Search results for "porat"

Role of Corporate Governance in the Context of Globalization

2018

The globalization process, although criticized, is constantly growing, contributing to the internationalization of activities performed by companies and to the internationalization of markets. This also resulted in the occurrence of important changes regarding the operation and functioning of organizations, as well as regarding the operating mode of governments that have to adopt their policies to a changing market. In addition, the corporate governance, besides the ethical principles it observes, and the social responsibility also use rules and procedures aimed to increase the value of the company. Moreover, the emergence of the economic crisis showed that accounting frauds are a result of…

Knowledge management in franchising : a research agenda

2019

PurposeThis paper aims to offer a comprehensive systematic review of knowledge management (KM) in franchising literature over the past 29 years.Design/methodology/approachBy means of bibliometric citation analysis, ISI Web of Science (WoS) database is used to analyze articles from 1990-2018. A total of 169 articles by 369 authors across 40 countries published in 113 journals from 200 institutions were clustered and examined through HistCites and VOSviewer.FindingsThe exploration of KM in franchising is associated with 3 factors: governance structure; performance outcome; and franchise network growth. The findings also reveal that KM in franchising is still an emerging discipline encompassin…

Internationalization of firms: revitalizing the board of directors after a cross-border acquisition

2017

Purpose This paper aims to show the importance of introducing an integration manager (i.e. an executive position used to channel the acquiring firm’s course of action and strengthen the success of a post-acquisition integration process) within the acquiring firm’s board of directors. Design/methodology/approach This is a theoretical paper that introduces the integration manager within the board of privately held firms going internationally via acquisitions and serving as an “out-insider” director able to balance the conflicting demands of the previously separated entities during their integration process. The authors present an explanatory case study that empirically contributes to the boa…

Governance of Projects: Generating value by linking projects with their permanent organisation

2019

Abstract There exists little research into how value is effectively generated by temporary projects from the wider perspective of a permanent organisation. This paper investigates empirically how ‘Governance of Projects’ – the way in which a single, permanent organisation identifies, creates, and subsequently harvests value through multiple projects – occurs in four private-sector case companies. Data were collected from in-depth interviews with a wide range of employees and from internal operational documents. These data were codified and analysed as evidence of the types and intensity of links between organisational elements. The results illuminate the complex interplay of links that are …

Dynamic business modeling for sustainability: Exploring a system dynamics perspective to develop sustainable business models

2019

In the last decade, business models for sustainability have gained increasing attraction by corporate sustainability scholars with international conferences and scientific journals encouraging the development of the debate on their design, use and innovation processes. Capitalizing on the basic principles, requirements, and methodological limitations found in the literature on sustainability‐oriented business model design, this paper aims to conceptualize a dynamic business modeling for sustainability approach, which combines an adapted sustainable business model canvas and system dynamics modeling. To this end, the paper also illustrates the key operating principles of the proposed approac…

Science and technology parks : measuring their contribution to society through social accounting

2020

Science and Technology Parks (STPs) have made a positive contribution to regional development in the last decades. In general, the assessment of their level of performance has been based on two major variables: number of new companies and number of new jobs created. In this paper we propose the use of social accounting to measure the social value (SV) generated by STPs as an additional tool to assess the level of contribution of STPs to social development. Social accounting could be of interest for policy makers and regional governments in order to evaluate regional STPs and their social performance. In addition, in this paper we present an innovative methodology for calculating SV. Instead…

The Concept of Value Beyond Economics: Social and Philosophical Roots for Corporate Social Responsibility

2017

This paper tries to underline the importance of the concept of value for CSR and then to map the concept of value beyond Economics. In doing this it takes in consideration the Italian literature in a specific time in order to make a first step for a broader research that takes in consideration also other literatures and time.

2020

Abstract Principles and practices of open science at universities are evolving. Increasing use and application of digital technologies and platforms in research and innovation are pushing universities to take up and develop new visions and principles for how research and innovation are performed. These open science policies and practices (i.e. open data sharing, open access publishing, open repositories, open physical labs, participatory design, and transdisciplinary research platforms) are expanding the ethos of science and innovation at universities. These new principles and practices of open science at universities are also triggering novel open innovation practices by university researc…

The Value of Brand Equity

2013

Abstract This paper aims to be a brief presentation of brand equity as a provider of strategic advantages for companies that own brands. Successful management of a brand must be focused on values capitalization so that these attributes could represent a natural extension of general perception. The stated goal of any brand manager is to strengthen the brand values so that they may be easily recognizable and identifiable to the public.

The Concept of Value for CSR: A Debate Drawn from Italian Classical Accounting

2017

This paper underlines the importance of the concept of value for corporate social responsibility (CSR) and then explores it beyond economics, looking for its social and philosophical roots. Considering the most recent literature on the matter, the dilemma between a non-monetary, multi-variable conception and a monetary, one-variable conception is set. To obtain the origins of the meaning for this basic concept in CSR, Italian literature regarding ‘value in accounting’ is explored. The main result from this first survey is the existence of a ‘chain’ from the highest conception of value (philosophical, ethical), to the most practical conception (accounting techniques of measurement). By this …