SEARCH RESULTS

For decades many researchers have studied companies’ crisis and insolvency forecasting based on economic and financial indexes. However, little attention has been devoted to companies’ organisational structure in setting up favourable conditions in which firms can continue their activities without having to initiate an alert procedure as well as effectively achieve the objectives forecasted. This is even more important when considering the introduction of Legislative Decree N. 14/2019, which underlines the importance of implementing a structure suitable for guaranteeing a company’s development. This study aims to investigate whether organisational, administrative and accounting structures affect business continuity and planning effectiveness. To this end, the study has adopted a quantitative approach. This paper provides insights into a new management control approach. SMEs should adopt a more structured management approach, driven by an effective company information system able to timely detect the emergence of a crisis and the uncertainty of business continuity.

Accounting research has not yet focused on the potential contribution of blockchain technology (BT) to the management control of inter-firm relationships. This study explores to what extent BT addresses some of the key issues related to inter-organizational control identified in the previous literature on the topic. The research is based on the case study approach. In particular, in order to address the research objectives, the study develops the case study of ROUGE (Red Orange Upgrading Green Economy), a project implementing BT in the production and distribution of the Sicilian red orange. The study identifies, explores and discusses the key opportunities and challenges related to BT adoption in inter-firm settings management control. While BT may allow to improve data management and operations, build trust and foster collaboration, its implementation requires tackling technology and cultural resistance. The last years have been characterized by a significant increase in studies focusing on BT and accounting. However, few have developed empirical cases. Moreover, to the author’s knowledge, this is the first study specifically focused on BT and inter-organizational management control.

The growing importance of big data in the current business context is a recognized phenomenon in managerial studies. Many such studies have been focused on possible changes from the use of big data analytics in business, and with reference to management control systems. However, the number and extent of studies attempting to analyze the opportunities and risks of using big data analytics in control systems from an empirical perspective appear rather limited. This work conducts case studies analyzing three companies that have used big data in their decision-making processes within management control systems. The empirical analysis shows how proper management of big data can represent a fundamental opportunity for the development of managerial control systems, with some possibilities not yet fully explored even by those who have already introduced big data analytics in these systems. Big data quality and privacy protection appear to be the profiles presenting the greatest opportunities for future study. Furthermore, new challenges seem to emerge for accountants and controllers, who now are called to a new approach regarding how they should interpret their professional roles.

This review explores the relationships between the literature on knowledge sharing (KS), innovative behavior (IB) and human resource management (HRM). A systematic literature review is carried out employing a bibliometric and network analysis. The review is based on 45 articles retrieved from top journals using Scopus for data selection. The articles extrapolated belong to any period before 2020. In organizing the articles in a grid consisting of three perspectives and five recurring themes, trends in the current literature are traced and possible future paths are identified. Our findings suggest that there is a lack of studies adopting a holistic perspective on the relationships between KS, IB and HRM. This article proposes a systematic categorization of articles concerning the link between KS, IB and HRM, thus providing a valuable guide for researchers. Furthermore, the literature review provides a holistic and all-embracing overview of the entanglements between KS, IB and HRM.

Il saggio ricostruisce la campagna di denuncia portata avanti dalla Socie tà antischiavista d’Italia contro la compravendita di schiavi perpetrata in Benadir e, in particolare, viene analizzata l’inchiesta condotta, nel 1903, dal geografo Robecchi Brichetti. Questi dimostrò, suscitando particolare clamore presso l’opinione pubblica, in che misura la schiavitù nel Benadir fosse ancora diffusa e ben radicata tanto da venire tollerata anche dalle istituzioni italiane lì presenti. La Società antischiavista tuttavia non pun tava tanto a stigmatizzare l’incompetenza dell’amministrazione italiana quanto piuttosto a dimostrare l’urgenza di un coinvolgimento di una mis sione cattolica a fianco del governo nella gestione del territorio somalo. I membri della Società infatti appartenevano a un laicato cattolico che si affacciò in questo periodo sulla scena pubblica sostenendo l’esigenza di una alleanza tra Stato e Chiesa sia negli affari interni che nella espansione italiana in Africa.

Quest’articolo ricostruisce la fisionomia del primo gruppo genovese che, negli anni Venti e Trenta dell’Ottocento, condivise il periodo universita- rio, l’esperienza carbonara e la fondazione della Giovine Italia assieme a Giuseppe Mazzini. Al fine di dimostrare l’importante influenza esercitata dalla prima generazione di mazziniani nella formazione dell’innovativo sistema associativo proposto dal Genovese, il saggio si concentra in parti- colare sul profilo biografico di Giuseppe Elia Benza, la cui esperienza in- dividuale viene criticamente analizzata all’interno del più ampio contesto del difficile inserimento dei territori liguri nel governo sabaudo.

L’adozione della costituzione spagnola nelle Due Sicilie a seguito del moto carbonaro di Nola non interrompe l’attività politica delle società segrete che aveva caratterizzato il decennio precedente. Durante gli otto mesi del reme rappresentativo la clandestinità continua a essere considerata uno strumento politico e formazioni democratiche, liberali e reazionarie si muo- vono nell’ombra per modificare o rovesciare il governo. Le carte del fondo Ministero di grazia e giustizia dell’Archivio di Stato di Napoli restituiscono le indagini della polizia del regime costituzionale napoletano su di una congiura della società reazionaria dei calderari, preparata tra il dicembre 1820 e il febbraio 1821. Pur se rimasta priva di effetti pratici, l’azione del nucleo legittimista mette in luce una rete composita di azione e reclutamento e consente di analizzare le ragioni - politiche o personali - alla base della politicizzazione dei differenti gruppi sociali coinvolti nel progetto.

This study analyses the connection between crime and the structural characteristics of mu-nicipalities. The first part compares the concentration of different crime types in the municipali-ties ranked by their population size across eight countries worldwide. The second part anal-yses the relationships between crime rates, urban scale and urban hierarchy among the Italian municipalities. The analysis suggests that both urban scale and hierarchy are relevant for un-derstanding crime rates.

The article draws on land and green grabbing debate to critically interrogates the failure of ?eight ?Italian investment in agrofuel production in Senegal. It focuses on the characteristics of the ??Italian investors who ?were drawn to agro-energy ?production and of the incentives struc-tures that ??motivated them. Once ?on site, multiple management problems and conflicts with the ?local population ?arose. The ?article argues that this is not solely attributable to a lack of respon-sibility, bad ?governance ?and ethics of ?individual firms: the green economy and its speculative arrangements must be ?considered.