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Exploring the social reporting practices of public schools: survey and cluster analysis of the Italian educational system* * Although the results of this research paper are a team effort, Domenico Raucci wrote Sections 1; 2; 3; 5; Domenico Raucci and Stefano Agostinone wrote Section 3.1; Domenico Raucci and Lara Tarquinio wrote Section 6; Stefano Agostinone wrote Section 4.2; while all authors wrote Sections 4.1 and 4.3 with an equal contribution.View all notes
Accounting Forum ( IF 2.8 ) Pub Date : 2019-04-25 , DOI: 10.1080/01559982.2019.1600107
Domenico Raucci 1 , Stefano Agostinone 1 , Lara Tarquinio 1 , Agnese Rapposelli 2
Affiliation  

ABSTRACT

Reforms in the Italian educational sector have led schools to become more accountable. Social Reporting (SR) is an effective response to stakeholders’ increasing demand for information and an innovative public accountability tool for Italian Public Schools (IPSs). Using a survey and cluster analysis, our study investigates current awareness and adoption of SR practices to improve the accountability of IPSs. The results show that SR practices are still underused and that IPSs fall into two main groups: “early movers”, which are highly sensitive to this tool and will employ it earlier, and “latecomers”, which show less awareness.



中文翻译:

探索公立学校的社会报告做法:对意大利教育系统的调查和聚类分析*

*尽管本研究论文的结果是团队合作的成果,但Domenico Raucci还是撰写了第1节;2; 3; 5; Domenico Raucci和Stefano Agostinone撰写了第3.1节;Domenico Raucci和Lara Tarquinio撰写了第6节;Stefano Agostinone撰写了第4.2节;而所有作者均以相同的贡献撰写了第4.1节和第4.3节。

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摘要

意大利教育部门的改革已导致学校承担更多责任。社会报告(SR)是对利益相关者日益增长的信息需求的有效回应,并且是意大利公立学校(IPS)的一种创新的公共问责工具。通过调查和聚类分析,我们的研究调查了当前对SR行为的认识和采用,以提高IPS的责任感。结果表明,SR实践仍未得到充分利用,并且IPS分为两个主要类别:对这种工具高度敏感并会更早使用的“早期行动者”,以及对这种工具了解较少的“后期参与者”。

更新日期:2019-04-25
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