0000000000020142
AUTHOR
S Quarchioni
showing 5 related works from this author
Flows of information and meaning: a vocabulary approach to integrated thinking and reporting
2020
PurposeIntegrated reporting (IR) is increasingly becoming a practice useful not only for accountability but also for managerial purposes because of its potential role as a signifying practice for integrated thinking (IT). In this perspective, this paper aims to explore which of the objects that are represented in integrated reports provide materiality and common understanding to the concept of IT for its effective implementation within organizations.Design/methodology/approachThis paper is based on a vocabulary approach for interpreting the texts of integrated reports as systems of words that are able to provide meaning for a common understanding of the concept of IT. In particular, by focu…
Exploring the generative power of performance measurement systems design
2019
Abstract Prior studies recognise the enabling power of incompleteness in the design of Performance Measurement Systems (PMS). We add to these studies by exploring the ‘time dimension’ of incompleteness as a way to delve into the generative power of design. To this aim, we rely upon the experience of a knowledge-intensive organization during the design of a new PMS. While knowledge complexity engaged the participants within an open-ended design process, incomplete measures were associated with unfolding memories of the past and confident beliefs in future solutions, which generated effects through the knowledge gaps that they entailed, as well as through the projections in the past and in th…
Knowledge management in higher education: a literature review and further research avenues
2020
Despite 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. …
Approaching risk management from a new integrated perspective
2013
In recent years, risk management has acquired increasing relevance within the organizational realm. Although the Integrated Reporting Framework includes ‘risk’ as one of the content elements of the Integrated Report, its main purpose does not specifically relate to risk management. Drawing on the evolving academic debate, this chapter aims to provide an overview of the different approaches to risk management and to highlight the need for a broader and integrated perspective. The chapter ends by highlighting the potential contribution of this perspective to the Integrated Reporting Framework.
The role of roles in risk management change: the case of an Italian bank
2014
This paper explores the role of roles (i.e. groups of actors characterised by the same functional tasks within an organisation), and of their interactions, within processes of change in risk management (RM). By combining insights from the literature on RM and from institutional studies, this paper suggests that change in RM can be interpreted as a process that involves both enabling and precipitating dynamics [Greenwood, R., & Hinings, C. R. (1996). Understanding radical organizational change: Bringing together the old and the new institutionalism. The Academy of Management Review, 21, 1022â1054. doi:10.5465/AMR.1996.9704071862] between different roles. Aiming to address these dynamic…