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Article
Publication date: 6 January 2022

Alessandro Melis, Jose Antonio Lara-Hernandez and Barbora Melis

This paper highlights the importance of transdisciplinary studies in times of crisis. In the first part, the study shows the benefits of the introduction of literature on biology…

148

Abstract

Purpose

This paper highlights the importance of transdisciplinary studies in times of crisis. In the first part, the study shows the benefits of the introduction of literature on biology to better understand the evolutionary dynamics of architecture.

Design/methodology/approach

The focus of the research concerns architectural exaptation. In biology, exaptation is a functional shift of a structure that already had a prior but different function. We will also learn that, in biology, all creative systems are redundant and involve variability and diversity.

Findings

As a conclusion, through the comparison between biology and architecture, we will, therefore, try to build an architectural taxonomy that demonstrates how indeterminism is not a subcategory of design. Instead, design paradigms in which redundancy and variable diversity of structures reflect functionalism constitute an equivalent and essential complement with respect to design determinism.

Originality/value

It demonstrates how architectural exaptation, intended as an indeterministic and radical mode of design, can contribute to overcoming the current global crisis because structural redundancy is frequently functional, mostly in ever-changing and unstable environments. For instance, the failure of a planned function of a city can be an opportunity to re-use a structure designed for an obsolete function to respond to unexpected constraints.

Details

Smart and Sustainable Built Environment, vol. 11 no. 2
Type: Research Article
ISSN: 2046-6099

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Book part
Publication date: 14 November 2024

Klaus Jurgens

Climate change has become one of the “hottest picks” so to speak, not only in academic circles but in the world of mainstream media, too. Yet exactly a much more scientific…

Abstract

Climate change has become one of the “hottest picks” so to speak, not only in academic circles but in the world of mainstream media, too. Yet exactly a much more scientific approach is required to distinguish real concerns from sensationalist fake news which so often find their way into newspapers, radio, or television. Academia must refrain from copying non-fact-based (hypo-)thesis as climate change is too serious an issue as well. The approach of “build, shop, work differently” should lead to implementing the concept of self-contained and sustainable neighborhoods; reducing unnecessary daily individual traffic reduces avoidable pollution. We shall address the intertwined issue of whether or not elected office holders should propose such a change in consumer attitude, or if civil society itself would manage to first create the required awareness, then act accordingly. Introducing Slow Cities and Smart Cities leads to the major argument: not only working or shopping near to where we live is important but re-considering whether society should really depend on imported foodstuffs having been transported thousands of miles by air or sea, then lorry, or not better switch to a much more regional, environmentally friendly way of meeting ones' daily needs not to reject globalization per se but to create a regionalized, climate friendly variety of it. Finally, restructuring supply chain logistics might be a key development needed to successfully tackle and combat climate change on a global scale.

Details

The Social Consequences of Climate Change
Type: Book
ISBN: 978-1-83797-678-2

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Article
Publication date: 28 March 2019

Alessandro Merendino and Rob Melville

This study aims to reconcile some of the conflicting results in prior studies of the board structure–firm performance relationship and to evaluate the effectiveness and…

8001

Abstract

Purpose

This study aims to reconcile some of the conflicting results in prior studies of the board structure–firm performance relationship and to evaluate the effectiveness and applicability of agency theory in the specific context of Italian corporate governance practice.

Design/methodology/approach

This research applies a dynamic generalised method of moments on a sample of Italian listed companies over the period 2003-2015. Proxies for corporate governance mechanisms are the board size, the level of board independence, ownership structure, shareholder agreements and CEO–chairman leadership.

Findings

While directors elected by minority shareholders are not able to impact performance, independent directors do have a non-linear effect on performance. Board size has a positive effect on firm performance for lower levels of board size. Ownership structure per se and shareholder agreements do not affect firm performance.

Research limitations/implications

This paper contributes to the literature on agency theory by reconciling some of the conflicting results inherent in the board structure–performance relationship. Firm performance is not necessarily improved by having a high number of independent directors on the board. Ownership structure and composition do not affect firm performance; therefore, greater monitoring provided by concentrated ownership does not necessarily lead to stronger firm performance.

Practical implications

This paper suggests that Italian corporate governance law should improve the rules and effectiveness of minority directors by analysing whether they are able to impede the main shareholders to expropriate private benefits on the expenses of the minority. The legislator should not impose any restrictive regulations with regard to CEO duality, as the influence of CEO duality on performance may vary with respect to the unique characteristics of each company.

Originality/value

The results enrich the understanding of the applicability of agency theory in listed companies, especially in Italy. Additionally, this paper provides a comprehensive synthesis of research evidence of agency theory studies.

Details

Corporate Governance: The International Journal of Business in Society, vol. 19 no. 3
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 1 February 2004

Giuseppe Galassi and Richard Mattessich

The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on…

202

Abstract

The paper offers a survey of major Italian accounting scholars and their work for the period from 1900 to 1950. Apart from the late works of Rossi and Besta, the main focus is on the contributions by Zappa, who undoubtedly dominated the scene. In this period, as well as later, most Italian accountants and “aziendalisti” adopted the so‐called “income system”. Although its premises originated with Fabio Besta, master of the so‐called “patrimonial or proprietorship system”, the Italian School under Zappa gave this system a new theoretical basis that differed fundamentally from that of Besta. Zappa also developed the dynamic aspect of accounting and business economics that still prevails in Italy. The paper also devotes attention to other Italian scholars, less well‐known abroad. In the area of cost accounting it concentrates on the views of De Minico and his disciple Amodeo, but also mentions other contributors. The final Section deals with Italian contributions to accounting history during this period

Details

Review of Accounting and Finance, vol. 3 no. 2
Type: Research Article
ISSN: 1475-7702

Available. Open Access. Open Access
Article
Publication date: 27 April 2020

Massimo Sargiacomo, Christian Corsi, Luciano D'Amico, Tiziana Di Cimbrini and Alan Sangster

The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional…

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Abstract

Purpose

The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional body of accountants that was established in Venice in 1581 and operated until the end of the 18th century.

Design/methodology/approach

The research design offers a critical longitudinal explanation of the emergence of the Collegio dei Rasonati as a professional body in the context of Venetian society by relying on the social closure theory elaborated by Collins (1975); Parkin (1979) and Murphy (1988).

Findingse

The Collegio dei Rasonati was established to overcome the prerogatives of a social class in accessing the accounting profession. However, the pre-existing professional elites enacted a set of social closure strategies able to transform this professional body into a stronghold of their privileges.

Research limitations/implications

As virtually all of the evidence concerning the admission examinations has been lost over time, the investigation is restricted to the study of the few examples that have survived. The main implication of the study concerns the understanding of some dynamics leading to neutralize attempts to replace class privileges with a meritocratic system.

Originality/value

The research investigates the structure of the rules of social closure revealing the possibility of an antagonistic relationship between different co-existing forms of exclusion within the same structure. Moreover, it highlights that a form of exclusion can be made of different hierarchical levels.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 13 March 2017

Stefanella Stranieri, Luigi Orsi and Alessandro Banterle

The aim of the paper is to investigate the determinants leading firms to choose among different voluntary standards within food supply chains. In specific, the authors explored…

1541

Abstract

Purpose

The aim of the paper is to investigate the determinants leading firms to choose among different voluntary standards within food supply chains. In specific, the authors explored the role of transaction risks, i.e. internal and exogenous risks, in the adoption of different traceability standards.

Design/methodology/approach

A survey was conducted within the Italian population of 216 food-processing firms that adopt voluntary traceability schemes. The identification of different transaction risks was based on the literature on supply chain management and transaction cost economics. An ordinal regression model was used in the analysis.

Findings

Empirical results highlight that the transaction risks perceived by food firms play a significant role on the kind of traceability schemes to adopt. There is a positive link between internal risks and the decision to implement complex schemes. Moreover, a negative relationship between the perceived exogenous risks and the complexity of the standard adopted is also observed. Exogenous transaction risk lead to the implementation of standards which do not imply strong co-ordination. On the contrary, internal risks imply complex schemes that lead to closer supply chain relationships.

Research limitations/implications

The analysis is limited to cross-sectional data for a single country, and further investigation would help assess the generalisation of the findings.

Practical implications

The analysis can be considered a useful framework to orient firms strategic decisions towards the most appropriate voluntary standard to adopt for an efficient management of vertical relationships within food supply chains.

Originality/value

The present analysis is the first attempt to explain the determinants leading firms to choose among different kinds of voluntary standards within food supply chains. The approach used reveals that transaction risks can be considered a useful framework to explain firms’ strategic decisions related to the kind of schemes to adopt.

Details

Supply Chain Management: An International Journal, vol. 22 no. 2
Type: Research Article
ISSN: 1359-8546

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Book part
Publication date: 1 March 2012

Eva Heidhues and Chris Patel

Over the last decade, international accounting harmonization and convergence with the increasing adoption of IFRS as national accounting standards have become dominant topics in…

Abstract

Over the last decade, international accounting harmonization and convergence with the increasing adoption of IFRS as national accounting standards have become dominant topics in international accounting research (Ashbaugh & Pincus, 2001; Chand & Patel, 2008; Christensen et al., 2007; Daske & Gebhardt, 2006; Daske et al., 2008; Ding et al., 2007; Hellmann et al., 2010; Lantto & Sahlström, 2008; Larson & Kenny, 2011; Peng & van der Laan Smith, 2010; Rezaee et al., 2010; Tyrrall et al., 2007). Given that the primary goal of international convergence is enhancing comparability of financial statements across countries, the influence of accountants’ professional judgment in the interpretation and application of accounting standards has increasingly been recognized as an important and controversial topic. Indeed, a growing number of studies have analyzed the influence of culture on standard setting (Bloom & Naciri, 1989; Ding et al., 2005; Schultz & Lopez, 2001), auditor independence (Agacer & Doupnik, 1991; Hwang et al., 2008; Patel & Psaros, 2000), and accountants’ values and judgments (Doupnik & Riccio, 2006; Doupnik & Richter, 2003, 2004; Patel, 2003). Although prior research has provided evidence that culture influences accountants’ exercise of professional judgments, these studies have largely focused on demonstrating differences between accountants from very distinct cultures or accounting systems. For example, Chand (2008) as well as Doupnik and Richter (2004) examined differences in the judgment of professional accountants with regard to the interpretation and application of uncertainty expressions by comparing Australian and Fijian and German and American accountants, respectively. Moreover, recent research on professional accountants’ judgments (Chand, 2008; Doupnik & Riccio, 2006; Doupnik & Richter, 2003) has largely focused on providing evidence that accountants from different accounting clusters significantly differ in their exercise of professional judgment. Indeed, researchers have often based their country selections on theoretical models of accounting clusters such as Gray's (1988) framework of accounting values or Nobes’ (1983) international accounting classification, predominantly to show differences between the Anglo-American accounting model and the Continental European accounting model.

Details

Globalization and Contextual Factors in Accounting: The Case of Germany
Type: Book
ISBN: 978-1-78052-245-6

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Book part
Publication date: 1 March 2012

Abstract

Details

Globalization and Contextual Factors in Accounting: The Case of Germany
Type: Book
ISBN: 978-1-78052-245-6

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Article
Publication date: 13 May 2022

Serena Sofia, Federico Guglielmo Maetzke, Maria Crescimanno, Alessandro Coticchio, Donato Salvatore La Mela Veca and Antonino Galati

This article aims to compare the LiDAR handheld mobile laser scanner (HMLS) scans with traditional survey methods, as the tree gauge and the hypsometer, to study the efficiency of…

350

Abstract

Purpose

This article aims to compare the LiDAR handheld mobile laser scanner (HMLS) scans with traditional survey methods, as the tree gauge and the hypsometer, to study the efficiency of the new technology in relation to the accuracy of structural forest attributes estimation useful to support a sustainable forest management.

Design/methodology/approach

A case study was carried out in a high forest located in Tuscany (Italy), by considering 5 forest types, in 20 different survey plots. A comparative analysis between two survey methods will be shown in order to verify the potential limits and the viability of the LiDAR HMLS in the forest field.

Findings

This research demonstrates that LiDAR HMLS technology allows to obtain a large amount of valuable data on forest structural parameters in a short span of time with a high level of accuracy and with obvious impact in terms of organisational efficiency.

Practical implications

Findings could be useful for forest owners highlighting the importance of investing in science and technology to improve the overall efficiency of forest resources management.

Originality/value

This article adds to the current knowledge on the precision forestry topic by providing insight on the feasibility and effectiveness of using precision technologies for monitoring forest ecosystems and dynamics. In particular, this study fills the gap in the literature linked to the need to have practical examples of the use of innovative technologies in forestry.

Details

EuroMed Journal of Business, vol. 17 no. 3
Type: Research Article
ISSN: 1450-2194

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Article
Publication date: 11 April 2022

Alessandro Silva de Oliveira, Gustavo Quiroga Souki, Dirceu da Silva, Daniel Carvalho de Rezende and Georgiana Luna Batinga

Companies' relationship with their customers through e-commerce platforms has increased considerably in the past few years, bringing new challenges concerning service guarantees…

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Abstract

Purpose

Companies' relationship with their customers through e-commerce platforms has increased considerably in the past few years, bringing new challenges concerning service guarantees (SG). This study aims to propose a framework of the relations between customers' expectations on SG, their negative experiences and their attitudes and behavioural intentions towards an e-commerce platform.

Design/methodology/approach

The research had a qualitative and descriptive approach. Testimonials from clients of an online e-commerce platform were obtained through interviews via videoconference and non-participant observation on a complaints website in Brazil. The testimonies were analysed through content analysis.

Findings

The customer expectations regarding the SG offered by the e-commerce platform are congruent with the five categories of the theory that support this research. Customer testimonials on the complaints site show that their negative experiences with the e-commerce platform generated negative emotional, cognitive and behavioural responses towards the company. A framework was proposed, including customers' expectations regarding SG, their negative experiences and their repercussions on clients' attitudes and behavioural intentions.

Originality/value

This article is the only that contemplates customers' expectations about SG in an e-commerce platform, relating them to attitudes and behavioural intentions. Thus, its framework demonstrates the relationships between customer expectations about SGs, their negative experiences and attitudinal and behavioural repercussions. This article brings academic and managerial contributions for companies and managers of e-commerce platforms. It contributes to clients and consumer protection associations by revealing problems they face with SG on e-commerce platforms. This research can be used by those responsible for elaborating laws and public policies to regulate and inspect the relationships between e-commerce platforms and their customers.

Details

Asia-Pacific Journal of Business Administration, vol. 15 no. 2
Type: Research Article
ISSN: 1757-4323

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