1,721,017 research outputs found
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
Mapping and measuring IC in Knowledge-Intensive Organizations: An interventionist study
No full textThis research proposes a conceptual framework for mapping and measuring intellectual capital (IC) in knowledge-intensive organizations (KIOs) and designs a tool specifically aimed at identifying and evaluating the processes that lead to the creation, enhancement and maintenance of IC. IC is increasingly recognized as a key strategic asset in today's competitive business environment. However, its intangible nature presents challenges for quantification and it is particularly relevant in KIOs. Despite various frameworks proposed by literature, the practical implementation of IC measurement remains inconsistent, with limited evidence of its adoption and benefits in organizations. This study adopts an interventionist approach, with academics working with a research center to address the issues of IC mapping and measurement. The research findings present a conceptual framework and an IC tool, composed of processes and processes indicators, which has been subsequently tested in a selected department, representing our pilot case. This article contributes to both research and practice on non-financial measurement, by conceptualizing an innovative approach to mapping and measuring IC in the complex context of KIOs
The impact of digitalisation on professional football clubs
No full textIn the current digital economy, every sort of organization today must invest in digi talization in order to remain competitive, to enhance business operations, and to
increase profitability. Even within professional football clubs, the use of new tech nologies has become essential, both from a sports point of view, to improve play ers’ performance and team results, and, from an economic point of view, to im prove company management and increase revenues.
The objective of this study, which employs a quantitative research approach, is to
identify the sporting, economic, and financial performance measures on which the
digitalization of these sectors has a significant impact. Digitalisation was analysed
from the perspective of intellectual capital, a general indicator of digitalization was
created and calculated for each of the 20 Serie A clubs. It was then associated with
the key economic, financial, and sporting performance factors.
The analysis showed a significant positive correlation with the following variables:
i) final placement; ii) number of goals scored in the season; iii) turnover; iv) annual
costs of players and coaches; and v) annual costs of players and coaches plus their
depreciation. These results provide insight into how digitalisation is pivotal for
professional football clubs and may prove useful for managers and board members
of such clubs, academic researchers and practitioner
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
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
Exploring human capital: discrimination factors and group-specific performance in the football industry
Full text linkThe aim of the study is to investigate whether discrimination factors exist within professional football clubs, concerning the management of their human capital, by analysing the correlation between the footballers’ wages and their performance. An analysis was conducted to show that discrimination, based both on nationality and race, can affect the strategies adopted by football club managers and in the professional footballer labour market, where players are considered to be the human capital of football enterprises. The research framework consists of an analysis of the existing literature on discrimination in sports and of a quantitative analysis based on an exploratory approach, where the wage differences among Italian Serie A league footballers are compared to the performance of each group of players (organised by race or nationality). The results of the analysis of data for all Italian Serie A clubs show that discrimination (in pay) exists against Italian and white players. In contrast, when small and big clubs are considered separately, the findings relating to small clubs highlight that foreign
and black players face such discrimination. The results suggest that managers of professional football clubs apply a discrimination strategy. In addition, the results provide practical implications on the types of discrimination errors that are committed by the management of big and small football clubs. Big clubs tend to overrate the contributions of foreign and/or black players compared to those of Italian and white players, while small clubs tend to overrate the contributions of Italian and white players compared to those of foreign and black players. To reduce discrimination, clubs have to correlate how much
players are paid with their performance. Further research is recommended to identify the impact of wage inequality on the football labour market and on professional team management
Discrimination in managing footballers: evidence from Italy
No full textThe paper aims to prove how discrimination based both on nationality and on race affects the labor market of professional footballers and the strategies of football club managers. The method concerns an analysis of existing literature on discrimination in sport and a quantitative analysis based on an exploratory approach that compares the wage differences of Serie A footballers with the performance of each group of players. Analysing Serie A clubs, the results validate the existence of discrimination against Italian and white players. On the contrary, considering separately small and big clubs, the findings related to small club highlight discrimination against foreigners and black players. This paper highlights the existence of a discrimination strategy applied by managers of professional football clubs.
Practical considerations can be made with reference to the error typology on managing football clubs: big clubs tend to overestimate the foreigners and blacks contribution to disadvantage of Italians and whites; small clubs are inclined to overrate Italians and whites contribution to disadvantage of foreigner and the black footballers. To reduce discrimination, clubs have to link remuneration contracts of players with their performanc
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