1,720,975 research outputs found

    L'innovazione strategica nei piccoli e medi studi commercialistici triveneti

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    The financial crisis imposes on the majority of firms to make radical changes to their business model through strategic innovation. Nowadays, more than ever, firms, especially SMEs, need the support of their trusted accountancy practices in order to rise to the competitive challenges they have to face. This, together with the field invasion of the « big four » and of the « second tier », means that the small and medium accountancy practices (SMPs) are also having to make radical changes to their business models. In this study, the current business models of Italian SMPs and their expected evolution have been investigated in order to find out if they can already support the strategic innovation of SMEs or, at least, if they will be able to do so in future. A cluster analysis carried out on 1,241 SMPs in north-east Italy has led to the identification of four SMP groups: 1) Passive Personals: these adopt a business model centred around the owner of the SMP; as they do not problematize the need to modify the model, they seem destined to offer fewer and fewer services to a decreasing number of less and less structured customers; 2) Reactive Personals: unlike the previous group, these see the need to modify their business model and may see surprisingly positive developments in future; 3) Passive Structured: these adopt a business model centred on the supply of services which, though not standardized, are not innovative. They do not problematize the need for change and thus seem destined to become « old glories »; 4) Reactive Structured: unlike the previous group, these see the need to modify their business model but aim for an incremental, rather than a radical, improvement

    Organizational Identity and Value Triangle: Management of Jungian Paradoxes to Enable Sustainable Business Model Innovation

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    Biloslavo et al. add a much-needed new lens to understanding the nature of sustainable business models. Drawing on an interdisciplinary approach and adopting a Jungian dialectical approach, they explore the connections between organizational identity, paradoxes, and sustainable business model innovation. A sustainable business model framework termed the “Value Triangle” is applied to an illustrative case study of Japanese firm Muji. The result is a new perspective on designing sustainable business models incorporating paradoxical characteristics of organizational identity. This chapter supports the contention that organizational identity and sustainable business models can be mutually constitutive

    Managing dualities for efficiency and effectiveness of organisations

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    Purpose - The paper presents the concept of duality, which presupposes the synthesis of two apparently opposing organisation's properties. The purpose of the paper is to empirically verify whether management of dualities correlates with effectiveness and efficiency of organisations. Design/methodology/approach - The research examines 21 dualities at the normative and strategic level of organisational policy. The research was undertaken in two phases. In the first phase, effectiveness and efficiency indicators were defined by applying the analytic hierarchy process method within an expert group. In the second phase, a questionnaire was sent to 49 CEOs of mid-size and large companies operating in the food, beverage and foodstuff production industry in Slovenia. The questionnaire applied the semantic differential scale. Findings - The fundamental research hypothesis argues that organisations that are able to transcend the so-called duality paradox thus enhance their effectiveness or/and efficiency. The results partly confirm this fundamental hypothesis within the limitations of the research sample. In terms of future research, the findings offer a valuable starting point for studies involving a larger sample of industries and organisations. Practical implications - The research findings present enough evidence that although management of dualities does not assure effectiveness and efficiency of organisation, it is a core driver that should enhance a firm's performance relative to its competitors. This means that managers need to develop an ability to constructively face the tensions of opposing dualities, and instead of choosing one at the expense of the other, generating a creative solution of the tensions in the form of a new dynamic model that recognizes dualities as complements and not as forces facing each other. Originality/value - From a theoretical point of view, it has been observed that management and organisational research have been mainly focused on the definition of organisational dualities or paradoxes and how organisations can sustain competing demands simultaneously. The paper contributes to developing a debate on the potential of managing organisational dualities for greater organisational effectiveness and efficiency

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The 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

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    “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

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    We 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

    Business model transformation toward sustainability: the impact of legitimation

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    Purpose – This study aims to identify the legitimacy issues raised during a sustainable business model innovation, deployed by an Italian company, which was analyzed through the lens of the legitimation theory and the business model innovation theory. Design/methodology/approach – A single case study methodology is employed for empirical research. Semistructured interviews, with top and middle management, were conducted together with the analysis of several internal and external documents, to corroborate the case analysis. Findings – Results show how the potentiality of digital technologies allows the development of new sustainable business models, which, though, still need to gain legitimation to be accepted. The study findingsallow drawing both on the business model innovation theory and on the legitimation theory, as they show how legitimation is a dynamic concept that involves internal as well as external stakeholders to support business model innovation. Originality/value – The paper is novel, since it addresses the topic of sustainable business models development, showing how companies can get legitimation. The paper builds on existing theories and provides a practical example

    Dispelling the Myths Behind First-author Citation Counts

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    We conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more sophisticated methods

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