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Article
Publication date: 9 January 2019

Rosa Lombardi, Maurizio Massaro, John Dumay and Fabio Nappo

The purpose of this paper is to investigate why entrepreneurial universities choose a particular business strategy focussing on diversification and multi-nationalisation, and the…

Abstract

Purpose

The purpose of this paper is to investigate why entrepreneurial universities choose a particular business strategy focussing on diversification and multi-nationalisation, and the role of intellectual capital (IC) in supporting such strategies.

Design/methodology/approach

The research question is answered through an exploratory case study of the University of Bari, Italy. Data were collected from strategic plans, annual reports, national evaluation reports and semi-structured interviews with the university’s board members and analysed using Secundo et al.’s (2016) collective intelligence framework.

Findings

The authors show how contingency factors, such as economic and historical reasons, justify both the diversification and internationalisation strategies, and how they both rely on IC.

Practical implications

The results of this study can be used by managers to support the development of entrepreneurial university strategies.

Originality/value

The paper is novel because it provides theoretical justification to strategy development in a university setting. Additionally, the findings contribute to the fourth stage of IC research by showing how IC can be used to support diversification and internationalisation in a university and support third mission goals. Finally, the paper provides an empirical application of the Secundo et al.’s (2016) model for understanding IC in universities.

Details

Management Decision, vol. 57 no. 12
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 10 October 2016

Damiano Fiorillo

The purpose of this paper is to investigate whether social relations are associated with the health of workers. It uses two types of health status measures – self-reported and…

Abstract

Purpose

The purpose of this paper is to investigate whether social relations are associated with the health of workers. It uses two types of health status measures – self-reported and more objective health – and it considers two types of social relationships: individual social relations, measured through the frequency of meetings with friends; and contextual social relations, the average frequency with which people meet friends at the community level.

Design/methodology/approach

A probit model is estimated from the worker sample accounting for the possibility of selecting individuals in the labour market (selection equation). Then expanded probit models (including inverse Mills ratio) are used on both self-reported and more objective health measures using new data from an income and living conditions survey carried out in 2006 by the Italian Statistics Office. Robustness checks are employed to deal with possible problems when interpreting the results.

Findings

The study finds that social relations are correlated with health status of workers with differences among health outcomes. Social relations at the individual level are positively correlated with self-perceived health (SPH), negatively associated with chronic condition (CC) but not related to limitations in daily activities. Contextual social relations are negatively linked with CC and limitations in daily activities but not correlated with SPH.

Research limitations/implications

Although the results are consistent with the argument that individual and contextual social relations influence workers’ health, the author cannot prove causality.

Social implications

Improving the health of workers could reduce health inequalities and could increase work performance. The implication at a macro-economic level of an improvement in the health conditions of workers is relevant in Italy, where the level of labour productivity is low compared to the other developed countries (OECD, 2013). Policy makers should consider the benefits, both at social and economic level, of public policies designed to improve the social and physical infrastructure of social relations.

Originality/value

This paper is the first to relate individual and contextual social relations simultaneously to workers’ health. Moreover, it makes several other contributions to this area: it control for unobserved worker heterogeneity; it uses both subjective self-reported health as well as a more objective measure of health based on CC and limitations in activities of daily living; it adopts a multilevel approach to examine in the same framework the individual and contextual relationship of social relations with individual health status of workers, in so doing, filling a gap in the literature on social capital and public health.

Details

Journal of Economic Studies, vol. 43 no. 5
Type: Research Article
ISSN: 0144-3585

Keywords

Article
Publication date: 2 February 2024

Paweł Brzustewicz, Aldona Glińska-Neweś, Iwona Escher, Yusheng Fu and Barbara Józefowicz

The aim of this study is to test for a moderating role of employee participation in volunteering in links between employees' relationships with peers and supervisors, work…

Abstract

Purpose

The aim of this study is to test for a moderating role of employee participation in volunteering in links between employees' relationships with peers and supervisors, work meaningfulness (WM) and affective commitment (AC).

Design/methodology/approach

The study is based on a survey conducted on a sample of 711 employees, both those involved and those non-involved in corporate volunteering (CV).

Findings

The results suggest that employee participation in CV strengthens the effects that employees' perceptions of positive relationships with peers and perceived supervisor support (PSS) have on employees' AC. Contrary to expectations, although participation in CV strengthens employees' sense of WM, it does not affect its links with other phenomena analyzed in this study.

Originality/value

CV is a fast-growing practice in corporate social responsibility. The reasons companies implement CV include the benefits they gain from it, such as positive effects on employee attitudes and behaviors. The paper contributes to the understanding of CV effects on employee attitudes and behaviors and builds a better business case for this CSR practice.

Details

Journal of Organizational Change Management, vol. 37 no. 1
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 15 August 2023

Fabio Rizzato, Alberto Tonelli, Simona Fiandrino and Alain Devalle

The study aims to empirically investigate whether the disclosure of Sustainable Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a sample…

Abstract

Purpose

The study aims to empirically investigate whether the disclosure of Sustainable Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a sample of European listed companies.

Design/methodology/approach

The sample focusses on companies listed to the STOXX Europe 600 Index. Data have been gathered from Refinitiv DataStream for the period 2019–2020 for the measures of ITR level and SDG disclosure. Then, a multivariate regression analysis is developed to test whether or not, and if so, to what extent, SDG disclosure affects the level of ITR.

Findings

SDG disclosure has been increased over time and companies have primarily focussed on SDG 8, SDG12 and SDG 13 demonstrating their awareness on sustainability issues close to the core business and on the climate urgency. Furthermore, SDG disclosure leads to a higher level of ITR meaning that SDG disclosure is an important pillar contributing to ITR.

Research limitations/implications

The empirical analysis has not deeply investigated each component of ITR and SDG disclosure.

Practical implications

The research can be useful for companies aiming to improve their commitment towards the SDG implementation with an integrated approach. Moreover, the study sheds light on the importance of the SDG disclosure as a determinant of ITR.

Originality/value

The research contributes to literature in the stream of sustainability accounting, by adding new insights on ITR linked to SDG disclosure. To the best of the authors’ knowledge, the originality of the study lies in the inclusion of SDG disclosure as a determinant for ITR that has not been analysed by academics yet.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 21 September 2020

Rosa Lombardi and Giustina Secundo

This paper aims to provide a systematic literature review (SLR) of the relationship between smart and digital technologies and organisations’ reporting processes, proposing a…

3531

Abstract

Purpose

This paper aims to provide a systematic literature review (SLR) of the relationship between smart and digital technologies and organisations’ reporting processes, proposing a future research agenda. The paper examines the effects of data and digital technology on the corporate reporting process by analysing the various kinds of reports by organisations.

Design/methodology/approach

A two-decade assessment of studies was analysed to answer research questions. A SLR explored the role of digital and smart technologies for corporate reporting processes. The Scopus database was used as a leading source for access to the articles. Initially, 163 items were collected. After reading the abstract and several refinements, 43 prioritised publications were analysed and categorised to derive significant results.

Findings

Results of the analysis highlight the following emerging research streams about the digital transformation of corporate reporting: digital technology for corporate information management and decision-making processes; digital technologies as a tool of stakeholder engagement and sustainable reporting practices; and finally, digital technologies as a way to address earning management, corporate social responsibility, accountability and transparency.

Research limitations/implications

How digital technology and data analytics may potentially transform the corporate reporting process to make it more effective, resulting in greater transparency for shareholders and all stakeholders.

Originality/value

The originality of this paper derives from connecting, for the first time, smart and digital technologies and corporate reporting processes, drafting the state of the art of this research topic for future research.

Details

Meditari Accountancy Research, vol. 29 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

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