1,720,983 research outputs found
A critical analysis of the intellectual capital measuring, managing and reporting practices in the non-profit sector. Lessons learnt from a case study
No full textIn management literature, intellectual capital(IC) is considered the key driver of the competitiveadvantage of the third millennium enterprise firm; consequently,measuring, managing and reporting IC hasbecome a critical issue. Frameworks addressed to measureand report IC have proliferated, nevertheless the adoptionof these frameworks is not so widespread in practice. Thestrong call for critically investigating IC practices has beenraised by several leading authors in the area. Doing acritical and performative IC research means empiricallyresearching IC organisational practices in specific contexts,in order to increase the understanding of the IC dynamics.By critically analysing the IC practices of ANPAS Piemonte,an Italian non-profit organisation chosen for itslong-standing experience in issuing audited IC reports(from 2003 to 2011), the article contributes to the knowledgeof how and why IC is measured and reported in aspecific, outstanding NPO disclosing IC. Moreover, thecase study analysis contributes to shed lights on the leversand barriers that should be faced by other managersintending to implement and effectively use an IC measurement,management and reporting system withinorganisation
IL BILANCIO DEL CAPITALE INTELLETTUALE NEL SETTORE NON PROFIT: IL CASO ANPAS PIEMONTE
No full textScopo dell'articolo è presentare lo stato dell'arte della diffusione del capitale intellettuale nel settore non profit, attraverso lo studio di ricerche nazionali ed internazionali aventi ad oggetto l'analisi degli intangibili nel terzo settore mediante l'analisi di un bilancio intellettuale i un'azienda non-profit, l'ANPAS Piemonte per il triennio 2004-2006The main aim of the article is to investigate the state-of-the-art of the diffusion of intellecctual capital in the non profit sector, by analyzing national and international empirical researches and investigating the Intellectual Capital reports of an Italian nonprofit organization, Anpas Piemonte for the three year period 2004-200
INTELLECTUAL CAPITAL IN THE NON PROFIT SECTOR. MEASUREMENT PROBLEMS AND EMPIRICAL EVIDENCE
No full textIn doctrine, there is wide agreement on what is the main purpose of a company, identified as a firm’s capacity to create sustainable value. In the present economy, known as the knowledge economy, the main company value drivers are considered intangible resources and activities. The present work focuses on analysing the definition and measurement of Intellectual Capital in the non-profit or third sector organizations, and in particular in the health care sector, chosen for its relevance within the third sector.The contribution that this work seeks to provide is to give the reader a better comprehension of the IC theme in third sector organizations, by analysing the empirical evidence of IC national and international investigations in the health care sector and by studying a real case of a non-profit organization, which already drafts an IC report, in order to understand whether, from the IC report study of a health care organization, it is possible to understand the firm’s process value creation and the weight of the IC management as a factor of competitive advantage
Editorial: Is there still something to Learn about the Association of Corporate Governance with Firm Performance?
Full text linkThe association of Corporate Governance (CG) with Firm Performance (FP) has always been an issue relevant tomanagement literature, despite the notable heterogeneity of studies and their mixed results highlighting theopportuneness of continuing to investigate the association of CG with FP. The article aims to contribute to thislively debate by pointing out the main causes of the mixed findings and the contributions of three papers which,in the authors’ opinion, add knowledge to the CG-FP research stream, which deserves more empirical research,as there is still something to learn about this association
Reporting Intellectual Capital in Health Care organizations: Specifics, lessons learned, and future research perspectives
No full textThis article analyzes the concept of intellectual capital (IC) in the health sector sphere by studying thecase of a major nonprofi t research organization in this sector, which has for some time been publishingIC reports. In the last few years, health care organizations have been the object of great attention in theimplementation and transfer of managerial models and tools; however, there is still a lack of attentionpaid to the strategic management of IC as a fundamental resource for supporting and enhancing performanceimprovement dynamics. The main aim of this article is to examine the IC reporting model usedby the Center of Molecular Medicine (CMM), a Swedish health organization which is an outstandingbenchmark in reporting its IC. We also consider the specifi cs of IC reporting for health organizations,the lessons learned by analyzing CMM’s IC reporting, and future perspectives for research
A Conceptual Model of Forces Driving the Introduction of a Sustainability Report in SMEs: Evidence from a Case Study
No full textThe paper aims to depict the forces responsible for an effective introduction of a sustainability report within SMEs. The paper ’s aim is addressed employing the case study methodology. In detail an Italian SME considered a best practice in introducing sustainability innovations has been selected and analyzed. The main outcome of the paper is to use the case study evidence to construct a conceptual model highlighting the forces that drive companies to introduce innovative sustainable management tools. The conceptual model emphasizes as driving forces the capability of the firm to engage with its stakeholders, together with some relevant managerial and organizational features. The adoption of sustainable management tools is the outcome of a strategic alignment of corporate and sustainable strategy, and of the organizational capability to carry on effectively social and environmental responsibility (SER) activities based on the firm’s SER critical dimension
Il report del capitale intelletuale nel settore sanitario: specificità, lezioni apprese, prospettive di ricerca future
No full textL’articolo analizza la nozione di capitale intellettuale (CI) nell’ambito del settore sanitario, studiando un caso di una grande organizazione di ricerca che pubblica da diverso tempo un report del CI. Negli ultimi anni, le aziende sanitarie sonono state oggetto di grande attenzione in termini di implementazione e trasferimento di strumenti e modelli manageriali, ma si registra ancora una mancanza di attenzione al CI come risorsa fondamentale per supportare e migliorare le dinamiche di performance. Lo scopo principale dell’articolo è di esaminare i report del CI utilizzati da una organizzazione di ricerca nel settore sanitario, annoverata tra le best practices nella redazione dei bilanci del CI, il Centro di Medicina Molecolare in Svezia, al fine di sottolineare le lezioni appres
Il report del capitale intellettuale nel settore non profit: esperienze a confronto
No full textIl contributo si interroga sulla possibilità, da parte degli stakeholder di un’organizzazione, di capire il processo di creazione del valore dalla lettura del suo report del CI. La research question (RQ) al centro del paper è pertanto la seguente :RQ I modelli evoluti di report del CI riescono ad evidenziare il ruolo giocato dagli intangibili nel processo di creazione del valore aziendale?L’approccio metodologico seguito nel paper per rispondere alla RQ è quello di un confronto sistematico tra due report del CI di due differenti organizzazioni, uno appartenente ai modelli pionieristici di rendicontazione del CI, l’altro ai modelli evoluti, dal momento che, nella realtà, modelli pionieristici di rendicontazione del CI coesistono con modelli evoluti. Le due organizzazioni sono state selezionate nell’ambito del settore non profit, ed in particolare del settore sanitario. Tale scelta si giustifica nella considerazione che, allo stato attuale, le (poche) ricerche empiriche sul CI sono solitamente concentrate nell’ambito del settore for profit, per cui focalizzare la ricerca sul settore non profit ci avrebbe consentito di esplorare la tematica del CI in un settore ancora poco analizzato sotto tale profilo [Bronzetti, 2008]. Il settore non profit è stato inoltre selezionato per la sua complessità rispetto al settore for profit, per la sua duplice finalità, sociale ed economica, perché è un settore che ha registrato, negli ultimi decenni, in Italia e all’estero, una forte pressione, di natura politica e competitiva, per l’introduzione di cambiamenti di natura manageriale diretti ad una riorganizzazione dei servizi offerti sotto il profilo di una maggiore efficienza ed efficacia, ed in virtù della considerazione che il CI è un frame work più che valido anche per le organizzazioni del terzo settore, nel quale le risorse più importanti sono intangibili
INTELLECTUAL CAPITAL REPORTING PRACTICES IN THE NON-PROFIT SECTOR
No full textChapter 2. A critical analysis of the main scorecard models for measuring and reporting IC in the non-profit sectorThe book focuses on Intellectual Capital (IC) reporting practices within the non-profit sector. This term is an umbrella term, which includes not only the non-profit (or third) sector in strict terms but also all sectors different from the for-profit sector. Nowadays, in a knowledge-based economy, knowledge is critical to for-profit organizations as it is to non-profit organizations (NPOs). In a new competitive environment, NPOs are requested to manage the existing resources efficiently and effectively and to create, maintain and develop new resources based on knowledge. In the book we argue that IC, the dynamic and firm-specific system of knowledge-related resources, provides the right conceptual framework to define and systematize intangible resources and, moreover, that an IC report can be considered the right strategic tool to measure, manage and report IC information to NPOs’ stakeholders
Sustainability Strategy and Management Control Systems in Family Firms. Evidence from a Case Study
Full text linkThe aim of this paper is to investigate how the integration of new forms of sustainable
control systems (SCSs) and traditional management control systems (MCSs), and the use of these
control systems affect the integration of sustainability within organizational strategy. A qualitative
case study based on a longitudinal investigation of an Italian family firm operating in an
environment-sensitive context, the intermodal transport industry, has been used to trace the
company’s pathway to sustainability integration based on the Gond et al. framework. The paper
enriches the Gond et al. conceptualization providing evidence of the external and internal factors
relevant in affecting the organization’s pathway towards sustainability integration. To the best of
the authors’ knowledge, the present study is the first analysis that investigates the integration of
sustainability into organizational strategy in the context of family firms, from the point of view of
performance management systems (PMSs)
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