Dibattitto aperto sui fini dell’impresa

Come introdotto nell'Editoriale del numero 1/2020, Impresa Progetto - Electronic Journal of Management apre un dibattitto sul tema dei fini dell'impresa, alla luce del recente Statement on the Purpose of a Corporation della Business Roundtable. La proposta di dibattito è stata poi ulteriormente articolata alla luce dell'emergenza sanitaria e degli stimoli alla riflessione che ne derivano.

Quanti desiderano intervenire nel confronto possono inviare i loro contributi secondo le modalità specificate nel documento di Addendum alla proposta di dibattito.

La misurazione delle performance delle smart city. Un’analisi di alcune esperienze a livello nazionale ed europeo.

Essays
On issue: 
Field: 
Accounting and Business Adm.
Abstract: 

A successful smart city needs an adequate performance measurement system to develop an effective involvement of stakeholders. Indeed the concept of smart city is connected to the use of digital infrastructure, the role of human, social and relational capital and the engagement of all stakeholders. In order to develop their actual involvement, smart cities must be transparent about goals, activities and results achieved. In this paper, after an introduction of the smart city concept, a new model to measure the performance of a smart city is proposed and the results of an empirical study on a sample of smart cities in Italy and Europe are reported. The empirical study aimed to analyze how the smart cities considered are used to measure their performance and the capability of the new model to meet all the information needs. The analysis highlighted that the theoretical model proposed is more complete than the ones applied in practice focused only on the dimensions of production (for Italian smart cities) and eco-sustainability (for European smart cities). Nevertheless the theoretical model can be easily adapted to most of the smart cities taken into consideration without an excessive extra work as the additional information to be collected are easily available.