794 research outputs found
Intorno a Frank O'Hara/On and Around Frank O'Hara
No full textProceedings of the Fourth International Seminar of American Poetry in Translaiton. Univ. of Udine, Nov. 2019, ed. Daniela Daniele with essays, interviews, poems and reportages on the New York Poet Frank O'Hara by Carlo Alberto Corsi, Marisa Bulgheroni,Olivier Brossard, Daniela Daniele, Tadeusz Pìoro, Francesco Rognoni, Mary Ann Caws, Michel Melville, Edward Lynch, Daniele Pomilio, Jack Foley, Stamattina Dimakopoulous, Felix Bernstei
Management control systems and the use of digital platforms: a multi case study comparison
No full textThis study investigates the contribution of digital platforms (DPs) to management control systems (MCSs). DPs, generally, provide tools useful to create, organise, search, and share documents, information, ideas, calendars, and so on. Prior studies provided little attention to these platforms and how they can become a tool to support management control processes. In this work, we aim to analyse how DPs affect each components of the MCSs in different organisational contexts using a multi case study comparison. Our findings highlight the impacts of DPs on MCSs and the contribution of DPs to increase the level of integration among MCS components. Moreover, we identify some contingency factors, which influence how DPs affect MCSs. The paper contributes both to theory, filling the gap in studies regarding the relationship between MCSs and information and communication technologies (ICTs), and to practice, showing how a DP could be designed, implemented, and used to improve MCSs
La compliance dei sistemi informativo contabili come leva strategica per il cfo
No full textQUESTO LAVORO ANALIZZA COME LE AZIENDE APPROCCIANO AI PROCESSI DI COMPLIANCE CHE IMPATTANO SUL SISTEMA INFORMATIVO-CONTABILE. I RISULTATI DELL’INDAGINE QUALITATIVA E LONGITUDINALE CONDOTTA DIMOSTRANO CHE LE AZIENDE SEGUONO, (E TENDONO A MANTENERE NEL TEMPO E NELLO “SPAZIO”) COMPORTAMENTI DIVERSI E CHE LA GESTIONE IN OTTICA STRATEGICA DEI PROCESSI DI COMPLIANCE RAPPRESENTA UN’OPPORTUNITÀ DI MIGLIORAMENTO DEGLI STESSI PROCESSI E DI VALORIZZAZIONE DEGLI ATTORI COINVOLTI, IN PARTICOLARE DEI DIRETTORI AMMINISTRATIVI E FINANZIAR
Management control systems and the use of digital platforms: a multi case study comparison
No full textRegulatory compliance of financial control systems and its implications for accountants: some evidence from Italian experience
No full textThe research examines the compliance of firms with laws and rules concerning accounting information and financial control systems. In par-ticular it investigates the role of accountants and the skills they employ during the adoption of laws and regulations (regulatory compliance). In the preliminary step, the research suggests a reviewed concept of regulatory compliance: it is based on the idea that firms must consider compliance as a strategic opportunity, able to activate key changes in accounting proce-dures, information tools, organizational roles, control mechanisms.
In the following step the research examines how the revised vision of regulatory compliance affects accounting positions, accountants’ role and their skills. Using data collected on a sample of Italian accountants, an empirical research provides some evidences on key skills and competen-cies requested for an effective regulatory compliance
Intangible assets and project management in academic spin offs.
No full textThe paper analyses the characteristics of university and academic spin offs, the features of their intangible resources and the project management processes. In particular, it observes the structure and the impact of project management models on the business performances as well as the skills, the leadership profile, the relationships and the knowledge useful to managers. The sample consists of 38 enterprises which have been selected taking into account the most prolific universities in Italy. The research questions are expressed in the following way: what role does the university spin off play within the network of relations with external stakeholders? What intangible resources are essential to success? How does the project management contribute to the efficiency of the business action? The data useful to the empirical analysis are obtained from questionnaires and document sources drawn from national database, corporate, ministerial and university sites. Social network and correlation analyses have been carried out on the sample; empirical evidences lead to observations which are useful to understand excellences/critical situations of academic spin offs, with useful implications for the research management
The integration of management control systems through digital platforms: A case study
No full textThis study investigates the contribution of digital platforms to management control systems. They are hardware/software solutions able to connect people in a “social” and safe environment and to provide tools useful to create, organise,
search and share documents, information, ideas, calendars and so on. Several studies have investigated the organisational implications of such platforms, but prior studies have provided little attention to their implications on management control systems (MCSs). In order to conduct the study, we examined the case of an Italian subsidiary of a European group, working in bathroom ceramic sector. We describe the introduction of a digital platform to support communication flows inside the organisation, and we illustrate how this platform has become more important as a device to support management control processes. The implementation of the digital platform affects each components of management control system and contributes to increase the level of integration among those components. The
paper aims to contribute both to academia, filling the gap in studies regarding the relationship between MCSs and ICTs, and to practitioners, highlighting how a digital platform could be implemented to support management control processes
A quality evaluation approach to disclosing third mission activities and intellectual capital in Italian universities
No full textPurpose
Using the quality evaluation approach, the paper aims to analyse the contribution of Intellectual capital (IC) to the development of the third mission in Italian universities, defining the impact of these activities in the regional context. This research aims to verify if the mandatory reporting on quality discloses the contribution of IC to value-creation, enhancing the universities’ awareness about IC management and third mission development.
Design/methodology/approach
The convergence between IC framework and quality evaluation approach is tested through an empirical research on a sample of 71 Italian Universities funded by the government. Statistical analyses use data collected for the period 2004-2014 during the national assessment for research activity and third mission performance. The impact of third mission on the university ecosystem is verified using the indexes related to the territorial development rates.
Findings
This research found significant IC disclosure in the quality evaluation model and it highlights the possible integration between the IC measures and the quality evaluation indicators. The research findings show also a positive impact of third mission activities in the university ecosystem and the relevant role of structural capital and relational capital in the development of third mission. These findings encourage a collegial discussion in the university governance and among academics, stimulating a strategic behaviour in the whole system
Research limitations/implications
The paper focuses the attention on research activity and third mission, considering the final results provided by an external stakeholder of university. Further research must include the role of teaching activity and the opinion of universities’ managers, researchers and administrative staff.
Originality/value
Following the neo-institutional sociology perspective, this research analyses for the first time the convergence between the solid experience of quality assessment and the immature IC culture in Italian universities. This analysis explores the value created by intangible activities in the university ecosystem, with a longitudinal perspective, contributing to the fourth stage of IC literature
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