Impatti degli strumenti di e-government sui processi di co-produzione e sui rapporti di interazione fra Enti locali e cittadinanza. Il caso della piattaforma tecnologica ePart nel Comune di Udine.

In recent years, many legislative reforms have affected local authorities. In this context, the spread of open data technologies and e.government tools seems to allow for greater involvement of citizens in the management of public services. This research aims to study the impact of these new technologies on public service management and on relationships local authorities and citizens. Through a single case study, the effects of the ePart project (platform for the joint management of urban environments) on the Udine municipality have been analyzed. The research results show an improvement in the management of public services in terms of transparency and accountability, by intensifying the in…

Conflicts and Negotiations in the Intergenerational Succession of Family Firms: A Literature Review.

This chapter intends to stimulate a serious debate on the topic of conflict in family businesses and the theory of negotiation as a tool to resolve these conflicts. The methodology is based on the survey of the main literature on these topics. Despite the literature on conflict management is highly developed as well as the literature in family business, scholars and researchers have not yet deepened several areas of conflict management in family businesses, so the two fields of literature are yet not well integrated, showing a potential for future research avenues. We then propose a research agenda identifying the issues and research gaps that should be explored by researchers to reach a de…

Le banche territoriali nell'Ottocento. Un’indagine esplorativa su ruolo, finalità e aspetti economico-aziendali di alcune banche a forte vocazione locale

il presente lavoro intende analizzare le caratteristiche peculiari delle banche territoriali, con riferimento non soltanto agli aspetti strettamente contabili e di bilancio, ma anche al ruolo istituzionale che hanno assunto nel loro particolare contesto storico, economico e sociale. Si tratta di un obiettivo di ricerca non riguardante esclusivamente gli aspetti ragionieristici, ma una più ampia indagine sulle caratteristiche di aziendalità (Anselmi 2014) delle suddette realtà bancarie. L’obiettivo è indagare come – in una prospettiva evolutiva – il ruolo, le politiche e gli aspetti contabili siano cambiati al variare delle condizioni dei contesti giuridico-istituzionali (come ad esempio le …

Accounting Meets Economics: Towards an 'Accounting View' of Money

This study lays the foundations of the 'Accounting View' of money. Using international accounting principles, the study argues that state and central bank monies are not debt, and that in fractional reserve regimes only a share of commercial bank money can be regarded as debt. The study determines how the seigniorage associated with the issuance of these monies should be accounted for in the financial statements of the issuing institutions, and examines what this implies for the correct understanding of money. The new view throws light into such issues as the true nature of central bank capital, commercial banks, and digital currencies. Drawing on it, new measurements of seigniorage are der…

Smart city initiatives, public real estate strategic management and new venture creation.

During the last decade, academics have been involved in an interesting debate around the development of the so called Smart City Initiatives. In the prevailing mind-set, the success of the aforementioned initiatives has been based on pillars like ICT infrastructures, human capital, mobility, environment etc. This chapter focuses on the role played by public property assets within the framework of the Smart City initiatives, with a specific focus on those programs that aim to stimulate the creation of entrepreneurial ecosystem. More in detail, the research provides a theoretical and analytical scheme helping policy makers opt for the most suitable choices relating to the public property port…

A Dynamic Framework for Sustainable Open Innovation in the Food Industry

PurposeThis study aims to take a holistic perspective to investigate how open innovation supports sustainability and the contribution to the Unite Nations (UN) Sustainable Development Goals (SDGs).Design/methodology/approachThe study is based on an in-depth single case study of Andriani SpA, a leading Italian company in the food industry. The case is built by triangulating data from direct observations, documentary analysis and semi-structured interviews.FindingsThe findings show an organization that has developed its competitive advantage by adopting open innovation to embed sustainability in its strategy and business model. The case study complements the understanding of how open innovati…

Integrated Sustainability Reports

Disclosure of corporate social and environmental sustainability, resumed in ‘sustainability reports', have occupied most of the attention of accounting thought and practice over the last few decades. Evaluation of ecological footprint and social sensitiveness is becoming relevant also for the investors. The chapter presents institutional disclosure concerning social, environmental, and integrated (financial, social and environmental) issues in a threefold perspective. The first is a historical one: after some definitions the birth and development of sustainability reports are presented to the reader. The second is a theoretical one: a paradigm or framework is developed for including what va…

The Role of Equity Crowdfunding Campaigns in Shaping Firm Innovativeness: Evidence from Italy

PurposeThis paper aims to contribute to the scientific debate concerning the impact of equity crowdfunding on the performance of crowdfunded firms after campaigning. To this aim, the purpose of this paper is to investigate the relationship between the characteristics of the campaign and the subsequent firm innovativeness.Design/methodology/approachThis study adopts a quantitative research approach to evaluate if the entrepreneurial choices affecting the characteristics of the equity crowdfunding campaigns have an impact on the post-campaign firm innovativeness.FindingsThe results of the models show that the campaign characteristics have a direct impact on the firm innovativeness, both in te…

La valorizzazione del patrimonio immobiliare quale leva strategica dei programmi Smart City

L’evoluzione dei distretti quale risposta dei Paesi del Mediterraneo alla sfida della competizione globale. Il distretto-consorzio della pesca di Mazara del Vallo

Family SMEs and managerial approaches to sustainability in the blue economy

Abstract This study investigates the managerial approaches family SMEs adopt to address sustainability in the context of the Blue Economy. Using a qualitative methodology, we conduct nine case studies of family firms operating in Sicily's COSVAP Fishing District area. The data are collected via semi-structured interviews with the founders/managers and analyzed using the Gioia method. The results reveal that family SMEs approach sustainability by adopting three managerial approaches. In the first approach, SME managers conceive sustainability as a threat to the economic sustainability of their firms. The second approach implies that sustainability must undergo specific compromises. The third…

La valorizzazione del patrimonio immobiliare quale leva strategica dei programmi Smart City

Il lavoro propone un modello d’analisi a supporto dei processi di gestione strategica del portafoglio immobiliare degli enti locali. Esso assume il vincolo della carenza di risorse finanziarie e inquadra queste scelte nell’ambito delle iniziative “Smart City”, che consentono di coniugare la valorizzazione di questi asset immobiliari con gli obiettivi di promozione dell’innovazione e della competitività del territorio. This paper provides a theoretical model aimed at supporting the decision-making process for public real estate portfolio management. In a context of enduring financial constraints, Local Governments could manage the aforementioned process under the framework of the “Smart City…

Il reporting per segmenti nei settori del trasporto pubblico locale e della cura della salute. Esperienze a confronto.

This paper examines issues of cost and revenue allocation that arise when segment reporting is carried out in local public transportation and healthcare companies. It also presents reports by segment schemes that can be used by companies operating in the aforementioned sectors. The research was carried out with the qualitative methods of participant observation and document analysis. this study focuses on the-oretical principles that have been derived from experiences carried out in the design and implementation of a segment reporting system in two companies operating in the public transportation and healthcare sectors. The analysis of the issues and solu-tions adopted by the companies obse…

La piattaforma ePart nel Comune di Udine. Impatti gestionali e nuovi modelli di collaborazione pubblico-privato nell’ottica e-government

Sustainability reporting and public value: Evidence from port authorities

Due to the growing importance of Port Authorities (PAs) in pursuing economic, social, and environmental goals, scholars and policymakers should understand how these PAs can contribute to creating public value. By adopting the strategic triangle framework of public value, we studied how Italian PAs create public value by investigating their non-financial disclosures. For this purpose, we performed a cluster analysis and a lexical correspondence analysis on the textual content of the sustainability reports of eight Italian PAs. The study results allowed us to understand how PAs preserve and disseminate public value, obtain legitimacy and support from stakeholders, and build operational capaci…

Is small and medium-sized beautiful? The structure and evolution of family SMEs research

PurposeThe field of scientific research on small and medium-sized family businesses has been growing exponentially and the aim of this paper is to systematize the body of knowledge to develop an agenda for the future.Design/methodology/approachAdopting comparative bibliometric analyses on 155 articles (from 1989 until 2018) the authors provide a systematic assessment of the scientific research about small family firms, unveiling the structure and evolution of the field. Bibliographic coupling, co-citation analysis and co-occurrence analysis are adopted to identify the most influential studies and themes.FindingsFour clusters of research are reviewed: succession in family SMEs, performances …

Il fronteggiamento del rischio di conflittualità familiare.

Per preservare il carattere di familiarità e gli equilibri aziendali nel tempo è necessario comprendere, anticipare e gestire le contrapposizioni che si creano nelle aziende familiari, soprattutto nelle diverse fasi del processo di successione intergenerazionale. Nel corso degli anni è stata proposta la “teoria delle negoziazioni”, che ha assunto, a principale oggetto d’indagine, lo sviluppo di tecniche e modelli volti a risolvere problemi di conflitti aziendali. Connesso a questo filone di studio, vi è il campo che si occupa della gestione dei conflitti, c.d. conflict management, mentre un filone di studi di natura fortemente interdisciplinare è definito negotiation analysis, caratterizzat…

Enterprise Start-Up in the Euro-Mediterranean Area. The case-study of Mazara Del Vallo’s Fishing District and Consortium

Over the last twenty years, the European Union’s policies aiming to foster the entrepreneurship in the Euro-Mediterranean countries have failed. The theoretical model underlying these policies is inconsistent with the characteristics of the entrepreneurial ecosystems of these countries.Since no enterprise can survive in the long run if it has inconsistent characters with the ecosystem in which it operates, in Euro-Mediterranean countries it is necessary to adopt a specific theoretical model on start-up business, different from the one described by the international literature. The fundamental principles of this theoretical model therefore must be drawn from the common characteristics of suc…

Mediation and Conciliation in Collective Labor Conflicts in Italy.

With the support of the EC (DG Employment, Social Affairs and Inclusion) a project was conducted to examine and promote third party intervention in collective labor conflicts in 12 European countries. Three studies were conducted. Study 1 was mainly a documental study offering a socio-political, institutional and legal analysis of each mediation system, including interviews with experts on the current status. Study 2 was a comparative analysis of the effectiveness of mediation systems from the users’ perspective. Interviews and focus groups were conducted in order to assess employers’ and employees’ motives to use or not use third party services for conciliation or mediation, and the satisf…

The “Start-up a Business” Strategy in the Succession Process Planning at the Top of Family Firms.

In small family firms, succession to the top is very critical stage of their lives. A high percentage of these firms do not survive their founder. When the successor takes the reins of the company, he has no experience and reputation. For this reason, he very often fails to allow the family firm to survive after its founder. Although many streams of research address succession in family businesses, significant gaps in the literature remain in the field of the strategies that can mitigate the vulnerability of the family firms when the old leader retires and a new leader takes the reins of the company. The underlying argument in this paper is: By starting up one’s own company some years befor…

Il contributo di Teodoro D’Ippolito allo sviluppo della metodologia di ricerca in economia aziendale nel periodo post-zappiano. Impianto metodologico e programma di ricerca

Corporate crisis management in Italy: execution, monitoring and performance analysis of recovery business and financial plans

This paper presents a thourugh investigation of how corporate crises are managed in the Italian context. It offers an investigation of the legal, accounting, finance and managerial aspects that are involved in the formal resolution of the crisis. The paper adopts a qualitative methodology consisting in a critical review of both the academic and the practical literature to present a systematic overview of how recovery plans are executed, monitored and their performance analyzed. The paper presents important insights for researchers, practitioners, enterpreneurs and managers interested in crisis management.

Tesi di dottorato: La questione metodologica nelle discipline economico-aziendali. Una prospettiva evolutiva attraverso i maggiori autori delle scuole italiane di Ragioneria ed Economia aziendale.

OBIETTIVO DEL LAVORO E DOMANDA DI RICERCA. La tesi affronta il tema dell’evoluzione della metodologia di ricerca nelle discipline economico- aziendali attraverso l’analisi delle posizioni dottrinali delle principali Scuole di Ragioneria e di Economia aziendale. Nello sviluppo della tematica si fa riferimento principalmente al contesto dottrinale italiano. Relativamente a questo oggetto di studio, sembra esistere un gap in letteratura: manca una trattazione ampia e generale che descriva l’evoluzione della questione metodologica attraverso l’analisi sistematica dei contributi sul tema. La domanda di ricerca quindi è la seguente: come si è evoluta la questione metodologica nelle scienze econom…