Purpose The purpose of this paper is to analyse the impact intellectual capital (IC) on reputation and performance Italian companies. Design/methodology/approach exploits a unique data set 452 non-listed companies that obtained reputational assessment from Competition Authority (ICA). To test hypotheses, study implemented several regression analyses. Findings Results support argument human efficiency key driver corporate reputation. also reveal companies, which rating under ICA scrutiny,...

Over the past several years, cloud computing has increasingly been regarded as able to improve efficiency within organisations. The aim of this study is address under-investigated issues related implementation computing, with a particular focus on expected benefits and perception risks. Towards aim, basis an adapted version technology acceptance model, we carried out semi-structured survey among first-time users identify perceived included sample 130 individuals in 65 enterprises located...

Purpose This study aims to investigate whether the characteristics of chief financial officer (CFO) have an impact on intensity corporate research and development (R&D) investment. Design/methodology/approach Based hand-collected data for CFOs a sample largest European listed companies period 2013–2016, this uses regression analyses test empirically association CFO education, gender age with R&D investment intensity. Findings The presence female CFOs, Master Business Administration...

Studies on the legitimacy challenges faced by hi-tech start-ups are still scarce, leaving room for research, and policymaking debate. Legitimacy issues may become difficult to face firms in comparison with other start-ups, because they work an extreme environment where technological at edge of scientific possibility. The paper proposes a conceptual model grasp relevance three drivers investment decisions. We investigated ability 30 start-up obtain financial resources from US investors,...

This paper examines the way that performance of chief executive officers Italian healthcare organizations is evaluated. The aim to analyse extent use New Public Management techniques in highly regionalized and political sector. A positive association was found between formal CEO evaluation systems quality regional governance. There no significant relationship duration tenure.

Purpose This study aims to investigate the effects of unconditional conservatism on investment efficiency, focusing both its direct and indirect effects. Design/methodology/approach We conduct multiple regression analyses a sample nonfinancial companies listed New York Stock Exchange from 2010 2018. Findings provide evidence that conditional plays central role in mediating efficiency. is because decrease conservatism, following an increase leads reduced Research limitations/implications...

Purpose The purpose of this paper is to deepen the countervailing relationship between control and innovation in knowledge-intensive complex organizations. It adopts a middle range theory perspective (Broadbent Laughlin, 2013) explore how systems dynamics interact shape each other contexts high complexity intensive knowledge creation. Design/methodology/approach employs single case study research-intensive biotech network located Southern Italy, focusing on change management accounting...

Institutional differences across countries present special challenges to achieve uniformity or at least harmony in financial reporting countries. We evaluate this paper how accounting traditions, ownership and governance structures of Italian companies affect implementation the European Union mandated International Financial Reporting Standards (IFRS) by companies. This evaluation will enable investors, especially international have a better understanding it also highlight problems issues...

<p>The aim of this paper is to offer an adaptation the Balanced Scorecard (BSC) improve performance measurement within research-intensive network. The employs case study network Campania Bioscience develop innovation-oriented BSC show practical potential integrated theoretical approach innovation, measurement, and control. develops specific key areas indicators enrich each four perspectives with innovation elements (only implicitly considered in original model). shows achieve a...

Policy-makers and regulators are increasingly focusing on fighting organized crime. Preventing criminal organizations infiltrating an economy involves multiple groups of professionals operating in complex regulatory environments. This paper looks at whether the current regulations for management assets seized from crime adequate. The focus is Italian setting, research included interviews with accountants, judges police officers involved entities. results have application worldwide.

<p>The linkage between entrepreneurial ideas and actions continues to be central the entrepreneurship debate. However, possible implications of various motivations for process are still largely understudied. On this basis, our study aims contextualise theoretical model linking intentions, actions, with particular reference academic within Life Sciences. We use qualitative comparative analysis (QCA) set-theoretic method data gathered amongst 25 scholars active in Sciences context....

This research focuses on the Performance Plans drawn up by Italian universities, to understand whether information conveyed in this documents are able achieve increasing transparency and greater accountability - fulfilling willingness expressed recent regulatory attempts or if, conversely, they constitute a mere symbolic compliance effort. The study embraces legitimacy framework relies upon meaning oriented content analysis of 66 Plans. main findings show little strategic value underlying...

Purpose This paper aims to analyze the determinants of readability non-financial disclosure prepared under Directive 2014/95/EU in agrifood and beverage sector. Design/methodology/approach To reach this goal, an ordinary least squares (OLS) regression model is proposed employing governance variables. The sample based on European listed firms that exceeding 500 employees are considered public interest entities, including 744 firm-year-observations from 2017, first year after entered force,...

The current paper critically explores research on the topic of accounting and blockchain. It draws from commonly accepted categorization account-ing studies into financial accounting, managerial taxation, other accounting-related subjects. Borrowing this assuming a more holistic posture to observe blockchain implications for study dis-cusses how can contribute each building block helps expand boundaries research. piece has relevance academic debate and, above all, practitioners policymakers,...

This research investigates how Italian mutual credit cooperative banks, understood as ethical conceive and implement the intention to contribute Common Good. The literature highlights that it is a complex task identify what, in practical terms, Good consists of for an entity. Hence, we refer Good-driven theory, namely, Economia Aziendale, has potential overcome above-cited lack application, thus strengthening theory’s ability provide appreciable framework CSR ethics studies. Aziendale used...