1,720,966 research outputs found
Embedding sustainability dimensions in university collections management: a “scientific journey” into a natural history museum
Full text linkPurpose – The purpose of this research aims at extending the knowledge on whether and how universities
include sustainability dimensions in managing their collections. Precisely, the study focusses on the creation of
a university museum (UM), as an embryonic stage of life during which management concerns both strategic
and operational issues.
Design/methodology/approach – Sustainability is envisioned as a multifaceted concept, composed of the
economic, cultural, environmental and social dimensions. Resorting to an acknowledged theoretical model for
sustainable development in museum management, a qualitative interpretative study is carried out, gathering
data from multiple sources. The empirical setting is the University of Pavia, which has recently created a new
Museum of Natural History (Kosmos).
Findings – Results highlight how sustainability dimensions intertwin in UM creation. Moreover, the economic
dimension emerges as a basement for the others. Value for the community, expressed in economic terms, must
be ensured in UMs creation as well as throughout its entire life, in order to support cultural, environmental and
social sustainability.
Research limitations/implications – Focussing on the embryonic stage of UMs life allowed to consider
how sustainability is embedded in relevant strategic and operational decisions. Nevertheless, scholars are
encouraged to replicate the study in other stages of UMs’ life, in a way to provide insights on its dynamics.
Practical implications – University collections managers can benefit from this research by acknowledging
the role played by the economic dimension of sustainability. Notwithstanding their mission, universities should
pay attention to extracting economic value from the management of their collections, as a means to ensure
innovative and sustainable management on the cultural, environmental and social respects. Furthermore, this
research suggests how a higher education system is able to create a new museum by relying on
interdisciplinary competencies, which support sustainability since the embryonic stage.
Originality/value –This research contributes to the cultural heritage management literature by proposing an
updated version of the sustainable development model for museums, which highlights the different relevance
of the sustainability dimensions with particular regard to the UM creation and managemen
Il controllo di gestione per processi: il caso di una istituzione culturale
No full textPer rendere operativo il principio «you get what you measure» è opportuno che i decision maker aziendali siano consapevoli dell'utilità delle informazioni che possono scaturire dai tradizionali strumenti di misurazione delle performance, quali l'analisi per indici e quella per flussi. In tale ottica si presenta il caso di una fondazione di alta formazione musicale che per rilevare il valore creato e diffuso da ogni singolo processo svolto ha sperimentato un modello di analisi economico-finanziaria, costruito in base al sistema informativo-contabile ivi operante. Si tratta di un primo passo verso l'acquisizione di una «cultura del controllo» ormai indispensabile anche nelle realtà culturali per mantenersi vitali e contribuire, così, al bene comune
Medium-size enterprises and Industrial Districts: Development of Entrepreneurial Models and Business Performance
No full textThe paper analysed the emergence of Medium-size enterprises inside Italian Industrial Districts. These firms have a leading action inside the local system; they develop new strategy with stronger business performance compared to the other firms of the district
La composizione e le caratteristiche del CdA e del Comitato per le Remunerazioni
No full textIl capitolo illustra le caratteristiche del CDA delle società italiane quotate in Borsa ed i ruoli svolti dai relativi componenti
Agricultural Accounting in the Nineteenth and Early Twentieth Centuries: The Case of the Noble Rucellai Family Farm in Campi
No full textThis paper was inspired by the discovery of some accounting books relating to the 'Rucellai' Family Farm (in Tuscany), and examines accounting in proprietorship farming in the nineteenth century. By conducting a source recognition, it was possible to demonstrate the role of agricultural accounting in the management control process. The authors first trace the historical context and accounting theory which characterised Tuscan rural areas during the nineteen and twentieth centuries, then utilises the Family Farm book to analyse agricultural accounting practices. From this analysis also emerges the important role of the farmer as administrator, who was held accountable for the yield of the estate.Agricultural accounting, single-entry bookkeeping, sharecropping, accountability relationships, farm management, Tuscany,
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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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