologna," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 289-311.
    5. Mark Christensen, 2007. "What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting," Australian Accounting Review, CPA Australia, vol. 17(41), pages 51-65, March.
    6. Biondi, Yuri, 2008. "De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 3.
    7. Marco Tieghi & Rebecca L. Orelli & Emanuele Padovani, 2018. "Accounting Reform in Italian Universities. Internal Response to Accounting Change," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 117-138.
    8. Syarifuddin, 2018. "Accrual Basis Landscape: The Absence of Political Will in Preventing Dysfunctional Behaviour in Indonesia," GATR Journals afr160, Global Academy of Training and Research (GATR) Enterprise.
    9. Alessandro Lombrano, 2021. "Dall?armonizzazione alla standardizzazione contabile. Quale via per la riforma degli ordinamenti contabili europei," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2021(3), pages 7-31.
    10. Chandrasiri Abeysinghe & Dinushika Samanthi, 2016. "Accrual Basis and Political Interest in Public Sector Accounting. The Case of a Municipal Council in Sri Lanka," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(3), pages 58-68, July.
    11. Antonella Paolini & Michela Soverchia, 2017. "I sistemi informativi per il controllo e la valutazione delle performance nelle universit? italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 5-14.
    12. Vincenzo Sforza & Pietro Marigonda & Bruno Bernardi & Alberto Domenicali, 2019. "L?impiego del controllo di gestione negli atenei: i risultati di un?indagine AssoController," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(3), pages 99-122.
    13. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    14. P. Windels & J. Christiaens, 2007. "The Adoption Of Accrual Accounting In Flemish Public Centres For Social Welfare: Examining The Importance Of Agents Of Change," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 07/451, Ghent University, Faculty of Economics and Business Administration.
    15. Mitu Ina & Tiron Tudor Adriana, 2013. "Public Sector Combinations: A New Challenge For Ipsasb," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 540-549, December.
    16. Andrea Francesconi & Enrico Guarini, 2017. "Performance-based funding e sistemi di allocazione delle risorse ai dipartimenti: prime evidenze nelle universit? italiane," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(1), pages 113-134.
    17. Spies-Butcher, Ben & Bryant, Gareth, 2024. "The history and future of the tax state: Possibilities for a new fiscal politics beyond neoliberalism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
    18. Nicolae Marinescu, 2016. "Spillover Effects From Foreign Direct Investment To Local Smes. An Empirical Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    19. Alessandra Allini & Rosanna Span? & Annamaria Zampella & Fiorenza Meucci, 2020. "Integrated Performance Plans in Higher Education as means of accounting change. Insights into the Italian context," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 87-110.
    20. J. Christiaens & V. Van Peteghem, 2004. "Governmental Accounting Reform: Evolution Of The Implementation In Flemish Municipalities," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/256, Ghent University, Faculty of Economics and Business Administration.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:macoma:v:html10.3280/maco2013-003006. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=166 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.