1,720,965 research outputs found
Investigating the interplays between Integrated Reporting practices and Circular Economy disclosure
Full text linkPurpose – This study seeks to: (1) discuss how the integrated reporting (IR) framework may provide the principles,
concepts and the key elements to support the analysis and representation of circular economy (CE)–related activities
and information; (2) explore how and to what extent current IR practices are including and disclosing CE-related
information; (3) investigate through an exploratory case study the interplays between IR and CE.
Design/methodology/approach – Building on a theoretical analysis of the interplays between CE and IR,
this study first performs textual content analysis on a dataset of 84 integrated reports to determine the type and
extent of CE-related disclosure. Subsequently, the article presents and discusses an exploratory case study
developed according to an action research perspective.
Findings – Through textual content analysis, the study provides data on CE-related reporting practices for 74
organizations operating worldwide, highlighting differences in reporting choices and emphasizing the role
played by IR concepts. Through the exploratory case study, this article provides insights on how IR principles
support the analysis and the (re)presentation of CE-related information.
Research limitations/implications – Content analysis is used to explore how and to what extent
companies disclose CE-related information, not to investigate the quality of such disclosure. Only one single
exploratory case study is used.
Practical implications –This article advocates to embed CE data into integrated reports and according to IR
principles. The exploratory case study offers useful insights and examples.
Originality/value – This work represents one of the first studies advocating and exploring the interplays
between CE and IR. Additionally, this study aids in the development of a more standardized and established
terminology for CE research and reporting practices
Conceptualizing and enabling circular economy through integrated thinking
Full text linkThis study investigates how companies can conceptualize and enable Circular Economy (CE) principles and opportunities through Integrated Reporting (IR) practices and, specifically, the principle of Integrated Thinking. To this aim, the study carries out an interventionist research-based case study about a small-sized agri-food company and applies Systems Thinking tools (namely a sub-system diagram and a stock and flow diagram). The findings demonstrate that IR concepts played a performative role, favoring a better understanding of the business domain and of CE-related activities and opportunities, also in the perspective of developing future strategies. Overall the research suggests that IR and CE may be jointly used but more research and emphasis on the principle of Integrated Thinking, particularly to facilitate decision-making, are recommended
Assessing performance and value-creation capabilities in Lean healthcare: insights from a case study
No full textLean thinking is increasingly being applied worldwide. Yet its actual impact is still a puzzle,
particularly when a ‘ full-implementation approach ’— which entails the adoption of a strategic
approach to Lean dissemination on policy deployment procedures — is used. Focusing on the
healthcare sector, this paper presents and tests a comprehensive measurement framework
for Lean interventions. The paper explains how Lean testing can help decision-makers to
solve managerial issues related to Lean initiatives
Discovering the connectivity of information in Integrating Reporting: an exploratory data analysis
No full textIn the landscape of corporate reporting, the Integrated Report () has been heavily debated over the last few years, focusing mainly on its declared aim to provide a more holistic and “integrated” representation of the organization and the related capacity to create value over time. To pursue this aim, specifically builds on a guiding principle called “connectivity of information,” which certainly plays a pivotal role in drafting an integrated report, despite the difficulties related to its operationalization. Starting from these considerations and building on the debate about the concept of integration, this study aims to explore how the principle of connectivity is operationalized in Integrated Reporting. To this aim, the study presents an exploratory analysis conducted on a sample of Integrated Reports extracted from the IIRC Integrated Reporting Examples Database by adopting two research methods, Principal Component Analysis and Text Mining
La dimensione strategica del Lean in sanità: il caso del DAIRI ad Alessandria
No full textL’approccio noto come Lean Thinking ha subito nel tempo notevoli cambiamenti che oggigiorno l’hanno reso una vera e propria filosofia gestionale. Nella sua versione di Lean Strategy, esso fornisce alle aziende interessate un completo e funzionale sistema di management strategico finalizzato a realizzare un approccio strutturato al governo delle risorse aziendali. In particolare, le logiche e gli strumenti principali sono riscontrabili nel sistema di deployment della strategia aziendale denominato Hoshin Kanri, e nel report X-Matrix, fondamentale tool di programmazione e controllo. Più in dettaglio, questo articolo si focalizza sull’applicazione della Lean Strategy al contesto sanitario, tramite la presentazione e la discussione di un case study relativo al Dipartimento Attività Integrate Ricerca Innovazione (DAIRI), dipartimento interaziendale dell’Azienda Ospedaliera (AO AL) e dell’Azienda Sanitaria Locale (ASL AL) di Alessandria. In particolare, il case study prende in particolare analisi il percorso necessario ai fini dell’accreditamento come Istituto di Ricovero e Cura a Carattere Scientifico (IRCCS), una delle più recenti innovazioni ed eccellenze del sistema sanitario nazionale. In questa prospettiva, il caso in analisi evidenzia in pieno le potenzialità degli strumenti di Lean Strategy
Integrating qualitative system dynamics with accounting practices: The case of integrated reporting and resource mapping
Full text linkThe article explores the role of qualitative system dynamics (SD) in evaluating the information presented in corporate accounting reports. Particularly, this study focuses on a recent corporate report called integrated reporting (), and analyses the information using a specific qualitative SD technique, resource mapping, in order to visualize the key resources and their connections responsible for the performance of the organization. The study's contribution is twofold. First, it provides insights on how to apply qualitative SD in the field of management accounting and corporate reporting. Second, it verifies the benefits of combining qualitative SD and corporate reporting tools to develop new knowledge useful to represent and face the dynamic complexity implicit in a business domain
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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