1,720,999 research outputs found
The text analysis in the web disclosure: which stakeholders?
No full textIn a competitive environment driven by reputation and digitalization, the web disclosure has become a critical element in order to achieve business results. In this contest websites act an important role; in fact it’s not disputed that websites are information vehicle able to influence stakeholders.
Many studies focused their attention on the analysis of reporting documents provided by companies. An analysis method is given by the text analysis. In the same direction this work aims to evaluate the aptitude of the web disclosure to provide information to a widest possible group of stakeholders. The identification of recipient stakeholders is based on the IAS Framework: investors, suppliers, customers, the public, employees, government and their agencies.
More specifically this work moves from the comparison of the web disclosure and the company external reporting considering that they aim to inform the same population of stakeholders. In this sense, selecting a sample, it’s possible to verify the most used words and match them with stakeholders in order to evaluate which are the most considered ones in the communication process.
From these assumptions, after the identification of the sample, the first step consists in the extraction of text contents from the investor relation pages. Then most frequent words are matched with stakeholders. This way, aware that the external reporting is mainly addressed to the investors, we are able to evaluate the weight that the other stakeholders have in the disclosure process
Bookkeeping methods and accounting controls: Developments within the Abbey of Montecassino from the 15th to the 17th century
No full textThe purpose of this paper is to discover the connection between the introduction of the double entry bookkeeping method and accounting controls within the Abbey of Montecassino. In particular, the analysis aims to explore the accounting history at the time of the entrance into the Santa Giustina Congregation from the 15th to 17th century.
Adopting a diachronic approach, the paper is developed with the aim to understanding if there is a link between entrance into the Santa Giustina congregation and introduction of the double bookkeeping method in 1504. It proves that accounting behaviours are strongly connected with the need for controls between accountants and external users of accounting books, confirming the hypothesis of the new accounting history theory that considers bookkeeping as social construction. The methodology is based on a comparison between two different methods of recording in the Abbey of Montecassino: the first refers to the period from 1450 to 1504 (Commendatory era) while the second considers the period after entrance into the Santa Giustina Congregation in 1504
L’evoluzione degli assetti istituzionali per il superamento della crisi. Montecassino nella Congregazione di Santa Giustina
No full textThis work contributes to the historical-accounting literature by proposing an analysis of the correlation between accounting practices and institutional structures and their impact on the transition of the Montecassino Abbey from the Commendam era to the Santa Giustina Congregation. The study aims to shed light on an event relevant to understanding the development of Benedictine monasticism between the 15th and 17th centuries. The research is based on an interpretive-qualitative methodology, using primary and secondary sources that, read through the theoretical framework of neoinstitutionalism, allow for individual forms of isomorphism implemented by the Abbey of Montecassino for entry into the congregation of Santa Giustina. The entry into the Congregation played a key role in overcoming the profound state of crisis in values, spiritual, and economic terms by integrating the implementation of accounting and reporting techniques fundamental to regaining legitimacy for the religious institution. As stated by several scholars, the theoretical framework of neoinstitutionalism has helped to emphasize the importance of accounting as a provider of rationality and as a rational belief system whose use legitimizes the survival of specific organizational structures. The originality of the work lies in defining how, already in the era and context analyzed the structures, processes, and performance of organizations in crisis situations must be understood as responses to social requirements and expectations, rather than as isolated and improvised actions of organizational members. In general, organizations tend to act similarly to other organizations. Therefore, their actions should be understood as seeking acceptance and minimizing disruption risks. These types of alignments increase in times of crisis as uncertainties between organizations and their stakeholders are amplified. When under pressure, organizations act to reduce these uncertainties by incorporating solutions, units, patterns, and patterns of behavior that are perceived as rational, efficient, necessary, and morally correct. The first phase of our research consisted of collecting historical sources analyzing the rise of the Benedictines and related environmental events. In particular, the collection of historical books by religious and lay scholars aimed to define the historical context of our research in the period between the 15th and 17th centuries. The acquisition and interpretation of the reports of the governing body (General Chapter) allowed us to define the governance of the networked monasteries in the management of resources. In addition, the documentary analysis of five account books of the Montecassino Abbey Library was carried out to define relevant and original insights into the changes of accounting practices in Montecassino Abbey during the investigated period. The paper shows how the Abbey of Montecassino overcame the moment of profound crisis it went through in the 15th century by joining a network of religious institutions that, by mobilizing the necessary resources, achieved a change-supported by changing accounting practices that enabled its survival
Prudenza vs. Correttezza: sulla capacità di ammortamento come criterio di stima del valore recuperabile nel modello contabile civilistico italiano
No full textNell’ambito della Sua lezione in tema di creazione e misurazione del valore , Luciano Marchi sottolinea la necessità di ricorrere a una logica integrata redditua-le-patrimoniale nella redazione del bilancio d’esercizio e, per questa via, si imbat-te nel tema relativo alle svalutazioni e rivalutazioni patrimoniali secondo gli im-pianti normativi descritti dal modello civilistico e dal paradigma IAS/IFRS.
In questo senso, il chiaro Autore giudica “senz’altro non corrette le risposte fornite dai principi IAS/IFRS in termini di fair value e test di impairment”, ritenen-do “emblematico, a tale riguardo, il caso dello IAS 36 e del collegato OIC 9 sulla svalutazione per perdite durevoli di valore delle immobilizzazioni materiali e imma-teriali con procedure di impairment test differenziate in rapporto alla classe dimen-sionale delle aziende”.
In particolare, Egli osserva che “nell’indicato OIC 9, il valore recuperabile di un’attività viene ricondotto al maggiore tra il suo fair value e il suo valore d’uso, laddove il valore d’uso è determinato sulla base del valore attuale dei flussi finan-ziari futuri che si prevede abbiano origine da un’attività lungo la sua vita utile. Si suggerisce poi un approccio semplificato per le piccole imprese basato sulla capa-cità di ammortamento, a partire dalla stima dell’andamento prospettico della ge-stione, così come desunto dai piani aziendali a cinque anni”.
Nel commentare il suddetto approccio alle svalutazioni e rivalutazioni patrimo-niali, l’Autore sostiene che il metodo della capacità di ammortamento “essendo basato sulla valutazione dei flussi reddituali, è senz’altro preferibile a quello dell’attualizzazione dei flussi di cassa ... perché determina una riduzione del grado di incertezza e soggettività delle valutazioni”; inoltre, citando il Guatri, afferma che esso è in grado di esprimere valori economici “legati a capacità reddituali già dimostrate e perciò a flussi reddituali attesi di raggiungimento molto probabile” ; conclude, infine, che “tale approccio “reddituale” non dovrebbe essere l’eccezione, ma la regola per tutte le aziende, a prescindere dalla dimensione”.
Il presente contributo prende le mosse dalla suddetta presa di posizione del chiaro Autore e si pone l’obiettivo di dimostrare che la scelta del legislatore non solo non è coerente con un’appropriata logica integrata patrimoniale-reddituale, ma è potenzialmente in grado di generare un’aporia concettuale tale da rimettere in discussione lo stesso sistema contabile prefigurato dal modello civilistico di reda-zione del bilancio , rendendo vani gli sforzi di ricostruzione sistematica della norma compiuti dalla dottrina nel corso degli anni.
Ciò consentirà, altresì, di dimostrare che, quando le scelte normative in materia di informativa esterna d’impresa non si innestano all’interno di un quadro teorico adeguato, lungi dal rivelarsi chiarificatrici, rischiano di diventare una pericolo-sa fonte di ambiguità, in grado di disorientare gli amministratori, in vista dell’adozione di comportamenti virtuosi o, comunque, non suscettibili di configurare i cc.dd. “presupposti oggettivi” del reato di false comunicazioni sociali (esposizione di fatti materiali rilevanti non rispondenti al vero o omissione di fatti materiali rilevanti in modo concretamente idoneo ad indurre altri in errore).
A tale scopo, il prosieguo del lavoro si articolerà come segue: dopo un sintetico richiamo ai cardini del sistema contabile italiano, così come disciplinato dagli articoli 2423 e seguenti del codice civile e, in particolare, al ruolo che in tale si-stema rivestono i fondamentali principi della “correttezza” e della “prudenza”, si procederà a descrivere in che modo i suddetti principi possono influire sulla c.d. “svalutazione durevole”, procedimento attraverso il quale, in presenza di talune condizioni, il valore contabile delle immobilizzazioni viene ricondotto al rispettivo valore recuperabile; al termine della suddetta analisi, si evidenzierà come il dettato dell’OIC 9 sia potenzialmente in grado di generare una contraddizione all’interno del modello teorico-contabile contenuto nella disciplina civilistica in tema di in-formativa esterna d’impresa; a conclusione del lavoro, si offriranno talune riflessioni, provando a delineare, in chiave interpretativa o modificativa della norma, possibili soluzioni alla contraddizione emersa nel corso della trattazione
La comunicazione non-finanziaria delle imprese di grandi dimensioni non quotate
No full textLa comunicazione non-finanziaria è un tema molto dibattuto in questi anni, anche per effetto del processo di regolamentazione che vede aumentare progressivamente il livello di informativa all’interno del fascicolo di bilancio, con l’obiettivo di migliorare la trasparenza sui mercati. Le imprese non quotate di grandi dimensioni sono direttamente interessate a tale dibattito, in quanto la Commissione Europea ha in esame una proposta di Direttiva che intende ampliare la platea di applicazione degli obblighi di rendicontazione non-finanziaria, ad oggi limitata alle sole imprese quotate, anche a questa categoria di imprese. La Commissione ritiene infatti che le imprese di grandi dimensioni, indipendentemente dalla loro quotazione sui mercati finanziari, debbano garantire una rendicontazione pubblica di carattere non-finanziario considerato l’impatto che le stesse esercitano nell’ambiente di riferimento.
In questo scenario, la ricerca analizza la comunicazione di informazioni non finanziarie pubblicate all’interno del fascicolo di bilancio di 250 imprese italiane di grandi dimensioni non quotate e appartenenti a diversi settori
di attività, con l’obiettivo di far luce sulle pratiche comunicative adottate.
Focalizzando l’analisi sui bilanci 2019, la ricerca consente inoltre di verificare se e in che misura le imprese, al momento della redazione del bilancio, hanno utilizzato la comunicazione non-finanziaria come strumento per
anticipare ai propri stakeholder gli effetti conseguenti alla pandemia da Coronavirus sulla gestione futura dell’attività e i relativi impatti di carattere economico-finanziario.
I risultati dell’analisi mostrano come le imprese forniscano in modo generalizzato informazioni non-finanziare, sebbene con diverso livello di dettaglio. Tra i temi più ricorrenti prevalgono, come prevedibile, gli aspetti direttamente richiamati dal dettato dell’art. 2428 del Codice Civile, ovvero l’informativa relativa all’innovazione e allo sviluppo e l’informativa sui rischi. Meno frequenti risultano, invece, informazioni sull’ambiente esterno che riguardano le relazioni con i clienti o altre forme di collaborazione.
Dal confronto dei risultati per area geografica non emergono differenze significative. Similmente, non si rilevano differenze significative tra settori di attività, fatta eccezione per le imprese di servizi di carattere non-finanziario
che presentano un livello medio di informazione significativamente inferiore rispetto agli altri
L’OIC 9 e le perdite durevoli di valore tra dottrina economico-aziendale italiana e prassi internazionale
No full textWomen's role in Long-Lasting Family Business: an Analysis of the Narratives
No full textLong-lasting family businesses are usually equipped with dense storytelling about the foundation and the development of the firm. These narrations are implemented through various techniques and carry on much information about heritage, values and people who made the longevity and the success of the firm. From the cultural point of view, family businesses are particularly interesting organisations as their operations are strictly linked to personal stories of owners and founders. In this vein, we performed a qualitative analysis to understand how women's role is described in narratives of firms.
The research aims to analyse such narrative information to (1) verify the presence of a description of women's role, (2) individuate the temporal location of women's role narratives (period and/or business phase), (3) understand which values (e.g. ethical, human, etc.) are currently linked the women’s role.
The first step of the research consists in the selection of a panel of long-lasting family businesses. For this purpose, we considered Italian firms associated with the Henokiens (https://www.henokiens.com/index.php) an international association between bicentenary family companies. The Henokiens Association has been founded in 1981 to promote the concept of family businesses as a viable alternative to multinational corporations; it currently gathers 49 members (12 Italians, 15 French, 9 Japanese, 4 German, 3 Swiss, 2 Dutch, 2 Belgian, 1 English and 1 Austrian).
The (qualitative) research is designed as a multiple case study by using secondary sources (websites, papers, newspapers, magazines, etc.).
Limitations: The research only considers firms that are associated with the Henokiens Association but other long-lasting family businesses (at least bicentenary firms) may likely exist over the countries represented in the association.
Further perspectives: The research considers Italian family businesses. Further developments may include an analysis of the other countries’ perspective as well as a comparison between them
The contribution of blockchain technologies to anti-corruption practices: a systematic literature review
No full textThis paper proposes a systematic literature review emphasising scholars' view on the impact of the adoption of blockchain technologies to fight corruption. Providing a deep understanding of the state of the art, the paper drafts implications and valuable insights to address future research. The connection of anticorruption policies and blockchain technologies has been investigated using Scopus database and ABS journal ranking. The importance assumed by anticorruption policies and the innovativeness of the blockchain technology, thanks to its characteristics of immutability,
automatic timestamping and distributed architecture, needs to be investigated in an integrated perspective. This study provides for the first time a systematic connection among anticorruption practices and blockchain towards the lens of the business,
management and accounting field, providing valuable implications, insights and emerging issues
KNOWLEDGE TRANSFER IN A START-UP CRAFT BREWERY
Get PDFPurpose – The purpose of this paper is to explore the role of the entrepreneur in the knowledge transfer (KT)
process of a start-up enterprise and the ways that role should change during the development phase to ensure
mid-term business survival and growth.
Design/methodology/approach – An in-depth, qualitative case study of Birra Flea, an Italian Craft
Brewery, is presented and analysed using Liyanage et al.’s (2009) framework to identify the key components
of the KT process, including relevant knowledge, key actors, transfer steps and the criteria for assessing its
effectiveness and success.
Findings – The entrepreneur played a fundamental and crucial role in the start-up process, acting as a
selective and passionate broker for the KT process. As Birra Flea matures and moves into the development
phase, the role of the entrepreneur as KT’s champion needs to be integrated and distributed throughout the
organisation, with the entrepreneur serving as a performance controller.
Research limitations/implications – This study enriches the knowledge management literature by
applying a framework designed to provide a general description of KT, with some modifications, to a single
case study to demonstrate its effectiveness in differentiating types of knowledge and outlining how KT can be
configured to support essential business functions in an SME.
Practical implications – The analysis systematises the KT mechanisms that govern the start-up phase of
an award-winning SME, with suggestions for how to manage KT during the development phase. Seldom are
practitioners given insight into the mechanics of a successful SME start-up; this analysis serves as a practical
guide for those wishing to implement effective KT strategies to emulate Birra Flea’s success.
Originality/value – The world’s economy thrives on SMEs, yet many fail as start-ups before they even have
a chance to reach the development phase, presenting a motivation to study the early stages of SMEs. This
study addresses that gap with an in-depth theoretical analysis of successful, effective KT processes in an
SME, along with practical implications to enhance the knowledge, experience and skills of the actors that
sustain these vital economic enterprises.
Keywords Knowledge transfer in start-ups, SME start-ups, SME development, SME business processes,
Craft beer
Paper type Case stud
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