1,720,991 research outputs found
Relational capital: an empirical analysis on social cooperative enterprises belonging to a network
Get PDFPurpose –This paper aims to assess the relational dimension of Italian Social Cooperative Enterprises (SCEs) belonging to a network, through the use measure of services supplied by network, depending on the geographical localization and the sector.
Design/Methodology/Approach–A survey was conducted in 2016 involving 151 Italian social cooperatives which provide social, educational and health care services (A-type) or work integration for disadvantage people (B-type). In the survey, the respondents were called to give a judgement on the use measure of services provided by network. Each variable is measured through a 1 to 8 Likert-type scale. A Principal Component Analysis (PCA) has been applied in order to identify the principal categories of services.
Findings–After performing the PCA of services provided by network, two main components have been identified. The first one, called Strategic and Competitive Services, refers to the network services able to improve the competitive ability of SCEs through innovation, training, information sharing and image promotion; it explains 44.18% of total variance. While the second component is represented by the Administration and Commercial Services, that are typically operative services and it explains 10.66% of total variance. The total cumulative variance is equal to 54.85%.
Research limitations - It may be argued that the main limitation of the study is related to the empirical research that includes SCEs exclusively belonging to five specific sectors. Thus, the results could potentially be influenced by the context and the low respondent rate. Additionally, the PCA is focused on a set of services supplied by network of SCEs that should be enriched.
Further research - It could be interesting to investigate the relationships among the Intellectual Capital (IC) sub-components and Social Capital (SC) sub-dimensions
The role of intellectual capital in social cooperatives within a network to support strategy implementation and corporate performance
Get PDFPurpose-This paper aims to examine the Intellectual Capital (IC) within social cooperatives that work in non-profit sectors (NPOs), and to determine which components of IC are more valuable for firm performance and more effective for implementation of business strategies. Design/Methodology/Approach- This paper reviews the above concepts in the light of the non-profit environment and tries to analyse the interaction between the components of Intellectual Capital and the corporate performance in the social cooperative enterprises, in which the intangible resources are particularly relevant. Findings- IC is an important resource that social cooperatives need to develop in order to gain sustained strategic advantage and sustainable performances. Research limitations/implications- The awareness of intangible assets importance should represent an incentive for managers to measure, monitor and manage these resources. The limitations of this study are related to the empirical research that include exclusively social cooperatives belonging to a specific group, the CGM Networ
The effect of intellectual capital on the performance of social cooperative enterprises
Get PDFPurpose - This paper aims to provide empirical evidence of the interrelationship between the Intellectual Capital (IC) within social cooperatives that work in non-profit sectors (NPOs) and business performance, trying to identify which IC components are more valuable for firm performance and more effective for the implementation of business strategies.
Design/Methodology/Approach - This paper tries to identify the components of Intellectual Capital that affect the corporate performance of social cooperative enterprises, in which intangible resources are particularly relevant. Ordinary Least Square (OLS) regression is used for the purpose of analysis. Four different OLS models will be employed in order to verify the effect of IC on both mission-based performance and economic-financial performance of social cooperatives.
Findings - IC is an important resource that social cooperatives need to develop in order to gain a long-lasting competitive advantage and sustainable performance. The findings show a significant and positive impact of human and structural capital on mission-based performance and a significant and positive effect of human and relational capital on economic-financial performance.
Research limitations/implications - The awareness of intangible assets importance should represent an incentive for managers to measure, monitor and manage these resources. The main limitation of this study is represented by the restricted size of sample used for the empirical research because of a low reply rate to the survey. Moreover there are no shared models to estimate the impact of IC components on the economic-financial and mission-based performance of NPOs
Diversity and Inclusion: How Does ISO 30415 Affect a Company’s Business Model?
No full textThe International Standard Organization (ISO) published the first international certification, ISO 30415, regarding Human Resource Management—Diversity and Inclusion in May 2021. The new standard identifies a series of principles, roles, actions, policies, processes, and measures that support and develop diversity and inclusion in companies. The adoption of ISO 30415 influences the entire organization, triggering a rethinking of business practices and processes and the business model’s design. In this sense, the introduction of this standard creates great challenges and opportunities for organizations. The concepts of diversity and inclusion bring out a competitive
advantage for organizations looking to increase innovation and enhance their resilience, sustainability, and reputation. Despite the growing interest shown by governments, private and public institutions, and companies toward diversity and inclusion issues, empirical research on the implementation of ISO 30415 in organizations is still limited. Our paper aims to narrow this research gap by answering the following question: How does the ISO 30415 certification affect a company’s business model? Empirical research based on the qualitative analysis of a single case study was
conducted to answer this question. Findings show that the main changes in the business model can be conducted into activities devoted to creating new capabilities, establishing new partnerships, advancing technologies, and implementing new processes to promote issues of diversity and inclusion. Notably, the new capabilities, technologies, processes, and partnerships did not cause a radical business model innovation in the case analysed but rather an incremental change in the business model since the concepts of diversity and inclusion were already strongly present
in the company’s culture. This study offers valuable insights into the management diversity research area. Moreover, several practical implications emerge from results that improve entrepreneurs, managers, and governments’ awareness of the benefits deriving from the adoption of ISO 30415
Performance measurement in social cooperative enterprises
Get PDFThe paper proposes a theoretical model through which to assess the mission-based performance of social cooperative enterprises through economic-financial measures, employing balance sheet data. The aim is to verify which variables concerning the economic-financial performance (in terms of liquidity, profitability, equity adequacy and efficiency) can affect the variation of employees’ number. The employee growth represents one of social scopes to achieve for social cooperatives. The results show that the variation of employees’ number, as a measure of mission-based performance, is positively influenced by Revenue and Fixed assets growth, equity adequacy (Capital strength) and by value added per capita as productivity measure of human capital
Gender Equality Plan: An Explorative Analysis of Italian Academia
No full textSince 2015, the European Union, always sensitive to gender issues, has been recommending and actively supporting the implementation of the Gender Equality Plan (GEP) in academic and research organisations: a set of commitments and actions that aim to promote gender equality through a process of structural change. Moreover, the European Commission recognises GEPs as an eligibility criterion for participation in all Horizon Europe calls for research and innovation. Gender issues in academia are particularly topical in Italy. According to the last Global Gender Gap Report, in terms of economic participation and opportunities, Italy ranks 110th out of a total of 146 states, after several developing countries. In the country, even though women outnumber men among graduate students, a strong inequality in superior grades of the academic careers persists. In compliance with Decree No. 2/2019, and in line with EU-COM No.152/2020, Italian universities are required to adopt a GEP, which identifies the strategy of individual universities for gender equality. Consequently, most Italian universities have implemented their first GEP edition in last two years. Despite the growing attention to gender issues in academia, studies on GEP implementation and content are still scarce. Therefore, this paper aims to explore the implementation of GEPs in Italian universities by responding to the following research question: (RQ1) What is the state of the art about GEPs in Italian universities? Content analysis will be employed to identify to what extent universities have disclosed the information related to their GEPs. The study consists of the analysis of the total population of 67 Italian public universities that have been drafted referring to the period 2019-2025 (except for one GEP drawn up for 2015-2021). Results highlight that most universities easily disclose information on goals, actions, beneficiaries and institutional members and that universities seem to have difficulties in identifying the subjects operationally involved in the plan implementation, the financial resources and the expected results of the policies adopted for each action. This paper is original for two reasons. First, it provides insights into GEPs as a novelty strategic tool. Second, it represents the first empirical study that provides an overview of the GEPs’ structure and contents, with a focus on Italian academia
The most relevant KPI’s of Intellectual Capital for social cooperative enterprises
Get PDFPurpose-The paper aims to identify the main value drivers of intellectual capital (i.e. human, relational and structural capital) which significantly affect the value creation process by social cooperative enterprises. Design/methodology/approach-A survey has been conducted involving 151 Italian social cooperatives which provide social, educational and health care services (A-type) or work integration for disadvantage people (B-type). We have developed 22 Key performance indicators able to map the three components of IC for social cooperatives according to the extant literature about NPOs (Non-Profit Organizations) and IC (Intellectual Capital).The descriptive statistical analysis allows to assess the differences among the intellectual capital components according to the geographical localization and the belonging sector of social cooperatives. Findings –The cooperative enterprises which recorded an employment growth in 2015 represent 54% of sampled cooperatives and they are mainly located in the North of Italy. The A-type social cooperatives are characterized by the highest level of graduate employees and yearly training hours per employee. The social cooperatives belonging to a network represent 74.83% of the sample. The network allows to access to a wide range of services in support of the core activities. The A-type social cooperatives express a better judgement about the quality of their relationships with the customers, the community and institutions. These enterprises, especially if they are located in the North and Centre, allocate greater resources to the information and communication technology, they guarantee a greater access to the intranet network and they are more innovative and able to provide new services. One or more certifications are owned by 79.47% of sampled enterprises. The adoption of quality certifications is more common among the A-type social cooperatives located in the South. Originality/value-We focus the attention on the Non-profit sector that is still scarcely studied concerning the role of IC and its effect on the economic and mission-based performance of social enterprises. The social cooperatives are knowledge-intensive enterprises, mission-driver organizations and characterized by human-capital intensive processes and they provide services with a high relational content. It is important to understand how the geographical localization and the sector influence these characteristics
CAUSES OF CORPORATE CRISIS: AN INVESTIGATION ON SMES TO SUPPORT THE LEARNING PROCESS
No full textThe study is an invitation to reflect on the leading (internal and external) causes of the crisis for SMEs while taking their corporate age into account, and act as a useful tool when identifying the critical areas that require intervention to prevent or mitigate the crisis. A questionnaire was administered to the legally appointed bankruptcy trustees that managed 228 bankruptcy procedures. Descriptive statistical analysis and exploratory factor analysis have been employed. Data shows that planning activities, governance, and ownership issues (as internal factors), in addition to economic and industrial crisis (as external determinants) are recognized as a prerogative for a firm bankruptcy procedure activation. The main limit concerns the reduced sample size due to challenges in the data gathering process while also considering the “bankruptcy status” and the reference context; these are characterized by small-sized enterprises, hilly and mountainous landscapes, and fairly secluded locations with poorly developed infrastructures
Thematic areas and key actions in Gender Equality Plans: evidence from Italian universities
No full textThe European Union has been advocating for Gender Equality Plans in academic and research organisations since 2015, recognising them as a criterion for eligibility in Horizon Europe calls for research and innovation. The European Commission defines GEPs as a set of commitments and actions that aim to promote gender equality in an organisation through a process of structural change. Italian universities are now required to adopt GEPs in compliance with Decree No. 2/2019 and EU-COM No.152/2020. While most Italian universities have implemented their first GEPs, studies on their implementation and content are still limited. This study aims to explore the state of GEPs in Italian universities by analysing the extent of information disclosure in terms of actions planned. Special attention has been devoted to the area of work-life balance and organisational culture. Our study has found that universities are acknowledging the significance of promoting work-life balance and providing family care assistance. However, universities have not planned enough measures to address workplace well-being and mitigate threats to diversity and inclusion
The Enactment of Gender Equality Plans in Academia. Insights from the Italian Context
No full textThe European Union has been advocating for Gender Equality Plans (GEPs) in academic and re-search organizations since 2015, recognizing them as a criterion for eligibility in Horizon Europe calls for research and innovation. In compliance with Decree No. 2/2019, and in line with EU-COM No.152/2020, Italian universities are required to adopt a GEP, which identifies the strategy of in-dividual universities for gender equality. Consequently, most Italian universities should have im-plemented their first GEP edition in the last few years. However, despite the growing attention to gender issues in academia, studies on GEP implementation and content are still scarce. There-fore, this paper aims to explore the implementation of GEPs in Italian universities by responding to the following research questions: (RQ1) What is the state of the art regarding GEPs in Italian uni-versities? (RQ2) What thematic areas and key actions are included in the GEPs to identify and address gender inequalities and bias?
The study focuses on the total population of 67 Italian public universities. Results highlight that most universities have adopted their first GEP. Nonetheless, there is a lack of homogeneity in terms of conciseness, completeness, and compliance with the guidelines provided by CRUI (the Conference of Italian University Rectors) for the drafting of GEPs. Universities easily disclose in-formation on goals, actions, beneficiaries, and institutions but seem to have difficulties in identify-ing the subjects operationally involved in the implementation plan, the financial resources, and the expected results of the policies adopted for each action. In addition, our study has found that universities are acknowledging the significance of promoting work-life balance and providing family care assistance. The “Work-life balance and organizational culture” is in fact the most highly de-veloped strategic area in all the GEPs analyzed
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