1,720,979 research outputs found
L'analisi della Deutsche Bahn AG mediante i bilanci, dopo il passaggio a regole di mercato
No full textSocial and moral accountability in action: the religious roots of corporate social responsibility in an Italian entrepreneurial family (1900–1950)
No full textA company's most valuable asset is its employees. Since the 1970s, corporate social responsibility (CSR) has been a topic of increasing interest in terms of performance and disclosure. However, little attention has been paid to the history of CSR practices, which should be studied within historical and cultural contexts. Based on archival material and secondary sources, and using arguments from moral economics and Catholic Social Theory, this study uniquely investigates the role of religious and ethical beliefs in influencing CSR actions and accountability. We focus on the case of Vaccari, an entrepreneurial Italian Catholic family in the early-twentieth century, which was clearly inspired by upward accountability (to God) and not just economic returns. The family took CSR actions to improve the welfare and living conditions of its workers (downward accountability). Vaccari's religious value system was strongly based on the principles of Catholic Social Teaching (CST) contained in the 1891 encyclical Rerum Novarum of Pope Leo XIII, addressed to 'all men of good will'. Our historical analysis informs modern CSR practices, revealing that management's commitment to ethics and sound values is the correct starting point for developing good and sustainable business practices
Accounting and music: The role of Giuseppe Verdi in shaping the nineteenth-century culture industry
Full text linkThe aim of this research is to investigate the contribution of Giuseppe Verdi and Casa Ricordi in shaping the nineteenth-century music culture industry by adopting a new perspective on accounting and history. In nineteenth-century Italy, opera represented an important phenomenon, both artistically and socially, playing a fundamental role of intermediary between society and the political sphere. The complex relationships between the composer (artist) and the publisher (cultural intermediary) are analysed in the specific field of opera music, outlining the evolution and interweaving of artistic, social and economic aspects. The study embraces the period 1839–1893 and examines the economic and private relations between Giuseppe Verdi and Casa Ricordi and their impacts on the culture industry to this day. This article’s novelty is to adopt a historical perspective to broaden accounting into the field of high music offering possibilities for further studies
Beyond a definition of greenwashing: from different types to different impacts
No full textSince the mid-1960s, and the growth of the ecology movement, the phenomenon
of misleading environmental communication has been recognized
in corporate actions and strategies. It has been termed ‘eco-pornography’ by
former advertising executive Jerry Mander. The term greenwashing was coined in 1986 by biologist and environmental activist Jay Westerveld and starting from the discussion of the phenomenon by Greer and Bruno (1996), the number of studies on greenwashing has grown significantly (Laufer,2003). Considering only full-length, peer-reviewed articles from scholarly
journals from 1995 to 2014, 105 journal articles focused on this issue, and as of 2007 the number of articles began to increase rapidly (Lyon & Montgomery, 2015). Focusing on the main and more widely accepted meaning of greenwashing as ‘intentional misleading environmental communication’, and responding to some call for future research (Lyon & Montgomery, 2015; Siano et al., 2017), this paper aims to enrich greenwashing literature by developing a theoretical framework that blends elements of legitimacy theory (Suchman, 1995) and signalling theory (Connelly et al., 2011). In particular, we aim to identify the different areas of decision and application of the misleading communication
Emotions, moods and hyperreality: social media and the stock market during the first phase of COVID-19 pandemic
Full text linkPurpose: This paper aims to expand the emerging literature on COVID-19 and the financial markets by searching for a relationship between the uncertainty of the first phase of the COVID-19 pandemic experienced through social media and the extreme volatility of the Italian stock market. Design/methodology/approach: The authors analyze the relationship between social media and stock market trends during the first phase of the COVID-19 pandemic through the lens of social theory and Baudrillard's simulacra and hyperreality theory. The authors conducted the data analysis in two phases: the emotional and Granger correlation analysis by using the KPI6 software to analyze 3,275,588 tweets for the predominant emotion on each day and observe its relationship with the stock market. Findings: The research results show a significant Granger causality relation between tweets on a particular day and the closing price of the FTSE MIB during the first phase of the COVID-19 epidemic. The results highlight a strong relationship between social media hyperreality and the real world. The study confirms the role of social media in predicting stock market volatility. Research limitations/implications: The findings have theoretical and practical implications as they reveal the relevance of social media in our society and its relationship with businesses and economies. In an emergency, social media, as an expression of users' feelings and emotions, can generate a state of hyperreality that is strong correlated with reality. Since social media allows users to publish and share messages without any filter and mediation, the hyperreality generated is affected by highly subjective elements. Originality/value: This research is different from the previous ones on the same topic because unlike previous studies, conducted under normal or simulated scenarios, this study is focused on the first phase of an unpredictable and unforeseen emergency event: the COVID-19 pandemic. This research adopts a multidisciplinary approach and integrates previous studies on the economic and financial effects generated by social media by applying well-known theories to a new and unexplored context. The study reveals the significant impact generated by social media on stock markets during a global pandemic
Social and moral accountability in action: the religious roots of corporate social responsibility in an Italian entrepreneurial family (1900–1950)
No full textA company's most valuable asset is its employees. Since the 1970s, corporate social responsibility (CSR) has been a topic of increasing interest in terms of performance and disclosure. However, little attention has been paid to the history of CSR practices, which should be studied within historical and cultural contexts. Based on archival material and secondary sources, and using arguments from moral economics and Catholic Social Theory, this study uniquely investigates the role of religious and ethical beliefs in influencing CSR actions and accountability. We focus on the case of Vaccari, an entrepreneurial Italian Catholic family in the early-twentieth century, which was clearly inspired by upward accountability (to God) and not just economic returns. The family took CSR actions to improve the welfare and living conditions of its workers (downward accountability). Vaccari's religious value system was strongly based on the principles of Catholic Social Teaching (CST) contained in the 1891 encyclical Rerum Novarum of Pope Leo XIII, addressed to 'all men of good will'. Our historical analysis informs modern CSR practices, revealing that management's commitment to ethics and sound values is the correct starting point for developing good and sustainable business practices
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
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