Forthcoming articles

 


International Journal of Business Performance Management

 

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International Journal of Business Performance Management (26 papers in press)

 

Regular Issues

 

  • Managing Online Teams: Challenges and Best Practices   Order a copy of this article
    by Abubaker Haddud, Shonelle Ramserran 
    Abstract: The purpose of this research was to discover how management skills influence online teams in direct comparison to offline teams. A survey was conducted of 120 managers working in varying degrees of online and offline teams. As virtual teams are affected differently by leadership and communication skills together with team dynamics and culture, these attributes were examined at length to understand how best to manage online teams. In line with researchers expectations, this study gave light to the new phenomenon of online teams, and their benefits, but also the extra attention needed when communicating, as the element of human interaction is missing. The study revealed that leadership and communication are important in online teams. Also, interaction and engagement with online teams require more sensitivity. Finally, team dynamics are more difficult to develop with online teams and culture plays a major role in managing online teams.
    Keywords: virtual teams; leadership; communications; team dynamics; cultural influences; management skills; key stakeholders

  • The Present State of The Game Hide and Seek In Pricing   Order a copy of this article
    by Gábor Rekettye, Jonathan Liu 
    Abstract: The first and second decade of the twenty-first century brought about new global economic and technological changes, which place pricing even more in the forefront of social and managerial considerations. It is enough to refer to three striking trends: (1) the global downturn of the economy resulting in a radical change of consumer behaviour, in increasing price sensitivity of the people. (2) The rapid economic development of the big emerging countries resulting in the clutter of goods and services on the world market with quite different cost structures compared to those of the advanced countries. (3) The fast development of the information and communication technology making it possible for customers to compare the price offers of the different sellers and enabling sellers to implement more and more sophisticated pricing methods to make the comparison more difficult. The objective of this paper is to shed light to a new game played among sellers and buyers to get temporary result in obtaining bigger share from the pie called by the economists as producers and consumers surplus. The game is referred to by the paper as hide and seek in pricing. The study intends to analyse the pricing behaviour of companies and consumers in this new setting.
    Keywords: changing environment, pricing, price transparency, pricing techniques, zone of pricing, pricing behaviour of sellers and buyers

  • Sustainable global purchasing: Assessing the relative impact of sustainability goals and programmes   Order a copy of this article
    by Robin von Haartman 
    Abstract: Global purchasing and offshoring are established strategic means for lowering costs and improving competitiveness. However, firms purchasing globally have also been accused of committing, supporting or just turning a blind eye to a number of environmental and social misdemeanours, such as disregard for environmental regulation, poor working conditions and corruption. The purpose of this paper is to provide quantitative evidence, based on a large scale survey, on how global purchasing actually impacts sustainability performance. The paper finds that there are no significant differences in sustainability performance between firms purchasing globally and firms purchasing regionally. However, firms purchasing globally are significantly more likely to fulfil their sustainability goals compared to firms purchasing regionally. Moreover, only firms that purchase globally show a significant impact of sustainability programmes on supplier sustainability compliance. Global purchasing can thus aid in social and environmental responsibility if it is accompanied by ambitious sustainability targets and sustainability programmes.
    Keywords: global purchasing, global sourcing, sustainable supply chain management, sustainability performance, sustainable sourcing, corporate social responsibility, environmental responsibility, supplier compliance

  • Leaders qualities and organizational performance: A Case of Malaysian Takaful Operator   Order a copy of this article
    by Fakhrul Anwar Zainol, Wan Norhayate Wan Daud, Marlisa Abd Rahim, Abdul Ghafar Ismail 
    Abstract: This study examines the factors of enhancing Takaful organizational performance from qualities of Islamic leaders perspectives. This study begins with the introduction and overview of Takaful industry. We focus into four dimensions of Islamic leaders qualities, which consisted of truthfulness, trust, knowledge, and communication in the leaders practices. We found that the Takaful operator is being proactively in achieving their vision by center of attentions on the Islamic leaders qualities. Specifically, the Takaful operator considered values as important elements that support Islamic leaders qualities to achieve the organizational goals. The Takaful operator measured both financial performance and non-financial performance in their key performance indicators. This study implies that qualities of Islamic leaders can be effectively practiced in the corporate setting, which may leverage to the higher performance of organization achievement.
    Keywords: Islamic leaders’ qualities; organizational performance; takaful; Malaysia.

  • Business Process Modelling Linguistic Approach Application in Public Administration (Self-governmental) Areas   Order a copy of this article
    by Jozef Stašák 
    Abstract: Abstract rnThe paper deals with application of linguistic approach to business process modelling implemented and operated within self-governmental institutions. The core process to be modelled based on that principles is denoted as records management together with subordinated main and supporting business processes, while a set of adequate rules and principles postulated via Ministry of Interior of the Slovak republic are being respected, when providing those activities. The papers theoretical part deals with explanation of terms and principles important for the above-mentioned type of modelling. rnThe second papers part which deals with practical aspects is concerned to records management business process linguistic modelling. Both of the above mentioned parts create an integral part of Records Management Expert System: (ES-RM) conceptual model, which creates basis adequate application programs, and should enable the ES-RM implementation and operation in practice.rn
    Keywords: Key words Linguistic modelling; business process; records management; rules; expert system.

  • Pakistans persistent energy crisis and performance of private power producers   Order a copy of this article
    by Amir Ikram, Qin Su, Muhammad Fiaz 
    Abstract: The study examines the linkage between profitability and working capital management of private sector power producers of Pakistan. The energy crisis resulted in increased reliance on independent power producers (IPPs), which lead to various financial irregularities. Data for a period of seven years (2008-2014) was collected from 11 IPPs listed on the Karachi Stock Exchange Descriptive analysis, ANOVA, and regression analysis, along with trend analysis and other diagnostic tests, were deployed to examine the association between five working capital ratios and net operating profit. Net trading cycle, current assets and current liabilities were found to exhibit significant relationship with profitability of IPPs. The findings suggest that the persistent problem of circular debt can be minimized through supply chain excellence, which can be realized through vigilant selection of suppliers and vendors on the part of private power producers. Since working capital management significantly influences the performance of IPPs, the study persuades undertaking of taking corrective measures before pursing long-term goals of installing new units. Dynamic business model is recommended that enhances collaboration and brings financial viability to the power sector.
    Keywords: energy crisis; independent power producers; working capital management; net operating profit; Pakistan.

  • The food and beverages stock performance during and after the 2007-2011 crisis   Order a copy of this article
    by Alessandra Tanda 
    Abstract: The importance of food in the everyday life is vital, so it is its importance in the economy of a country and region, especially in Europe. Food for the planet has also been the slogan for the latest Expo, which took place in Milan. Despite the importance of this industry, little evidence has been provided on the performance of food and beverage producers during the financial turmoil and the sovereign debt crisis. This paper aims at filling in this gap by evaluating the stock performance of food and beverages companies listed in Europe since 2004 and during and after the recent financial crisis (2007-2011) to highlight how this industry has performed in the latest years compared to the overall economy. Yearly and monthly returns and risk-adjusted performance measures for the MSCI Europe Beverages and MSCI Europe Food Producers are computed and compared to the MSCI Europe Index. Results show that the industry had a higher return since 2004 and showed higher resilience than the whole market to the latest financial and economic crisis.
    Keywords: performance; returns; crisis; food and drink industry; Europe; agribusiness.

  • Performance evaluation of sales employees: A comparative investigation in the pharmaceutical industry   Order a copy of this article
    by Ehtasham Ghauri 
    Abstract: Performance evaluation (PE) of employees is perceived as the most practical organisational challenge to achieve its objectives while managing employees retention, satisfaction and elements that influence employees as well as future performance. This obviously does not resonate with universality in PE practices. Since PE is influenced by context specific elements, understanding of existing approaches can therefore be of critical importance in designing specific PE processes particularly for the family owned pharmaceutical organisations. Employing a comparative multiple case study approach among the sample of multinational and national organisations, this study conducted in-depth interviews with sales representatives, supervisors and human resource managers to capture PE objectives and employees expectations from the process. The results found that PE practices closely related to the management style in the company rather than the objectives of the PE process. Besides informality in PE processes, multiple elements were found to be contributing to dissonance among the sales employees. By comparing two groups, the study provides industry specific empirical evidence for existing PE practices while adding to the understanding of pharmaceutical sales employees PE. Such investigation can enable decision makers in the industry to improve PE practices by addressing the issues highlighted and transform PE practices to enhance employee satisfaction and organisational strength. Support for conducting field research in Pakistan is provided.
    Keywords: Human resource management; performance evaluation; sales employees; pharmaceutical industry; Pakistan.

  • Identification of Optimal Initiatives for Motivation Enhancement of Human Assets   Order a copy of this article
    by Ahmad Ali Khaef Elahi, Rohhollah Hosseini 
    Abstract: The concept of motivation is typically the beginning point of cognitive process behind any behaviour. The aim of this study is to rank organisational motivational plans in terms of importance by collecting empirical data in three satellite campuses of a large university. In this regard, a field survey is conducted and organisational experts in each campus are provided a questionnaire. The collected data was analyzed by using Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS), Simple Additive Weighting (SAW) and Numerical Taxonomy techniques. Then, a hybrid approach was used as it compensates the points of the weaknesses of the aforementioned techniques. The findings show that participative management style, job promotion and optimisation of compensatory system in the three campuses are the most important motivational action plans. Findings of this research contribute to both scholars and practitioners in enhancing the understanding of motivational plans in terms of importance, as well as the improved decision making on design and implementation of these plans.
    Keywords: Motivation Plans; MADM; TOPSIS; SAW; Numerical Taxonomy; Hybrid Approach.

  • Can Board Diversity and Choice of Auditor Enhance Profitability?   Order a copy of this article
    by DUARTE PITTA FERRAZ, ILIDIO TOMÁS LOPES, ARDIT KOPLIKU 
    Abstract: The research examines how board diversity and choice of auditing firm, as mechanisms of corporate governance, affect the profitability of Iberian companies. Using information from an adjusted sample of 93 non-financial companies listed on the Iberian stock exchanges, a theoretical model was regressed. Profit Margin (PM) and Return on Equity (ROE), as two of the more frequently used profitability measures, capture, at a moderately acceptable level, the impact derived from board diversity and choice of auditing firm among Iberian companies. Most variables cited are not equally distributed across Iberia, in line with Hofstedes cultural dimensions model. The evidence, while inconclusive, provides valuable insight into how governance mechanisms affect performance. In addition, the research provides value to the literature by introducing new proxies on board characteristics, and its impact on dynamic profitability.
    Keywords: board diversity; auditing firms; profitability; assets turnover; Iberia; Portugal; Spain.

  • How Economic Theories Can Negatively Affect Subcontractor Selection   Order a copy of this article
    by Todd Creasy, Yang Fan 
    Abstract: Main-contractors and subcontractors have had improved relationships and less conflict through collaborative working arrangements (CWA) defined as organizational relational agreements or partnering.. Further the selection of subcontractors by main contractors was often based on the lowest bid price a foundational tent of transaction cost economics (TCE) which is defined as organizational transactions involving transfers of goods or services. In this paper, through qualitative analysis and review of company documents, the negative consequences these practices had on subcontractor performance, which resulted in project underperformance and employee discontent, are discussed via case study. Based on these qualitative findings, a 2x2 matrix of theoretical considerations was posited which indicate that the desired state for a subcontractor is one who is not affiliated with the main contractor and one who offers a wide range of pertinent services.
    Keywords: subcontractor selection; partnering; service scope; collaborative arrangement; multi-national corporation; transaction cost economics; main contractor.

  • The Moderating Role of Environmental Management Accounting between Environmental Innovation and Firm Financial Performance   Order a copy of this article
    by Sayedeh Parastoo Saeidi, Mohd Shahwahid Haji Othman, Parvaneh Saeidi, Sayyedeh Parisa Saeidi 
    Abstract: The purpose of this paper is to investigate the relationships among innovation, Environmental Management Accounting (EMA), and firms financial performance. Specifically, this study explores the relationships of both product and process innovations with financial performance. Furthermore, this study examines the moderating role of EMA on the above relationships. Data were collected in a survey of top managers of the SMEs in manufacturing and consumer product industries in Iran, using a questionnaire. Hierarchical regression analysis was used to test all hypotheses. The findings revealed that both product and process innovations have positive relationships with firms financial performance, while this effect is significant about product innovation and not significant about process innovation. Moreover, contrary to expectations, this study found a negative moderating effect of EMA on the relationship between process innovation and financial performance. However, no moderating effect of EMA was found on product innovation and financial performance relationship.
    Keywords: Product innovation; process innovation; environmental management accounting; firm performance; small medium enterprises; Iran.

  • The Role of Managerial Control in Innovation Processes: an Empirical Analysis among Italian Firms   Order a copy of this article
    by Anna Pistoni, Anna Arcari, Stefano Peluso 
    Abstract: This paper investigates the link between the Managerial Control System (MCS) and product/service innovation. The aim is to provide an empirical analysis of the role of an MCS in innovation performance and, more specifically, to highlight the characteristics of an MCS that can better support the development of innovation. We refer to the implementation of formal or informal control mechanisms or, with regard to formal mechanisms, to how they are utilized by distinguishing between diagnostic and interactive use. The sample involved in this study consists of 104 Italian manufacturing firms belonging to those sectors of the Italian economy that feature the largest number of registered patents according to the European trend chart on innovation. The results show that an MCS can enhance product/service innovation but it can also inhibit it depending on the role it plays. Indeed, an MCS may hamper innovation if it is limited to pursuing diagnostic functions. Conversely, product/service innovation is positively associated to an interactive use of the MCS. In this case, it is an effective innovation driver capable of stimulating coordination, communication, and learning within innovation teams. The results of this study may have major implications for practitioners. Organizations hoping to enhance their innovation performance should strive to develop an MCS that can blend the monitoring activity with a driver to free thinking and the search for opportunities, while avoiding a strict compliance with rules and regulations, rigid performance evaluation and internal orientation.
    Keywords: Innovation; performance measurement; diagnostic control; interactive control; formal control mechanisms; informal control; innovation performance; empirical analysis.

  • Selling the Brand Inside; Corporate Image, Corporate Identity and Employer brand: Case study of I-SEC Netherlands B.V.   Order a copy of this article
    by Shaukat Malik, Sadia Aslam, Surayya Aslam 
    Abstract: The objective of this research was to examine the key factors behind the success of an internal communication strategy aimed to improve I-SEC organizational image and identification of employees with the brand that could lead them speak positive about the company as well as increase their job performance. Research consisted of literature review on concepts of internal corporate image and the organizational identity formulating the image of employer brand. Research questions were framed and analyzed through research tools consisting of content analysis of website of I-SEC, newsletters, videos and brochures, and of in-depth interviews to analyze organizational situation as well as online surveys of employees to know their image .The major findings proved the poor I-SEC brand image among the workforce as anticipated by I-SEC management and pointed out various drawbacks in organizational culture, structure, communication, and in strategy of I-SEC inaugurating the poor employer image of the company. The research finally suggested an internal communication approach using existing CSR strategy in relation to internal branding and poised some recommendations to increase I-SEC brand awareness, identification and engagement of its employees. This case study recommends that the corporations should give an equal importance to project a good image internally in addition to projection of good reputation to external world.
    Keywords: Self-image; Perceived image; Corporate Identity; Corporate Image; Internal commu- nication strategy; brand awareness; internal brandingrnIntroduction.

  • Competitive Advantage and Firm Performance: The Moderating Effect of Industry Forces   Order a copy of this article
    by Jeen Wei Ong, Hishamuddin Ismail, Peik Foong Yeap 
    Abstract: This study aims to examine the moderating effect of industry competitive forces on the relationship between competitive advantage and firm performance. Previous researches have concluded that competitive advantage leads to superior performance but the impact is limited. A possible reason is that the economic value created by firms is appropriated by other stakeholders. This study hypothesises that the five industry competitive forces moderate the relationship. 517 usable responses were collected from small and medium enterprises (SMEs) in Malaysia to test the research framework developed. The results show that buyer bargaining power, supplier bargaining power and threat of new entrants moderate the effect of competitive advantage on firm performance. Surprisingly, SMEs with differentiation advantage and cost advantage are able to appropriate more economic value when the buyers and suppliers have strong bargaining power respectively. On the other hand, the threat of new entrants reduces the economic value that SMEs can capture.
    Keywords: Competitive Advantage; Firm Performance; Small and Medium Enterprises (SMEs); Industry Competitive Forces; Moderating Effect.

  • SIX SIGMA TOOL SELECTION TO ACHIEVE GOALS IN THE SHORT TERM A CASE STUDY   Order a copy of this article
    by Guilherme Oliveira, Izabel Zattar, Robson Seleme 
    Abstract: Motivated by the idea that some quality tools interact in a better way among them than others do, the purpose of this paper is to analyze quality tools selection and combination, aiming at shorter-time DMAIC implementations through better-structured and straightforward tool selection. Based on a case study, this article explores the quality tools pre-selection. Through a literature review, the paper searches the available Six Sigma toolset, grounding the case study tool choice on previous studies. There are several issues to be considered concerning the DMAIC toolset, especially about the criteria used to choose one or another tool. Thereby, specific combinations between quality tools can provide strategic advantages to organizations that develop DMAIC projects. This article might be of interest of many organizations quality personnel, Six Sigma practitioners and management academics, as it details and gives theoretical support to some procedures onto implementing DMAIC cycles more promptly.
    Keywords: Six sigma; Quality tool selection; DMAIC; Six sigma toolset; Short-term.

  • STRATEGIC CAPABILITIES, NICHE STRATEGY ORIENTATION, AND PERFORMANCE: A FOUR-NATION ASSESSMENT   Order a copy of this article
    by John Spillan, John Parnell, Mehmet Ali Koseoglu, Erdal Akdeve 
    Abstract: This paper examines how strategic capabilities influence the performance implications of a niche strategy orientation in Turkey, Mexico, China and the United States. Results suggest substantial differences across nations, industries, and performance measures. The pursuit of a niche strategy orientation was a positive predictor of performance in all instances in which it was significant. Both management and technology capabilities were important drivers of performance, but results varied markedly between the measures of ROA and sales growth. Both categories of capabilities were significant predictors of ROA in manufacturing and service industries in the USA, but no more than one category was significant in any of the final regression models for other nations.
    Keywords: Strategy; Performance; Industry; Capabilities; Country; Indicators.

  • FACTORS INFLUENCING EMPLOYEE PERFORMANCE: THE ROLE OF HUMAN RESOURCE MANAGEMENT PRACTICES AND WORK ENGAGEMENT   Order a copy of this article
    by Krishnaveni R, Monica Ravi 
    Abstract: This research explores and investigates the effect of robust Human Resource Management (HRM) practices namely empowerment, competence development practices, rewards and recognition and work engagement on employee performance. A comprehensive model has been developed by taking into account the above mentioned constructs and has been validated in a developing economy. Though there is research focusing on HRM practices, work engagement and employee performance in a fragmented way, this research examines and explores the relationship between these variables in a cohesive way. The paucity in literature has prompted for this empirical study. Data has been collected from 205 IT program managers and from 41 senior managers using a structured questionnaire. Descriptive statistics and Partial Least Squares-Structural Equation Modelling were implemented to find out the factors that had the most impact on employee performance. Findings revealed that HRM practices namely empowerment, competence development practice, recognition and work engagement have emerged as prominent predictors of employee performance. This research is distinctive in respect to the comprehensive model that has been developed and validated.
    Keywords: Competence Development Practices; Employee Performance; Empowerment; Recognition; Rewards and Work engagement.

  • Impact of strategic roles of middle managers on the relationship between successful strategy implementation and organisational performance   Order a copy of this article
    by Fakher Jaoua 
    Abstract: Many researches have confirmed the importance of middle management involvement in strategy formulation and have demonstrated that middle managers have strategic roles which positively influence the relationship between strategy formulation and organisational performance. In line with these researches, this research aims to exploit the results of these researches, and test them on strategy implementation. It assumes that strategic roles of middle managers could have a positive impact on successful strategy implementation and thus on the relationship between successful strategy implementation and organisational performance. This general hypothesis was tested among a representative sample of 364 large Tunisian companies involved in the upgrading program. The results of the application of structural equation methods show that facilitating adaptability, implementing deliberate strategy and championing alternatives, except synthesising information, have not only a direct effect on the successful strategy implementation, but also an indirect effect on the relationship between successful strategy implementation and organisational performance.
    Keywords: Strategic managemet process; Involvement of middle managers in strategy formulation; Successful strategy implementation; Strategic roles of middle managers; Organisational performance; Structural equation model.

Special Issue on: Sidrea International Workshop Innovations in Corporate Governance and Performance Management

  • Convergence in Corporate Governance Systems and Sustainability Culture   Order a copy of this article
    by Raffaella Cassano, Daniela Salvioni, Simona Franzoni, Francesca Gennari 
    Abstract: The aim of this paper is to encourage a debate about the effective adoption of a sustainability approach by companies boards, being a substantial factor of convergence between insider and outsider corporate governance systems. Corporate social responsibility (CSR) and sustainability are based on good corporate governance, grounded on stakeholder engagement, fairness, transparency and accountability. All these principles are related to sustainable boards and determine a governance approach directed to the growth of corporate value in the long-term. Leadership aiming at sustainability requires CSR to be transferred from top management to the entire organisation, spreading a real culture of sustainability into organization. In this sense, the CSR, if properly realized, can be considered as a factor of substantial convergence between the different systems of corporate governance existing worldwide.
    Keywords: Sustainability Culture; Leadership; Convergence in corporate governance; Corporate Social Responsibility.

  • A data-driven analysis of the current debate on the linkages between performance and strategy studies   Order a copy of this article
    by Nicola Castellano, Katia Corsi, Monica Bartolini, Francesca Bernini, Andrea Cardoni, Graziano Coller, Vincenzo Fasone, Luca Fornaciari 
    Abstract: This paper focuses on how the relations between Performance Management and Measurement (PMM) and Strategy are considered by scholars. These relations are crucial in building a comprehensive body of knowledge of a complex and multifaceted phenomenon which attracts scholars pertaining to different management disciplines. The results obtained by adopting quantitative methodologies (descriptive statistics and text-mining analysis) on a sample of articles recently published in the most influential international business, and management accounting journals, contribute to extant literature by providing evidence that several connections exist between key-concepts which are usually considered an exclusive heritage of single management disciplines, such as strategy, organization, management control, and so forth. For that reason an integration of competences and methodologies is needed to support further research in the field. We also find evidence suggesting that the organizational perspective should be particularly considered when investigating the relations between strategy, management control systems and PMM.
    Keywords: Performance Management; Performance Measurement; Strategy; Top-ranked Journals; Literature Review; Text Mining.

  • Performance measurement systems in business networks: a literature review   Order a copy of this article
    by Daniela Mancini, Giuseppina Piscitelli 
    Abstract: Today, companies success is increasingly linked to their ability to manage agreements, alliance and networks. This article focuses on performance measurement systems in business networks, and develops a literature review in order to understand the state of the art of this topic. The scope of the research is to understand how PMSs have to be designed and used in different types of networks. A framework on the relationship between networks features and PMSs characteristics has been designed and three features of business networks relevant for performance measurement design have been identified: nature of partners, nature of relationships, nature of shared resources. The study shows that in the last decades business networks, on one hand, and PMS, on the other hand, have been widely studied but little attention has been given to the issue of performance measurement in a network context.
    Keywords: performance measurement system; network management; business network; inter-organizational relationship; literature review.

  • Accountability, Governance and Performance in UK Charities   Order a copy of this article
    by Giulia Bellante, Laura Berardi, Silke Machold, Eugenia Nissi, Michele Antonio Rea 
    Abstract: The aim of this paper is to analyse the relationship between governance characteristics of a sample of 200 UK non-profit organisations (NPOs) and their performance, considered as their ability to collect financial resources. Using a regression analysis, we verify strong positive relationships between the NPOs financial performance and CEO duality and board size. Further analyses show that if the charities increase their level of accountability through the use of additional voluntary disclosure mechanisms and tools such as the use of social networks, these relationships are confirmed. The results of our research have implications for policy makers that seek to strengthen governance of NPOs, and for boards and managers of NPOs who wish to develop their organisations performance.
    Keywords: Nonprofit; Governance; Accountability; CEO; Board; Charities.

  • The influence of corporate governances decision on corporate social responsibility   Order a copy of this article
    by Maria Assunta Baldini, Giovanni Bronzetti, Graziella Sicoli 
    Abstract: The need for an accurate and detailed disclosure, the need to understand the mechanisms of government under which the company is managed and controlled, are the starting point of the choices of the many stakeholders that revolve around the company. A large number of players is interested in corporate governance are among these, not only the major shareholders, but also an increasing number of small investors. CSR is an extension of firms efforts to foster effective corporate governance, ensuring firms sustainability via sound business practices that promote accountability and transparency. rnThe paper aims to explore the impact that various corporate governance mechanisms have on the commitment choice in terms of CSR by companies as well as the effect of that commitment on value creation of them. Promote sustainability for the company means simultaneously manage the economic value of production, social and environmental impacts in the logic of the triple botton line which considers three dimensions simultaneously: economic dimension; social dimension and environmental dimension.rn
    Keywords: CSR; sustainability report; corporate governance.

  • Corporate Social Responsibility Through Stakeholder Engagement and Entrepreneurial Communication Processes   Order a copy of this article
    by Patrizia Gazzola, Piero Mella 
    Abstract: The present work, after having built a model for understanding how multinational corporations act and behave both at the national and international level in the fields of corporate social responsibility and sustainable development, will then present how large multinational enterprises react to the increasing pressures from stakeholders to report their corporate social responsibility at the global level. This paper will then draw conclusions about how enterprises integrate ethical values and stakeholder engagement in the strategy. The article is divided into two sections: the first entails a critical review of the literature on shareholder and stakeholder management, corporate social responsibility and stakeholder engagement; the second presents a critical analysis of the Corporate Social Responsibility reporting of five big multinational competitors in the challenging business of adhesive tapes
    Keywords: Corporate Social Responsibility; Strategy; Sustainable Development; Stakeholders; Globalization; Social Engagement; Communication; Reporting.

  • INTERNATIONALIZATION AND CORPORATE GOVERNANCE IN FAMILY BUSINESSES. A CASE STUDY   Order a copy of this article
    by Elena Cristiano 
    Abstract: The international expansion of SMEs derives from the combined action of a number of internal and external factors, which are present in the phases of a business activity at various levels. Among the internal variables that may be considered as remarkable explanatory elements of the internationalization processes, just recently the relationship between the ownership structure and the access to foreign markets has become particularly important. Entrepreneurial, managerial and financial resources are of great importance in the process of internationalization of family businesses. The globalization of markets and business practices represents the main factor that drives these companies to expand their operations towards international paths. In addition, internationalization is an important dimensional and organizational growth opportunity, thus allowing to revitalize both the family system and the enterprise system, through new job opportunities for the members of the controlling family and through the business sustainability for the future generations. Being a family business has many implications on their international behaviour, especially if it is taken into consideration the fact that, inside them, sometimes, divergent systems coexist. These systems evolve and change in the different stages of the life cycle. In fact, the presence of family members, with a different level of risk perception and risk appetite, may influence the decision to undertake international activities. The discussion of the factors that promote or inhibit the internationalization of the family business has not come to unambiguous results yet. Basing on the theoretical formulations of the international entrepreneurship and stewardship theory, the main objective of this paper is to determine whether, and to what extent, the generational 2 involvement, the presence of altruism and trust affect the decision to internationalize the family business. This article also aims at providing some food for thought for the academic debate on the internationalization of family businesses.
    Keywords: Corporate governance; internationalization; family businesses.