1,720,980 research outputs found
MODALITÀ DI APPLICAZIONE DELLE TASSONOMIE XBRL: RUOLO DEI REGULATOR ED EFFETTI SULLA RAPPRESENTAZIONE DEI VALORI DI BILANCIO
No full textDigitalization of Social Impact for Social Economy Organizations
Full text linkSocial impact accounting is a significant issue for social economy organizations (SEOs), such as associations, foundations, social enterprises, social cooperatives, and other nonprofit organizations that aim to be transparent and accountable. The academic accounting literature addresses theoretical and empirical contributions on the methods and tools of measurement, assessment, and reporting of social impact. However, there are few contributions on the emerging topic of the digitalization of the social impact accounting process. Preliminary research analyses consider digital tools such as distributed ledgers including blockchain, big data, artificial intelligence, and the Internet of Things as innovations that allow SEOs to be more accountable and transparent with their social impacts and value created. The increased attention to these technologies opens the way for new and multidisciplinary research questions on this topic.La comptabilité de l’impact social est une question importante pour les organisations de l’économie sociale (OES) telles que les associations, les fondations, les entreprises sociales, les coopératives sociales et d’autres organismes sans but lucratif qui visent à être transparents et responsables. La littérature comptable académique traite déjà des contributions théoriques et empiriques aux méthodes et outils de mesure, d’évaluation et de compte rendu de l’impact social. Cependant, il existe peu de contributions sur le récent sujet de la numérisation de la comptabilité sociale. Des analyses de recherche préliminaires considèrent les outils numériques tels que les registres distribués, les chaînes de blocs, les mégadonnées, l’intelligence artificielle et l’Internet des objets comme étant des innovations permettant aux OES d’être plus responsables et transparentes par rapport à leurs impacts sociaux et à la valeur qu’elles créent. L’attention accrue portée à ces technologies ouvre la voie à de nouvelles questions de recherche multidisciplinaires sur ce sujet
Internet of things: Emerging impacts on digital reporting
No full textThis paper develops a future research agenda for fostering a resurged interest in digital reporting through the emergence of the Internet of Things (IoT). Drawing upon the media richness and corporate communication frameworks, we enquire the evolving stages of digital reporting and review the contemporary academic literature on IoT to discuss the opportunities and practical concerns for developing future advances in the digitisation of accounting information. Our analysis explores how the media richness-related features of IoT fit, challenge and enhance the dynamics that constitute corporate communication, i.e.: communicator, message, medium/channel, audience, relationship and conversation. This paper opens new directions of research on advances in digital reporting and sheds light on the innovative ways accounting information is co-produced and shared through the IoT. © 2021 Elsevier Inc
XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS
No full textThe systematic adoption of the eXtensible Business Reporting Language (XBRL) for financial reporting represents a great challenge. Worldwide, a large number of regulators are making an effort to promote the adoption of this standard to sim- plify and enhance the communication of financial information. This requires the definition of well-structured taxonomies that can standardize and accommodate the content of financial reports prepared by firms. This study aims to analyze the regulator-led adoption of XBRL for financial reporting. It examines the XBRL taxonomies used by Italian firms to reflect their financial reporting under rule- based Italian GAAP and principles-based International Financial Reporting Stan- dards (IFRS). We compare the alignment of the Italian GAAP taxonomy and the IFRS taxonomy with Italian companies’ financial statements and find two different levels of fit. The results offer useful insights for regulators and policy makers in prescribing or establishing appropriate taxonomies. We illustrate the potential impacts of the different taxonomies on the quality of financial reporting in terms of comparability and potential loss of information
TASSONOMIE XBRL E PRATICHE DI REPORTING DELLE IMPRESE ITALIANE: ALCUNE EVIDENZE EMPIRICHE
No full textDAL BILANCIO DI ESERCIZIO ALLA PRIMA NOTA. PROSPETTIVE EVOLUTIVE SULL'UTILIZZO DI XBRL NELL'INFORMATIVA AZIENDALE
No full textSistemi informativi aziendali, modelli di rendicontazione e disruptive technologies: riflessioni e prospettive
No full textIntegrating the Business Model Puzzle: A systematic Literature Review
Full text linkThe business model is a fashionable theme, but there is much confusion on its meaning and features. This paper provides a systematic literature review of the business model in Strategy and General Management fields, analysing 282 articles and 11 correlated books. We propose a conceptual framework in order to organise the review according to two areas of interest: the ontological aspects (i.e., origins, definitions, components and taxonomies of the business model; the relationship between the business model and strategy); and the evolutionary aspects (i.e., the business model innovation; the open business model; and the sustainable business model). Results suggest that, despite high academic interest, an agreed conceptualisation of the business model is still lacking. Hence, this study aims to uncover, classify and integrate the main units of analysis on business model research, while also identifying future directions and perspectives
The Competitiveness of Firms through the Sustainable Business Model: A Decade of Research
No full textThe theme of the Sustainable Business Model has received increasing attention in recent years, spanning many areas of interest. Several initiatives promoted by the European Union emphasize the role of sustainability in industrial development, with the aim of driving firms to pursue global competition. In this context, it is interesting to step back and reflect on the topics studied regarding Sustainable Business Models, as well as the theories used - or even developed - and methods applied in the academic literature. The purpose of this paper is to provide a survey of the literature on the Sustainable Business Model to identify in which way it influences the competitiveness of firms. The review is based on a systematic query of journal articles and reviews included in Scopus and the Web of Science. The results are organized into the three components: extant frameworks referenced, research methods adopted, and findings. The findings are categorized according to the following areas of interest: Components, Frameworks, Implementation, Performance, and Drivers & Barriers. Additionally, this paper provides a discussion on the role of the European Union initiatives (based on Corporate Social Responsibility and the Circular Economy) as a regulatory driver to integrate sustainability into the Business Model of firms
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