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This chapter focuses on the care of our “common home,” emphasizes the complexity of the crisis, and suggests the path to overcome it through renewed environmental…
This chapter focuses on the care of our “common home,” emphasizes the complexity of the crisis, and suggests the path to overcome it through renewed environmental, economic, anthropological, and social ecology. Starting from the premise of the Encyclical Letter Laudato Sì (Pope Francis, 2015), the chapter discusses the role of leadership models based on virtues and moral constructs to promote a new business culture. Which leadership models and which business models are necessary to guide companies toward the integral development?
After a review of the Encyclical Letter, the chapter traces the theoretical framework of leadership theories connected with the emergence of a sustainability-oriented business model. The empirical analysis explores three cases of exemplary Italian companies which show how entrepreneurs can promote cultural reorientation, can help others to unlearn the bad habits of “turbo-capitalism,” and place value on humanity, relationships, and the love of the place in which they do business.
This chapter contributes to the development of leadership approaches and models incorporating the orientation toward the common good. Accordingly, it highlights the “roots” of entrepreneurial and managerial behavior which appear to inspire a profound rethinking of business conduct. From the business examples analyzed, the chapter shows models that make integral development possible.
This paper aims to discuss the most critical aspects relative to the “usability” of the International Integrated Reporting Council (IIRC) Framework faced by small and…
This paper aims to discuss the most critical aspects relative to the “usability” of the International Integrated Reporting Council (IIRC) Framework faced by small and medium-sized enterprises (SMEs) in releasing the integrated report and adapting the Integrated Reporting (IR) principles (i.e. materiality, integrated thinking and connectivity) to their needs and features. Only recently the relevance of IR for SMEs has been internationally acknowledged.
The study is based on both a deductive and inductive approach. The first one is founded on a literature and technical review aimed at tracing the theoretical background and the framework on integrating reporting in SMEs. The second one is empirically constructed and follows the action research approach because it involves the analysis of a single case-study relative to a company – Costa Edutainment Spa that released its pioneering integrated report in 2014 – belonging to the Italian Network on Business Reporting, a working group which has been involved in the pivotal drafting process of a Guidance for IR in SMEs.
Results emphasise the main criticalities faced by an SME in the IR process, namely, the need for the following: clearly defining the relationship between sustainability and integrated reporting; adapting the main IR concepts (such us materiality, integrated thinking and connectivity) and fully understanding the benefits deriving from the implementation of IR. Moreover, results shed light on the usefulness of a simplified and operative guidance for releasing the integrated report within SMEs the effectiveness deriving from the direct involvement in the NIBR working group and the provision of practical examples and suggestions.
The main limitations are due to the fact that the empirical analysis is related to a single case study, and it is explorative in nature. Consequently, results are not generalisable. However, the work contributes to nourish the debate on the benefits and critical issues relative to the diffusion of IR among SMEs in a research field which has not been adequately investigated and to develop reflections on the benefits of the diffusion of the IR among SMEs, pointing out the opportunity to follow an evolutionary path which drives the evolution of the entrepreneurial and organisational culture towards monitoring, assessing and reporting the company’s value process creation.
The work contributes to triggering the debate on the diffusion of IR among SMEs which represents a research field that remains still under investigated. It points out a fundamental gap on how to implement IR in SMEs and operationalise the IIRC concepts and principles. It develops reflections on the critical issues and benefits of the diffusion of the IR among SMEs. Drawing from a pioneering experience, the work contributes to supporting entrepreneurs by emphasising the possible benefits deriving from the implementation of the IR process. It suggests an evolutionary path through different steps (starting from the business model definition) which are necessary to drive the entrepreneurial and organisational culture towards monitoring, assessing and reporting the SMEs’ value process creation.
The work contributes to devoting the attention of both scholars and practitioners to an underestimated research field – the “feasibility of IR in the SMEs context – which has not been yet adequately investigated. Moreover, being empirically based, it helps in supporting the diffusion of the IR framework among SMEs, practitioners and consultants by providing insights aimed to improve the IR Guidance for SMEs and sensitise entrepreneurs by emphasising that a possible step-by-step “IR journey” is possible.
The issue of gender inequality in the Italian universities and academic context does not seem to be particularly debated and is really rare. Starting from this “lack of…
The issue of gender inequality in the Italian universities and academic context does not seem to be particularly debated and is really rare. Starting from this “lack of interest”, the paper aims to inquire into the “state-of-the-art” of existing inequality in the scientific and academic path of Italian female scholars and academia, answering the following research question: Is discrimination between women and men linked to the number of scientific contributions in periodicals and their presence within academic boards of scientific accounting associations and journals in Italy?
The methodology is primarily developed through a deductive analysis of the literature strands concerning gender accounting, accounting in academia and the role of women in universities and academia. Second, within the inductive perspective, the authors have chosen to inquire into the scientific publications of women on the oldest Italian journal in the accounting field – the Rivista Italiana di Ragioneria e di Economia Aziendale (RIREA). Subsequently, the position and career of women were analysed in academia investigating their presence and role within the boards of a sample of Italian journals and the main Italian accounting scientific associations
Accordingly, this paper concentrates on gender inequalities in university and academia in Italy and on eventual obstacles that get in the way of the existence of scientific contributions in journals and of career progress of those women who carry on scholarly work in accounting.
The analysis confirms the need to open more space for women at the summits of political, economic and cultural institutions, including accounting academia and scientific journals. The paper has some limitations concerning the consideration of only Italian journals and academic associations. Then, we will develop the analysis in comparative terms, as attention will be addressed on the participation in scientific committees and boards of some of the major international scientific associations of accounting. Moreover, we will consider the narrative approach describing the stories of Italian women and accounting scholars to carefully investigate the reasons for this persistent discrimination.
The innovative contribution of the paper is due to the fact that the authors are unaware of previous studies aimed at investigating if female accounting scholars are under-represented compared to their male colleagues within the top positions of the most prestigious Italian accounting associations and scientific journals. Previous research also did not investigate the existence of correlation between Italian women’s scientific productivity, their under-representation within academia and scientific career.
Pope Francis’ encyclical letter Laudato Si’ (Praised Be: On the Care of Our Common Home) is an excellent opportunity for building a conversation between spirituality…
Pope Francis’ encyclical letter Laudato Si’ (Praised Be: On the Care of Our Common Home) is an excellent opportunity for building a conversation between spirituality, ecology, and sustainable business.
Integral ecology integrates concerns for people and the planet. It sees the world as systemically linked ecology, economy, equity, and justice accessible through natural and social sciences, arts, and humanities. Integral ecology shows a path to sustainable business functioning through frugal consumption, acknowledging the intrinsic value of nature, and seeking holistic management knowledge.
The book collects chapters from economists, business scholars, philosophers, layers, theologians, human scientists, and practitioners from Europe, North America, and Asia and highlights the meaning of sustainability in relation to human and non-human life and introduces new approaches to sustainable business practices and sustainability leadership.
Prior literature proposes that integrated reporting (IR) drives integrated thinking (IT), enabling an organisation to create value for stakeholders in both quantitative…
Prior literature proposes that integrated reporting (IR) drives integrated thinking (IT), enabling an organisation to create value for stakeholders in both quantitative (economic performance) and qualitative manners (beyond financially-oriented information). Fraud triangle theory also predicts that earnings manipulation may also affect the creation of value. Thus, this study seeks to provide empirical evidence on the relationship between IT, earnings manipulation and value creation.
This data sample comprises of 497 observations from 2014 to 2018 of the top 100 market capitalisation of Malaysian public listed companies (PLCs) in Bursa Malaysia. This study used an index score for IT variable and Beneish’s M-score as a proxy to detect earnings manipulations and to classify the companies into non-manipulators and manipulator companies. Value creation measurements consist of four variables under shareholder's value creation and one variable represents value creation through innovation.
The findings show that IT is significantly related to value creation, whereas earnings manipulation had no significant relationship with value creation except for value creation measured using Tobin's Q ratio. The alarming finding is that a fraud predictor, namely earning manipulation, measured by Beneish-M, is not a predictor of whether companies are creating better or less value.
This study is among the early literature that provides empirical evidence of the relationship between IT and value creation. Furthermore, this paper adds to look at the association of earning manipulation and value creation.