1,721,034 research outputs found
The rise and decline of the Bank of Italy’s autonomy between 1893 and 1936. A historical interpretation
No full textThe aim of this paper is to analyse the autonomy of central banks from a historical perspective, with reference to the founding and development of the Bank of Italy in the period between its inception (1893) and the passing of the Italian Banking Law of 1936. The issue of central bank’s autonomy from governments and budgetary policies has been investigated by several scholars, for whom the degree of autonomy is linked exclusively to factors connected to those wielding power or influence at the time, and those related to the contingent historical and economic situation. Few studies so far have investigated the causes of the evolution of the degree of autonomy of the central banks, considering this evolution as strictly linked with the process of central state autonomy. The authors aim to investigate the evolution of the Bank of Italy’s level of autonomy in light of Michael Mann’s thinking
Knowledge transfer in the football industry: a sectorial analysis of factors and determinants
No full textPurpose – Over recent decades, knowledge transfer processes and knowledge-intensive organizations have
been increasingly investigated from several perspectives. Knowledge translation activated by knowledgeintensive
organizations is supported by several factors, among which intangible assets play a significant role.
Our research mainly investigates the relationship between the knowledge owned by knowledge workers in
source organizations and the process of its translation to recipient organizations. Specifically, this paper aims
at analyzing knowledge translation and organizational performance in the football industry, uncovering both
the role of professional football players’ skills transfer and the determinants of achieving positive performance
at the organizational level.
Design/methodology/approach – A quantitative method is adopted, using both bivariate linear regression
analysis and network analysis. Using key aspects of Nakauchi et al.’s (2007) knowledge transfer framework,
intra-organizational dynamics are analyzed based on measurements of the performance of professional football
players before and after transferring from one club (the source organization) to another (the recipient
organization).
Findings – Our research results are mainly intended to show the factors that influence knowledge translation
in the light of team performance improvement. Our empirical analysis shows the need for the coexistence of a
combination of factors, especially the quality of the source and recipient organizations and of the relationship
between them, to achieve the transferability of professional football players’ capabilities and performance.
Practical implications – The academic community, practitioners and policymakers can draw on the
theoretical and practical advances made by the findings to address knowledge translation issues with an
improved understanding of its factors and determinants.
Originality/value – Despite some limitations to the study, we identify the factors, determinants and contexts
that facilitate the transfer of knowledge and specialist knowledge and thus contribute to the successful
operation of contemporary organizations. Moreover, the results of our analysis are applicable to all economic
sectors
The strength of weak rings: Teams performance measurement and management in sport
No full textThe paper investigates the issue of team performance measurement and management in the self-styled ring organizations. The objective is to demonstrate whether, within a team, there are individuals who are able to influence to a greater extent an organi-zation's results and whether there are performance parameters that allow the identi-fication of such individuals. The research was conducted through the application of the O-ring theory's theoretical framework in the context of the football clubs. The research method used is exploratory, with an empirical analysis based on two distinct research steps aimed at ascertaining which individual within a team is able to affect the team performance the most. The results of our research, deriving from a correla-tion analysis, propose to the scientific community and to chiefs who manage ring organizations a performance measurement model where greater weight must be given to the risk deriving from the weak link's possible inefficiencies and inadequate performance. Starting from the analysis of football clubs, we intend to challenge previous famous theories and to a certain extent the relevant literature on team per-formance management in specific kinds of companies that present a high degree of interdependence between the individuals who compose them
Creating value by corporate anti-corruption models: an empirical analysis in the Italian scenario
No full textThis paper aims to identify the main issues and drivers of sustainable corporate governance to prevent corruption and increase the profitability of companies, through the drafting of corporate organizational models, highlighting exploratory evidence from the corporate sample. This document is based on two phases. First, the analysis is aimed at understanding any link between the adoption of an organisation, management and control model pursuant to Legislative Decree 8 June 2001, no. 231 and company performance. The survey was carried out with reference to a sample of companies operating in the construction sector. We have therefore tried to demonstrate whether the companies in possession of the so-called "231 model" present higher profitability than the same companies in the sector, which on the contrary have decided not to adopt this model. Secondly, the research method of content analysis is applied of the corporate organizational models that have adhered to the drafting of the documents on the sample of companies. It was investigated whether companies operating in the construction sector, which adopt an organizational model, have higher performances than companies which do not adopt an organizational model in line with the Italian legislative decree 231, and whether there is a correlation between the adoption of a "complete" organizational model in line with Italian Legislative Decree 231 and company performance. This paper proposes not only the analysis of sustainable compliance models of Italian companies to prevent corruption and profitability in their corporate governance, but shows the path for future research on the topic
Evaluating the innovation of the Internet of Things: Empirical evidence from the intellectual capital assessment
No full textThe Internet of Things (IoT) represents the network connection of people, processes, data and things. Due to the relevant position that this intelligent infrastructure is acquiring, the purpose of this paper is to investigate the effects of IoT on the companies’ value, with specific reference to the intellectual capital value.
The methodology is based on a single case study approach with an empirical analysis which aims to analyse whether and how the introduction of the IoT innovations influences the value of the intellectual capital owned by a company. The evaluation method used for the empirical analysis is the Economic Value Added. The application is carried out on the company “Cisco Systems Inc.” by analyzing the company’s financial reports covering the period 2007-2014.
The paper demonstrates the impact of the innovation of IoT on intellectual capital owned by a high intensity cognitive company by determining its economic value. The results demonstrate that the introduction of projects involving the use of the IoT has increased the value of intellectual capital over the years.
As the IoT can guarantee efficiency, social and individual benefits, the effects of the IoT on company performance and, particularly, on intangible corporate dimensions are analysed. Hence, the paper is directed to fill the literature gap on the analysis and evaluation of the IoT’ impact on intellectual capital owned by high intensity cognitive companies. The research proposes strategic advice for decision making of companies interested in new technology investments
Crisis management in Sports Enterprises. An analysis on the role of female top managers
No full textThis study explores the role of women in top-level management positions in effectively managing and navigating corporate crises. The primary objective is to examine how gender differences influence the perception of crisis susceptibility and preparedness in sport-based entrepreneurship within organiza- tional settings. Specifically, the research aims to investigate the actions, decision-making processes, abilities, and opportunities women can leverage to steer businesses during times of crisis.
A single case study approach was employed to answer the research question, focusing on the basketball club "Virtus Cassino" competing in the Italian national Serie B basketball championship. Semi-structured interviews were conducted with the female entrepreneur, and various sources such as strategic busi- ness documents, the club's website, and press articles on Virtus Cassino were analyzed. The female entrepreneur's role is a crucial aspect of the analysis, as she represents both the subject of study and a strategic management model for crisis management. The frameworks proposed by Ratten (2011) and Ahonen (2019) were utilized to test the research findings and achieve the research objectives. Addition- ally, the research results were triangulated to ensure data integrity and reliability.
This paper contributes to the literature on gender and crisis management by presenting a strategic man- agement model for crisis management in sports entrepreneurship guided by a female entrepreneur. The research findings also enrich the literature on sport-based entrepreneurship and entrepreneurship the- ory, as they identify the strategic levers of crisis management under the leadership of a female entre- preneur. These levers encompass various elements, including intangible factors such as the manager's entrepreneurial skills, the cultural background of the stakeholders, and the relationships established by the sports club with fans and industry professionals. This model offers insights into the valuable role women can play in overcoming managerial crises, even within sports enterprises
Bookkeeping methods and accounting controls: Developments within the Abbey of Montecassino from the 15th to the 17th century
No full textThe purpose of this paper is to discover the connection between the introduction of the double entry bookkeeping method and accounting controls within the Abbey of Montecassino. In particular, the analysis aims to explore the accounting history at the time of the entrance into the Santa Giustina Congregation from the 15th to 17th century.
Adopting a diachronic approach, the paper is developed with the aim to understanding if there is a link between entrance into the Santa Giustina congregation and introduction of the double bookkeeping method in 1504. It proves that accounting behaviours are strongly connected with the need for controls between accountants and external users of accounting books, confirming the hypothesis of the new accounting history theory that considers bookkeeping as social construction. The methodology is based on a comparison between two different methods of recording in the Abbey of Montecassino: the first refers to the period from 1450 to 1504 (Commendatory era) while the second considers the period after entrance into the Santa Giustina Congregation in 1504
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