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Article
Publication date: 7 December 2021

Giovanni Bronzetti, Maurizio Rija, Graziella Sicoli and Dominga Ippolito

There are several studies on various aspects of the disclosure of companies but there is little research on elements related to the disclosure of innovation in particular. The…

548

Abstract

Purpose

There are several studies on various aspects of the disclosure of companies but there is little research on elements related to the disclosure of innovation in particular. The work aims to fill this important gap by examining to what extent the companies listed on the Italian Stock Exchange, which prepare the sustainability report (non-financial declaration – NFS), disseminate information relating to innovative activities.

Design/methodology/approach

The methodology used to achieve the research goal has used multiple linear regression models (OLS), to study the factors that influence disclosure. The data were collected through the content analysis. The sample is made up of 171 companies listed on the Italian stock exchange which prepared a sustainability report for the period of four years 2016–2019 (Sustainability Reports and Integrated Documentation) and which contain information on innovative activity.

Findings

The research confirms a positive relationship between information on innovation and the economic variables of corporate investment. In addition, an important relationship emerges linked to the disclosure of innovative information and the business sector, innovation investments and R&D activity.

Research limitations/implications

The work suffers from some limitations: the short period of observation subject to analysis, the lack of sustainability report 2020, the extension of the variables taken into consideration for the implementation of the regression models; it is desirable to consider a wider pool of variables in the future in order to implement further specific tests.

Practical implications

On a practical level, the research suggests the adoption of a framework on the dissemination of innovative activity that allows easy reading of information (regardless of the sector and company size), built starting from the most representative keywords of the activities innovative, to be included in a specific section of the Sustainability Report. This work contributes to filling a cognitive gap connected to the disclosure of the innovative activity. There is much research on disclosure related to business activities, but no specific research regarding the communication of innovation.

Originality/value

The study conducted contributes to fill a gap in the literature related to the disclosure of the innovative activity. The latter is a strategic element for effective and clear communication with stakeholders.

Details

European Journal of Innovation Management, vol. 26 no. 3
Type: Research Article
ISSN: 1460-1060

Keywords

Abstract

The purpose of this article is to analyze intellectual capital (IC) measurement, management, and reporting practices at organizational level, with the aim to address a relevant research question: are IC reports used as accountability or as image-building tools? The article presents a single in-depth case study of an Italian nonprofit organization (NPO) which has been measuring and reporting its IC for several years. The research project was conducted using an interpretative approach, by analyzing organizational IC reports in the light of a framework, derived from corporate social responsibility (CSR) and IC literature, able to provide researchers with useful insights to interpret the role played by IC report in the investigated organization. The lenses provided by the designed framework give researchers the opportunity to offer a skillful interpretation of the information provided by the IC report. From the analysis, it results that the investigated NPO use IC report more as a managerial rather than an accountability tool. Even though the use of a single case study provides in-depth and rich data, it also limits the generalizability of the observations to other companies. Moreover, the results obtained can be influenced by the model built and adopted to address the research question. The findings can support companies to enable IC reporting practices and readers to understand the orientation of the companies towards a reputation or an accountability approach by reading the IC report using the research model. The article fills a gap in the research of voluntary disclosure of NPOs from a different approach (i.e., to analyze IC reports to make evident the approach followed in disclosing IC information). So doing, the article contributes to narrowing the gap between IC theory and practice and offers new insights on the reasons why NPOs disclose IC.

Details

Accountability and Social Accounting for Social and Non-Profit Organizations
Type: Book
ISBN: 978-1-78441-004-9

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Article
Publication date: 12 April 2013

Giovanni Bronzetti and Stefania Veltri

The purpose of this paper is to analyse the IC reporting practices of an Italian non‐profit organization (NPO), the ANPAS Piemonte, selected as it is one of the few cases with a…

922

Abstract

Purpose

The purpose of this paper is to analyse the IC reporting practices of an Italian non‐profit organization (NPO), the ANPAS Piemonte, selected as it is one of the few cases with a longstanding experience in issuing IC reports.

Design/methodology/approach

This is an exploratory, qualitative case study focused on a single case study organization. The study took place over eight years. The case description and analysis are based on the IC reports published by the company.

Findings

This paper concludes that the ANPAS Piemonte is an organization that has expended considerable focus and effort in developing an IC measurement and reporting model. It has a well‐established IC reporting procedure, but a comprehensive view of IC and of the synergies among IC subcategories is lacking.

Research limitations/implications

The study focuses on a single case study of a NPO providing public interest services in Italy. The main limitation therefore lies in the difficulties in generalizing the ANPAS Piemonte's experience to other NPOs. From the IC management point of view, the distinction between different industries may be as important as the profit orientation, as well as the operations of the third sector may vary across countries.

Originality/value

The contribution of the article lies in its analysis of the IC reports of an organization in the context of the NP sector, as few prior studies have examined the third sector from an ICR perspective.

Details

Journal of Intellectual Capital, vol. 14 no. 2
Type: Research Article
ISSN: 1469-1930

Keywords

Available. Content available
Book part
Publication date: 27 November 2014

Abstract

Details

Accountability and Social Accounting for Social and Non-Profit Organizations
Type: Book
ISBN: 978-1-78441-004-9

Available. Content available
Book part
Publication date: 27 November 2014

Abstract

Details

Accountability and Social Accounting for Social and Non-Profit Organizations
Type: Book
ISBN: 978-1-78441-004-9

Access Restricted. View access options
Book part
Publication date: 27 November 2014

Abstract

Details

Accountability and Social Accounting for Social and Non-Profit Organizations
Type: Book
ISBN: 978-1-78441-004-9

Available. Content available
Book part
Publication date: 27 November 2014

Abstract

Details

Accountability and Social Accounting for Social and Non-Profit Organizations
Type: Book
ISBN: 978-1-78441-004-9

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Book part
Publication date: 27 November 2014

Ericka Costa, Lee D. Parker and Michele Andreaus

Within the accounting discipline and its literature, attention to the role of social and non-profit organizations has been growing, particularly with respect to issues of…

Abstract

Within the accounting discipline and its literature, attention to the role of social and non-profit organizations has been growing, particularly with respect to issues of accountability and social accounting. In response, the aim of this introductory article is to present the background for the book by highlighting (i) the relevance and rise of the non-profit sector worldwide, (ii) the limitations of the conventional accounting framework when applied/transposed to NPOs and (iii) the ‘social accounting project’ for NPOs. The article presents analysis and critique based on a literature review of the accountability framework for NPOs. After presenting key worldwide statistics regarding the growing non-profit sector, the article points out the skepticism regarding the adoption of traditional accounting principles and frameworks for NPOs. The article offers both an examination of how to improve the accounting system for NPOs and a discussion of the benefits emerging from the social and environmental accounting and reporting models. ‘The social accounting project’ for NPOs is presented as a pathway towards these innovative practices increasing organizational transparency. This article and the book overall provide new contributions to the research literature, fostering synergies among financial accounting and social accounting scholars engaging with the NPO subject area. Moreover it brings together studies from a range of disciplines, such as financial accounting, social accounting, economics, management, and third-sector studies. This cross-disciplinary approach offers a major contribution to our developing knowledge in this field.

Details

Accountability and Social Accounting for Social and Non-Profit Organizations
Type: Book
ISBN: 978-1-78441-004-9

Keywords

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Article
Publication date: 12 January 2015

Stefania Veltri, Andrea Venturelli and Giovanni Mastroleo

The purpose of this paper is to propose a method to measure intellectual capital (IC) in firms involved in strategic alliances, an area that has received scant attention in the…

1076

Abstract

Purpose

The purpose of this paper is to propose a method to measure intellectual capital (IC) in firms involved in strategic alliances, an area that has received scant attention in the literature, as existing research is focused mainly on organizational level mainly and increasingly on macro-level unit such as regions or nations. There are very few works at the meso-level (i.e. alliances, clusters), and the paper aims to fill this void, by providing researchers and practitioners with a tool capable of combining measurement and management aims, developed at organizational level with the active participation of the researchers.

Design/methodology/approach

The method of analysis is based on a model formalized through a fuzzy expert system (FES). The FES are able to merge the capabilities of an expert system to simulate the decision-making process with the vagueness typical of human reasoning, maintaining the ability to still have a numeric value as a response. Its construction requires the participation of experts, whose knowledge of the problem is accumulated in the form of blocks of rules. These features make it possible to formalize the decision-making process related to the IC valuation, handling qualitative and quantitative variables, and exploring the cognitive mechanisms underlying this process.

Findings

The outcome of the application is a system designed to measure the intangible performance deriving from participation in a strategic alliance using FES. This study contributes to the broadening of the research community’s understanding regarding the alternative measurement of IC created within strategic alliances.

Research limitations/implications

To the best of the authors’ knowledge, IC literature lacks methods expressly designed to measure the incremental value of IC originating from collaboration among firms. From a measurement perspective, the results may be regarded as valuable proof that IC performance within strategic alliances can be measured quantitatively.

Practical implications

On the management side, the possibility of retracing the determinants of different IC intermediate indicators composing the final IC index allows strategic alliances managers to use this information for decision-making purposes.

Originality/value

To the best of the authors’ knowledge this is the first study applying FES to measure IC in a firm belonging to a strategic alliance. In the authors’ opinion, fuzzy logic methodology, recently applied in empirical work designed to evaluate IC, represents a reliable methodology because of the “fuzzy” nature of IC.

Details

Journal of Intellectual Capital, vol. 16 no. 1
Type: Research Article
ISSN: 1469-1930

Keywords

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