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Author: Maria Serena Chiucchi Publisher: Roma TrE-Press ISBN: 883213621X Category : Business & Economics Languages : en Pages : 108
Book Description
Questo libro si propone di esplorare le opportunità, le criticità e le prospettive offerte dai metodi di ricerca qualitativi con specifico riferimento al tema degli intangibles, capitale intellettuale e reporting integrato. Nonostante l'interesse crescente mostrato dalla teoria, i benefici attribuiti alla misurazione, alla gestione e al reporting degli intangibili e del capitale intellettuale non sono pienamente riconosciuti nella pratica. Da qui nasce l’esigenza di un approccio di ricerca rigoroso e “performativo”. Adottare un approccio performativo implica studiare la misurazione, la gestione e il reporting "in azione", all'interno e tra le organizzazioni, per capire in che modo le risorse di conoscenza, le persone, i processi e le relazioni vengono mobilitate e attivate per creare valore. Per offrire una risposta a questi interrogativi, questo libro presenta i risultati di ricerca presentati dagli studiosi in occasione del SIDREA International Workshop (SIW 2017) sul tema "Ricerca qualitativa in beni immateriali, capitale intellettuale e pratiche integrate di reporting. Opportunità, criticità e prospettive future ", organizzato dal Dipartimento di Studi Aziendali, Università Roma TRE e dal Dipartimento di Gestione, Università Politecnica delle Marche.
Author: Maria Serena Chiucchi Publisher: Roma TrE-Press ISBN: 883213621X Category : Business & Economics Languages : en Pages : 108
Book Description
Questo libro si propone di esplorare le opportunità, le criticità e le prospettive offerte dai metodi di ricerca qualitativi con specifico riferimento al tema degli intangibles, capitale intellettuale e reporting integrato. Nonostante l'interesse crescente mostrato dalla teoria, i benefici attribuiti alla misurazione, alla gestione e al reporting degli intangibili e del capitale intellettuale non sono pienamente riconosciuti nella pratica. Da qui nasce l’esigenza di un approccio di ricerca rigoroso e “performativo”. Adottare un approccio performativo implica studiare la misurazione, la gestione e il reporting "in azione", all'interno e tra le organizzazioni, per capire in che modo le risorse di conoscenza, le persone, i processi e le relazioni vengono mobilitate e attivate per creare valore. Per offrire una risposta a questi interrogativi, questo libro presenta i risultati di ricerca presentati dagli studiosi in occasione del SIDREA International Workshop (SIW 2017) sul tema "Ricerca qualitativa in beni immateriali, capitale intellettuale e pratiche integrate di reporting. Opportunità, criticità e prospettive future ", organizzato dal Dipartimento di Studi Aziendali, Università Roma TRE e dal Dipartimento di Gestione, Università Politecnica delle Marche.
Author: Charl de Villiers Publisher: Routledge ISBN: 1000070352 Category : Business & Economics Languages : en Pages : 487
Book Description
This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.
Author: Pantelis Sklias Publisher: Springer Nature ISBN: 3031053516 Category : Business & Economics Languages : en Pages : 474
Book Description
This book addresses contemporary and modern topics around business growth and economic development in Southeastern Europe. It covers a wide range of business issues focusing on the adoption of new technologies, finance of SMEs, place marketing, value co-creation, contribution to economic growth, and internationalization. Moverover, it sheds new light on the micro- and macroeconomic developments and monetary policy issues in the Eastern European and Balkan countries. This book is a useful tool for scholars in economics and finance interested in the further economic development of the Balkans and Eastern European countries as well as to professionals in the business, financial and insurance sectors.
Author: Lino Cinquini Publisher: Springer ISBN: 9783030903572 Category : Business & Economics Languages : en Pages : 0
Book Description
The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.
Author: Dumay, John Publisher: Edward Elgar Publishing ISBN: 1785365320 Category : Business & Economics Languages : en Pages : 416
Book Description
This essential Research Handbook examines the state-of-the-art methodologies being applied to the expanding field of intellectual capital (IC) research. It offers an overview of the contemporary issues and methods in the field, providing insight and inspiration for emerging and established academics in their own research.
Author: Lino Cinquini Publisher: Springer Nature ISBN: 3030903559 Category : Business & Economics Languages : en Pages : 477
Book Description
The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.
Author: James Guthrie Publisher: Taylor & Francis ISBN: 1315393093 Category : Business & Economics Languages : en Pages : 533
Book Description
The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also evaluate practice through case studies. Combining theoretical and practice perspectives, this comprehensive Companion addresses the role of IC inside and between organisations and institutions and how these contribute to the IC of nations, regions and clusters. Drawing on an extensive range of leading contributors,The Routledge Companion to Intellectual Capital will be of interest to scholars who want to understand IC from a variety of perspectives, as well as students who are seeking an authoritative and comprehensive source on IC and knowledge management.
Author: Péter Horváth Publisher: Springer ISBN: 3319525786 Category : Business & Economics Languages : en Pages : 236
Book Description
This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE). Due to the growing interest in corporate social responsibility issues, sustainability reporting has become increasingly common among businesses that claim to adhere to certain social, environmental and economic standards. While it can be observed that sustainability reporting is widely practiced in Western and Northern European countries, only few studies have been conducted on this topic in the CEE region. Drawing on a major empirical study involving researchers from 10 different CEE countries, this book addresses the status quo of sustainability reporting, outlines future prospects and provides essential recommendations for practitioners.
Author: Lucrezia Songini Publisher: Emerald Group Publishing ISBN: 1838679634 Category : Business & Economics Languages : en Pages : 214
Book Description
For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Author: Prof. Massimo Sargiacomo Publisher: Academic Conferences and publishing limited ISBN: 1912764199 Category : Language Arts & Disciplines Languages : en Pages : 417
Author: Maria Serena Chiucchi
Author: Maria Serena Chiucchi
Author: Charl de Villiers
Author: Pantelis Sklias
Author: Lino Cinquini
Author: Dumay, John
Author: Lino Cinquini
Author: James Guthrie
Author: Péter Horváth
Author: Lucrezia Songini
Author: Prof. Massimo Sargiacomo