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Systematic literature network analysis in accounting: a first application on integrated reporting research
No full textA over the past decade, we have been witnessing an exponential growth in the number of publications on Integrated Reporting, with the aim of exploring challenges, opportunities and implications of its adoption. Given the abundance of studies, which are often characterized by conflicting evidences, it can be complex to pinpoint all the seminal works already published: it raises the need to develop methodologies which can help to screen the existing literature and to detect the articles which contribute the most to the scientific research. However, little is known about structured approaches in accounting studies: thus, in order to extract the backbones of the research tradition on Integrated Reporting, in this paper we apply the dynamic literature review method called "Systematic Literature Network Analysis", which combines systematic literature review and bibliographic network analysis. Furthermore, our findings confirm how this methodology may be exploited as a research tool to support dynamic analyses for drawing agendas for future research in the accounting fields of study
Benchmarking logistics facilities: a rating model to assess building quality and functionality
No full textPurpose: Logistics real estate has been experiencing a recent rebirth led by the growth of retailing and e-commerce. Although these sectors are looking for facilities matching their logistics needs, the identification of the most suitable building becomes a challenging task. To date, from both the practitioner’s and academic perspectives there is a lack of models for assessing the quality of logistics facilities together with functionality (i.e. whether a warehouse is suitable for hosting a given logistics activity). The purpose of this paper is to fill this gap by developing a rating model for assessing the quality and functionality of logistics facilities.
Design/methodology/approach: A three-pronged methodology was adopted. First, a Systematic Literature Network Analysis (SLNA) was carried out to identify the relevant features that must be taken into consideration when assessing logistics real estate. Second, a Delphi method involving experts in the field was used to fine-tune the list of features that emerged from the SLNA process and to evaluate the importance of each feature from a company perspective. The rating model was developed and validated through pilot tests on 27 logistics facilities.
Findings: The rating model is divided into four sections: location, technical specifications, external spaces and internal areas. As an output, the model determines the building quality and main functionality, together with a gap analysis to detect the weakest emerging elements.
Originality/value: This research fills an identified research gap in the logistics real estate literature. Specifically, it offers a quantitative and shared evaluation method, which can be used to estimate building quality and functionality, thus extending the scope of the previous assessment methods available
Integrated reporting and cost of capital: the moderating role of cultural dimensions
No full textSince its introduction, integrated reporting (IR) has triggered a rich debate covering several aspects, from the structure and the features of a document to the effects of its publication. Very recently, scholars have examined the negative relationship between IR and the cost of capital for firms, completely missing the opportunity to understand whether this fact is contingent on the cultural context that adopting companies operate in. We fill this gap by resorting to a panel sample of 211 adopters from 31 countries over the period spanning 2009–2017, counting 1,455 observations. Our evidence confirms that adopters, on average, benefit from a 1.4% decrease in the cost of capital. Yet, more importantly, IR effectiveness is exalted in countries with low power distance, strong collectivism values, and high level of masculinity, while uncertainty avoidance, long‐term orientation, and indulgence do not seem to play any moderating role
Valore probatorio dei materiali pubblicati online: i documenti di Internet Archive (archive.org)
No full textLa rassegna dicembrina di giurisprudenza inerente al diritto delle nuove tecnologie si occupa del valore che i giudici francesi attribuiscono alle pagine web archiviate sulla banca dati gestita da Internet Archive e reperibile al sito web archive.org
Lavoratori (non) autonomi e piattaforme: le decisioni straniere su Deliveroo, Uber, Glovo & C.
No full textLe Corti straniere stanno affrontando in modo contraddittorio la questione se agli operatori della c.d. "gig economy" possa essere riconosciuto lo status di lavoratore dipendente o siano dei lavoratori autonomi
What employees expect from their managers today: evidence from an Italian context
No full textDespite scholars have given much attention to research on managerial behaviours, the results have not been always consistent till today, heading thus in multiple directions. Previous studies on this area have generally adopted the point of view of managers, thus partially neglecting the perspective of their employees, who are among their most important stakeholders. In the attempt to enrich this strand of literature, in this study we aim at identifying which are the managerial behaviours that bring employees to recommend their manager as someone they should work for in the future. This is done by collecting data gathered from an online survey answered by 461 Italian employees.4 July 201
