Search results for " economia aziendale."

Drivers and dynamic processes for SMEs going global

2006

PurposeMany, if not most, small to medium‐sized enterprises (SMEs) are subject to the impacts of globalisation. This article seeks to explore the extra dimension of challenge to their already difficult environments when they have to venture into the world‐trade system.Design/methodology/approachRecent research undertaken separately by Polish, Italian, Norwegian and UK collaborators examined eight case studies of disparate smaller companies with international operations. This article brings together the common features found, and discusses them in terms of structural drivers and dynamic implications.FindingsResearch findings include the stretching of capabilities in supporting customers in u…

Dealing with the Public Debt Burden. A system dynamics approach to implementing sustainable financial policies in the Italian State

2012

In the last decades in several mature democracies the problem of debt emerged as a violation of intergenerational equal treatment due to high expenditures concentration and dilution of costs by mean of debt creation. So far this issue has been analyzed from a statistical and a socio-economic perspective, which identified the high political interference as the main dysfunction of country debt management. There are no studies which frame the issue by focusing on State institutions as performance-oriented organizations, according to this perspective such organizations have to respect dynamically trade-off between development and the debt reduction through a mix of levers such as: funds acquisi…

Framing the Sources of Image of a Local Area through Outcome-Based Dynamic Performance Management

2018

This article investigates the place image concept. It aims to frame major factors impacting on the image of a local area and to suggest associated measures. The adoption of a dynamic approach enables the exploration of four major factors: the level of tourism development, the fit of contextual attributes, the strength of identity, and the level of synergy between public and private sectors. The emerging conceptual model identifies twelve performance indicators driving interdependencies between outputs and outcomes. Such a model eventually is applied to the “Taormina-Etna district” – located in Sicily (Italy) – with the intent to discussing its effectiveness.

Fostering entrepreneurial learning processes through Dynamic Start-up business model simulators

2018

Abstract Entrepreneurial learning is a critical process in realizing the success or failure of a new business venture, as it implies that would-be entrepreneurs acquire those strategic management competencies required to start and manage a new business. Actually, statistics on start-up survival/failure rate reveal that the main reasons for failure are related to a lack of entrepreneurial competencies of start-uppers. This paper argues that combining Business Model representation schemas with System Dynamics modelling may support potential start-up entrepreneurs in learning and experimenting how to turn a business idea into a real firm. System Dynamics modelling is a methodology that allows …

A dynamic performance management approach to frame corruption in public procurement: a case study

2021

Purpose The purpose of this paper is to frame the causal relationships between corruption in public procurement and performance of local governments. Design/methodology/approach An outcome-based dynamic performance management approach is adopted to explore a representative case study of a small Italian municipality. The model is based on three sources: qualitative primary data generated by face-to-face convergent interviews; secondary data retrieved from documents describing legal cases linked to procurement and open-access repositories; and an extensive literature review. Findings Emphasizing the role of community civic morality systemically may help to understand some counterintuitive re…

Social, Environmental and Financial Information

2018

This chapter tries to delineate the institutional external disclosure for every kind of concerns, including information beyond the strict financial domain. It deals with social disclosure (variables of human and social nature), and with environmental disclosure (variables of physical-natural nature). The theme of integrated disclosure is dealt with as well. A basic choice is the privileged reference to the entity and not to the firm or corporate. Thus, it is chosen a ‘generalistic’ approach, according whom the common characters for every kind of entity will be exposed at the beginning, afterwards the variance between public and private ‘world’, and between no profit and for profit organisat…

La «responsabilità personale» dei collaboratori per il bene dell’azienda ed il ruolo critico della leadership

2012

Exploring Countercyclical Fiscal Policy in Local Government: Moving Beyond an Aggregated Approach

2014

There is a renewed interest in the fiscal health of local governments in the United States, which is being driven in part by academic research, professional organizations, and the economy. This renewed interest also includes how local governments use their cash reserves for countercyclical fiscal policy, which is a stream of research that has received minimal attention in the literature. We respond in this article by exploring how 97 North Carolina counties used their cash reserves from 2005 to 2012, which includes the great recession of 2008 and 2009. Our findings provide some evidence of countercyclical fiscal policy in local government when exploring the use of cash reserves from an aggr…

On the italian debate concerning “Economia Aziendale”. The recent discovery of a manuscript by Emilio Ravenna (1930)

2016

The paper relies upon the recent discovery of the textbook of Accounting adopted in Palermo’s High Business School (the ‘ancestor’ of the Faculty of ‘Economics & Business’, founded after in 1936), just in its first years of opening (academic year 1930-31). It is a printed manuscript. This book was written by the local professor of Accounting, Emilio Ravenna, who operated in Sicily between the last decades of XIX century and the firstones of XX one, commonly considered (Guzzo, 2003) an intermediate scholar between the ‘Venetian’ (Besta) and ‘Tuscan’ (Cerboni) Italian Schools, adhering to the former for the accounting method and to the latter for the general theory of administrative funct…

Fostering growth patterns of SMEs through business model innovation. A tailored dynamic business modelling approach

2021

Abstract In the contemporary complex and fast-changing markets, there is persistent pressure for Small-and-Medium Enterprises (SMEs) to engage in business model innovation to promptly meet customer expectations and successfully compete for survival. In the last decade, multiple approaches to business model development and innovation have been explored. However, they have been primarily designed for large-sized companies, while SMEs display distinctive organizational attributes. Thus, SMEs require a tailored approach to design, experiment and innovate their business models, in order to frame the specific complexity of their value creation processes. This paper aims to explore how a Dynamic B…