BOOKS BY STEFANO GARZELLA

Stefano Garzella, Rosita Capurro, Stefano Marciano

A historical comparison exactly one hundred years apart. The global financial crises of 1907 and 2007 and the FIAT case study

CONTABILITÀ E CULTURA AZIENDALE

Fascicolo: 1 / 2024

Introduction: The paper analyses the case study of the FIAT automotive company in two global financial crises which broke out exactly 100 years apart: the crisis of 1907 known as the “Banking Panic” and the crisis of 2007, and its burst in 2008, known as the “Great Recession”. Aim of the work: The paper aims to analyze company strategies in financial crises, by adopting a business perspective, in order to capture similarities and differ-ences; contributions to support companies in the transformation of organizational, managerial and operation processes during changing environmental conditions are provided. Methodological approach: The research follows an interpretive and qualitative ap-proach. Starting from the theoretical background of the two financial crises, the study identified the company FIAT as a “single business case study”. FIAT’s financial statements and corporate documents for the periods 1907-1913 and 2007-2013 are critically assessed. Main findings: Case study findings highlight the successfully implemented strate-gies and the paths of growth pursued by the Company to survive and restart. In this sense, the case study analysis supports the identification of some elements and actions able to guide companies through periods of environmental and business crisis. Moreover, the study of the FIAT historical corporate documents permits to observe the evolution – about the structure and the content – of corporate disclo-sure over time. Originality: There is a lack of studies that analyze and compare the two crises. The comparison between the two financial crises by adopting a business perspective is novel. The historical comparison together with the analysis of the evolution of the FIAT’s corporate disclosure over time, provides relevant scientific insights, poten-tially able to favour an advancement of knowledge to help companies in the trans-formation and adaptation processes to changing environmental conditions.

Rosita Capurro, Raffaele Fiorentino, Stefano Garzella, Stefano Marciano

Metaverse: Value creation and performance measurement across physical and digital world

MANAGEMENT CONTROL

Fascicolo: 1 / 2024

This study provides a first conceptualization of the Metaverse from a strategic management perspective and advances performance measurement approaches for the Metaverse value creation. Specifically, the study aims to provide an in-depth analysis of Metaverse and the related implications on the value creation processes of the companies. In order to achieve this goal, we performed a detailed literature review on digital transformation, Metaverse and performance measure-ment topics. Thus, we have developed a theoretical framework useful to facilitate the implementation of successful strategies in the Metaverse and subsequent mon-itoring and evaluation of achieved results. The paper provides relevant contributions in theory and practice. From a theoreti-cal perspective, the results contribute to the strategic management and perfor-mance management literature streams, extending them to the dimension of the “digital world”. From a practical perspective, the results identify new performance measurement and new indicators useful for companies and practitioners to under-stand the link between Metaverse and value creation paths. Future studies should integrate the theoretical analysis with explorative empirical investigations.

Luca Anselmi, Silvio Bianchi Martini

Scritti in onore di Umberto Bertini

Tre volumi

Il volume raccoglie il tributo della comunità scientifica alla figura del prof. Umberto Bertini, grande scienziato e studioso.

cod. 10365.56

Stefano Garzella

Corporate Social Responsibility

Theoretical analysis and practical implications

In the current economic context, Corporate Social Responsibility is an increasingly relevant topic that has swept away the traditional views about firms’ competitiveness, survival and profitability. The rise of sustainability driven pressures and opportunities makes particularly interesting the interplay among management, sustainability and social impacts for scholars, public authorities, policy makers and practitioners. This book aims to investigate the opportunities, the criticalities and the future perspectives in the CSR studies for increasing firm performance and growth.

cod. 10365.35

Stefano Garzella

L'azienda e la corporate social responsibility.

Approfondimenti dottrinali e riflessioni gestionali

Alla corporate social responsability (CSR) è ormai riconosciuto il ruolo di fattore critico di successo per il posizionamento strategico delle aziende. Qui si forniscono gli approfondimenti dottrinali e le riflessioni gestionali necessari alla comprensione delle sue principali caratteristiche, variabili e problematiche al fine di consentirne la corretta interpretazione e implementazione nel processo di governo aziendale.

cod. 10365.21

Raffaele Fiorentino, Stefano Garzella, Rita Lamboglia, Daniela Mancini

Strategie di sostenibilità: dalle motivazioni ai sistemi di misurazione della performance

MANAGEMENT CONTROL

Fascicolo: 2 / 2016

The paper aims to examine the main changes that performance measurement systems of firms have to face after the adoption of sustainability strategies. The relationship between sustainability strategies and performance measurement systems is analysed along three main dimensions: the reasons that lead to the implementation of sustainability strategies; the changes that these strategies produce within the performance measurement systems; the feedback effects that the revised performance measurement systems determine on the sustainability strategies. We adopted a qualitative research methodology analysing a single case study: ASIA Napoli S.p.A. The case study and the results have been achieved through a theoretical framework built in the first step of the research. The case study allowed to examine the role of legitimacy and reputation when a company chooses to implement sustainability strategies, and confirmed, overall, that the decision to integrate sustainability into business strategy produces changes in performance measurement systems. Our findings showed that the implementation of sustainability strategies produce some changes in the performance measurement systems with regard to the processes and the tools for information and data collection. However, tools for information processing and analysing for decision-making support are less developed. The results also suggested that the measurement of social performance represents an incentive to revise sustainability strategies.

Michele Galeotti, Stefano Garzella, Raffaele Fiorentino, Gaetano della Corte

The Strategic Intelligence implications for Information Systems

MANAGEMENT CONTROL

Fascicolo: 1 / 2016

In current economic contexts, one of the most important drivers of firm success is the ability of information systems to answer the call for new relevant data. This request for data is increasingly related to the likelihood of supporting the strategic decision-making process. Consequently, data collection and data analysis processes are evolving from the traditional Enterprise Resource Planning systems to innovative Strategic Intelligence. Despite the growing attention on Intelligence, there is a lack of studies analysing the many critical perspectives and data that firms can consider to embrace Intelligence in strategic management. The literature, from one perspective, does not clearly define the boundaries of the broad concept of Strategic Intelligence, and, from another perspective, does not provide the needed support to the information selection process for decision-making. Accordingly, the aim of this paper is to develop an integrated framework that aims to support the commitment of managers to Strategic Intelligence by analysing the implications for information systems. Using a structured literature review, we develop a conceptual comprehensive framework based on five main dimensions: competitive intelligence, market intelligence, resources intelligence, finance intelligence and innovation intelligence. The comprehensive framework provides insights and guidelines for collecting, analysing and explaining data for Strategic Intelligence. Specifically, the paper suggests sources and methods to translate data into effective knowledge for strategic decision-making.

Stefano Garzella, Raffaele Fiorentino

How to control environmental strategy?

MANAGEMENT CONTROL

Fascicolo: 1 / 2013

The present paper aims at understanding which "environmental measures" are used in corporate reports and how firms might control the environmental strategy. We propose a framework for the control of the strategic management of environmental issues. This framework is used for an empirical investigation of both social and annual reports of a sample of large public firms. By using content analysis, our findings show: i) a focus on strategy formulation and strategy implementation more than on environmental results; ii) the most relevant key value drivers and performance indicators in firms’ reporting; iii) a positive association between information on environmental value drivers and performance indicators and firm sector. Indeed, we offer some relevant insights on the relative absence of indicators of competitive advantage and on the predominant use of environmental qualitative and/or non-financial measures. This evidence suggests a lack of consideration as for the relationship between environmental strategies and environmental results and, at the same time, a high variability and limited standardization in environmental practices with implications for both internal and external stakeholders’ view. For the internal stakeholders, it seems that the actual environmental strategy control systems need to develop models and tools with reference to the relationship between environmental performance and financial effects. For external ones, the actual limits in the reporting of environmental measures pose the need for an increase in the comparability of environmental performance. Furthermore, by integrating theoretical and empirical findings, we suggest some potential improvements for environmental strategy performance measurement systems.

Tiziano Onesti, Nunzio Angiola

Strategie di sviluppo aziendale, processi di corporate governance e creazione di valore.

Teorie, analisi empiriche ed esperienze a confronto

Obiettivo della ricerca alla base del volume è stato lo studio di talune importanti fasi della vita aziendale che presentano profili gestionali di “straordinarietà” e che, di regola, comportano una significativa modifica degli assetti di governance, delle performance e del valore attribuibile al compendio aziendale.

cod. 365.998

Marco Allegrini, Giuseppe D'Onza

Le frodi aziendali

Frodi amministrative, alterazioni di bilancio e computer crime

cod. 364.60