Search results for "azienda"
showing 10 items of 611 documents
Ethical preferences for influencing superiors: A 41-society study
2009
With a 41-society sample of 9990 managers and professionals, we used hierarchical linear modeling to investigate the impact of both macro-level and micro-level predictors on subordinate influence ethics. While we found that both macro-level and micro-level predictors contributed to the model definition, we also found global agreement for a subordinate influence ethics hierarchy. Thus our findings provide evidence that developing a global model of subordinate ethics is possible, and should be based upon multiple criteria and multilevel variables. Journal of International Business Studies (2009) 40, 1022–1045. doi:10.1057/jibs.2008.109
Exploring the determinants of anti-mafia entrepreneurial behaviour: an empirical study on southern Italian SMEs
2017
This study analyses organized crime from an economic perspective and highlights the crucial role of extortion in mafia activities. From an economic viewpoint, we debate the conditions that lead companies to resist mafia extortion. To study the reactions of firms to extortion, we adopt an institutional perspective and consider the contribution of different theories in the socially responsible behaviour and organized crime literature, in an attempt to understand this complex entrepreneurial behaviour better. A sample of 116 southern Italian SMEs, whose entrepreneurs have publicly opposed mafia extortion, was selected. By adopting a matched-pair design, anti-mafia firms were subsequently match…
Introduction to a Symposium on Broadening the Application of Performance Management
2014
The Italian Academy of Management (Accademia Italiana di Economia Aziendale (AIDEA)), which was founded in Bologna during July 1813, is one of the oldest academic societies in the world. On the occasion of celebrating its bicentenary, the AIDEA held a conference in Lecce, Italy, during September 2013 for AIDEA members and international scholars to present their research within six major areas: Economia Aziendale, Ragioneria ed Economia Aziendale in Italia, Accounting, Management & Organization, Public Management, and Banking & Finance. The theme of the conference—The Firm’s Role in the Economy: Does a Growth-Oriented Business Model Exist?—was in response to the global crisis that has raised…
Formare alla denuncia pubblica degli abusi
2016
La denuncia pubblica degli abusi è una forma molto speciale di controllo organizzativo dalla straordinaria forza di contrasto della corruzione per la qualità delle informazioni che è in grado di fornire e per la capacità di contenere dall’interno gli abusi. In questo articolo vengono presentati i fattori personali, organizzativi, giuridici, sociali, politici e culturali che influenzano le decisioni di denuncia nelle organizzazioni e alcune proposte legate alla realizzazione di un programma di formazione alla denuncia pubblica degli abusi. L’autore sostiene che la formazione su materie come queste non dovrebbe proporsi di tradurre in azione un atto assolutamente straordinario e indesiderabil…
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
La contrattazione collettiva in Europa del Sud al tempo della crisi: aziendalizzazione, europeizzazione, americanizzazione
2018
Il saggio analizza i recenti sviluppi della contrattazione collettiva in Europa del Sud all’insegna del trinomio aziendalizzazione-europeizzazione-americanizzazione: nonostante le differenze strutturali, i sistemi analizzati hanno notevolmente rafforzato il ruolo del contratto aziendale nel sistema delle fonti rispetto alla legge e al contratto nazionale, oltre che funzionalizzato la rappresentanza dei lavoratori in azienda a meccanismi di verifica effettiva del consenso. Tale traiettoria, frutto della governanceeconomica europea quale risposta alla crisi, porta a una convergenza funzionale dei sistemi sud-europei verso quello statunitense, ove prevale la regolazione di prossimità. The essa…
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…