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Article
Publication date: 3 April 2017

Antonella Silvestri and Stefania Veltri

The purpose of this paper is to analyze a case study of an ethical strategic alliance operating in a depressed territory belonging to the South of Italy, with the aim to…

Abstract

Purpose

The purpose of this paper is to analyze a case study of an ethical strategic alliance operating in a depressed territory belonging to the South of Italy, with the aim to investigate whether an alliance guided by ethic principles could be effective in recovering a territory while pursuing, at the same time, economic aims for the alliance itself and for the whole territory.

Design/methodology/approach

The paper uses a case study approach. The analyses of the case data, including in-depth interviews and documentary evidence, interpreted by the authors and supported by literature review, allow for the main research question to be addressed: “Could ethical networks contribute to recover a territory?”.

Findings

The case analysis delivers new insights into the relationships between business and ethics. The findings also provide evidence that it is possible, even in a depressed area, to conjugate ethics and business with reciprocal advantages for the organizations and the territory, in the light of the creed of the Magna Grecia, kalokagathìa (the good and the beautiful).

Social implications

The findings of the GOEL strategic alliance provide evidence of the role that could be played by networks in supporting social innovations, thus highlighting clear implications for policy makers, as there is still scarce empirical evidence available to inform governments on how they can influence, support and facilitate the formation of networks.

Originality/value

This is one of the few studies adopting an ethical perspective in studying alliances and, to the best of the authors’ knowledge, the first study pursuing the aim to investigate how and whether an ethical network can succeed in recovering a depressed territory.

Details

Corporate Governance: The International Journal of Business in Society, vol. 17 no. 2
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 2 October 2017

Antonella Silvestri, Stefania Veltri, Andrea Venturelli and Saverio Petruzzelli

The scope of the study is to analyze an Italian family firm operating in the transformation and marketing of durum wheat to investigate the degree of accountability of the…

1088

Abstract

Purpose

The scope of the study is to analyze an Italian family firm operating in the transformation and marketing of durum wheat to investigate the degree of accountability of the integrated reporting (IR) disclosed by the organization.

Design/methodology/approach

The paper uses a case study approach proposing a specific research template to evaluate the implementation of IR depicting the role of three main dimensions: stakeholder involvement, business model and integration.

Findings

The paper enriches theoretical conceptualization of the implementation of IR proposing a new conceptual model that adds empirical findings to the literature on IR and at the same time addresses the call for studies of Dumay et al. (2016) to engage more with practice and development on IR.

Research limitations/implications

The use of a specific research framework constitutes both the main strength of the paper and also its main limit, as the dimensions of the framework have been chosen by the authors, and the observations and conclusions are based on the authors’ analysis under an interpretative approach.

Practical implications

The implementation of the same research framework to other organizational IR documents could allow comparisons to be expressed on the quality of the IR disclosed by different organizations and on the same organization in different periods of time.

Originality/value

The main originality of this paper is the creation and the employment of a specific template to analyze the degree of accountability of the case study selected representing a non-listed Italian company operating in the food industry.

Details

Meditari Accountancy Research, vol. 25 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 13 April 2015

Stefania Veltri and Antonella Silvestri

The purpose of this paper is to explore the integrated report (IR) of a South African public university (UFS), by comparing it with the International Integrated Reporting…

2048

Abstract

Purpose

The purpose of this paper is to explore the integrated report (IR) of a South African public university (UFS), by comparing it with the International Integrated Reporting Council (IIRC) framework, to verify whether UFS IR matches the IIRC framework main aims, which is integrating IC and non-IC information into a single report for stakeholders.

Design/methodology/approach

The paper employs the case study approach, which is appropriate when a researcher needs to conduct a holistic and in-depth analysis of a complex phenomenon in its real-life context. As such, this method is particularly suitable for exploring intellectual and social capitals, which is complex and context-dependent by nature.

Findings

UFS IR includes the content elements of the IIRC framework as labels, but it does not deepen their meaning. As regards the IIRC guidelines principles, the analysis of the UFS IR shows that it does not seem to follow them. Briefly, the data do not have an outlook orientation, the information is not interconnected, the stakeholder relationships are not highlighted and the organisational ability to create value is not disclosed.

Research limitations/implications

The implications based on the “bad” experience of UFS IR aims to extend the findings of the case study by shedding light on the levers and the barriers that managers have to face when implementing an IRing project in their organisations.

Originality/value

To the best of the knowledge the research is the first investigating the IR theme in the public sector, specifically the higher education sector, dealing with disclosing IC (and non-IC) information within a new reporting mode: the IR.

Details

Journal of Intellectual Capital, vol. 16 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 6 September 2011

Stefania Veltri and Antonella Silvestri

The purpose of this paper is to examine whether information on intellectual capital (IC) is value relevant for investors and the role played by the single components of IC…

2030

Abstract

Purpose

The purpose of this paper is to examine whether information on intellectual capital (IC) is value relevant for investors and the role played by the single components of IC (human capital, organizational capital, relational capital) in creating firm value.

Design/methodology/approach

The 1995 Ohlson model has been employed to investigate the relationship between the current accounting measures (book value and earnings) and future measures of profitability, proxied by IC. The Value Added Intellectual Coefficient (VAIC™) approach is used to determine the firm's efficiency in using IC resources. The sample analysis analyzed is constituted of financial sector companies listed on the Italian Stock Exchange for the period 2006‐2008.

Findings

The findings fully confirm the existence of a positive relationship between accounting values and market value on the one hand and IC components as measured by VAIC™ and market value on the other. Results show that investors attach more value relevance to human capital efficiency (HCE) than to structural capital efficiency (SCE) and that HCE plays an indirect role in the relation between IC and market value.

Research limitations/implications

The paper is focused on one sector (financial) and one country (Italy). The focus on the entire financial sector allows the authors to validate results from an Italian perspective and to extend them for similar banking structures in other countries, and to favor comparisons with other similar studies.

Practical implications

The main implications for financial company managers are that, when developing a strategy aimed at strengthening IC, they should consider that human capital plays an indirect part with regard to the other components and that each investment in one of the IC subcategories should not be evaluated in isolation but in relation to its interactions.

Originality/value

The paper realizes a fusion between value relevance and IC literature. To the best of the authors' knowledge, this is the first paper that examines the relationship between VAIC™ and the market value of the Italian financial sector, using an Ohlson model modified to include IC information, comprehensive of the human capital indirect effect.

Details

Journal of Human Resource Costing & Accounting, vol. 15 no. 3
Type: Research Article
ISSN: 1401-338X

Keywords

Content available
Article
Publication date: 6 September 2011

Robin Roslender

364

Abstract

Details

Journal of Human Resource Costing & Accounting, vol. 15 no. 3
Type: Research Article
ISSN: 1401-338X

Article
Publication date: 2 February 2018

Antonella Petrillo, Gianpaolo Di Bona, Antonio Forcina and Alessandro Silvestri

The purpose of this paper is to build a theoretic and practical framework, based on agile project management, to support the decision-making process in order to help…

1717

Abstract

Purpose

The purpose of this paper is to build a theoretic and practical framework, based on agile project management, to support the decision-making process in order to help companies in optimizing the reengineering production processes and improve management costs.

Design/methodology/approach

This paper seeks to propose an agile Reengineering Performance Model (ARPM) for managing projects of reengineering of processes and applies it in a real case study concerning a water bottling plant.

Findings

The proposed model should serve as a valuable tool to facilitate a successful business process reengineering design in the project management and intends to assist companies as they operate projects of transferring and optimizing production lines. Thanks to the use of ARPM tools, it is easy to modify the evolution of the project, with the possibility of extending or enhancing the application if necessary.

Research limitations/implications

The main limits of the ARPM model are: it requires close collaboration among team; it is rather intense for developers; and it is necessary flexibility to change course as needed and to ensure delivery of the right product.

Practical implications

The main implications of the authors’ work for research and business are to propose a structured methodological approach, rigorous but simple, suitable to implement in any companies.

Originality/value

The novelty of the approach is to apply the agile approach not for software development but in a manufacturing company.

Details

Business Process Management Journal, vol. 24 no. 1
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 10 March 2016

Gianpaolo Di Bona, Antonio Forcina, Antonella Petrillo, Fabio De Felice and Alessandro Silvestri

The paper aims to evaluate reliability allocation using an aerospace system prototype. The proposed approach has been applied and compared with other traditional methods…

Abstract

Purpose

The paper aims to evaluate reliability allocation using an aerospace system prototype. The proposed approach has been applied and compared with other traditional methods on an aerospace system prototype, where the reliability allocation process is rigorous.

Design/methodology/approach

The new approach is based on Integrated factors Method (IFM), whose values are adjusted trough a multicriteria method, the Analytic Hierarchy Process, depending on the importance of each factor and each unit of the system. The result is a dynamic model, that combines the advantages of the allocation method and the multicriteria decision-making technique.

Findings

The reasons that led to the development of the IFM based AHP are the outcome of a careful analysis of the current military and commercial approaches. In particular most of analyzed methods use constant weights for the factors involved in the reliability allocation; different weights are rarely assigned to these factors.

Research limitations/implications

There is no limitation for implementation of A-IFM reliability allocation model in very large and complex systems, and it can therefore provide an improved structured arrangement for reliability allocation. Therefore, researchers are encouraged to test the proposed propositions further.

Practical implications

The proposed method offers several benefits compared with current military and commercial approaches.

Originality/value

The computational results clearly demonstrate the effectiveness of the new approach and its ability to overcome the criticalities highlighted in literature.

Details

International Journal of Quality & Reliability Management, vol. 33 no. 5
Type: Research Article
ISSN: 0265-671X

Article
Publication date: 7 April 2015

Fabio De Felice, Antonella Petrillo and Alessandro Silvestri

Nowadays, especially after the recent financial downturn, companies are looking for much more efficient and creative business processes management. They need to place…

3087

Abstract

Purpose

Nowadays, especially after the recent financial downturn, companies are looking for much more efficient and creative business processes management. They need to place better solutions on the market in less time and with lower costs. Companies are achieving these goals of efficiency always more by using the offshoring strategy. It commonly describes a company’s relocation of a business process from one country to another, typically manufacturing processes towards low-cost countries (Brazil, Russia, India, China and South Africa – BRICS area). The purpose of this paper is to propose a methodological approach based on project management tools that supports the decision-making process in order to help companies in optimizing the re-engineering production processes and improve management costs. The framework provided in this paper is grounded on available literature and from the authors’ personal experiences in managing several projects.

Design/methodology/approach

This paper seeks to propose a Project Management Process Reengineering performance model (PMPR) for managing projects of reengineering of processes and applies it in a real case study concerning the relocation of an automotive glass production line.

Findings

The model proposed in this paper should serve as a valuable tool to facilitate a successful BPR design in the project management and intends to assist companies as they operate projects of transferring and optimizing production lines.

Originality/value

This paper proposes a PMPR model with a methodological approach which integrates efficiency and effectiveness estimators applicable to company needs. Thus, the aim of the paper is to develop a methodology and technical approach for the redesign and realization of a production line in consequence of its relocation.

Details

Business Process Management Journal, vol. 21 no. 2
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 7 November 2019

Maria Angela Perito, Antonella Di Fonzo, Marcello Sansone and Carlo Russo

The purpose of this paper is to evaluate the market potential of food obtained from olive by-products. The marketing of such by-products (e.g. olive leaves and pulp) is a…

Abstract

Purpose

The purpose of this paper is to evaluate the market potential of food obtained from olive by-products. The marketing of such by-products (e.g. olive leaves and pulp) is a challenging opportunity for the sustainable development of the sector. Yet, consumer demand is still poorly understood. The paper contributes to filling the knowledge gap with an empirical survey of a sample of Italian consumers.

Design/methodology/approach

The authors provide an assessment of consumers’ willingness to accept (WTA) food from olive by-products. The authors collected structured questionnaire from a sample of 289 Italian consumers. The authors asked to consumers their willingness to try a variety of food products containing olive by-products, as a proxy for their WTA the products. In order to investigate the drivers of the average WTA, the authors used the information in the questionnaire to build four constructs of interest: technophobia, neophobia, perception of benefits and awareness about sustainable consumption. The choice of the constructs and the variables was driven by the existing literature.

Findings

The paper shows how the WTA food with olive by-products is a general attitude of the consumer, rather than product-specific choice. The results suggest that consumers perceive the use of olive by-products as a new technology for preparing well-known food products. The authors did not find statistical evidence of the wariness of olive by-products as new food products. Technophobia is the most important factor hampering the marketing of olive by-products.

Originality/value

The paper is a first attempt of exploring the topic of WTA food with olive by-products.

Details

British Food Journal, vol. 122 no. 1
Type: Research Article
ISSN: 0007-070X

Keywords

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