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The purpose of this paper is to focus on alternative accounting treatments over time to assess their impact on the level of conservatism in a comparison between Italian local accounting standards and USA generally accepted accounting principles.

A case study approach is adopted to investigate the accounting adjustments applied to net income and shareholders’ equity as included in the Form 20-F reconciliations reported by all Italian firms that were listed on a US market over the period 1999-2008. The methodology first introduced by Gray (1980) and frequently applied over 30 years to several international accounting comparisons is adapted to recognise a multi-period dimension of the accounting choice. In particular, the paper focuses on the temporal dimension of such adjustments in order to capture their attitude to reverse or become permanent over time.

The results show that the level of conservatism is visible in the measurement of net assets and is shaped by the prevailing directional effect of accounting adjustments that become permanent as their cumulative reversal is persistently delayed. Such a phenomenon arises and intensifies when the accounting differences relate to recurring operations and/or to long-term assets and liabilities. Amongst them those violating the clean surplus relation are the most controversial as they not only generate a permanent effect in the measurement of net assets, but also an opposite permanent effect in the measurement of earnings.

Future empirical research confirming the finding in different contexts might overcome the limitations of a relatively poor number of observations in the case study.

Identifying the duration of alternative accounting treatments is relevant to assess their potential influence on stakeholders decision-making process as this may steadily influence the future of a firm.

The propositions express a sequence of the timing effects of alternative accounting treatments that highlight the primary role of permanent differences in persistently shaping the value of net assets and help to provide a less erratic interpretation of the level of conservatism.

The purpose of this paper is to shed light on how the relational capital of the information technology (IT) department creates value in organizations. In addition, the paper presents a multi-dimensional scale to measure and manage relational capital in the IT department.

In the first, explorative phase of the study, interviews and focus groups were conducted in order to develop a new measurement scale, which was subsequently tested through a survey questionnaire (212 respondents).

This research suggests that the relational capital of the IT department is a very important resource for the creation of strategic value. The statistical analysis conducted for this study confirmed the validity and reliability of the novel scale developed to measure this resource. Finally, thanks to factor analysis, five dimensions for the scale were identified.

Data were collected in northern Italy only. Further studies are advisable to confirm the validity of the constructs and scale.

The questionnaire presented in this study can be used to monitor the effectiveness of the interactions between the IT department and the other key actors involved in IT-enabled innovation. The adoption of this scale and its possible adaptation to specific, evolving business contexts may enhance the practitioner’s understanding of the role of relational capital in the value creation process.

The paper contributes to the “third stage” of intellectual capital research by concentrating on an intra-organizational level of analysis, which has been overlooked in the literature to date.

This study investigates the relationships between team dynamics and performance in healthcare operations. Specifically, it explores, through wearable sensors, how team coordination mechanisms can influence the likelihood of surgical glitches during routine surgery.

Breast surgeries of a large Italian university hospital were monitored using Sociometric Badges – wearable sensors developed at MIT Media Lab – for collecting objective and systematic measures of individual and group behaviors in real time. Data retrieved were used to analyze team coordination mechanisms, as it evolved in the real settings, and finally to test the research hypotheses.

Findings highlight that a relevant portion of glitches in routine surgery is caused by improper team coordination practices. In particular, results show that the likelihood of glitches decreases when practitioners adopt implicit coordination mechanisms rather than explicit ones. In addition, team cohesion appears to be positively related with the surgical performance.

For the first time, direct, objective and real time measurements of team behaviors have enabled an in-depth evaluation of the team coordination mechanisms in surgery and the impact on surgical glitches. From a methodological perspective, this research also represents an early attempt to investigate coordination behaviors in dynamic and complex operating environments using wearable sensor tools.

Several countries have carried out air quality monitoring in professional workplaces where chemicals are used. Health-care spaces have been less investigated. This paper aims to define a protocol, as developed by a research group, for inpatient rooms to understand the state of the art and to suggest design and management strategies for improving process quality.

Starting from the ISO-16000 standard and guidelines for monitoring activities, a protocol is defined for a one year investigation, with passive samplers. Through data analysis of the investigations and analysis of the cleaning and finishing products, heating, ventilation and air conditioning and maintenance activities, etc., it is possible to highlight the potential influences of chemical pollution.

A methodology is defined for understanding the chemical pollution and the possible factors related to construction materials, cleaning products and maintenance activities.

The paper analyzes only a limited number of case studies because the monitoring activity is still in progress.

The investigation offers a starting point for a wide tool for the definition of design, maintenance and management strategies in health-care facilities.

The research project, aimed at improving the knowledge of indoor air quality (IAQ) in inpatient rooms, is a starting point for a supporting tool for future regulations concerning health-care facilities.

IAQ is an issue on which many governments are focusing. Several health-care researchers have reported studies that aim at improving users’ health. Most investigations are about biological and physical risks, but chemical risks have been less studied. The paper suggests some design and management strategies for inpatient room.

The recent literature on corporate governance and gender diversity underlines that those differences may go beyond a pure or direct effect on firms’ performance and in this vein, this study aims to investigate whether the presence of women in leading positions can affect the credit rating indicators.

The authors focus on Italian manufacturing firms, as well as small and medium firms (SMEs), that are often under-represented in previous studies, despite their importance in many economies. The authors extract data on directors and top managers as well as rating classes and credit score indicators, and using a fixed-effects model, the authors analyze the relationship between credit risk mitigation and the inclusion of women among top managers, consistently with the rising empirical literature focused on risk perceptions.

The authors find a significant negative relationship between female participation in top management and credit risk, with a greater impact associated with smaller firms, where the presence of a female top manager might make the difference. The results are robust to different model specifications and estimation strategies, and the authors find different magnitudes of the effects also according to the geographical location of the firm.

Because of the chosen sample of manufacturing firms, the research results may lack generalizability. Therefore, researchers are encouraged to expand the study and test the approach elsewhere.

The authors add new and more robust empirical evidence of a negative relationship between female participation in the top management and credit risk by focusing on the entire population of Italian nonlisted manufacturing firms.

Looks at the eighth published year of the ITCRR and the research, from far and near, involved in this. Muses on the fact that, though all the usual processes are to the fore, the downside part of the industry is garment making which is the least developed side. Posits that the manufacture of clothing needs to become more technologically advanced as does retailing. Closes by emphasising support for the community in all its efforts.

A food tourism destination can fully exploit its competitiveness if food-related attributes are consistently highlighted both in its promotion and in user-generated content. However, in the context of food tourism research, a possible image incongruence has not yet been studied. Tourism destination image incongruence occurs when different travel information sources reflect inconsistent representations of a destination's attributes. This study addresses this gap, focusing on Italian food and wine as drivers to attract visitors. This study examines whether food-related attributes are present in online travel-related conversations and are perceived differently by people with and without knowledge about the destination.

Content analysis based on a Bayesian machine-learning technique utilizing Leximancer software was applied to analyze questions and answers posted on TripAdvisor forums by potential and past visitors of four destinations in Italy (Naples, Florence, Parma and Ferrara). Questions and answers expressed by people with different knowledge in Italian and English were analyzed separately to gain deeper understanding.

Contrary to expectations, food-related themes were almost completely absent in the conversations analyzed, with only a few exceptions in Italian question sections. This situation depicts a sort of “cannibalism”, in the sense that the centrality of food-related attributes is engulfed by other, less sensorial, enjoyable and memorable aspects of the travel experience.

Analysis suggests that hype may exist in food tourism promotion related to destination image incongruence. However, while based on a large volume of conversations, the analysis covers only four Italian cities.

Destination management organizations (DMOs) should develop their strategy and communication considering internal and external elements: their marketing targets on one side and the local culture and attractions' perceptions on the other. Standard marketing processes (segmenting, targeting, positioning) and theories should be put in place. The application of standard marketing dynamics and studies should push the DMOs to understand that the internally perceived cultural values of the touristic destinations could not be known or joint univocally by the global external customers and that a local promotional activity should start with branding and not commercial activities.

This is the first study to suggest the existence of hype in food tourism promotion of Italian destinations and to provide evidence supporting this argument.

The importance and complexity of proposing radically new meanings are well-established in the literature. However, a limited number of contributions have analyzed how they can be developed. The purpose of this paper is to analyze the development of radically new meanings at the basis of the Slow Food movement to contribute to the topic.

In order to better understand how social movements can propose radically new meanings and how companies can take inspiration and build a competitive advantage by leveraging the proposed meanings, the authors deeply analyzed the genealogy of Slow Food, interpreted as an inspiring case study; the authors adopt a narrative approach.

The analysis of how Slow Food emerged and evolved into an international movement reveals an alternative way to develop innovative meanings in collaboration with groups of radicals. The authors identify three main phases in the evolution of innovative meanings: generation, institutionalization and development.

In terms of managerial implications the authors contribute highlighting the importance of a new type of collaborative innovation: the collaboration with radical circles and social movements in their early stage.

From a societal point of view, if the authors acknowledge the importance of social movements in contesting and actively changing institutions, the authors can see the importance for policy makers to create loci and opportunities for the emergence of radical circles and their experimentations.

The authors propose that new meanings are frequently the result of small groups of individuals gathering in radical circles. The core attribute of such circles is group validation. The group supports the Slow Food leader in refining the meaning and confronting the dominant paradigm.

This paper aims to develop an initial understanding of the Lean Six Sigma methodology since its inception and examine the few Lean Six Sigma dimensions as a research domain through a critical review of the literature.

The paper is structured in two-part. The first part of the paper attempts to dwell on the evolution of the Lean Philosophy and Six Sigma methodology individually and the emergence of Lean Six Sigma methodology, covered under the Lean Six Sigma: a historical outline section. The second part of the study examines the dimensions associated with Lean Six Sigma such as frameworks, critical success factors, critical failure factors, type of industry, performance metric, year, publisher and journal, based on a total of 223 articles published in 72 reputed journals from the year 2000 to 2019 as a literature review.

The adoption of Lean Six Sigma, as a continuous improvement methodology, has grown enormously in the manufacturing and few service sectors such as health care and higher education during the past decade. The study revealed that researchers came out with conceptual frameworks for the implementation of Lean Six Sigma, whereas the validation through case studies seems to be lacking. The integration of Lean Six Sigma and other approaches with a focus on sustainability and the environment has emerged as a research field. A few of the most common critical success and failure factors were identified from the articles studied during the study.

This paper may not have included some of the studies due to the inaccessibility and selection criteria followed for the study.

This paper will provide an initial introduction on Lean, Six Sigma and Lean Six Sigma and research insights Lean Six Sigma to beginners such as students, researchers and entry-level professionals.

Literature reviews are a pervasive aspect in research. An ever mounting field such as Lean Six Sigma requires a perpetual touch on the subject to accentuate insights that can be researched about. The purpose of this paper is to address the published literatures in the field of Lean Six Sigma through multiple criterion for an enhanced understanding of the subject matter through summarizing its current trends, uncovering existing literature gaps and revealing opportunities for future research in the field.

The literature review on Lean Six Sigma field spans around 17 years that includes peer-reviewed journals from management, business, engineering, healthcare, manufacturing, military among the many disciplines. The study uses a content analysis approach in which several dimensions of the literature were analysed: purpose or focus of study, years of publication, journal name or publications, methodologies, theories used, country of study, industry sub-sectors, active authors in the field, critical success factors, barriers and challenges and the most contribution of Lean Six Sigma papers by universities.

Eleven important findings from the analysis were summarized among them; the field of Lean Six Sigma had begun to grow significantly since the new millennium particularly after the 2004-2007 or 2008 period; standalone concepts of Lean and Six Sigma are highly researched compared to the integrated concepts; large proportion of perspective, conceptual and descriptive based studies; lack of empirical validity on the fusion between Lean and Six Sigma; lack of theoretical based studies, etc.

The study is limited to 102 journals in commonly searched databases in the subject matter which produced 261 journal papers. This study seeks to broaden the summary of studies done under the keyword “Lean Six Sigma”.

The review analysis uses a content analysis approach in search of valuable gaps in existing research. The study found 261 papers from 102 journals that were published over the past seventeen years (2000-2016). This paper provides scholars, practitioners and managers with insights on the present trends and focus of Lean Six Sigma in addition to what else are lacking in the subject matter, which could pave the way for future research and practical endeavours.