1,721,108 research outputs found

    La Balanced Scorecard nelle società sportive: il caso Mens Sana Basket

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    Il contesto nel quale operano le società sportive appare di crescente interesse per quanti, come gli economisti-aziendali, svolgono studi e ricerche in settori ad elevato impatto non solo economico ma anche sociale e che per di più implicano necessità gestionali precipue e, conseguentemente, di interesse. Si presentano i risultati di un progetto pilota di sviluppo ed implementazione della Balanced Scorecard all’interno di una nota realtà sportiva italiana

    Sustainable Development Goals

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    Our planet continues to face many global economic, social, and environmental challenges and uncertainties. To help deal with them, in September 2015 many governments worldwide agreed to pursue 17 Sustainable Development Goals (SDGs). Promoted by the United Nations, these SDGs define global priorities and aspirations for 2030 and rely on the important and value-creating role of business organizations in delivering on the promise of sustainable and inclusive development. SDGs will be both an opportunity and a challenge in the years ahead. Several business organizations across the globe have started this journey by identifying and executing sustainable strategies as key drivers of their visions and business models. The SDGs present an opportunity for business-led solutions and technologies to be developed, and they offer an overarching framework to shape, guide, measure, and report the value created through business objectives, initiatives, and performance. Measuring and reporting on these goals enable business organizations to contribute to the SDGs while capitalizing on a range of benefits such as identifying future business opportunities and strengthening stakeholder engagement. What are the Sustainable Development Goals? Where do they come from? Are companies ready to engage with them? How? What are the possible roles of management accountants in this space? We address (and perhaps answer) these questions by providing examples of a number of organizations—such as PepsiCo and Eni—that have been pioneering a certain degree of attention to the SDGs when measuring and reporting their business performances

    When Creativity Meets Control: A Fashion Industry Case Study

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    Is innovation hindered by management efforts to channel and control creativity? Many would argue that management control systems that are inappropriately designed and used can inhibit innovation. This being true, companies need to find ways to manage the delicate balance between creativity and control. The fashion industry provides an interesting setting for exploring creativity, innovation, and control, as this case study of a medium-sized Italian fashion company shows. © 2012 Wiley Periodicals, Inc. © 2012 Wiley Periodicals, Inc

    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
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