1,721,063 research outputs found
Il Report Integrato per la rendicontazione del successo aziendale
No full textLa rendicontazione integrata si è proposta nell’ultimo decennio come la nuova “frontiera” dell’accounting ed in particolare del
corporate reporting. Nonostante sia un campo di studio che possiamo definire come nuovo, esso ha dato luogo ad una letteratura copiosa che è cresciuta, probabilmente, in maniera sproporzionata rispetto alla necessaria maturazione scientifica per promuovere una riflessione teorica profonda in grado di contribuire
al progresso della conoscenza. Per tale ragione, continua a rappresentare un’area stimolante e ricca di spunti di indagine
anche in chiave critica. Questo capitolo si pone come obiettivo quello di investigare sul possibile ruolo che il
Report Integrato può avere nel valutare in maniera adeguata, e nel perseguire in maniera efficace, il successo aziendal
Il sistema finanziario a sostegno dell'innovazione eco-compatibile tra forme tradizionali e moderne
No full textIL CONTRIBUTO DEL BILANCIO SOCIALE ALLA VALUTAZIONE DELLA PERFORMANCE DELLE AZIENDE MUSEALI
No full textInformazione non disponibil
Knowledge management in higher education: a literature review and further research avenues
No full textDespite the growing interest in knowledge management (KM) for Higher Education Institutions (HEIs), research on this topic is still fragmented and loosely focused. This paper adds to this research by providing a state-of-the-art of the current literature and outlining overlooked areas of investigation in order to address further studies towards bridging this gap. To this purpose, through a systematic review process, 121 articles have been coded and analysed according to distinct dimensions. Findings reveal that, despite the growing trend of papers on the topic, research on KM in HEIs is still in its embryonic stage with high levels of heterogeneity and lack of wider theoretical constructs. Furthermore, a thematic analysis highlights six main research concepts, from which this paper derives a comprehensive framework integrating the key issues from the literature and suggesting new possible research avenues in the field
The relationship between the board of directors and the performance. Analysis of family and non family firms in Italy
Full text linkThis paper analyses how board composition can affect not only the financial, but also the social
performance of Italian family and non-family firms. Results confirm an improvement in firm
profitability when its board dimension decreased or its number of independent directors increased.
As for social aspects, performance depends on the effectiveness and efficiency of the Board’s
decision-making process, as well as on the corporate culture and the individual culture of directors.
The role of the Board may be important in shaping corporate culture and thus the sensitivity and
awareness of the corporate socio-political dimension of management, if it is acknowledged at a
leadership role level.Este trabajo analiza cómo afecta la composición del Consejo de administración al rendimiento
financiero y social de empresas familiares y no familiares italianas. Los resultados confirman una
mejora en la rentabilidad de la empresa cuando el tamaño del Consejo disminuye o el número de
directores independientes aumenta. En cuanto a aspectos sociales, el rendimiento depende de la
efectividad del proceso de toma de decisiones del Consejo, tanto como de la cultura corporativa y
la cultura individual de los directores. El papel del Consejo es importante para dar forma a la
sensibilidad y conciencia de la dimensión política y social de la empresa, si se reconoce su papel de liderazgo
Il sistema finanziario: una ricognizione sugli istituti operanti nella Provincia di Siena
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