1,721,007 research outputs found
L’introduzione della contabilità-economico patrimoniale nelle università tra adeguamento alle norme e nuovi paradigmi emergenti: il caso Uniclam
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The value relevance of involuntary disclosure: first evidence from listed companies operating in the food industry
No full textThis research aims to investigate the issue of corporate involuntary disclosure that is generated through social media, which are considered drivers for the spread of companies' intellectual capital value to the various parties to whom external company disclosure is addressed. Defining whether companies' involuntary disclosure is value relevant for stakeholders and, primarily, for investors, emerges as a relevant element for this research to understand how companies need to strategically invest in the social media management to improve new forms of disclosure. Social media involuntary disclosure is measured by popularity metrics related to the companies' social media profiles and we want to analyse empirically if these popularity metrics affect companies' financial performance and provide useful information for investors' management decision affecting the corporate disclosure landscape. The research provides both a systematic literature review and an empirical study in the context of European food listed companies to enrich previous conflicting literature results
Risk of an epidemic impact when adopting the Internet of Things: the role of sector-based resistance
Full text linkPurpose – The purpose of this paper is to identify the main types of sector-based resistance that affect the success of the innovation, and specifically the Internet of Things (IoT), with particular reference to professional football, as a prime example of how institutions can prevent the IoT from being used. The starting point for the research is the assumption that innovation has to address institutional
obstacles in the form of economic and cultural resistance. The main purpose of the paper, however, is to highlight resistance at individual level and resistance that is company specific and sector specific,in connection with the introduction of the IoT in professional sport, and the risk of an epidemic effect in relation to the general acceptance of (or opposition to) the IoT.
Design/methodology/approach – Research is based on the qualitative analysis of a specific football industry case, with reference to the introduction of innovation within the sports sector.
Findings – Sector-based resistance in the football industry can influence other sectors. Scepticism and lack of trust in the IoT vision create obstacles put in place by sectorial institutions. Sector-based resistance propels the obstacles to a more general level, affecting how the IoT vision is acknowledged in every business sector. This leads to a chain-reaction, whereby the general resistance induces
sector-based institutions to delay the process of adopting IoT instruments, because of the unresolved cultural and economic issues.
Research limitations/implications – This research, which examines how the potential of the IoT can be exploited, is based on a single case study.
Originality/value – Supranational regulations addressing the introduction and governance of the IoT are important; however, sector-specific self-regulations must not be underestimated, because of the risk of general, widespread scepticism against the IoT
Intellectual Capital as driver for controlling managers’ performance: an innovative approach
No full textExploring blockchain in the accounting domain: a bibliometric analysis
Full text linkPurpose: Considering the growing interests in managerial and accounting issues related to blockchain technology (BT), the study aims at identifying the main research venues in this specific field. In particular, the purpose is to understand the spatial and temporal production and distribution of research documents, highlighting the most relevant topics, the most influential authors and research. Design/methodology/approach: This research carries out a bibliometric analysis of 189 research documents in the business, management and accounting areas. Data collection and refining is carried out from the Scopus database. The data analysis is based on a hybrid literature review approach using a descriptive bibliometric method, data analysis visualization (through VOSViewer software) and thematic analysis. Findings: Results indicate that research studies focused on BT and accounting have been growing exponentially over the last three years, with authors who previously focused on generalist themes, and are now facing more specific issues. Through cluster analysis, the authors propose the framework of accounting domain and blockchain technology (ADOB) to systematize and visualize the map of current studies about the BT in the accounting domain. Research limitations/implications: The analysis highlights some aspects less investigated at the first research stage in the field of BT and accounting, such as the growing need of new accounting and control processes to address the practical issues of BT implementation and the need for education and training to stimulate a proper use of BT by accountants and practitioners. Originality/value: This study is the first to adopt a bibliometric and thematic analysis to investigate BT in the accounting domain. The authors provide significant insights that could guide and foster the use of BT for accountants and practitioners, defining future research lines and a research agenda for academic researchers
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