Andrea Cardoni

Andrea Cardoni
Università degli Studi di Perugia | UNIPG · Department of Economics, Finance and Statistics

PhD

About

33
Publications
8,943
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231
Citations
Citations since 2017
23 Research Items
200 Citations
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Publications

Publications (33)
Article
This study investigates the value relevance of corporate governance and anti‐corruption policies from a sustainable value perspective, basing the analysis on institutional and stakeholder theories. Using a sample of annual and sustainability reports of 110 listed companies of the world, published between 2018 and 2020, the study documents piecewise...
Article
The aim of this paper is to assess small and medium‐sized enterprises' (SMEs') readiness to initiate a mature dialogue with stakeholders in the exceptional context of a strategic crisis, when information on business model sustainability has become universally material for all stakeholders. A quantitative study is carried out by developing a busines...
Article
Purpose The purpose of this paper is to analyze three characteristics of strategic alliances in Italy to estimate their influence on financial performance. The authors test how alliance complexity, strategic planning and accounting control influence revenue growth, asset growth and EBITDA margin. Design/methodology/approach This paper uses contrac...
Article
This paper aims to bridge a gap in the literature by investigating a continuous audit case for anticorruption. The evolution of technology can offer valuable opportunities to integrate legality checks and business processes that are consistent with the growing call to fight corruption at the institutional level. Since the last decade, researchers h...
Article
Full-text available
Dear Colleagues, By sustainable governance we refer to a governance founded on sustainability paradigms, presenting all the characteristics and components suitable for generating long-term sustainable value and representing itself a first element of evaluation. This Special Issue of Sustainability will comprise a collection of empirical and theoret...
Article
Full-text available
This paper aims to explore the relationships between knowledge management (KM), performance measurement systems (PMSs), and small and medium enterprises’ (SMEs) economic sustainability in knowledge-intensive sectors. The literature demonstrates that SMEs are often characterized by unstructured KM approaches and limited PMS implementation, being at...
Article
Full-text available
In a context of widespread acceptance and implementation of the United Nations Sustainable Development Goals (SDGs), this paper discusses the possible relationship between intellectual capital (IC) and nonfinancial information (NFI), particularly related to SDGs and corporate social responsibility (CSR) in a stakeholder engagement perspective. Prio...
Article
This paper aims to provide a contribution on how the small and medium enterprises (SMEs) may reduce the gap between theory and practice on management control knowledge. The paper adopts a knowledge transfer (KT) approach grounded on Liyanage et al.’s (2009) framework. A project of management accounting (MA) implementation in a SME located in Umbria...
Article
Our paper investigates the integration of anticorruption practices, corporate strategy and business processes of contemporary organisations to provide a new and emerging sustainable governance model. Using the single case study approach to answer our research question, we provide novel evidence from the analysis of the Italian manufacturing company...
Article
Full-text available
The concept of value, where shareholders are the main recipients of the created value, is changing towards more comprehensive models, which respond to the increased stakeholder awareness and urgent sustainability agenda. Hart and Milstein (2003) elaborated the widely used sustainable value concept in which they characterize temporal and spatial dim...
Article
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Environmental, social, and governance (ESG) data are in high demand in financial markets. However, the ESG data provided by companies do not allow for use in the investment decision-making process. The main limiting point for this is a lack of comparability across companies. This paper analyzes the problem of comparability with the aim to evaluate...
Article
Full-text available
Purpose The purpose of this paper is to explore the role of the entrepreneur in the knowledge transfer (KT) process of a start-up enterprise and the ways that role should change during the development phase to ensure mid-term business survival and growth. Design/methodology/approach An in-depth, qualitative case study of Birra Flea, an Italian C...
Article
Full-text available
The purpose of this paper is to assess and integrate the application of the balance scorecard (BSC) logic into business networks identifying functions and use that such performance measuring tool may undertake for SME’s collaborative development. Thus, the paper analyses a successful case study regarding an Italian network of small companies, evalu...
Chapter
Network, Smart, and Open are three keywords that nowadays guide information systems (ISs) research. We discuss the relevance that these three topics, concerning technological and organizational innovations (i.e. cloud, smart technologies and networking), play for the development of accounting and management information systems. The aim is to invest...
Article
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 adopt...
Book
This book presents a collection of original research papers addressing the relationship between information systems (IS) and innovation. “Open”, “Smart” and “Network” are three keywords that are currently guiding information systems (IS) innovation, enhancing IS potentialities and their ability to support decision-making processes. The book discuss...
Conference Paper
This paper will examine the importance of big data tools and digital technology for organizational design. Drawing on principles of cybernetics, particularly Ashby’s law of requisite variety and Beer’s Viable System Model (VSM), it will examine the potential implications of big data and digital developments for whether organizations need to be more...
Conference Paper
Full-text available
In the growing body of business network literature the need of phenomenological perspective is increasingly perceived. In this paper the results of an empiric research on the Enterprise Network Agreement (ENA) is reported. ENA is an important form of collaboration among companies, born in Italy, whose diffusion is rapidly growing, because it is con...
Conference Paper
Full-text available
cooperation and collaboration is something already widely discussed in literature and several different types of Enterprise Network Management (ENM) models have been proposed, highlighting a certain degree of maturity of the literature on this topic. Nevertheless, the increasing demand for collaborative forms to face up the actual market, imposes t...
Conference Paper
Full-text available
Moving from the key features of knowledge economy and taking into consideration the new paradigms emerged in economic and managerial studies, in many countries several institutions have promoted the formation of strategic alliances to stimulate the reindustrialization and promote the national and regional development. The Italian government has rec...
Article
This paper aims to explore the nature, the role and the main features of business planning and management accounting processes in strategic networks, with particular reference to alliances formalized through the network “agreement” recently defined by the Italian government with law n. 122/2010. Despite the theoretical importance of the issues abov...
Conference Paper
Full-text available
In the paper a genetic algorithm approach to form potential Collaborative Networked Organizations (CNOs) is presented. When analyzing a set of companies that are potential partners of a CNO, it is possible to collect specific data from each company through which evaluate, once aggregated, for which Strategic Objective (SO) the potential aggregation...
Article
Full-text available
Le dinamiche evolutive del sistema territoriale sono la risultante di un insieme di circostanze di carattere storico, sociale, politico ed economico, tra loro strettamente correlate ed interconnesse (Cavazzoni, 2010). Per tale ragione, lo studio del tessuto regionale può essere condotto attraverso una pluralità di angolazioni scientifiche, ciascuna...
Conference Paper
Full-text available
Innovative forms of collaborations between companies have been proposed and modelled in literature in recent years. There is an increasing demand in the industrial world for concretely implement this new forms of collaborations. For example, demand often comes from pre-existent form of clusters or consortiums, which want to evolve to more efficient...
Article
Full-text available
La crisi sta disegnando un nuovo sistema produttivo che, per espandersi e potenziarsi, ha bisogno di operare oltre i ristretti ambiti territoriali e settoriali. In questo contesto le reti di impresa rappresentano una formula aggregativa che si sta sempre più affermando come risposta alla necessità di migliorare le prospettive di sviluppo e le perfo...
Conference Paper
Full-text available
The considerable benefits brought up by strategic alliances and diverse types of long term Collaborative Networked Organizations (CNOs) are nowadays widely recognized. There is an increasing demand in the industrial world for concretely implement new forms of collaborations. For example, demand often comes from pre-existent form of clusters or loca...

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Projects

Projects (3)
Project
Dear Colleagues, The aim of this Special Issue is to shed light on the new and challenging issues related to sustainable governance. The role of governance as a fundamental pillar of sustainability is now widely recognized. However, this topic is still under-researched. Consequently, in order to provide scholars and professionals with deeper insight into sustainable governance, it is necessary to further investigate and systematize the relationship between governance and sustainability. The aim of this Issue is to stimulate the debate around the most relevant determinants and components of sustainable governance while also analyzing its impacts on firm value and organizational performance. By sustainable governance we refer to a governance founded on sustainability paradigms, presenting all the characteristics and components suitable for generating long-term sustainable value and representing itself a first element of evaluation. In this sense, this concept can be adopted both in the public and private sectors and in a broad range of organizational settings including SMEs, large companies, family businesses, and non-profit and public organizations. This is exemplified by the increasingly widespread use of the term “good governance” (Newell and Wilson, 2002; Smith, 2007), the development of “Sustainable governance indicators in OECD countries” (2010), and the recent publication of the consultation paper “Toward Common Metrics and Consistent Reporting of Sustainable Value Creation” by the World Economic Forum (WEF) in 2020. This publication, in particular, regards sustainable governance as the first factor to consider when measuring the sustainable value created by companies (WEF, 2020). The sustainable governance literature includes studies on the corporate governance of listed companies and the impact of sustainable governance on the financial performance of companies (Dal Maso et al., 2018; La Rosa et al, 2018; Verrecchia, 1983); research into national regulatory frameworks; and papers on social, cultural and behavioral influences (Baldini et al., 2018), risk management, and anticorruption (Cardoni et al., 2020; Lombardi et al. 2019). This Special Issue of Sustainability will comprise a collection of empirical and theoretical studies covering a wide range of themes related to sustainable governance. In particular, we encourage submissions that address issues related (but not limited) to the following main topics: Corporate governance for sustainability; ESG and corporate governance; Determinants and antecedents of sustainable governance; Measurement and indicators of sustainable governance; Components and characteristics of sustainable governance; Impacts of sustainable governance on capital markets and financial performance (ROA, ROE, cost of debt, etc.); Sustainable governance and disclosure; Sustainable governance and risk management, audit procedures, and anticorruption strategies; Sustainable governance and gender studies; Sustainable governance in specific industries (i.e., tourism, banks, mining) or in specific geographical areas; Sustainable governance in specific settings such as family businesses, listed and unlisted companies, and SMEs; Sustainable governance in the public sector and non-profit organizations. Papers selected for this Special Issue will undergo a rigorous peer-review process, with the aim of rapid and wide dissemination of research results.
Project
Business models, performance measurement, strategic processes in smarter universities