Sabrina Pisano, Luigi Lepore and Rita Lamboglia
The purpose of this paper is to investigate the relationship between ownership concentration and human capital (HC) disclosure released via LinkedIn.
Abstract
Purpose
The purpose of this paper is to investigate the relationship between ownership concentration and human capital (HC) disclosure released via LinkedIn.
Design/methodology/approach
This study uses a quantitative methodology. The sample is composed of 150 European companies. Content analysis was used to examine HC disclosure via LinkedIn. Regression analysis was used to test the hypothesis.
Findings
The results indicate that ownership concentration negatively influences HC disclosure via LinkedIn, confirming that closely held firms have little motivation to voluntarily release information.
Research limitations/implications
The main limitation of this study relates to the sample size. Furthermore, this study investigates only the quantity of HC disclosure; it does not consider the quality of this information.
Practical implications
The typical ownership structure of European firms generates a force that opposes the growing pressure for internationalization and global transparency. This important issue needs to be considered in investor decisions, HC management and reporting and in setting accounting standards. Moreover, the study points out that, despite the potential opportunities provided by LinkedIn to build and enforce relationships with their stakeholders, companies mainly use LinkedIn for recruitment purposes.
Originality/value
This study contributes to the literature on HC disclosure because it is, to the best of the authors’ knowledge, the first study that exclusively examines HC disclosure by European companies via LinkedIn and because it develops a disclosure index that includes items concerning the stock of knowledge and capabilities of employees in addition to the practices in human resource management.
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Raffaele Fiorentino, Francesco Grimaldi, Rita Lamboglia and Alessandro Merendino
Although research on smart technologies explains their critical importance in sustainable business models (SBMs) (Mikalef et al., 2017), it remains unclear how organisations can…
Abstract
Purpose
Although research on smart technologies explains their critical importance in sustainable business models (SBMs) (Mikalef et al., 2017), it remains unclear how organisations can embrace smart technologies to create and/or improve their sustainable business models. The purpose of this paper is to unravel and address the challenges of smart technologies to build and maintain a sustainable business model for organisations.
Design/methodology/approach
The research develops an empirical analysis through a case study approach. We have investigated the case of ENAV – an Italian air navigation service provider – and how this firm uses smart technologies in the creation of its successful SBM. After constructing a basic theory, the authors moved to evidence collection. The data analysis has adopted a qualitative approach based on a thematic analysis of the transcripts and related documents.
Findings
The findings from the case study support the idea that the business value and the strategic relevance of smart technologies still remain largely underestimated in SBM adoption (Mikalef et al., 2017). Case study findings suggest that until today smart technologies have played a minimal role in SBM adoption. However, the smart technologies show the potential to inform the SBM adoption process by contributing to corporate communication for external stakeholders and to the main dimensions of SBMs such as safety and security or the respect for social and environmental criteria in the supply chain.
Practical implications
This study seeks to support organisations and their directors to build and improve sustainable business models through smart technologies to maintain their competitive advantages. Specifically, our findings suggest that smart technologies can help organisations bridge the design–implementation gap of sustainable business models.
Originality/value
This research advances our understanding of the role of smart technologies by explaining how they can enhance sustainable business model adoption. Indeed, we offer a comprehensive view of the integration of insights from three different but related literature streams such as sustainability strategies, smart technologies and change management studies.
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Rita Lamboglia, Domenica Lavorato, Eusebio Scornavacca and Stefano Za
The purpose of this study is to map the conceptual structure of the body of knowledge linking digital technologies and auditing, with the aim of contributing to a better…
Abstract
Purpose
The purpose of this study is to map the conceptual structure of the body of knowledge linking digital technologies and auditing, with the aim of contributing to a better understanding of this research stream.
Design/methodology/approach
This research develops a bibliometric analysis of 256 articles following two steps. The analysis of descriptive performance indicators identifies the main traits of the community of scholars debating audit and technology in terms of publications, productive countries and authors, as well as the publication’s impact of the target journals concerning specific fields, number of citations per country and most cited articles in the data set. To analyse the conceptual structure of the data set, the study performs a co-word analysis adopting social network analysis tools.
Findings
The results highlight a growing academic interest in the research topic, especially in the past few years. The bibliometric analysis reveals three main topics concerning the use and application of technology in the audit profession: the adoption of continuous auditing and continuous monitoring in the auditing profession; the use of software tools in the audit profession; the connections between information systems and audit.
Originality/value
This paper contributes to the field by providing an examination of the current state of the art of research on the use and application of technology in the audit profession as well as identifying the current gaps in the literature and, most importantly, propose a research agenda for the field.
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Giuseppe D'Onza, Rita Lamboglia and Roberto Verona
This paper aims to analyse the relationship between the senior management and the information technology (IT) auditing undertaken in Italian banks, focusing specifically on the…
Abstract
Purpose
This paper aims to analyse the relationship between the senior management and the information technology (IT) auditing undertaken in Italian banks, focusing specifically on the internal IT auditing. The purpose of this paper is to investigate senior executives’ expectations regarding IT auditing, the techniques IT auditors apply to meet these expectations, the degree to which senior managers are satisfied with the auditing and the expectation gap.
Design/methodology/approach
We conducted 22 interviews with senior managers and IT auditors of seven Italian banks, comprising large and small financial institutions, to gain data for our analysis.
Findings
We found that overall, the IT auditors’ contributions satisfy senior managers, even though they still see room for improvement. They expect more support for the IT governance processes, specifically for the alignment between IT investments and business needs and between IT risk management and the value that IT resources provide. In addition, they want IT auditors to focus more strongly on IT security. To meet these expectations, IT auditors would have to improve their technical and non-technical skills. These skills will allow them to expand their activities, to be more proactive and to take on effective roles in IT governance processes.
Originality/value
This study contributes to the existing literature by providing insights into the internal audit function’s evolving role and into banks’ IT audit activities. It also provides a valuable insight into senior management’s expectations regarding the role IT audit activities should play to support the profession and the banking policymakers, thus providing a better understanding of IT audit activities and improving these activities’ role.
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Teresina Torre and Daria Sarti
This chapter aims to build a systematization of the current theoretical and empirical academic contributions on smart working (SW) in the organization studies domain and to…
Abstract
This chapter aims to build a systematization of the current theoretical and empirical academic contributions on smart working (SW) in the organization studies domain and to examine which are the main paths that researchers are concerning themselves with, with specific attention being paid to the new meaning that the work itself has acquired in the model proposed by SW. Particular consideration is devoted to an analysis of the characteristics of the present debate on this construct and the meaning of SW, identifying two different – and contrasting – approaches: one considers it as a totally new concept; the other is notable for its continuity with previous arrangements such as telework. Further, some relevant concepts, strictly related to that of SW in working environments are considered. In the last part of the chapter, some key points for further research are proposed to create stimuli for discussion in the community of organization studies and HRM scholars and among practitioners, given from the perspective of deepening the change in progress, the relevance for which there is general consensus.