1,720,971 research outputs found
Strategic scenario analysis combining dynamic balanced scorecards and statistics
Purpose
The purpose of this paper is to explore the way in which system dynamics (SD) can enhance some key success factors of the balanced scorecard (BSC) model and support decision-makers, specifically in analyzing and evaluating the results of hypothetical scenarios. Moreover, the paper aims to emphasize the role played by statistics not only in validating the SD-based BSC, but also in increasing managers’ confidence in the model reliability.
Design/methodology/approach
The paper presents a case study, developed according to an action research perspective, in which a three-step approach to the BSC implementation was followed. Specifically, the first step requires the development and implementation of a “traditional” BSC, which is refined and transformed into a simulation SD model in the second step. Last, the SD-based BSC is combined with statistics to develop policy making and scenario analysis.
Findings
The integration of BSC and SD modeling enables the development of a comprehensive approach to strategy formulation and implementation and, more importantly, provides a more reliable basis upon which to build and test sound cause-and-effect relationships, within a specific BSC. This paper exemplifies how an SD-based BSC can be used – and perceived reliable – to evaluate different scenarios and mutually exclusive policy effects in a multidimensional approach. In particular, this study illustrates how to forecast and depict trends for financial and non-financial indicators over the simulation period, with reference to three different scenarios.
Originality/value
This paper contributes to the ongoing debate on the BSC by exploring whether a combination of SD and statistics may enhance the BSC system’s advantages and facilitate its implementation process and use for decision-making and scenario analysis
Lo sviluppo dei musei ecclesiastici e delle fabbricerie verso il modello di visita "partecipata"
Going Beyond Counting First Authors in Author Co-citation Analysis
The 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
Analysis of social performance and board of directors in family firms: evidence from quoted Italian companies
Il ruolo del Bilancio Sociale nelle Università pubbliche italiane: una riflessione sullo stato dell’arte
L'articolo intende indagare sull’adozione del Bilancio Sociale nelle Università pubbliche italiane, con l’obiettivo, in particolare, di ricostruirne lo stato dell’arte e di riflettere sul possibile ruolo di tale documento nel superamento della crisi di legittimazione che sta caratterizzando il sistema
universitario italiano. Per raggiungere tale obiettivo l’articolo analizza 30 Bilanci Sociali realizzati da 15 Atenei pubblici negli ultimi anni. I risultati emersi evidenziano che le indubbie potenzialità del Bilancio Sociale non sono pienamente sfruttate dalle Università italiane soprattutto in termini di
apertura verso il complesso dei propri stakeholder
Avere il “controllo degli eventi”: il caso della Fondazione ERT
La gestione di un evento richiede lo sviluppo di un articolato sistema di controllo
in grado di risolvere in modo efficace le consuete problematiche inerenti sia al
reperimento e all’impiego delle diverse risorse richieste, che al contenimento degli effetti
prodotti da eventuali imprevisti negativi, tenendo conto delle tipicità insite nel particolare “servizio”
offerto (la partecipazione all’evento medesimo).
Focalizzandosi sul settore culturale in cui si inserisce il caso studio selezionato, il presente contributo
intende, quindi, fornire un supporto alle organizzazioni interessate ad intraprendere il percorso di
progettazione e controllo di un evento, dapprima esplorando le fasi salienti in cui dovrebbe articolarsi un efficace event management, per poi concludere l’analisi con l’indicazione di alcune utili tips
di riferimento
"Integrating" Business Model and Strategy
This chapter explores the potential role of Integrated Reporting in supporting the relationships between a company’s strategy and the development (i.e. design and
implementation) of its business model. To this aim, we draw on the relevant literature on strategy and on business models, as well as on the recent guidelines provided by the International Integrated Reporting Council framework, to suggest a three step process for linking the company’s strategy to the development of the related business model. An example of such process is presented in the context of low-cost airline companies
Variations on the Author
“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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