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The purpose of this paper is to investigate the changes in well-being in the Italian reality, in particular, through the study of major cities. The study is based on a set of data provided by the Italian Institute of Statistics (ISTAT) with the aim to highlight the Italian urban situation and the comparison between the well-being situation assessed in a pre-crisis context and the one observed after it, in order to understand how events have influenced levels of well-being in the main Italian cities.

The paper aims to examine the quality of life (QoL) levels in the metropolitan cities, using data from the URBES report (a report that provides data and information concerning the Italian urban situation), published in 2013, which investigates QoL and well-being in major Italian cities. It is based on the framework of the “Benessere Equo e Sostenibile” report that appraises well-being in Italian regions by a great deal of variables belonging to 12 different dimensions. Using this data source, the authors will proceed to the construction of a composite well-being index.

The paper intends to show how the well-being level in Italian cities has changed in recent years, taking into consideration ten different dimensions of well-being. The need to consider different dimensions of well-being for its comprehensive evaluation is widely discussed in the literature, and the framework provided by ISTAT is innovative in this sense.

The paper presents an aggregate measure of well-being in Italian cities on the basis of new theoretical concepts and complete and detailed data.

Sustainable development calls for concerted efforts towards building an inclusive, sustainable and resilient future for people and planet. The approach that considers sustainable development as the fight against poverty, through the promotion of a sustainable and equitable economy, as the attempt to reduce polluting emissions to promote environmental protection and as the satisfaction of social goals to increase the well-being of populations is adopted. Sustainability development is therefore a complex and subjective concept, considering the three dimensions that define the phenomenon: economic, environmental and social.

The authors have chosen subjective variables, which provide information on the perception of the ‘sustainable development’ in the European countries. Data come from the database of ‘Eurofound’, the European Foundation for the Improvement of Living and Working Conditions. The authors applied a formative measurement model, according to which indicators are considered as the cause of the phenomenon analysed, unlike with the reflective model. To conduct the quantitative analysis, the authors have adopted a non-compensatory approach: Mazziotta and Pareto index which summarising a set of individual indicators that are assumed to be not fully substitutable. The authors place at the centre of the analysis, variables deriving from the perceptive state of the different European populations, offering new hints to measure sustainable development on the basis of subjective assumptions.

Modern cities are divided into some essential dimensions, according to the definitions of smart cities. Smart cities follow innovation-oriented development standards. A smart city combines multiple aspects, which encourage the birth and blossoming of start-ups. The analysis of smart cities according to subjective variables puts in evidence their potential growth, as well as strengths and weaknesses. On the basis of the Eurostat (2015) survey, the present chapter creates a DP₂ index that singles out the most attractive cities for business activities.

This study aims to explore the engagement between accounting and music in the social and relational construction of accountability. The authors conceive this construction as a dynamic and recursive interplay between the giving of different accounts and the responses that these accounts provoke. The authors investigate the emotional dimension of this interplay, as it is also triggered by music, feeding back into how accountability is constructed and evolves over time.

This study relies upon a historical analysis of archival and secondary sources about the main music concert organized in 1913 by the founder of “Accademia Chigiana”, one of the leading music academies in Italy. The concert celebrated the first centenary of the birth of Giuseppe Verdi, a worldwide famous Italian music composer, and icon of Italian national sentiment.

This study shows that music and accounting were profoundly intertwined in the social and relational construction of accountability for the 1913 concert. Accountability evolved through different accounts, also linked to music, and the complex emotional reactions these accounts provoked in the audiences, citizens, media and institutions, leading to always further responses and accounts in the ongoing construction of accountability.

This study extends prior literature on the chameleonic nature of accountability, as well as on its relational and emotional dimensions. The study shows that accountability is relationally constructed and evolves over time through the giving of accounts and the emotional reaction they provoke from others, feeding into further responses and accounts of the accountable subject. The authors show how the chameleonic nature of accountability permeates not only the accounts and the relations of accountability but also the subjects giving and demanding the accounts: these subjects change as chameleons through their interactions and emotions, feeding into the dynamic construction of accountability. The authors also show how arts, like music, can participate in the chameleonic nature of accountability and of its subjects, precisely by engaging with their emotional reactions and responses.