Michele Galeotti, Rosa Lombardi, Salvatore Principale, Alessandro Sura

Aligning Integrated Data Management with Corporate Reporting: The role of sustainability reporting


Fascicolo: 2 Suppl. / 2023

The EU/2014/95 Directive represents a point of discontinuity in corporate report-ing which has produced several effects on corporate practices and communica-tion. Corporate control systems also had to be updated to include financial and non-financial issues such as environmental, social and governance (ESG) issues within the control and reporting mechanisms. Integrated data management can represent a crucial tool for managing the changes in progress and improving per-formance. This study aims to investigate the relationship between integrated data management and corporate reporting by assessing whether the Directive has had an impact on the implementation of integrated systems. The analysis of two virtu-ous cases in the field of sustainability reporting, as well as a public interest entity, highlights the effects of the Directive on corporate control and data management. The findings suggest different effects on companies with different sustainability reporting experience. The study has theoretical and practical implications contrib-uting to the literature about integrated data systems and sustainability reporting.

Michele Galeotti, Rosa Lombardi, Paola Paoloni, Fabiana Roberto

Big data and sustainability reports: The current approach to non-accounting data management


Fascicolo: 2 Suppl. / 2022

Smart technologies influence the accounting and reporting environment and pose several challenges to academics and practitioners. In this scenario, Big Data (BD) and BD analytics could play a crucial role in improving management control and accounting practices, as well as the accuracy of financial, non-financial and sus-tainability reporting. This paper is the first to draft the impact of BD and BD ana-lytics in the management of non-financial and sustainable information. It in-volved a review of the literature connecting BD to sustainability accounting and reporting, using document-based data covering the 2010-2022 period. The paper’s main contribution, by applying a qualitative approach, is the mapping of current research on this emerging topic. Elaborating on previous scholarly contributions, it provides a first account of this research area and recommends possible directions for future studies.

Vittorio Dell'Atti, Anna Lucia Muserra

Dalla crisi allo sviluppo sostenibile

Principi e soluzioni nella prospettiva economico-aziendale

Il presente volume si pone l’obiettivo di investigare i concetti di crisi e di sviluppo sostenibile, anche attraverso gli effetti della pandemia da SARS-COV-2, inquadrando sia le attuali cause del disequilibrio aziendale, sia la proposizione di rinnovati modelli di governance e di business. Tali aspetti sono indagati a partire dalla visione sistemica dell’azienda, in un’ottica unitaria e integrata delle strategie che ne governano le condizioni di sopravvivenza e i processi di sviluppo.

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Antonio Fusco, Graziana Galeone, Federico Schimperna, Rosa Lombardi

The impact of Gender diversity on Healthcare System and Leadership: A first SLR for the future research


Fascicolo: 120 / 2021

Purpose. The objective of this paper is to analyse the impact of gender diversity in the healthcare system also emphasizing the role of the leadership. The research aims to shed light on how gender diversity affects the healthcare sector and its impact on performance in the long term and in the current turbulent scenario. Design/methodology/approach. This paper proposes a primary longitudinal study of research documents extracted on gender diversity, leadership and healthcare system, collecting literature from Scopus database from 2001 to 2020. We used 10 scientific documents, after the selection of Business, Management and Accounting area and the screening of retrieved research documents. Originality. The paper is novel because aims to describe how gender diversity is able to affect the performance of the healthcare system having an overview on the leadership topic. Practical implications. Results of this research could be relevant to raise awareness on the need to promote gender diversity at the top management level in the healthcare system.

Rosa Lombardi

Book reviews


Fascicolo: 2 / 2021

Rosa Lombardi, Raffaele Trequattrini, Federico Schimperna, Myriam Cano-Rubio

The Impact of Smart Technologies on theManagement and Strategic Control: A Structured Literature Review


Fascicolo: suppl. 1 / 2021

This research proposes a systematic literature review (SLR) of the application of big data, analytics, business intelligence, and artificial intelligence to company management and strategic control. Thus, this paper attempts to answer the following research questions: 1) How is the literature on the application of big data, analytics, business intelligence, and artificial intelligence to management and strategic control developed in the business, management and accounting fields? 2) On which aspects of this application does the literature focus? 3) What are the implications that arise for companies? In this paper, we used a longitudinal study of research documents in the form of last-decade literature collected from Scopus database as the leading source for the international scenario. After, we selected business, management, and accounting areas, and screened the titles and abstracts of the research documents, we based the final result on 60 scientific documents as sources relevant to the aim of this SLR. The findings highlight four main topic clusters. We specifically explain smart technologies’ usefulness for each analyzed business function, and, while adopting a critical perspective, we point out the interesting current streams of research resulting from the application of new sources of technology. We conclude by proposing valuable insights gleaned from the study. Thus, our results are useful for both the academic and the professional community.

Rosa Lombardi, Maria Serena Chiucchi

Smart technologies, digitalizzazione e capitale intellettuale

Sinergie e opportunità

Il volume offre una visione d’insieme delle smart technologies, della digitalizzazione e del capitale intellettuale nelle aziende, al fine di delinearne i profili emergenti in chiave economico-aziendale. Tali tematiche rivestono particolare importanza nell’attuale scenario, in cui le aziende sono chiamate ad accogliere la quarta rivoluzione industriale e a fronteggiare un’emergenza mondiale di natura sociosanitaria ed economica.

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Selena Aureli, Andrea Cardoni, Mara Del Baldo, Rosa Lombardi

Traditional management accounting tools in SMEs’ network. Do they foster partner dialogue and business innovation?


Fascicolo: Suppl. 1 / 2019

This paper aims to understand whether traditional management accounting tools (e.g. financial statement, reclassification and contribution margin analysis) contribute to foster dialogue and innovation in business networks composed of SMEs (small and medium-sized enterprises). Through the analysis of a case study, the paper focuses on a contractual network operating in the paper&print sector in Italy. Framing the analysis in the Simons’ construct (1990 and 1995), who distinguishes between diagnostic and interactive controls, the paper provides insights on the use of management control in inter-organizational settings, arguing that the traditional accounting tools can play an innovative role in network success. The contribution of the paper is on the ongoing debate on which functions, accounting information and MCSs (management control systems) may play in networks. In particular, findings shed light on the need to adapt the distinction between "diagnostic" and "interactive" in the network setting, given the horizontal and non-hierarchical relationships between the units involved.

Alessandro Lardo, Rosa Lombardi, Raffaele Trequattrini, Benedetta Cuozzo

The Rise and Decline of the Bank of Italy’s Autonomy between 1893 and 1936. A historical interpretion


Fascicolo: 1 / 2018

The aim of this paper is to analyse the autonomy of central banks from a historical perspective, with reference to the founding and development of the Bank of Italy in the period between its inception (1893) and the passing of the Italian Banking Law of 1936. The issue of the autonomy of central banks from governments and budgetary policies has been investigated by several scholars, for whom the degree of autonomy is linked exclusively to factors connected with those wielding power or influence at the time, and factors related to the contingent historical and economic situation. Few studies so far have investigated the causes of the evolution of the degree of autonomy of the central banks, considering this evolution as strictly linked with the process of central state autonomy. The authors aim to investigate the evolution of the Bank of Italy’s level of autonomy in light of Michael Mann’s thinking.

Matteo Palmaccio, Alessandra Lardo, Benedetta Cuozzo, Rosa Lombardi

Bookkeeping methods and accounting controls: Developments within the Abbey of Montecassino from the 15th to the 17th century


Fascicolo: 1 / 2017

The purpose of this paper is to discover the connection between the introduction of the double entry bookkeeping method and accounting controls within the Abbey of Montecassino. In particular, the analysis aims to explore the accounting history at the time of the entrance into the Santa Giustina Congregation from the 15th to 17th century. Adopting a diachronic approach, the paper is developed with the aim to understanding if there is a link between entrance into the Santa Giustina congregation and introduction of the double bookkeeping method in 1504. It proves that accounting behaviours are strongly connected with the need for controls between accountants and external users of accounting books, confirming the hypothesis of the new accounting history theory that considers bookkeeping as social construction. The methodology is based on a comparison between two different methods of recording in the Abbey of Montecassino: the first refers to the period from 1450 to 1504 (Commendatory era) while the second considers the period after entrance into the Santa Giustina Congregation in 1504.

Il termine "governo aziendale" sintetizza la capacità di guidare l’azienda in condizioni di economicità durevole, mediante il coordinamento delle operazioni di gestione. In tale prospettiva, il volume intende porre l’attenzione sul carattere economico del governo aziendale e sul contributo offerto dagli studi di Ragioneria e di Economia Aziendale. Si ritiene, in particolare, che il governo aziendale si realizzi a partire dall’osservazione della dinamica aziendale e ambientale, ma presupponga anche la capacità di generare conoscenza e di guidare i collegati processi gestionali ed organizzativi. L'integrazione informativa e la generazione di conoscenza devono, quindi, guidare i sistemi di governo aziendale all’innovazione dei prodotti e dei processi aziendali, per far fronte al contesto ambientale sempre più complesso e turbolento.

cod. 10388.1

Rosa Lombardi, Adriana Bruno, Giada Mainolfi, Andrea Moretta Tartaglione

Research perspectives on corporate reputation and company’s performance measurement. An interpretive framework


Fascicolo: 3 / 2015

In the knowledge economy, corporate reputation is relevant in increasing financial and extra-financial performance of contemporary companies. Although corporate reputation represents a significant dimension of relational capital, included in the intellectual capital, its characteristics are not easy to measure in assessing company performance over the time. In this direction, the paper aims to analyze the corporate reputation as influential intangible asset of contemporary company to define its evaluation by completing the company performance measurement system. This paper uses an updated conceptualization of corporate reputation literature which focuses on the need to integrate and complete the value of company performance. Performing a literature review on corporate reputation allows us to build an adequate framework for a new, integrated and innovative way to evaluate this intangible asset in the future scientific contribution. So, the research aims to create an integrated literature framework on corporate reputation, including studies on the evaluation of corporate reputation as strategic asset, its relevance in the definition of company performance, its impact on stakeholders’ behavior.

Vincenzo Formisano, Giuseppe Russo, Rosa Lombardi

Il Public Value Creation e il ruolo delle Università


Fascicolo: 2 / 2012

Nell’attuale scenario economico-competitivo, lo studio delle reti d’impresa (Bastia, 1989; D’Alessio, 2008; Cafaggi, 2004; Lipparini, 2002; Lorenzoni, 1992) consente di enfatizzare il ruolo svolto dalla cooperazione tra più organizzazioni sia pubbliche, sia private. In questa direzione, con l’avvento dell’economia della conoscenza, le imprese creano valore collettivo per effetto dell’azione di gruppo e degli interessi coinvolti nel sistema organizzativo a rete. Le opportunità che si presentano alle aziende coinvolte nella rete sono molteplici: l’investimento relazionale favorisce l’interdipendenza tra i differenti sistemi aziendali e ne rafforza la loro complementarietà; ogni processo cooperativo influenza ciascuna impresa della rete. Nelle aziende pubbliche, tale fenomeno è noto come New Public Governance (Bovaird, 2002; Lynn et al., 2007): all’interno di una rete locale si trovano aziende pubbliche e private la cui azione è protesa alla realizzazione del bene comune (Zamagni,2008). In questo senso, il passaggio dal New Public Management al New Public Governance ha permesso di valorizzare il concetto di network indagandolo quale rete di soggetti o entità interagenti tra loro, in grado di guidare le loro relazioni verso il raggiungimento di un obiettivo comune: il public value creation (Moore, 2005). In questa direzione, il presente contributo si propone di analizzare il concetto di rete, con particolare riferimento alle possibili configurazioni che possono assumere i network pubblici locali. Nel caso di specie, lo studio si concentra sui network all’interno dei quali esiste la presenza dell’istituzione universitaria quale catalizzatrice del sapere e fonte della creazione di valore pubblico locale. Mediante l’esperienza dell’Università di Cassino, lo studio si propone di definire il ruolo dell’università rispetto al contesto territoriale di riferimento e quale impatto economico-sociale genera la sua azione. La domanda di ricerca è la seguente: Che cosa sono i network? Nell’ottica della New Public Governance, qual è il ruolo svolto dalle università nel sistema di rete? È possibile individuare, in tal caso, un modello di rete?

Vincenzo Formisano, Giuseppe Russo, Rosa Lombardi

A service-dominant logic for banking services


Fascicolo: 1 / 2012

In the current competitive scenario, services now pervade all business activities, involving every production system and every organization. The emerging importance of services and their decisive role, compared to goods, in every business transaction in the global economy encourages scholars, professionals and business experts to engage in research models, paradigms and theories to better describe the new processes of value creation. This paper aims to analyze the applicability of the theoretical Service-Dominant Logic model to the field of local banking services, therefore, to interpret the concepts within a sector, that is, banking, in which the service component is increasingly becoming more strategic. The article briefly reviews the main features of the evolution of the process of banking services to represent their current evolutionary foundations in the light of the new paradigm of the S-D Logic. The paper combines theory and practice, with the help of a case study, appropriately selected for analysis. To conclude, the analysis shows that the theoretical approach of the Service-Dominant Logic improves the performance of the bank analyzed in economic terms (increased economic value created) as well as in terms of services offerred to customers with improved interactions, relationships and loyalty.