Bruno Marsigalia

A database is a set of homogeneous data with the same content or format. The copyright legal protection is intertwined with the problems linked to the creation of databases that are filled with inf...

The purpose of this paper is to understand how universities develop and support student entrepreneurship. We did a preliminary Systematic Literature Review (SRL) on scientific articles regarding student entrepreneurship published during the last twenty years. Our findings emphasize three main research areas, emerging from a cluster analysis: (i) student entrepreneurship and entrepreneurial intention; (ii) university support for entrepreneurship; (iii) entrepreneurship education and learning. Particularly, our study points out that the new paradigm of the entrepreneurial university overcame the classical university model through the introduction of many innovations to foster student entrepreneurship. This paper provides an SLR on university role in fostering student entrepreneurship and it is useful for the academic and professional community. Additionally, it is original because it highlights the future directions of entrepreneurship and the main innovations adopted by universities to help students in the development of entrepreneurial initiatives.

The present empirical paper aims to investigate the effect of a long-term company culture in terms of economic performance and firm value. Is it possible to track the cumulative knowledge (passed from father to son) into firm economic returns? The survey tests the hypothesis that the more experienced companies (higher firm age) will perform better than the others considering a set of performance indicators on a four years pattern (from firm value to EVA and VAIC). Comparing firm longevity with the performance indicators, but also monitoring many other corporate governance or ownership indicators, on a panel dataset of the top Italian wine companies. This methodology results in a deep analysis of the Italian wine business – family buy-out strategies, cooperatives. Family firms represent 42% of the panel, with more than 200 years of experience, a larger presence of women on board, a higher average age of the directors and a higher propensity to the production of grapes. The research findings support the hypothesis that a family firm add value over the generations through generating an internal cumulative knowledge process and a strong brand image. In addition, the presence of an external CEO is positively influencing performance (the Most Trusted Advisor). Firm value increases along with the number of family members within the board, to support the family logic and the social capital theories

In May and June 2018, the Italian financial crisis (public debt) got back to the news when the new political government was going to be formed. Part of the literature claims that the public sector needed to be more "business-like" and that in order to do so, the adoption of "better", in this case "accrual", accounting was crucial. New Zealand is the pioneer country for accrual-based government accounting. More than ten years ago, when the adoption of IFRS was mandatory, New Zealand standard setters preserved sector neutrality in the financial reporting standards. Thanks to a systematic literature review, the paper investigates the evidence of NZ accounting sector neutrality model, with the purpose to assess if importing NZ public sector accounting model would be efficient for allowing a higher level of transparency in other countries such as Italy. The methodology is to define the economic literature relevant to the topic, considering the year of publication and the citation rate. Recently, standard setters in NZ decided to adopt a sector specific standard setting approach with multiple tiers for each sector. The for-profit sector will continue to follow IFRS but reporting standards for the public sector will be based on International Public Sector Accounting Standards (IPSAS). Amongst the former contributes, no systematic research overview on public sector accounting has been created based on the NZ model. This article fills this void by providing a systematic literature review of 258 publications that examines five key aspects of the literature on the benchmark accounting model.

Family business is one of the most common governance systems worldwide and it is very successful in industries with strong cultural traditions, as the wine business. The literature still disagrees on whether the familiar corporate structure increases performance or not. Our empirical paper aims to investigate the effect of a long-term company culture in terms of economic performance and firm value. Is it possible to track the cumulative knowledge (passed from father to son) into firm economic returns? Using a qualitative and a quantitative research approach, the survey tests the hypothesis that the more experienced companies (higher firm age) will perform better than the others considering a set of performance indicators on a four years pattern (from firm value to EVA and VAIC). Comparing firm longevity with the performance indicators, but also monitoring many other corporate governance or ownership indicators, on a panel dataset of the top Italian wine companies, developing the statistical models of regression and correlation to verify the relationship between performance indicators and a set of corporate governance/ownership variables. This methodology results in a deep analysis of the Italian wine business, that also describes the family buy-out strategy and the cooperative ownership structure (which could be considered somehow a micro-families aggregative model). Proper family firms represent 42% of the panel, with more than 200 years of experience, a larger presence of women on board, a higher average age of the directors and a higher propensity to the production of grapes. Moreover, they have the greatest longevity and perform better than the other two groups, non-family firms and cooperatives.

The tools for the definition, implementation and tracking of organizational measures, such as strategy, have become much more advanced in recent years and today’s information technologies, especially WEB2.0 technologies and their ability to integrating with conventional ERP systems, make the vision of the “integrated organization”, at least from an IT perspective, feasible. Management science and practice, after attaining a sound basis for integral organizational design, control and development in the 1970s through the thought leaders of cybernetics and constructivism, has taken a step back. This has led to a massive misuse of IT and to a resource obliteration that sustainably inhibits organizations from reaching market potentials and customer demands. This text provides scholars and managers with an introduction to a framework that allows them to answer the organization’s issue of “what do we do?” from an integrated business perspective and thereby enables them to realize their full potential of “how do we do it?”. Being able to derive this, managers can actually incorporate IT to support the organization’s progress rather than the other way around.

This paper aims at identifying which factors should be considered in the building of an economic evaluation model for the private label brand. In fact, some specific characteristics of private label, with respect to industrial brand, make unusable the consolidated models available. The results of the paper are the definition of some specific factors of private label, the assumptions about how these features impact on the traditional economic evaluation models and how these could be included in a model. Because of the complexity of the topic, the hypothesis is to build a model of synthesis, made of two parts: one part for a Financial-Based evaluation of Brand Equity, with the addition of some specific factors and indicators to the traditional formulas, while the other part is for a Consumer-based evaluation of Brand Equity, thanks to an index that summarizes the strength of private label brands from the consumer perspective. The private label economic evaluation has some relevant managerial implications on the retail system, on the vertical supply chain relationships and on the understanding of the strategic nature of this asset.