1,720,964 research outputs found
From Sport to Gambling in the SISAL Case: the Accounting and Accountability Role
Full text linkGambling industry is increasing all over the world and there are some controversial theories about relationships among legitimacy theory, accounting, and accountability in this Industry. The objective of the paper is to analyze the research case: SISAL ltd from its foundation to the present situation of activities, because it changed the activities from sport to gambling along with ownership structure modifications from 2016.L'industria del gioco d'azzardo è in aumento in tutto il mondo e ci sono alcune teorie controverse sulle relazioni tra la contabilità e la teoria della legittimazione in questo settore. L'obiettivo del lavoro è analizzare il caso di ricerca: SISAL SpA dalla sua fondazione all'attuale stato dell’arte, perché ha modificato le attività svolte passando dallo sport al gioco d'azzardo. Insieme agli aspetti delineati saranno analizzate anche le modificazioni che, a partire dal 2016, si sono verificate nell'assetto proprietario
Immigrant Entrepreneurship and Social Inclusion: Do Integration Factors Really Work? Perspectives from Italy
No full textThis study seeks to explore the phenomenon of immigrant entrepreneurship in Italy, with the main objective to explain the factors that influence the decision of immigrants to become entrepreneurs in the host country, especially during the pandemic situation. A Structure Literature Review (SLR) in the Italian context is presented followed by a quantitative empirical research, aimed to deepen the understanding of both, the factors and the process. A system of integration indicators was constructed, analyzed and compared to immigrant entrepreneurship phenomenon through a multivariate logarithmic regression model (log-log) estimated by the Ordinary Least Squares (OLS) technique, referred to the secondary data collected on ISTAT official website and Italian Chambers of Commerce. Findings pointed out a weak relationship between the set of immigrant enterprises and institutions, due to the limited resources devoted to integration and social inclusion of immigrants. Therefore, we argue that a well-structured, clear and specific regulatory framework on the integration of immigrants and, in particular, on immigrant entrepreneurship, can positively contributes to create a solid socio-economic environment, both for immigrants and for native-run businesses. Drawing from the state of the art of the immigrant entrepreneurship phenomenon, was pointed out the limited contribution of management and accounting studies in deepening this topic. Considering the development of this phenomenon in the new era of globalization and the growing of recent flows of immigration in all continents, particularly in Europe, we claim for the need to fulfil this gap through further studies. In this regard, this empirical research provide useful insights in pointing out some research path to cultivate in the future
Business Democratic Value at Stake: A Business Ethics Perspective on Embedded Social and Political Responsibility
No full textThe present works aims to shed light on the role of business ethics and the social responsibility of business in fueling or combatting populism, as well as in supporting or undermining the quality of democracy. In this vein, it addresses the crisis of representative western liberal democracy by considering populism the political epiphenomenon of economic inequality and neoliberal cultural individualism.
By proposing a multidisciplinary approach - bridging political theory, international economic policy and business studies - it discusses the classic idea of embeddedness of business in society in order to outline the main issues connected to the crisis of “embedded liberalism” and its political expression, supporting the idea that, while traditional political intermediate bodies and institutions have lost power, business has gained a new social role in representing a mediating institution. Focusing on political CSR it highlights its limits when facing the issue of the quality of democracy, that remains largely unexplored as a relevant factor to be considered when looking at motives for adopting social responsibility practices. Possible paths of research, moving from business ethics theoretical possibilities in understanding the link between business behavior and political values, are therefore proposed. Ultimately the paper argues for democracy to be considered among the intangible values informing business responsible behavior from both a normative and positive point of view
Corporate Social Responsibility in Albania
No full textThe chapter aims to trace a state-of-the-art development of the corporate social responsibility and sustainability debate and practices in Albania, a post-communist country that, in the last few decades, has made drastic political and economic changes. Rapid urbanisation, higher economic activity and population growth place multiple pressures on environmental and social problems. In the last decade, to create an enabling environment for the promotion of CSR, the Albanian government—with the leadership of the Ministry of Economy, Trade and Energy (METE) and the support of UNDP—has developed a National Action Plan for CSR. Currently, the implementation process of CSR policies by the Albanian government seems to be accelerating due to the EU accession process since CSR is one of the vehicles for putting Albania in a better position concerning European business partners and creating a competitive advantage with a high CSR performance over other Balkan states.
Starting from these premises, the first chapter introduces a literature review aimed to point out the institutional factors that influence CSR diffusion and identify the gaps that should be filled in order to improve the knowledge of CSR in Albania. Secondly, the work addresses the practical implementation of CSR, focusing on some cases relative to both large and small-sized enterprises, in order to point out the barriers faced and evaluate the potentials of the top-down and/or bottom-up approaches adopted by Albanian companies
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
The role of Social Accounting in the light of the SDGS: theoretical considerations and critical reflections
No full textIn September 2015, more than 150 leaders from different nations of the world met at the United Nations headquarters and approved the 2030 Agenda for Sustainable Development. Essential elements of the Agenda are the 17 objectives, ie the "Sustainable Development Goals" (hereinafter SDGs). This work focuses on the role and potential that social accounting can have in achieving and implementing the Sustainable Development Goals. In particular, it is proposed to change the focus of the reporting process from the centrality of the body (company, public body or third sector) to the broader one relating to the various issues that concern its activity, with specific reference to the SDGs. This last, on the one hand they concern specific objectives and on the other they show a great and essential interdependence between them. With the following analysis, we want to propose a "new" vision of social accounting in the light of three fundamental elements-guidelines that are present in the 2030 Agenda, namely universality, interconnection and inclusion. Specifically, "pro-SDGs Accounting" (Bebbington and Unerman, 2018), with the characteristics that will be outlined and thanks to its inclusive potential, can be used not only within the company, but also in government bodies, in local communities and in the third sector, also adapting to the various socio-economic-environmental contexts. we want to propose a "new" vision of social accounting in the light of three fundamental elements-guidelines that are present in the 2030 Agenda, namely universality, interconnection and inclusion. Specifically, "pro-SDGs Accounting" (Bebbington and Unerman, 2018), with the characteristics that will be outlined and thanks to its inclusive potential, can be used not only within the company, but also in government bodies, in local communities and in the third sector, also adapting to the various socio-economic-environmental contexts. we want to propose a "new" vision of social accounting in the light of three fundamental elements-guidelines that are present in the 2030 Agenda, namely universality, interconnection and inclusion. Specifically, "pro-SDGs Accounting" (Bebbington and Unerman, 2018), with the characteristics that will be outlined and thanks to its inclusive potential, can be used not only within the company, but also in government bodies, in local communities and in the third sector, also adapting to the various socio-economic-environmental contexts
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