Rosa Lombardi

Intellectual capital disclosure: a structured literature review

Purpose The purpose of this paper is to provide an up-to-the-minute literature review of intellectual capital disclosure (ICD) to: identify the major themes developed within this research stream; investigate the evolution of the theory; and derive insights to guide future research agendas for the benefit of researchers and ICD users. Design/methodology/approach Research articles from ten relevant journals for the 17-year period between 2000 and 2017 are categorised and analysed in a structured literature review (Massaro et al., 2016) to answer these three research questions. This study adds to a data set established by Guthrie et al. (2012) and presents the results in a consistent and comparable manner across the studies. Findings A lack of significant innovation in the evolution of ICD indicates that this research stream may have been a victim of its own success (Dumay and Guthrie, 2017). Stuck in overview mode, studies continue to fixate on general issues, largely drawing their analysis from the corporate reports of publicly listed companies in Europe. Very few studies examine ICD in the USA and beyond, nor do they drill down to organisational level to examine ICD in practice. Practical implications We academics need to leave our ivory towers and base future research on how organisations, in different contexts, using different languages, harness intangible assets to create value. Without discouraging content analysis from corporate reports, we need to be more innovative in searching for IC from the rich variety of media resources modern corporate communication channels offer, and recognise that, while we are all working towards the same thing, we may not be using the same language to get there. Originality/value Despite extending previous work, this study highlights some of the new insights revealed from ICD research, especially over the last two years. The findings regarding differing use of terminology across continents, a general decline in published research due to lack of interest or new ground to cover, and zero evidence for a “groundswell” of IC disclosures by listed companies should motivate further reading in many researchers.

Women Enterprises, Relational Capital and Corporate Strategy: A Multiple Case Study

This paper aims at analysing how relational capital (RC) contributes to the born of women enterprises in Italian small and medium enterprises (SMEs). In this way, this research is supported by a qualitative research methodology using a multiple case study (Yin 2009) comparing a small female enterprise and a small man enterprise to point out their characteristics and differences. Thus, the paper applies the CAOS model of micro-entrepreneurship by Paoloni (2011). Using such model, we’re able to share some factors and to classify different types of connections, identifying several kinds of existing relations. Findings show a predominant use of networks characterized by informal and permanent relations, supporting the need to reconcile work and family and to involve relatives and friends in the network. As such results are confirmed in female and male enterprises, we assume that dimensions is a dominant factor instead of gender factor. Additionally, we emphasize the lack of a corporate strategy in the female enterprises. Lastly, given that female entrepreneurship is regarded as central to the development and welfare of economies, the deepening of knowledge of how women entrepreneurs manage the start-up of her business can contribute in improving the participation of female entrepreneurs in the economy.

Women Entrepreneurship in the Light of Relational Capital: General Insights

Starting from the assumption that women entrepreneurs are relevant developers of the corporate business in small and microenterprises, the main purpose of this chapter is to propose a literature analysis discovering how relational capital influences the first stage of women enterprises. Thus, a literature search on Scopus has been conducted to expand the international literature on the connection between gender studies and relational capital. In this way, evidence proposed are directed to better understand the debate on gender and relational capital.

The Rise and Decline of the Bank of Italy's Autonomy between 1893 and 1936. A historical interpretion

The aim of this paper is to analyse the autonomy of central banks from a historical perspective, with reference to the founding and development of the Bank of Italy in the period between its inception (1893) and the issue of the Italian Banking Law of 1936. A central bank’s autonomy from governments and budgetary policies is a topic of studies carried out by several scholars, but, in their eyes, these events are linked exclusively to subjective factors, connected to those wielding power or influence at the time, and objective factors, dependent on the contingent historical and economic situation. Not many studies are available where the aim is to investigate the causes explaining how a central bank’s degree of autonomy evolved by framing them within the overarching process of independence simultaneously pursued by the central state. In this perspective, the progress of the Bank of Italy’s level of autonomy will be analysed in the light of the theoretical framework proposed by Michael Mann.

Bookkeeping methods and accounting controls: Developments within the Abbey of Montecassino from the 15th to the 17th century

The purpose of this paper is to discover the connection between the introduction of the double entry bookkeeping method and accounting controls within the Abbey of Montecassino. In particular, the analysis aims to explore the accounting history at the time of the entrance into the Santa Giustina Congregation from the 15th to 17th century. Adopting a diachronic approach, the paper is developed with the aim to understanding if there is a link between entrance into the Santa Giustina congregation and introduction of the double bookkeeping method in 1504. It proves that accounting behaviours are strongly connected with the need for controls between accountants and external users of accounting books, confirming the hypothesis of the new accounting history theory that considers bookkeeping as social construction. The methodology is based on a comparison between two different methods of recording in the Abbey of Montecassino: the first refers to the period from 1450 to 1504 (Commendatory era) while the second considers the period after entrance into the Santa Giustina Congregation in 1504.