Search results for " economia aziendale"
showing 10 items of 487 documents
How can organisations and business models lead to a more sustainable society? A framework from a systematic review of the industry 4.0
2019
The concept of Industry 4.0 has been mainly addressed by the current literature from a technological perspective, overlooking the organisational and even ethical challenges related to this recent paradigm. In order to become &lsquo
Beyond the “ivory tower”. Comparing academic and non-academic knowledge on social entrepreneurship
2021
The increasing relevance of societal challenges has recently brought social entrepreneurship to the fore due to its capacity to leverage entrepreneurial processes to achieve social value while ensuring profits. In this study, we apply an experimental research method to analyse the concept of social entrepreneurship comprehensively. More specifically, we develop bibliometric analysis and web crawling techniques to gather information related to social entrepreneurship from Scopus and Wikipedia. We conduct a comparative network analysis of social entrepreneurship’s conceptual structure at academic and non-academic levels. This analysis has been performed considering scientific articles’ keywor…
The Role of Equity Crowdfunding Campaigns in Shaping Firm Innovativeness: Evidence from Italy
2023
PurposeThis paper aims to contribute to the scientific debate concerning the impact of equity crowdfunding on the performance of crowdfunded firms after campaigning. To this aim, the purpose of this paper is to investigate the relationship between the characteristics of the campaign and the subsequent firm innovativeness.Design/methodology/approachThis study adopts a quantitative research approach to evaluate if the entrepreneurial choices affecting the characteristics of the equity crowdfunding campaigns have an impact on the post-campaign firm innovativeness.FindingsThe results of the models show that the campaign characteristics have a direct impact on the firm innovativeness, both in te…
Special Issue - La dimensione etico-valoriale nel governo delle aziende
2014
Conceptual framework and measurement: A survey on the international debate
2015
In response to the ‘2011 Agenda Consultation’, the IASB launched in July 2013 a call for a new Discussion Paper on the ‘Conceptual Framework for Financial Reporting’. This article aims to offer a contribution to the debate on the effectiveness of the theme of ‘Measurement’, by investigating the use of the current evaluation models in the literature and practice of Financial Reporting. The article proposes at first a historical survey both of the international debate on Fair Value Accounting vs. Historical Cost Accounting and of the Italian theories on the valuation. Later the paper proposes some considerations about the key questions related to Measurement and the possible policy implicatio…
Protocolo Familiar: sus resultados
2006
L'obiettivo di questo libro è di riferire circa i principali risultati conseguiti da "protocolli familiari". Dopo una breve rassegna della letteratura sugli strumenti di pianificazione strategica nel contesto delle aziende familiari e sull'evoluzione del concetto di protocollo familiare, vengono presentati i risultati di una ricerca condotta in Spagna su un campione di cinquanta imprese familiari estratte fra le circa novanta che hanno redatto un protocollo familiare avvalendosi dell'assistenza professionale di persone direttamente coinvolte nella Cattedra di Family Business dello IESE. Obiettivo della ricerca è di identificare i risultati - positivi o negativi, duraturi o passeggeri - dire…
The intersection between family dynamics and e-commerce strategy in family businesses: Empirical investigation in China
2021
This book chapter aims to contribute to increase our understanding of how e-Commerce strategy is designed, implemented, and influenced by family dynamics in family businesses, in China. Our research followed an exploratory and qualitative approach to analyse e-Commerce adoption by three Chinese family businesses, two of which were located in Beijing and one in Xinjiang. We used semi-structured interviews with key informants in the firms, focused on business history, business resources, as well as its corporate and e-Commerce strategies, and the family influence on the adoption of such strategies. The interviews were prepared based on the findings of a preliminary review of the literature on…
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…