Search results for " Azienda"

Intorno ai fini dell’impresa: riflessioni anche alla luce dello Statement on the purpose of a Corporation del 2019

2020

Marcantonio Ruisi sottolinea come il profitto operi nell’impresa come fine-mezzo in vista di obiettivi ampi nello spazio e nel tempo: nello spazio dei bisogni umani da soddisfare e nel tempo di una prospettiva proiettata verso il futuro. In questo senso la pandemia Covid-19 ha fatto riflettere sulla responsabilità sociale sollecitando un’idea di entrepreneurship sempre più corrispondente ai caratteri della social entrepreneurship. Lo Statement della Business RoundTable a sua volta rappresenta una svolta sul piano culturale, magari di lento trasferimento nella prassi, da incentivare e consolidare con adeguati framework e KPI di controllo.

Finalismo e ruolo delle aziende nel processo di costruzione dello Stato unitario. Modelli aziendali e sistemi di produzione in Italia dal XIX al XX S…

2011

Revenues from related Parties Transactions and UEFA Financial Fair Play. The Search for an Alternative Solution to Fair Value Measurement for the Bre…

2014

Transactions with related parties (RPTs) are numerous and frequent in the economy of companies; they are often made with different values from the ones in arm’s length transactions, and sometimes for opportunistic reasons. Many cases of RPTs occur in the football sector too, and they are mostly related to sponsorship contracts revenues. Through the financial fair play regulations, UEFA encourages the clubs which want to get the license for competing in European tournaments, to count on their capability to operate on the basis of their own revenues. The reorientation of the professional football clubs economic governance requested by UEFA also provides specific RPTs disclosure as well as the…

Direct Compensation and Risk Management: A Key Study from the Insurance Sector

2019

This paper examines the business model of an Italian company (TIS) that manage the claims for non-life insurance companies with innovative solutions. When a policy-holder make a claim for a loss or damage, the insurer may decide either to repair, rebuild or replace the property or to offer a cash settlement. To provide these services, many insurance companies have started developing strategic relationships directly with building firms, repairers, specialist suppliers and project managers, in order to find reliable contractors that will repair or replace the policy holder’s property quickly, with high quality and at a low cost. Opposite to other EU Countries, in Italy many insurance companie…

Isomorphisms Between Financial and Sustainability Accounting Some Introductory Notes

2020

Sustainability accounting (SA from now on) could be defined in a sense as the ‘armed arm’ of Corporate Social Responsibility. Without an agreed SA, CSR seems not being able to go beyond rhetoric [Owen and Swift (Business Ethics 10:4–8, 2001)] and ideology for legitimacy [Guthrie and Parker (Accounting and Business Research 19:343–352, 2012)], resulting simply on involvement of stakeholders into the concerns, profit or non-profit they are, but not being able to measure the extent and outcomes of this involvement. Our work is shared into four main following sections, out of a conclusive one. The second one will deal with the process of normativisation, with particular concern to sustainabilit…

Supporting value creation in SMEs through capacity building and innovation initiatives: the danger of provoking unsustainable rapid growth

2009

Value creation comes in many guises, and may be achieved through expansion and efficiency, innovation and novel processes, and closer alignment with customer needs. This article examines the real dangers to firms, especially small firms, which pursue very ambitious capacity growth plans in order to chase market opportunities. Case analysis has unearthed a new phenomenon, which might be termed ‘business gigantism’ – a situation of rapid and unsustainable growth that places severe strains on the firm. This article briefly recounts two case studies where small firms secured substantial funding to support rapid expansion – in both cases via public agencies. In each case, funding was justified b…

How Pioneering Managers Strive to Integrate Social Risk Management in Government Debt Collection

2019

This study explores risk management issues in local government-owned enterprises in accordance to the third wave of governance, organization and management logics of Public Administration: the Public Value approach. However, the coexistence between the emerging Public Value approach and the more traditional and consolidated ones is often difficult, also because of the resistance of shareholders who may not consider the management of system-level risks as a priority mission for their company. For this reason, we have analysed the strengths and weaknesses of the Traditional Approach and the New Public Management approach in the public sector management. The case study presented reveals some i…

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…

Come l'amore per la verità interpella la funzione imprenditoriale e quella di docente universitario

2010

L'articolo propone alcune riflessioni stimolate dall'enciclica Caritas in veritate. Si cerca di considerare in che termini la verità opportunamente specificata al contesto in oggetto contraddistingue la funzione imprenditoriale con evidenti richiami alla dimensione etica degli affari.

Enhancing policy design and sustainable community outcomes through collaborative platforms based on a dynamic performance management and governance a…

2022

This chapter aims at illustrating how a Dynamic Performance Management and Governance approach may support the implementation of “collaborative platforms” (Ansell and Gash, 2018) to enhance network policy design and the pursuit of sustainable community outcomes. This is an emerging field of research, embracing performance management, collaborative governance, and systems theory, aimed at fostering a learning-oriented perspective in performance data use. Such a view has been also referred as “collaborative performance management”, i.e., the “sharing of resources and information among different actors for the purposes of achieving a formal performance goal” (Choi and Moynihan, 2019, p. 1539).…