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Article
Publication date: 3 November 2014

Manfredi Bruccoleri, Salvatore Cannella and Giulia La Porta

– The purpose of this paper is to explore the effect of inventory record inaccuracy due to behavioral aspects of workers on the order and inventory variance amplification.

Abstract

Purpose

The purpose of this paper is to explore the effect of inventory record inaccuracy due to behavioral aspects of workers on the order and inventory variance amplification.

Design/methodology/approach

The authors adopt a continuous-time analytical approach to describe the effect of inbound throughput on the inventory and order variance amplification due to the workload pressure and arousal of workers. The model is numerically solved through simulation and results are analyzed with statistical general linear model.

Findings

Inventory management policies that usually dampen variance amplification are not effective when inaccuracy is generated due to workers’ behavioral aspects. Specifically, the psychological sensitivity and stability of workers to deal with a given range of operational conditions have a combined and multiplying effect over the amplification of order and inventory variance generated by her/his errors.

Research limitations/implications

The main limitation of the research is that the authors model workers’ behavior by inheriting a well-known theory from psychology that assumes a U-shaped relationship between stress and errors. The authors do not validate this relationship in the specific context of inventory operations.

Practical implications

The paper gives suggestions for managers who are responsible for designing order and inventory policies on how to take into account workers’ behavioral reaction to work pressure.

Originality/value

The logistics management literature does not lack of research works on behavioral decision-making causes of order and inventory variance amplification. Contrarily, this paper investigates a new kind of behavioral issue, namely, the impact of psycho-behavioral aspects of workers on variance amplification.

Details

International Journal of Physical Distribution & Logistics Management, vol. 44 no. 10
Type: Research Article
ISSN: 0960-0035

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Article
Publication date: 20 July 2012

Giulia Romano and Andrea Guerrini

The purpose of this study is to examine whether there is a relation between corporate governance and the publication of corporate accounts that fail to comply with legal…

Abstract

Purpose

The purpose of this study is to examine whether there is a relation between corporate governance and the publication of corporate accounts that fail to comply with legal and regulatory provisions governing their preparation.

Design/methodology/approach

The paper analyses all the Italian listed companies that from 2002 to 2010 were subject to accounting enforcement actions. From the literature review, 11 hypotheses were developed in relation to six issues: CEO Chairman duality, board size, board independence, the presence of an audit committee and its composition, the presence of nomination and remuneration committees and, finally, the presence of a big audit firm. Using non parametric tests, the paper compares the governance characteristics of fraudulent firms with those of a control sample of comparable firms.

Findings

It is found that board independence is the sole effective mechanism in detecting financial reporting fraud. The results show that firms committing accounting fraud have a lower percentage of independent directors on the board and fewer non‐executive and independent directors on the audit committee than the matched control sample.

Research limitations/implications

The main limit of this research is the small number of companies observed, even if this limit reflects the size of the Italian Stock Exchange. Another caveat is the endogeneity problem that impacts much of the board literature.

Originality/value

This paper extends the accounting literature related to financial reporting fraud since it analyses the issue for the first time with reference to Italy, one of the most relevant European Union countries.

Details

Managerial Auditing Journal, vol. 27 no. 7
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 16 December 2017

Riccardo Bellofiore and Scott Carter

Resurgent interest in the life and work of the Italian Cambridge economist Piero Sraffa is leading to New Directions in Sraffa Scholarship. This chapter introduces readers…

Abstract

Resurgent interest in the life and work of the Italian Cambridge economist Piero Sraffa is leading to New Directions in Sraffa Scholarship. This chapter introduces readers to some of these developments. First and perhaps foremost is the fact that as of September 2016 Sraffa’s archival material has been uploaded onto the website of the Wren Library, Trinity College, Cambridge University, as digital colour images; this chapter introduces readers to the history of these events. This history provides sharp relief on the extant debates over the role of the archival material in leading to the final publication of Production of Commodities by Means of Commodities, and readers are provided a brief sketch of these matters. The varied nature of Sraffa scholarship is demonstrated by the different aspects of Sraffa’s intellectual legacy which are developed and discussed in the various entries of our Symposium. The conclusion is reached that we are on the cusp of an exciting phase change of tremendous potential in Sraffa scholarship.

Details

Including a Symposium on New Directions in Sraffa Scholarship
Type: Book
ISBN: 978-1-78714-539-9

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Book part
Publication date: 28 June 2016

Giovanni Fiori, Francesca di Donato and Maria Federica Izzo

The chapter builds on the literature of Agency and Signalling Theories to analyse the corporate governance factors associated with the voluntary decision to prepare an…

Abstract

Purpose

The chapter builds on the literature of Agency and Signalling Theories to analyse the corporate governance factors associated with the voluntary decision to prepare an Integrated Report according to the <IR> International Framework promoted by the IIRC.

Methodology/approach

The chapter is based on the results of a probit regression run with regard to a sample of 35 companies that joined the Pilot Programme in 2011 and 137 similar companies that did not.

Findings

The analysis of two samples of European companies reveals that adhesion to the IR Pilot Programme is positively related to the gender diversity and size of the board.

Research limitations

Further research is required in order to study the differences between listed and non-listed companies in terms of variables affecting the adoption of the <IR> Framework and to increase the time range of our study. In addition, it would be interesting to include other variables capturing different aspects other than corporate governance, since the decision to join the Programme, as the results of our analysis have shown, may also be influenced by other factors, such as strategy decisions and communication policies.

Originality/value

The chapter adds to the existing literature by showing the main governance characteristics that impact the decision to adhere to the IR Pilot Programme. It is also important to the existing literature regarding the role played by gender diversity in corporate governance mechanisms and CSR policies.

Details

Performance Measurement and Management Control: Contemporary Issues
Type: Book
ISBN: 978-1-78560-915-2

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Article
Publication date: 1 January 2000

Donato Masciandaro

The present study provides an economic and empirical framework to examine the role of organised crime in an entrepreneurial crisis. The effect of criminal pollution on law…

Abstract

The present study provides an economic and empirical framework to examine the role of organised crime in an entrepreneurial crisis. The effect of criminal pollution on law firms depends on financial — money‐laundering and usury — as well as non‐financial crimes — extortion and unfair competition.

Details

Journal of Financial Crime, vol. 7 no. 3
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 9 October 2017

Bice Della Piana and Alessandra Vecchi

The purpose of this paper is to provide some illustrative evidence to understand the distinctive forms of governance implemented by a well-established family business…

Abstract

Purpose

The purpose of this paper is to provide some illustrative evidence to understand the distinctive forms of governance implemented by a well-established family business group (FBG) and to highlight the relative importance given to the different dimensions of socio-emotional wealth (SEW) during the internationalization process.

Design/methodology/approach

Drawing on multi-level and longitudinal data, the research provides in-depth insights into how the affiliated firms are linked to the focal firm, how the founding family in a large FBG organizes the top leadership roles spanning multiple countries and whether the inter-organizational and inter-personal networks changes over time and which are the most important items representing the SEW dimensions.

Findings

From the findings, it emerges that family ownership, family leadership and the presence of trusted people as pivotal actors in the FBG’s internationalization process.

Originality/value

The originality of the research stems from its contribution because despite providing illustrative evidence based on a single case-study, the findings offer additional insights over the importance of and the instrumental role played by SEW preservation as a perspective to explain FBGs’ internationalization.

Details

Management Research: Journal of the Iberoamerican Academy of Management, vol. 15 no. 4
Type: Research Article
ISSN: 1536-5433

Keywords

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Book part
Publication date: 16 May 2013

Davide Ponzini

This chapter discusses the combination of structure plans and urban megaprojects. It shows the characteristics and shortcomings of this combination in different urban…

Abstract

This chapter discusses the combination of structure plans and urban megaprojects. It shows the characteristics and shortcomings of this combination in different urban contexts, in Western as well as in emerging countries. The chapter draws on case studies of megaprojects and urban planning processes in different cities: Abu Dhabi, Milan, and others. This chapter suggests that the tensions between branded megaprojects and structure plans are not due only to economic, planning, and political constraints. The publicly stated rationale of this combination is to trigger and harness the real estate market in order not only to create private revenue, but also to contribute to the overall city development. In many cases, this rationale induced significant changes not only in terms of architectural design and financial arrangements of individual projects, but also in terms of the urban structure. Reflecting over current global trends in urban development, these findings seem relevant both for reconsidering the roles of architectural branding and the weakening of large-scale urban planning devices in Western cities and for allowing emerging countries to learn from past experiences in this field.

Details

Urban Megaprojects: A Worldwide View
Type: Book
ISBN: 978-1-78190-593-7

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Article
Publication date: 9 May 2018

Martina Carra, Nicoletta Levi, Giulia Sgarbi and Chiara Testoni

This paper aims to contribute to research in the field of social innovation and participatory policies through the analysis of the experimental “Quartiere bene comune”…

Abstract

Purpose

This paper aims to contribute to research in the field of social innovation and participatory policies through the analysis of the experimental “Quartiere bene comune” project implemented by Reggio Emilia municipality. The paper focuses on the planning strategies, the operational co-design methodologies and the programming of the used processes.

Design/methodology/approach

Firstly, the paper reviews the regulatory instruments and previous participatory policies implemented in Italy. Secondly, it describes the approaches and methodologies used in the context of participatory policies, through strategic planning and according to bottom-up governance models.

Findings

The study assesses the quality of the non-standardized solutions which were adopted, both in terms of community daily needs and of management of public space. Such assessment relies on a system of measurable numerical indicators, to the goals established within the pre-agreements between public administration and community and to the ensuing consistency with the indicators provided for in the planning and executive management plan of the public body.

Research limitations/implications

This paper proposes a new model for the evaluation of public action, capable of highlighting the relation between assumptions, operative processes, results and impacts achieved. The study is limited to the case of seven sample neighbourhoods of a single city, in which the Citizen Agreement cycle has been completed.

Originality/value

The study contributes to defining the framework of participatory practices in terms of active citizenship and organizational/social innovation and proposes a new methodology of impact assessment.

Details

Journal of Place Management and Development, vol. 11 no. 2
Type: Research Article
ISSN: 1753-8335

Keywords

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