0000000000616664
AUTHOR
Maurizio Rija
A new Intellectual capital framework in the no profit sector
Intellectual capital (IC) is a key driver in value creation. According with the above more and more companies, for profit as well as no profit organizations (NPOs), direct their attention to new tools able to communicate to the stakeholders their intangible assets as value creator driver. IC in for-profit companies, but especially in NPOs is positively correlated with the performance. For this reason, during the last years the interest in the importance of IC in NPOs is increased. IC report becomes a fundamental tool in the disclosure of the NPOs’activities. Nowdays is necessary to use a correct frame work to represent the IC in terms of knowledge, skill, procedures and relationship spread …
Diversità di genere e sistema sanitario: un’analisi su un campione di aziende sanitarie italiane
Il lavoro analizza in che misura la diversità di genere fa parte delle attuali pratiche delle aziende sanitarie. Attraverso un’analisi di tipo statistico-inferenziale su un campione di 39 strutture ospedaliere appartenenti al Gruppo San Donato, ha lo scopo di valutare se la presenza delle donne nel CdA influenza la performance aziendale. I risultati suggeriscono che la diversità nelle aziende sanitarie è un tema poco esplorato e non mancano opportunità e ostacoli al percorso di carriera delle donne. L’analisi di correlazione e regressione conferma che la presenza delle donne è positivamente correlata all’indice di performance delle strutture; la strada per arrivare alla parità non è breve e…
An innovative model for a sustainability report in no-profit organizations
After a review of the literature, the research aims to build a sustainability report for NPOs through a set of economic, environmental and social indicators based on best international practice. Then the report will be applied to a voluntary service centre (CSV) which, in terms of function and organisation, over a wide range, contains all the social and economic environmental variables to be monitored in any NPOs. The findings appear to suggest an innovative model of sustainability report for NPOs with a significant set of indicators that offer a new disclosure of the activity carried on by the organisation. The work is tested only on a limited number of NPOs which can be extended in the fu…
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 …
Innovative IC framework in the non profit sector
The importance of intellectual capital in the non-profit sector generates the need to measure its role in the value creation process. The purpose of the paper is to study the application of intellectual capital within the non-profit sector, by turning attention to resources such as: knowledge, experience, and skills. Organizations, which are able to increase the knowledge of their staff and transform this knowledge into skills to improve services, can easily meet users’ needs and, thereby, become competitive. This contribution proposes to study how people’s knowledge can contribute to increasing social value, which is the non–profit organization’s aim. Furthermore, the goal is to de…
Corporate governance and performance: An analysis of Italian listed companies
In recent years, both corporate governance and performance management have been subjected to considerable changes. In this dynamic context, it is interesting to study the evolution of the relationship between performance and governance. Does governance still affect performance? The purpose of this paper is to verify the presence and intensity (extent) of the relationship between corporate governance and performance in Italian listed companies by using both accounting and non-accounting performance measures. The purpose of this paper is to investigate the effects of prior firm performance on board composition and governance structure of some companies listed on the Italian stock exchange, an…
Disclosure of innovation on sustainability report
PurposeThere are several studies on various aspects of the disclosure of companies but there is little research on elements related to the disclosure of innovation in particular. The work aims to fill this important gap by examining to what extent the companies listed on the Italian Stock Exchange, which prepare the sustainability report (non-financial declaration – NFS), disseminate information relating to innovative activities.Design/methodology/approachThe methodology used to achieve the research goal has used multiple linear regression models (OLS), to study the factors that influence disclosure. The data were collected through the content analysis. The sample is made up of 171 companie…