Rebecca Levy Orelli is Associate Professor of Management Accounting at the Department of Management. Her research interests lie in the field of accounting as social and institutional practice with a focus on social and environmental performance. She leads the Sustainability and Circular Economy Lab at the University of Bologna and the Accountability section of the CERVAP (Research center for the public value at the University of Ferrara). She published more than 70 journal articles and books, serves in the editorial board of Meditari Accountancy Research and International Journal of Public Administration in the Digital Age, and joins EGPA, IRSPM, EAA and EIASM international networks and SISR, SIDREA and AIDEA national ones. At present, she takes part in European funded projects related to sustainability (BioPlastics Europe, H2020), values (Uncharted, H2020) and higher education (Picasps, Erasmus+).
The fair well-being and sustainable development represent key elements for the governance of the PA at a global, European, national, regional, and local levels: they contribute to the definition of strategies in view of the current and potential risks for the administration, they drive innovation, they require stakeholder engagement, they make it necessary to overcome new accounting and performance measurement challenges, they require new reporting tools and get translated into Public Value created for the community and the stakeholders.
The Public Value Manager will be able to understand the impact of sustainability on the creation of public value; the Manager will be able to identify the strategies and risks of a transition towards sustainability in the PA; the Manager will be able to determine the role of stakeholders and the forms of engagement towards sustainability; the Manager will be able to design and govern the policies and tools of the fair well-being and of sustainability and will operate according to a “Sustainability–Oriented-Innovation” approach in the framework of the BES (ISTAT-CNEL) and the Sustainable Development Goals (SDG) of the UN 2030 Agenda; the Manager will be able to distinguish the new forms of accounting, performance measurement and reporting linked to sustainability; the Manager will be able to develop a sustainability and Public Value vision that can be applied in specific scenarios (COVID and other challenges).