1,720,958 research outputs found
Contesto esterno e crescita delle imprese familiari
No full textContesto esterno e crescita delle imprese familiar
Entrepreneurial learning in Family SMEs: The role of family in communities of practices
No full textEven if entrepreneurial learning (EL) is an important area of research, it remains relatively undeveloped in the context of family SMEs, which are characterized by specific process of learning and change. In particular, little is known about the family role in enhancing or inhibiting EL in family SMEs. Therefore, a vital gap exists in understanding how family SMEs and EL process might be related. This article aims to start filling this gap, examining EL in the context of family SMEs. To this aim the following research question is firstly formulated: how EL takes place in the family SMEs? Furthermore, the paper focuses on the influence of family on the learning process, providing empirical evidences to the following research question: how family impact the EL outcome in family SMEs? The study draws on concepts of communities of practice (CoP) and legitimate peripheral participation in order to investigate the relationship between family’s role and learning through an interpretive and inductive analysis of three case studies. We conduct a “qualitative” analysis based on the multiple case study tecnique, analyzing three companies in-depth and over time by using many different data sources, and developing insights through a comparative logic. Our findings document that some family characteristics have a clear impact on EL process and outcome. Specifically, the study provides two empirical contributions to the existing frame: 1) the family’s role inside the CoPs’ EL process; 2) the family’s role in shaping both the EL type (explorative or explitative) and the speed of learning (quick or slow) and execution processes, by instilling pressure in the social context throughout the CoP. Our exploration of the EL process within the family SMEs context reveals some clear aspects: knowledge creation and sharing occurs within the CoP; the CoPs’ mechanisms of knowledge are strongly influenced by some family characteristics; the interactions among such characteristics affect the EL mechanisms by influencing the type of learning and the speed of learning and execution processes
Linking financial statements to business models: empirical evidence of annual report’s ability to predict sustainable performance
No full textFinancial accounting research increasingly includes business model (BM) constructs, but the ability of financial reporting to capture BM characteristics has not been verified. This study empirically explores the links between BMs and accounting choices by clustering a sample of 103 European listed companies according to an innovative, nonlinear algorithm (self-organizing map) that uses pertinent industrial, strategic, governance, and financial variables to uncover different dimensions of a BM. The authors investigate accounting choices (accounting measurement, accounting treatment, and disclosure level) by companies that belong to the different identified BMs. The analysis of the relations between different company BMs and their accounting choices indicates no significant connections, which offers empirical confirmation of the criticisms regarding the inability of financial reporting to represent (or even consider) a company’s BM. The results suggest further attempt to capture BM in financial reporting, which requires regulators to establish accounting standards that acknowledge the value creation process of an entity and incentivize managers to represent those processes
How stakeholder management fosters firm growth behaviour: emerging patterns from family firms that out-perform competitors
No full textIn this paper we adopt multiple and longitudinal case study research to explore the connections between firm growth and stakeholder management. Through the analysis of five family-owned firms that reached and maintained a leadership position in their respective industries or segments over a long time period, we develop a model showing that outperforming competitors adopt (i) an idiosyncratic growth behaviour and (ii) a hierarchical, dynamic stakeholder management, that are embedded in the leaders’ view of the firm wellbeing as an overarching goal. This article contributes to advancing theory on the strategic management vs. ethics debate and can be a useful guide for managers who are interested in reflecting on goals, values, and beliefs underlying their firm’s growth behaviour
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
Variations on the Author
Full text link“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
Full text linkWe 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
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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