0000000000495244
AUTHOR
Stefania Veltri
showing 12 related works from this author
A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Stu…
2014
In management literature, intellectual capital (IC) is considered the key driver of the competitive advantage of the third millennium enterprise firm; consequently, measuring, managing and reporting IC has become a critical issue. Frameworks addressed to measure and report IC have proliferated, nevertheless the adoption of these frameworks is not so widespread in practice. The strong call for critically investigating IC practices has been raised by several leading authors in the area. Doing a critical and performative IC research means empirically researching IC organisational practices in specific contexts, in order to increase the understanding of the IC dynamics. By critically analysing …
Il report del capitale intelletuale nel settore sanitario: specificità, lezioni apprese, prospettive di ricerca future
2011
L’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 de…
Editorial: Is There Still Something to Learn about the Association of Corporate Governance with Firm Performance?
2016
The association of Corporate Governance (CG) with Firm Performance (FP) has always been an issue relevant to management literature, despite the notable heterogeneity of studies and their mixed results highlighting the opportuneness of continuing to investigate the association of CG with FP. The article aims to contribute to this lively 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. us possibilities of majorly used social media websites and the products which are be…
Reporting Intellectual Capital in Health Care organizations: Specifics, lessons learned, and future research perspectives
2011
This 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 …
Intellectual capital reporting in the non-profit sector. A case study analysis
2013
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…
IL BILANCIO DEL CAPITALE INTELLETTUALE NEL SETTORE NON PROFIT: IL CASO ANPAS PIEMONTE
2007
Scopo 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 2004-2006 The 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 2004-2006
INTELLECTUAL CAPITAL REPORTING PRACTICES IN THE NON-PROFIT SECTOR
2011
Chapter 2. A critical analysis of the main scorecard models for measuring and reporting IC in the non-profit sector The 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 th…
Intellectual capital reporting: A knowledge tool to coordinate a group of regional non-profit organisations
2017
Whilst many organizations worldwide have stopped disclosing Intellectual Capital (IC), to the best of our knowledge, the only longstanding NPO still measuring, managing and reporting its IC is a large Italian non-profit organization (NPO), ANPAS Piemonte. The main aim of the article is thus to investigate the reasons why ANPAS Piemonte continues to deal with IC, to examine the determinants of this choice, the costs and the benefits management gets from IC measurement, management and reporting. In other words, the paper aims to explore the intellectual capital (IC) reporting process from an internal, managerial point of view. The paper employ a case study methodology to address its aim, and …
INTELLECTUAL CAPITAL IN THE NON PROFIT SECTOR. MEASUREMENT PROBLEMS AND EMPIRICAL EVIDENCE
2007
In 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 n…
Il report del capitale intellettuale nel settore non profit: esperienze a confronto
2010
Il 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 pionieristic…
Are mandatory non-financial disclosures credible? Evidence from Italian listed companies
2020
According to the Directive 2014/95/EU on non‐financial information (NFI), from 2017 onwards, large companies of member states must provide social, environmental, and governance disclosures. This paper, focusing on the evaluation of the credibility of NFI in Italy after the implementation of the EU Directive, aims to investigate whether making non‐financial disclosures (NFDs) obligatory affect their credibility. From a theoretical perspective of material legitimacy theory, we investigated the NFDs of the 31 FTSE MIB Italian listed companies for the 2017 fiscal year. Through a meaning‐oriented content analysis, we developed a self‐constructed credibility index applying an operational framewor…
Intellectual Capital Reporting in the Italian Nonprofit Sector. An Image-Building or an Accountability Tool?
2014
Abstract The purpose of this article is to analyze intellectual capital (IC) measurement, management, and reporting practices at organizational level, with the aim to address a relevant research question: are IC reports used as accountability or as image-building tools? The article presents a single in-depth case study of an Italian nonprofit organization (NPO) which has been measuring and reporting its IC for several years. The research project was conducted using an interpretative approach, by analyzing organizational IC reports in the light of a framework, derived from corporate social responsibility (CSR) and IC literature, able to provide researchers with useful insights to interpret t…