0000000000183237
AUTHOR
Bronzetti G.
Profili evolutivi e assetti istituzionali delle aziende non profit. Un'analisi economico-aziendale
Il presente volume analizza il terzo settore secondo un approccio economico-aziendale. La difficoltà maggiore nel rappresentare il fenomeno va ricercata soprattutto nell’eterogeneità e nella complessità che caratterizzano le questioni definitorie o classificatorie delle organizzazioni non profit che a vario titolo rientrano nell’oggetto di studio. Gli Autori forniscono un quadro generale anche alla luce delle recenti riforme intervenute con le quali si è provveduto a ridisegnare le istituzioni e a definire per la prima volta il perimetro del cd. Terzo Settore. Lo studio dapprima si concentra sugli aspetti evolutivi, istituzionali ed organizzativi delle ANP, poi descrive i principali strumen…
Innovation and Technology: the advent of e-learning in the university system in pandemic age
In the current scenario, many companies approached using a digital management system. For this reason, they must take into account an important issue: innovation. An essential strategic tool for management in current times. COVID-19 has imposed a reorganization of activities. There has been a sudden increase of digital systems, such as smart working and e-learning as regards the education system. The aim of the work is to illustrate how modern innovative technologies help the provision of services within universities. In an emergency, such as the spread of COVID-19, there is a sudden change in the use of educational services by the university structure. They are ready to delivery services b…
The intellectual capital management in the local public utility
The competitive advantage of companies is increasingly focused on Intellectual Capital and on its management. Factors such as skills, innovation, stakeholders’ relation, development and sharing of knowledge have become key factors’ success. All these aspects are, nowadays, very important for the Local Public Utilities. These organizations produce goods and services operating in competitive markets (and for the market) in a utility function (economic and social) for the local community (and services) using infrastructure resources (systems, network infrastructure), technological and organizational. The introduction of the logic of economic efficiency and competitiveness led to a rethinking o…
The Importance of Sustainability in the Fashion Sector: ADIDAS Case Study
In a society such as the present, characterized by an extremely consumerist lifestyle, the issue of social
Corporate Governance and Performance: an empirical analysis of a Sector Listed in Italian stock Exchange
Studies on corporate governance have undergone rapid development since the last decades of the twentieth century, when both entrepreneurs and company men began to pay considerable attention to the subject. However, the actual debate began in the early nineties when, following the numerous financial scandals, companies were forced to better define the control mechanisms within them. Most reported cases of corporate failure are attributed to corporate governance practices (Appiah, 2013). We have begun to assist on a global scale, the important role attributed to the mechanisms of Corporate Governance as their correct application is closely related to company performance (Donaldson, 2003). On …
Intellectual Capital, Smart Technologies and Digitalization
Intellectual Capital, Smart Technologies and Digitalization
Intellectual capital reporting in the non-profit sector. A case study analysis
The article focuses on the analysis of external ICR practices in the non-profit sector, exploring why and how a NPO reports its IC.In detail, the paper focuses on the ICRs of an Italian non-profit organization (NPO), theANPAS Piemonte, a branch of ANPAS (Associazione Nazionale Pubbliche Assistenze), the largest volunteer federation of associations providing public interest services in Italy.In studying ANPAS Piemonte ICR practices, the authors briefly describe the changes which have taken place in the public and NP sector environments, as these provide the macro contextual factors within which ANPAS Piemonte formulates its ICR strategy. The authors selected ANPAS Piemonte as it is, to the b…
Intellectual capital in the italian Public Service sector: analysis on management and governance
Today measurement of companies economic, financial and social performance must take into account the role played by intangible assets. It is widely accepted in the literature that the latter, in the sense of resources without physical substance, are key factors in ensuring competitiveness. For this reason, more and more companies are anxious to develop effective and efficient tools to define, manage, monitor, evaluate and communicate the importance of their intangible assets. The definition and classification of intangible assets is still an open question (Zambon 2004; Marr and Neely 2004). We sometimes speak of intangible assets, and at other times intellectual capital. Recognition of the …
I controlli di compliance
Diversi sono i fallimenti aziendali ai quali si è assistito negli ultimi decenni. In molti casi (Enron, Xerox, Parmalat)1 la causa principale del fallimento è riconducibile a debolezze e mancanze nel Sistema di Controllo Interno (SCI). Il SCI è costituito dall’insieme delle regole, delle procedure e delle strutture organizzative consentire che consentono l’identificazione, misurazione, gestione e monitoraggio dei principali rischi, così come previsto dal Codice Autodisciplina del 20152. Nelle situazioni di crisi il SCI non ha funzionato adeguatamente, determinando una non corretta, non coerente gestione dell’impresa rispetto agli obiettivi prefissati.
Diversità di genere e sistema sanitario. Un’analisi su un campione di aziende private Italiane
Il lavoro si propone di indagare le diverse iniziative di autoregolamentazione che molti Paesi hanno adottato per poter affrontare il problema della sotto rappresentazione delle donne nei CdA. Considerata in passato una questione sociale o d’immagine aziendale, la diversità di genere riveste oggi una posizione di rilievo per quanto concerne la strategia e l’organizzazione della governance aziendale. Differenti studi confermano che la diversità di genere nel consiglio di amministrazione, dovuta alla presenza di un numero maggiore di donne nelle posizioni apicali, aumenta la produttività e la redditività dell’azienda (Brown et al., 2002; Adams and Ferreira, 2009; Adams et al., 2010; Marinova …
Non-financial information: From voluntary to compulsory compliance. The state of the art in Italian context
The issue of corporate communication is very relevant in the context of accounting literature. Historically, it has focused on economic and financial information, disclosured through the financial statements. Over time, complementary information, concerning the environmental, social context, intellectual capital, business model, has assumed greater importance. Consequently, the debate regarding the need for more advanced forms of reporting, which is able to compose the different dimensions of the process of value creation by the organizations, has been intensified. These trends have found in our country a specific regulatory constraint, such as Legislative Decree no. 254/2016, which introdu…