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MyUnivrTopic | Description | Research area |
---|---|---|
Accountability to the community | Study of discharging accountability for organizations that focus their activities of public interest (e.g. water managers, foundations, hospitals) and need to be accountable for their actions to the community they serve. Analysis of several aspects related to accounting and accountability responsibility such as migration; the use of natural resources (e.g. water, soil); human rights; the environment (e.g. forests, animals, smart cities); for health (public and private). Observation of the wide range of tools for stakeholder engagement through the use of qualitative methods (e.g. focus groups, interviews). |
CSR, sustainability and business ethics
CSR, sustainability and business ethics |
Cost Analysis in Healthcare | L'analisi dei costi è fondamentale nel campo della gestione sanitaria, volta a ottimizzare l'allocazione delle risorse e migliorare l'efficienza delle organizzazioni. Tra le metodologie più utilizzate in sanità vi sono l'Activity-Based Costing (ABC) e il Time-Driven Activity-Based Costing (TDABC). L'ABC consente di attribuire i costi indiretti alle attività specifiche che li generano, fornendo una visione dettagliata dei driver di costo. Il TDABC, una sua evoluzione, utilizza il tempo come fattore principale per la determinazione dei costi, semplificando il processo e migliorando la precisione dell'analisi, specialmente in contesti complessi come quelli sanitari. Questi approcci permettono una valutazione accurata dei costi legati a tecnologie sanitarie e interventi, supportando decisioni informate per migliorare la sostenibilità economica. |
Performance management
Performance management |
Health Technology Assessment (HTA) | L'Health Technology Assessment (HTA) è un processo multidisciplinare che valuta l'impatto di nuove tecnologie sanitarie per supportare decisioni basate su evidenze. Oltre le fondamentali valutazioni di efficacia clinica e di sicurezza, l'area economica dell'HTA prevede le valutazioni di economiche, manageriali e organizzative. Le valutazioni economiche analizzano il rapporto costi-benefici e l'efficacia delle tecnologie, mentre quelle manageriali esaminano l'impatto sulla gestione delle risorse e sui processi decisionali. Le valutazioni organizzative considerano l'integrazione della tecnologia nelle strutture sanitarie, tenendo conto di aspetti logistici e operativi. Questi approcci garantiscono una visione completa per migliorare la sostenibilità e l'efficacia dell'innovazione sanitaria. |
Performance management
Performance management |
Performance management in hospitals | Study of the exogenous and endogenous determinants of efficiency in public and private hospitals. Analysis of organizational models and performance measurement with reference to public hospitals. Cost analysis and cost effectiveness analysis of innovative models of taking care of the patient. The employed research methods are both quantitative and qualitative. |
Performance management
Performance management |
Variables of efficiency in the management of public utilities | Study of operational and environmental variables that influence the efficiency of local public service management companies, in particular with regard to the management of water services, the management of water purification and the management of waste collection. Among the determinants can be recognized the ownership structure, the company size, the population density served, the degree of vertical integration and the type of user served. The employed research methods are mainly quantitative (e.g. Data Envelopment Analysis - DEA). |
Performance management
Performance management |
Religious organizations | The study of religious organizations provides the definition and assessment of the accounting and accountability tools employed in organizations with religious aims. The main period of reference is between 1400 and 1700 and considers the archival sources available both in the State archives and in those of the ecclesiastical organizations. The study embraces the analysis of accounting documents related to daily account keeping (e.g., bookkeeping), interim reporting, and institutional documents (e.g., statutes, rules). |
Accounting history
Accounting history |
Stakeholder analisys | This approach to different historical periods aims to identify the relationships among organizations and their stakeholders by considering the use of stakeholder theory, and related narrow-theory, as lenses, employed to identify the forces that modify governance approaches and the characteristics of the accountability systems. This approach considers archival sources of various ages. |
Accounting history
Accounting history |
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