In the nineteenth century, when the theatre arts were at their peak, Milan was considered the intellectual and artistic capital of Italy. This article explores the objectives and the functioning of an important mutual aid company based in Milan – the Pio Istituto Teatrale – through its accounting system. These accounting documents clearly convey the dual nature of this organization, which was dedicated to protecting both social welfare and the arts. This study confirms the social role of accounting and its implications. In recent years, the attention paid to accounting in artistic institutions has been increasing. However, while many studies have explored Italian mutual aid societies in general, few have considered those in the artistic field specifically. This article attempts to rectify this oversight by examining a mutual aid society functioning in the world of theatre via its accounting records.

Purpose-Risk is intrinsically linked to all economic activity, and can never be completely eliminated; however, in certain cases and conditions, it can be mitigated. From the managerial perspective, it is possible to distinguish between speculative risks and pure risks. This distinction is made in relation to the effects produced from particular events on the economic conditions of the company. Speculative risks can lead to profits or losses, as they are connected to both unfavorable and favorable events, whereas pure risks uniquely produce losses or negative effects. There have been several studies on this topic from various perspectives. Our paper is based on an empirical investigation that aims to verify whether there is a direct or indirect correlation between risk-management policies in the healthcare sector and education and training activities.Design/methodology/approach-The analysis is based on an inductive research method that uses the case study methodology in order to verify and measure the direct or indirect correlation between risk-management policies and education and training activities in the healthcare sector of Regione Lombardia.Findings-The paper makes a clear contribution to the knowledge related to risk-management policies in the healthcare sector. Based on the case study of Regione Lombardia, integrates the dimensions of organization and individuals with the cross-section of education and training in new risk-management systems.Research limitations/implications-This paper has several limitations. First, it considers only a single case, in Regione Lombardia. The distinctive features of the case may have led to specific empirical evidence and, moreover, the empirical evidence cannot be generalized to other territorial contexts/destinations. Second, the data set is limited to five years and is not sufficient to measure the direct correlation between the two aspects under study.Originality/value-This is the first paper to have approached, using an inductive research method, the issue of risk management connected to the education/training dimension by analyzing the case of Regione Lombardia. The findings should stimulate new debate in the business economics literature.

The issue of effectiveness in healthcare plays a role in international debates. The search for adequate tools allowing management to evaluate the correct allocation of resources becomes increasingly necessary. Cost-effectiveness analysis responds to this need, but the variety of tools and solutions proposed makes their application and replicability complex. The aim of this study was to create a starting approach model useful to researchers and professionals to cost-effectiveness problem solving. The study integrates two approaches by unifying the PRISMA-Compliant Systematic Literature Review and Bibliometric Analysis. The results obtained from the analysis are manifold. Scientific production related to cost-effectiveness in healthcare has increased in the last ten years and is mainly concentrated in three sources. Researchers insert multiple keywords into the articles, but the main ones are cost effectiveness analysis, human, health care cost. The topics covered can be divided into two clusters, which can be further divided into several subgroups. PRISMA analysis reinforces and confirms what has been identified through bibliometric analysis: in cost-effectiveness analysis different methodological bases are applicable to specific individual topics; in particular, the most used approaches to evaluate cost-effectiveness are DES (discrete event simulation) and Mathematical-statistical analysis methodologies, whose applications need the highlighted data. The study also underlines the literature absence of some specific topics such as spillover from primary and secondary health prevention activities, organization of services, rehabilitation activities, centralization of services related to contracts and PPPs, evaluation of infra-hospital care pathways.

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