Laura Tampieri

The Simulation by Second Life of SMEs Start Up: The Case of New Fashion Perspectives

The aim of the paper is to analyze and discuss the organizational implications of the Virtual Reality (VR) in Small and Medium Enterprises (SMEs) start up. To this purpose the case of the simulated enterprise in the fashion sector New Fashion Perspectives (NFP) will be examined, with its establishment from 2008 in Second Life (SL), one of the most diffused 3D world in last years. In particular the analysis wants to underline the impact of ICT implications on organizational processes and structures according to the networking approach based on the net of relationships that an organization can establish during its cycle of life and mainly in the start up phase.

Effects of Networking Activities by Internet on the Creation of a Business Network: Experimental Results of Simulimpresa Laboratory

The chapter wants to discuss the results of network building activities realized by Internet in the experimental environment of “Simulimpresa” (Enterprise Simulation) laboratory managed by Bologna University—Forli campus. The research analyses the networking of the simulated enterprise Perting Ltd operating in Forli laboratory that reproduces the activities of a real business using Internet. The hypothesis concerns the consolidation of strong links coming from a rising selection as the business continuity over the time increases. The results outline that this process, in the analysed period, leads to the consolidation of some links that set up the more relevant framework of the enterprise business network.

Auditor-client alignment through competitive priorities – evidence from Italy

This study investigates the alignment of the big-four independent audit firms and their respective clients in Italian environment. Investigating auditor-client alignment through competitive priorities therefore, tends to bridge the gap between academia and practice. It is interventionist in nature and tends to produce thought leadership information to improve business decision-making, interpret complex questions affecting both sides and finally establish a fact base for auditor-auditee relationship. It is exploratory in nature and supported with the question: if the independent auditor is aligned with the client based on competitive priorities? Selecting a purposeful sample of eight independent auditors and their respective eight clients, data was gathered face-to-face and have been treated through: content analysis of qualitative data automated through NVivo and descriptive analysis of some structured questions. Finally, based on findings, we conclude for no association of competitive priorities more val...

The Evaluation of Networks Performance in Cultural Heritage Through Intelligent Systems

The paper analyses and discusses the application of intelligent systems in cultural networks by proposing a framework of performance evaluation based on the network approach. This approach is the natural evolution of cultural institutions that starts from the ownership and preservation of cultural heritage, to the use of web tools and to the perspective that considers the real user’s need identified not as simple information but as process to acquire a cultural awareness as the basis for cultural fruition. The research examined the search software based on the intelligent ones such as the Inquiry-Answer Extraction Networked System for Sustainable Tourism (IAST) to evaluate the performances. Thus, the basic research question is: which are the characteristics in the application of intelligent systems for cultural heritage networks which suggest a specific performance evaluation framework? On the basis of the undertaken analysis, different search tools existing in WEB could be applied to different profiles of users underlining the trade off between organizational top-down and bottom-up approaches.

The ties interdependence and the experience in project networks for local systems development in Transition Countries

The paper analyses the connection between the ties interdependence and the experience as two organizational variables that affect the behaviour of project networks for local systems development in Transition Countries. The research investigates from one side the ties interdependence of project units coming from their participation to previous initiatives and, from the other side, the experience derived by the years in which each unit accomplished project management activities. The hypothesis of a connection between these variables is verified by analysing five projects managed by Bologna University through its decentralized bodies for Western Balkans development in the period 2004-2013. The results confirm the correlation between ties interdependence and experience obtained by each single unit in project networks. This means that the development of many project networks over the years has been happened through the consolidation and creation of partnerships.

Graiciunas principle and hyperlinks in the prevention of audit failures. A challenge for auditors and ICT audit supports

This paper aims to analyse and discuss the structural methodologies of organisational design that companies with fraudulent governance could use to avoid audit controls. The study aims to answer two main questions: the first, theoretical one is to demonstrate that the Graicunas span of control and hyperlinks are two different expressions of the same phenomenon concerning obstacles of information control. The second question, more operative refers to the feasibility of an algorithm that by using the Graicunas span of control and hyperlinks this could detect areas where organisations are more vulnerable to fraud, owing to the emergence of structural obstacles within audit activities. The research outlines that these two basic concepts in managerial theory, if correctly applied, can streamline and accelerate audit activities to detect danger areas, where internal controls could be weak and organisational structures create obstacles to external controls.