Meditari Accountancy Research: Volume 30 Issue 4

Subject:

Table of contents - Special Issue: The Influence of Digital Transformation on Performance Management: Outlining a New Research Agenda

Guest Editors: Secundo Giustina, Lombardi Rosa, Matos Florinda

Employee domain and non-financial performance: the moderating effect of digital reputation

Rosamartina Schena, Angeloantonio Russo, Jonatan Pinkse

The purpose of this study is to extend existing knowledge in corporate sustainability (CS) and digitalization literature. Innovation strategies (namely, exploration, exploitation…

Leveraging business intelligence systems to enhance management control and business process performance in the public sector

Mohamed Z. Elbashir, Steve G. Sutton, Vicky Arnold, Philip A. Collier

Recent research and policy reports indicate public sector organizations struggle to leverage information technology-based performance measurement systems and fail to effectively…

1109

Fostering performance management in healthcare: insights into the role of big data

Rosanna Spanò, Gianluca Ginesti

This study aims to understand how Big Data foster a greater acceptance of performance management systems (PMS) discourses in health care.

Intellectual capital disclosure on Twitter – empirical evidence from the world’s largest companies

Łukasz Bryl, Justyna Fijałkowska, Dominika Hadro

This study aims to examine intellectual capital disclosure (ICD) on Twitter by 60 of the world’s largest companies and explains the main themes communicated to stakeholders. The…

Intangible assets management and digital transformation: evidence from intellectual property rights-intensive industries

Raffaele Trequattrini, Alessandra Lardo, Benedetta Cuozzo, Simone Manfredi

This study aims to investigate the impact of digital technologies for intangible assets management. The authors analyse how technological innovations and regulations of…

4399

The role of digital transformation in enabling continuous accounting and the effects on intellectual capital: the case of Oracle

Maria Federica Izzo, Marco Fasan, Riccardo Tiscini

This paper aims to explore the role played by digital transformation (DT) in enabling continuous accounting (CA) and its impacts on intellectual capital (IC). In so doing, the…

1875

Influence of Industry 4.0 technologies on corporate operation and performance management from human aspects

Nóra Obermayer, Tibor Csizmadia, Dávid Máté Hargitai

The purpose of this paper is to discover how Hungarian manufacturing companies interpret technology and human resources as driving forces and barriers in terms of Industry 4.0…

6690

The mediating role of relational capital for the academic performance effect of IC: the influence of digital technologies

Claudia Arena, Simona Catuogno, Anna Crisci, Valeria Naciti

Different mechanisms allow intellectual capital (IC) to affect performance. This paper aims to analyze the value of relations for the academic performance effect of IC and explore…

Which Italian SMEs fall in love with digitalisation? An exploration into the determinants

Nicola Raimo, Ivano De Turi, Michele Rubino, Filippo Vitolla

Digitalisation represents an important opportunity for SMEs or, in other words, a fundamental factor to help them implement competitive strategies aimed at innovation, cost…

1033

Disaster management and emerging technologies: a performance-based perspective

Carlo Vermiglio, Guido Noto, Manuel Pedro Rodríguez Bolívar, Vincenzo Zarone

This paper aims to analyse how emerging technologies (ETs) impact on improving performance in disaster management (DM) processes and, concretely, their impact on the performance…

10126

Sustainability performance and social media: an explorative analysis

Sarah Russo, Federico Schimperna, Rosa Lombardi, Pasquale Ruggiero

This paper aims to present a deep understanding of how social media affects organisations’ sustainability performance, using environmental, social and governance (ESG) factors…

8614

A measurement framework for assessing the digital transformation of cultural institutions: the Italian case

Deborah Agostino, Chiara Costantini

Public and private sector organisations are widely endorsing digital transformation processes, but little is known about the level of digitalisation of an organisation as a whole…

8715

Fundraising activities and digitalization: defining risk indicators for evaluating equity crowdfunding campaigns

Valentina Ndou, Paola Scorrano, Gioconda Mele, Pasquale Stefanizzi

The wide development of digital platforms permitted the birth of new financing modalities, namely, crowdfunding, where the crowd of individuals and investors can supply the…

The effect of innovation on environmental, social and governance (ESG) practices

Grazia Dicuonzo, Francesca Donofrio, Simona Ranaldo, Vittorio Dell'Atti

This paper aims to investigate if and to what extent environmental, social and governance (ESG) practices are influenced by innovation, measured by investment in research and…

13441

The digitalization-reputation link: a multiple case-study on Italian banking groups

Francesca Bernini, Paola Ferretti, Antonella Angelini

This paper aims to focus on the relation between digital transformation and banks’ reputation, as examined through the information disclosed by the five largest Italian banking…

4327
Cover of Meditari Accountancy Research

ISSN:

2049-372X

Online date, start – end:

2012

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editors:

  • Prof Charl de Villiers
  • Warren Maroun