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The risk of adverse events in a hospital evaluation is an important process in healthcare management. It involves several technical, social, and economical aspects. The purpose of this paper is to propose an integrated approach to evaluate the risk of adverse events in the hospital sector.

This paper aims to provide a decision-making framework to evaluate hospital service. Three well-known methods are applied. More specifically are proposed the following methods: analytic hierarchy process (AHP), a structured technique for organizing and analyzing complex decisions, based on mathematics and psychology developed by Thomas L. Saaty in the 1970s; decision-making trial and evaluation laboratory (DEMATEL) to construct interrelations between criteria/factors and VIKOR method, a commonly used multiple-criteria decision analysis technique for determining a compromise solution and improving the quality of decision making.

The example provided has demonstrated that the proposed approach is an effective and useful tool to assess the risk of adverse events in the hospital sector. The results could help the hospital identify its high performance level and take appropriate measures in advance to prevent adverse events. The authors can conclude that the promising results obtained in applying the AHP–DEMATEL–VIKOR method suggest that the hybrid method can be used to create decision aids that it simplifies the shared decision-making process.

This paper presents a novel approach based on the integration of AHP, DEMATEL and VIKOR methods. The final aim is to propose a robust methodology to overcome disadvantages associated with each method.

The paper aims to evaluate reliability allocation using an aerospace system prototype. The proposed approach has been applied and compared with other traditional methods on an aerospace system prototype, where the reliability allocation process is rigorous.

The new approach is based on Integrated factors Method (IFM), whose values are adjusted trough a multicriteria method, the Analytic Hierarchy Process, depending on the importance of each factor and each unit of the system. The result is a dynamic model, that combines the advantages of the allocation method and the multicriteria decision-making technique.

The reasons that led to the development of the IFM based AHP are the outcome of a careful analysis of the current military and commercial approaches. In particular most of analyzed methods use constant weights for the factors involved in the reliability allocation; different weights are rarely assigned to these factors.

There is no limitation for implementation of A-IFM reliability allocation model in very large and complex systems, and it can therefore provide an improved structured arrangement for reliability allocation. Therefore, researchers are encouraged to test the proposed propositions further.

The proposed method offers several benefits compared with current military and commercial approaches.

The computational results clearly demonstrate the effectiveness of the new approach and its ability to overcome the criticalities highlighted in literature.

Nowadays, especially after the recent financial downturn, companies are looking for much more efficient and creative business processes management. They need to place better solutions on the market in less time and with lower costs. Companies are achieving these goals of efficiency always more by using the offshoring strategy. It commonly describes a company’s relocation of a business process from one country to another, typically manufacturing processes towards low-cost countries (Brazil, Russia, India, China and South Africa – BRICS area). The purpose of this paper is to propose a methodological approach based on project management tools that supports the decision-making process in order to help companies in optimizing the re-engineering production processes and improve management costs. The framework provided in this paper is grounded on available literature and from the authors’ personal experiences in managing several projects.

This paper seeks to propose a Project Management Process Reengineering performance model (PMPR) for managing projects of reengineering of processes and applies it in a real case study concerning the relocation of an automotive glass production line.

The model proposed in this paper should serve as a valuable tool to facilitate a successful BPR design in the project management and intends to assist companies as they operate projects of transferring and optimizing production lines.

This paper proposes a PMPR model with a methodological approach which integrates efficiency and effectiveness estimators applicable to company needs. Thus, the aim of the paper is to develop a methodology and technical approach for the redesign and realization of a production line in consequence of its relocation.

This paper aims to explain and discuss the complex nature and value of knowledge as an exploitable resource for business.

The authors propose a conceptual explanation of knowledge based on three pillars: the plurality of its nature, understood to be conservative, multipliable and generative, its contextual value and the duality of carrier incorporating business knowledge, objects or processes. After conceptualizing the nature of knowledge, the authors offer a metaphor based on the classic transformation from “potential” to “kinetic” energy in an inclined plane assuming that the conservative nature of knowledge makes it act as energy.

The metaphor uses the concept of potential and kinetic energy: if energy is only potential, it has a potential value not yet effective, whereas if the potential energy (knowledge) becomes kinetic energy (products and/or services), it generates business value. In addition, business value is a function of the speed acquired and caused by the angle of inclined plan, namely, the company’s business model. Knowledge is the source of the value and can be maintained and regenerated only through continuous investments. Several years later the value extraction reaches a null value of the company (potential energy) which will cease to act (kinetic energy) for triggering both the value generated and the value extracted.

The paper proposes an initial attempt to explain the meaning of the transformation of knowledge using a metaphor derived from physics. The metaphor of the energy of knowledge clearly depicts the managerial dilemma of balancing a company’s resources for both the generating and extracting value. Similarly, future study should try to associate other knowledge peculiarities to physical phenomena.

The purpose of this study is to investigate how the emotion expressed by a fictitious proposer influences the responder’s decision to accept or reject a severely unfair deal, represented by the splitting of a predetermined sum of money between the two players during an ultimatum game (UG). Rejection leads both parts to dissipate that sum. Critically the authors consider the situation in which both players have the best alternative to negotiation agreement (BATNA), which simulates a backup plan to rely on in case of no agreement.

The participants played a UG and, to foster the ecological validity of the paradigm, the parts could both rely on a more or less generous BATNA. The critical manipulation was the emotion expressed by the proposer while their BATNA was either hidden (Exp. 1) or communicated (Exp. 2).

The proposer’s emotions influenced participants’ own emotions, affected their social evaluations about the proposer, the desire for future interactions with the proposer and were used to infer the proposer’s BATNA when it was unknown. In this latter case, proposers’ emotions and in particular his/her happiness, decreased dramatically the participants’ tendency to reject even severely unfair offers.

Past research on UG has been predominantly aimed to investigate the effect of responders’ emotions or the effects of responders’ emotions on the proposer, devoting little attention to how the critical responder’s acceptance/rejection decision might be affected by the proposer’s emotion. Especially in the ecological situation where the parts have a BATNA in case of non-agreement.

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

The construction organisations in developing countries are lagging in digital technology usage; hence, they are still characterised by poor project delivery and technological backwardness. To checkmate this problem, partnering with other organisations was proposed, while critical factors needed for successful digital partnering of construction organisations were assessed.

The study adopted a qualitative research approach. Delphi method was used to get experts' opinion on some identified factors necessary for successful digital partnering. The experts for the study were selected using defined criteria, and a combination of interquartile deviation, Kendall's coefficient of concordance and chi-square was used to achieve robust consensus among respondents. Mann–Whitney U test was also used to ascertain the difference in perception of experts.

The findings revealed trust in digital partners, top management support and digital partner selection as the three key success factors for partnering. Other factors that can be considered alongside these main factors are the creation of a common goal, a long-term commitment, effective communication, proper conflict resolution and structured as well as continuous digital training, workshops and meetings.

Instead of going through the digitalisation journey alone, construction organisations, particularly in a developing country like South Africa, stand a better chance of surviving the dynamic construction and digital environment by partnering with other organisations within and outside the industry. Carefully selecting the right partner, trusting in their capability and ensuring constant commitment is necessary for the success of the process.

The value of this study lies in its ability to showcase the critical success factors needed for effective digital partnering, an aspect that lacks adequate consideration in the digitalisation of construction industry discourse.

This study sets out to introduce an innovative performance measurement system (PMS) for business process outsourcing in facility management (FM) industry and analyse, comprehend and explain the main criticalities in the relationship among the actors involved in an outsourcing non core services contract, which is typical of the FM business sector. The aim of the tool is to improve performances and enhance their integration towards a partnership.

A case study research has been carried out on a medical service authority and on its FM service provider in order to investigate, understand and explain the main criticalities in their relationships. Starting from a literature analysis on empirical applications of PMS, an adaptation of a balanced scorecard (BSC) has been realized to exceed the criticalities of the case study and to propose a PMS for facility management.

As highlighted in the case study, the need for an improved actors' partnership has been fulfilled through an innovative approach, i.e. a performance measurement system which shares some indicators among FM service provider and customer.

The limitation of this research lies in the fact that PMS has been designed from a single case study. Despite this fact, the PMS can be easily adapted for wide applications inside the FM business sector.

The PMS allows a better integration and coordination of the actors involved in an outsourcing services contract. It could be implemented in FM software tools.

The proposed performance measurement system is an innovative integration between the balanced scorecard and service balanced scorecard (SBC) for the facility management service industry. Furthermore, it shares some indicators which solve the main criticalities in the relationships among the actors involved in an outsourcing services contract and enhance partnership.

The purpose of this paper is to investigate the impact of the implementation process on the ERP’s success in the post-adoption stage, measured as system’s acceptance, reliability and utility perceived by users, inside the organizations.

The authors adopted a multiple case study research design. The data collected, provided by IT managers and 120 key-users from four companies, has been used to investigate the impact of the Enterprise Resource Planning (ERP) implementation phases on selected constructs of the Task-Technology Fit (TTF) and Technology Acceptance Model (TAM). The empirical evidences highlight a direct relation between the effectiveness of the implementation phases and the ERP’s success.

The research results emphasize the importance of the quality of the software, but especially the importance of the implementation phases’ management, which require technical and managerial ability of the team made up of people from the system integrator and the company’s key-users. Evidences suggest that the higher will be the organizational diffusion of an ERP implemented during a successful implementation project, the higher will be the perception of ERP success in the post-adoption stage. Moreover, the users’ perception of ERP quality will be maintained over time.

The research has some limits due to its exploratory nature and to the chosen research approach, so the results may lack generalizability; consequently future research will concern with enlargement of the sample that will allow a better generalization of the results.

This exploratory study suggest that companies’ managers should be aware that a correct methodology of implementation, strongly influenced by the team, impacts on the technology consistency and therefore, on the ERP system success. So an appropriate choice is to invest more in the creation and development of internal and external project team than in the ERP’s brand.

This paper fulfils an identified need to clarify the explicit relationship between the quality of implementation phases and the subsequent ERP success in the post-adoption stage measured in terms of users’ perception of information system quality.

Additive manufacturing (AM) has the potential to transform the organisation of all the activities carried out by firms. The growing diffusion of these technologies is increasingly challenging multinational enterprises to reinvent their businesses. Accordingly, many scholars argue that AM may reduce countries’ participation in global value chains (GVCs) or, at least, affect GVCs’ geography, length and further developments. However, so far, the lack of available data on the real worldwide diffusion of these technologies has precluded the possibility to study this phenomenon from an empirical standpoint.

This study investigates AM technologies, with a particular focus on their possible impact on GVCs, in the framework of the current debate in international business. In order to examine this relationship and overcome the lack of adoption data, the authors identify a potential proxy of AM diffusion – that is, patenting activity. Coherently, the authors employ this proxy and a country-level measure of GVC participation (i.e., the Share of Re-Exported Inputs on Total Imported Inputs) to empirically investigate the role of AM in influencing countries’ participation to GVCs. This country-level analysis is focussed on three specific industries and the aggregate economy in 58 countries for the period 2000–2014.

The results show that AM decreases a country’s participation in GVCs, both at the country level and, in particular, in the sectors which are more likely to be affected by AM technologies. This evidence suggests that this phenomenon might be induced by a decreasing reliance on intermediates processed abroad, hence an increasing importance of domestic goods, manufactured via AM.