L’impatto della trasformazione digitale sulla performance aziendale. Un’analisi empirica sulle società quotate italiane

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Giovanni Bronzetti, Graziella Sicoli, Maurizio Rija, Anna Dominga Ippolito
Anno di pubblicazione 2024 Fascicolo 2024/1 Lingua Italiano
Numero pagine 22 P. 109-130 Dimensione file 282 KB
DOI 10.3280/MACO2024-001006
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Qui sotto puoi vedere in anteprima la prima pagina di questo articolo.

Se questo articolo ti interessa, lo puoi acquistare (e scaricare in formato pdf) seguendo le facili indicazioni per acquistare il download credit. Acquista Download Credits per scaricare questo Articolo in formato PDF

Anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

;

Keywords:Digital Transformation, Performance, Content Analysis

  1. Aguiar, T., Gomes, S.B., da Cunha, P.R., Da Silva, M.M. (2019), Digital transformation capabilities maturity model framework, IEEE 23rd International Enterprise Distributed Object Computing Conference (EDOC), pp. 51-57. DOI: 10.1109/EDOC.2019.00016
  2. Beattie, V., Thomson, S.J. (2007), Lifting the lid on the use of content analysis to investigate intellectual capital disclosures, Accounting Forum, 31(2), pp. 129-163.
  3. Björkdahl, J. (2020), Strategies for digitalization in manufacturing firms, California Management Review, 62(4), pp. 17-36. DOI: 10.1177/0008125620920349
  4. Bresciani, S., Ferraris, A., Del Giudice, M. (2018), The management of organizational ambidexterity through alliances in a new context of analysis: Internet of Things (IoT) smart city projects, Technological Forecasting and Social Change, 136(C), pp. 331-338, Oxford, Elsevier.
  5. Bònson, E., Lavorato, D., Lamboglia, R, Mancini, D. (2021), Artificial intelligence activities and ethical approaches in heading listed companies in the European Union, International Journal of Accounting Information System, 43(C).
  6. Boston Consutin Group (2013), A head of the curve. Lessons on technology and growth from small-business leaders.
  7. Bughin, J., Kretschmer, T., Zeebroeck, N.V. (2019), Experimentation, learning and stress: The role of digital technologies in strategy change, iCite Working Paper – 31.
  8. Caputo, F., Pizzi S., Venturelli A. (2018), L’impatto del contratto di rete nei processi di internazionalizzazione: alcune evidenze empiriche italiane, Management Control, 2, pp. 61-83. DOI: 10.3280/MACO2018-002004.
  9. Caroli, E., Van Reenen, J. (2001), The Quarterly Journal of Economics, 116(4), pp. 1449-1492.
  10. Castaneda, D.I., Durán, W.F. (2018), Knowledge sharing in organizations: Roles of beliefs, training, and perceived organizational support, Knowledge Management & ELearning, 10(2), pp. 148-162.
  11. Cenamor, J., Parida, V., Wincent, J. (2019), How entrepreneurial SMEs compete through digital platforms: The roles of digital platform capabilities, network capabilities and ambidexterity, Journal of Business Research, 100, pp. 196-206.
  12. Censimenti Permanenti Imprese (2020), Digitalizzazione e tecnologia nelle imprese italiane, -- http://www.istat.it/it/files/2020/08/Report_digitalizzazione_censinprese.
  13. Cerbioni, F., Parbonetti, A. (2007), Exploring the effects of corporate governance on intellectual capital disclosure: an analysis of European biotechnology companies, European Accounting Review, 16(4), pp. 791-826. DOI: 10.1080/09638180701707011
  14. Chen, Y.B., Lin, C., Chen, X.L. (2019), Artificial intelligence, aging and economic growth. Economic Research Journal, 54(07), pp. 47-63.
  15. Chen, C.J., Huang, J.W. (2009), Strategic human resource practices and innovation performance. The mediating role of knowledge management capacity, Journal of Business Research, 62(1), pp. 104-11.
  16. Cordazzo, M. (2012), Integrated reporting for a sustainable strategy, Financial Reporting, 4, pp. 119-122.
  17. D’Onza, G. Greco G. (2020), Dal controllo alla creazione di valore? Management Control, 2, pp 5-9. DOI: 10.3280/MACO2020-002001.
  18. Fitzgerald, M., Kruschwitz, N., Bonnet, D., Welch, M. (2014), Embracing digital technology: A new strategic imperative, MIT Sloan Management Review, 55(2), pp. 3-12.
  19. Forrester Consulting (2019), Gestione intelligente dei contenuti, Indagine per Thron (Digital Asset Management e Content Intelligence).
  20. Giotopoulos, I., Kontolaimou, A., Korra, E., Tsakanikas, A. (2017), What drives ICT adoption by SMEs? Evidence from a large-scale survey in Greece, Journal of Business Research, 81, pp. 60-69.
  21. Glaser, B., Strauss, A. (1967), The discovery of grounded theory: strategies for qualitative research, Chicago, IL, Aldine.
  22. Greco, F., Colladon, A.F., Polli, A. (2020), Text mining e social media: Anatomia di una crisi di governo, Journées Internationales d’Analyse Statistique des Données Textuelles.
  23. Guthrie, J., Petty, R. (2000), Intellectual Capital: Australian Annual Reporting Practices, Journal of Intellectual Capital, 1(3), pp. 241-251.
  24. Guthrie, J., Petty, R, Yongvanich, K, Ricceri, F. (2004), Using content analysis as a research method to inquire into intellectual capital reporting, Journal of Intellectual Capital, 5(2), pp. 282-293.
  25. Hahn, R., Kühnen, M. (2013), Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research, Journal of Cleaner Production, 59, pp. 5-21.
  26. Hasselblatt, M., Huikkola, T., Kohtamäki, M. Nickell, D. (2018), Modeling manufacturer’s capabilities for the Internet of Things, Journal of Business & Industrial Marketing, 33, pp. 822-836. DOI: 10.1108/JBIM-11-2015-0225
  27. Haverkort, B.R., Zimmermann, A. (2017), Smart industry: how ICT will change the game!, IEEE Internet Computing, 21(1), pp. 8-10. DOI: 10.1109/MIC.2017.22
  28. Hess, T., Matt, C., Benlian, A., Wiesböck, F. (2016), Options for formulating a digital transformation strategy, MIS Quarterly Executive, 15(2), pp. 123-139. https://www.deloitte.com/us; https://forbes.it/2022/04/28/limportanza-dei-big-data-per-unimpresa.
  29. Jafari-Sadeghi, V. (2020), The motivational factors of business venturing: Opportunity versus necessity? A gendered perspective on European countries, Journal of Business Research, 113, pp. 279-289.
  30. Kane, G.C., Palmer, D., Phillips, N., Kiron, D., Buckley, N. (2015), Strategy, Not technology, Drives Digital Transformation, Deloitte University.
  31. Kane, G.C. (2017), Digital Maturity, Not Digital Transformation, MIT Sloan Management Review.
  32. Koellinger, P. (2008), The relationship between technology, innovation, and firm performance. Empirical evidence from e-business in Europe, Research Policy, 37(8), pp. 1317-1328.
  33. Kohtamäki, M., Einola, S., Rabetino, R. (2020), Exploring servitization through the paradox lens: Coping practices in servitization, International Journal of Production Economics, 226.
  34. Krippendorff, K. (1980), Content analysis: an introduction to its methodology, Sage, London.
  35. Kuester, S., Konya-Baumbach, E., Schuhmacher, M. (2018), Get the show on the road: Go-to-market strategies for e-innovations of start-ups, Journal of Business Research, 83(C), pp. 65-81.
  36. Li, F., Nucciarelli, A., Roden, S., Graham, G. (2016), How smart cities transform operations models: A new research agenda for operations management in the digital economy, Production Planning & Control, 27(6), pp. 514-528. DOI: 10.1080/09537287.2016.1147096
  37. Lin, Y., Wu, L.Y. (2014), Exploring the role of dynamic capabilities in firm performance under the resource-based view framework, Journal of Business Research, 67(3), pp. 407-413.
  38. Lombardi, R., Secundo, G. (2020), Intellectual Capital and Digital Technologies in Academic Entrepreneurship: premises for a revolution?, in L. Edvinsson, P. Ordonez De Pablos, Intellectual Capital in the Digital Economy, Routledge.
  39. Lombardi, R. (2021). Le dimensioni della conoscenza aziendale. Profili di investigazione tra crisi pandemica ed economia digitale, Management Control, 3, pp. 5-14. DOI: 10.3280/MACO2021-003001
  40. Loureiro, R., Ferreira, J.J.M., Simoes, J. (2021), Approaches to measuring dynamic capabilities: Theoretical insights and the research agenda, Journal Engineering Technology Management, 62, 101657.
  41. Lozano, R. (2012), Towards better embedding sustainability into companies’ systems: An analysis of voluntary corporate initiatives, Journal of Cleaner Production, 25, pp. 14-26.
  42. Lucas, Jr H., Agarwal, R., Clemons, E.K., El Sawy, O.A., Weber, B. (2013), Impactful research on transformational information technology: an opportunity to inform new audiences, Mis Quarterly, 37(2), pp. 371-382. DOI: 10.25300/MISQ/2013/37.2.03
  43. Makkonen, H., Pohjola, M., Olkkonen, R., Koponen, A. (2014), Dynamic capabilities and firm performance in a financial crisis, Journal of Business Research, 67(1), pp. 2707-2719.
  44. Mancini, D., Corsi, K., Castellano, N., Lamboglia, R. (2017), Trends of digital innovation applied to accounting information and management control systems, in Reshaping Accounting and Management Control Systems New Opportunities from Business Information Systems, pp. 1-19, Springer. DOI: 10.1007/978-3-319-49538-5_1
  45. Martinez-Martinez, A., Cegarra-Navarro, J.G., Garcia-Perez, A., Wensley, A. (2019), Knowledge agents as drivers of environmental sustainability and business performance in the hospitality sector, Tourism Management, 70, pp. 381-389. Doi 10.1016/j.tourman.2018.08.030.
  46. Mićić, L. (2017), Digital transformation and its influence on GDP, Economics, 5(2), pp. 135-147.
  47. Morioka, S.N., Evans, S., Monteiro de Carvalho, M. (2016), Sustainable business model innovation: exploring evidences in sustainability reporting, Procedia CIRP, 40, pp. 659-667.
  48. Nwankpa, J.K., Roumani, Y. (2016), IT capabilities and digital transformation: a firm performance perspective, Research Paper, Proceedings of the International Conference of Information Systems.
  49. Patton, M. (2014), Qualitative research & evaluation methods: integrating theory and practice, Sage publications.
  50. Rachinger, M., Rauter, R., Müller, C., Vorraber, W., Schirgi, E. (2019), Digitalization and its influence on business model innovation, Journal of Manufacturing Technology Management, 30(8), pp. 1143-1160.
  51. Sebastian, I.M., Ross, J.W., Beath, C., Mocker, M., Moloney, K.G., Fonstad, N.O. (2017), How big old companies navigate digital transformation, MIS Quarterly Executive, 16(3), pp. 197-213.
  52. Scuotto, V., Caputo, F., Villasalero, M., Del Giudice, M. (2017), A multiple buyer-supplier relationship in the context of SMEs’ digital supply chain management, Production Planning & Control, 28 (16), pp. 1378-1388. DOI: 10.1080/09537287.2017.1375149
  53. Shahbaz, M.S., Soomro, M.A., Bhatti, N.U.K., Soomro, Z., Jamali, M.Z. (2019), The impact of supply chain capabilities on logistic efficiency for the construction projects, Civil Engineering Journal, 5(6), pp. 1249-1256.
  54. Stemler, S.E. (2015), Content analysis, emerging trends in the social and behavioral sciences, Edited by Robert Scott and Stephan Kosslyn, John Willey & Sons, Inc.
  55. Teece, D., Pisano, G., Shuen, A. (1997), Dynamic capabilities and strategic management, Strategic management journal, pp. 509-533.
  56. Tekic, Z., Koroteev, D. (2019), From disruptively digital to proudly analog: A holistic typology of digital transformation strategies, Business Horizons, 62(6), pp. 683-693,
  57. Ulas, D. (2019), Digital Transformation Process and SMEs, Procedia Computer Science, 158, pp. 662-671.
  58. Urbinati, A., Chiaroni, D., Chiesa, V., Frattini, F. (2018), The role of digital technologies in open innovation processes: an exploratory multiple case study analysis, R &D Development Management, 50(1).
  59. Verhoef, P.C., Broekhuizen, T., Bart, Y., Bhattacharya, A., Dong, J.Q., Fabian, N., Haenlein, M. (2019), Digital transformation: A multidisciplinary reflection and research agenda, Journal of Business Research, 122, pp. 889-901.
  60. Vieira, A.P., Radonic, G. (2020), Disclosure of eco-innovation activities in Europa large companies’ sustainability reporting, Corporate Social Responsibility and Environmental Management, 27(5), pp. 2240-2253.
  61. Wang, Z., Wang, N. (2012), Knowledge sharing, innovation and firm performance, Expert systems with applications, 39(10), pp. 8899-8908.
  62. Wang, H., Feng, J., Zhang, H. and Li, X.J. (2020), The effect of digital transformation strategy on performance: the moderating role of cognitive conflict, International Journal of Conflict Management, 31(3), pp. 441-462. DOI: 10.1108/IJCMA-09-2019-0166
  63. Westerman, G., Calméjane, C., Bonnet, D., Ferraris, P., McAfee, A. (2011), Digital transformation: a road-map for billion-dollar organizations, MIT Center for Digital Business and Capgemini Consulting, Cambridge.
  64. Yu, Y., Zhang, J.Z., Cao, Y., Kazancoglu, Y. (2021), Intelligent transformation of the manufacturing industry for Industry 4.0: Seizing financial benefits from supply chain relationship capital through enterprise green management, Technological Forecasting and Social Change, Elsevier, vol. 172(C).

Giovanni Bronzetti, Graziella Sicoli, Maurizio Rija, Anna Dominga Ippolito, L’impatto della trasformazione digitale sulla performance aziendale. Un’analisi empirica sulle società quotate italiane in "MANAGEMENT CONTROL" 1/2024, pp 109-130, DOI: 10.3280/MACO2024-001006