Paola Demartini

Paola Demartini
Università Degli Studi Roma Tre | UNIROMA3 · Department of Business Studies

About

81
Publications
44,285
Reads
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1,039
Citations
Citations since 2016
54 Research Items
963 Citations
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2016201720182019202020212022050100150
2016201720182019202020212022050100150
Introduction
Paola's research combines expertise in business reporting & governance with interests in innovation and sustainable development.
Additional affiliations
January 2012 - December 2016
Università Degli Studi Roma Tre
Position
  • Professor (Full)
January 2010 - present
Università Degli Studi Roma Tre
Position
  • Professor (Full)

Publications

Publications (81)
Conference Paper
Full-text available
Digital technologies provide an excellent leverage of innovation in the cultural sector, as they can provide unprecedented opportunities for audience development and engagement. The Covid-19 pandemic emergency has exacerbated these opportunities, as digital tools allowed to break down physical, cognitive and economic access barriers, reaching o...
Research Proposal
Full-text available
Cultural Heritage (CH) sites are the gems of many cities and regions-in Europe and in many other parts of the world. At the moment, we see primarily tourism-oriented purposes of this rich and long-lasting heritage. A fact that causes manifold problems and conflicts: over-tourism, gentrification in the main touristic flagships, downgraded city centr...
Article
Full-text available
Digital social platforms (DSPs) are increasingly used to boost participation while giving a space for collaboration to wider audiences and marginalized groups of stakeholders. Considering that in the cultural heritage (CH) sector they are used as a possible booster of stakeholders’ participation and to foster innovation in practices related to CH m...
Article
Full-text available
Citation: Bruzzone, M.; Dameri, R.P.; Demartini, P. Resilience Reporting for Sustainable Development in Cities. Sustainability 2021, 13, 7824.
Chapter
Full-text available
Sustainability and sustainable development have received increasing attention in the academic world, across many disciplines and fields. Several conceptual models have been proposed to apply the sustainability perspective to culture and cultural heritage. These models break down the broad concept of sustainability into distinct dimensions, with rel...
Chapter
Full-text available
Reinterpreting the Cultural Heritage (CH) in the light of the perceived cultural values and expectations of local communities is a significant challenge for politicians and city managers, particularly in UNESCO sites, due to the universal cultural value that they have embed. From our theoretical perspective, individual cultural values are the basis...
Book
This book explores the relevance of new sources, dimensions, and characteristics of knowledge for supporting creative and cultural organizations and initiatives. Special emphasis is placed on cultural heritage, participatory approaches, and entrepreneurship in the cultural and creative sector. The role of cultural heritage and contemporary culture...
Article
Full-text available
Abstract Purpose This paper concerns the pivotal role that entrepreneurial universities can play in developing knowledge transfer and translation processes tailored to the cultural ecosystem. Design/methodology/approach The paper examines IncubiAmo Cultura, an innovative project that aims to mentor potential entrepreneurs and offer incubation and...
Conference Paper
Full-text available
This paper investigates how board members perceive the reliability of Big Data (BD) as a new source of information for their decision-making. To understand the dilemma "real-time and effective vs reliable and compliant information", we analyse a real case, addressing this problem to reflect on the decision making of a board of directors. In detail,...
Chapter
The active involvement of citizens in the co-creation of public initiatives has been embraced by the European Commission as a relevant topic on its reform agenda. In this line, citizen participation emerged as one of the main criteria for nominating the European Capitals of Culture (ECoCs). However, there are still few systematic studies that seek...
Chapter
The purpose of this book is to support academics and practitioners involved in cultural organisations and cultural initiatives in their aim to create valuable societal impact by addressing these fundamental questions: What are the major challenges and transitions for cultural organisations? What role can cultural heritage play in contemporary socie...
Article
Full-text available
The role of social capital in entrepreneurship has become an increasingly prominent topic in business literature, and the debate about pros and cons has become increasingly complex. In this special issue, we have looked for empirical and conceptual articles that could provide for a unique perspective on the role of social capital in the birth and t...
Chapter
The study aims to examine the role of integrated reporting ( ) Framework as part of the corporate reporting systems through the lenses of both the managerial and organisational approach and the social accounting approach identified by Contrafatto (2014) within the stewardship theory. The study adopts the Delphi method, based on semi-structured inte...
Book
Full-text available
The role of women in entrepreneurship, management and corporate governance is regarded as central to the development and welfare of economies. Since the early 1980s, there has been increased interest in women managers and entrepreneurs, from an interdisciplinary approach, combining, for example, sociology, psychology, management and organisational...
Article
Full-text available
This study investigates Participatory Cultural Initiatives (i.e., cultural and creative projects, events, and experiences that involve civic engagement), shedding light on how participation unfolds and what elements best explain its dynamics. Based on a sound literature review in the field, the paper focuses on four European case studies: the Museu...
Article
Full-text available
In 1999, Amartya Sen wrote, “…women are increasingly seen, by men as well as women, as active agents of change: the dynamic promoters of social transformations that can alter the lives of both women and men” [...]
Article
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Based on previous research that highlights some gaps in the study of the new phenomena of Participatory Cultural Initiatives (PCIs), this paper addresses the need to understand how the relevance of those initiatives is perceived, tentatively measured and communicated to strategic stakeholders. With this, we want to investigate a possible contributi...
Chapter
Download available from: http://www.sidrea.it/pubblicazione-volume-francoangeli-convegno-nazionale-sidrea-2018/
Book
Full-text available
Over the last few decades, research on measuring, managing, and reporting intangibles and intellectual capital (IIC) has developed into the core of the scholarly debate. Despite the interest shown in developing theory, the benefits attributed to measuring, managing and reporting IIC are not fully recognised in practice, thus leading to a call for m...
Book
This book aims to explore the opportunities, criticalities and future perspectives offered by qualitative methods with specific reference to the research on Intangibles, Intellectual Capital (IIC) and Integrated Reporting. Despite the interest shown in developing theory, the benefits attributed to measuring, managing and reporting IIC are not fully...
Article
Full-text available
Over the last few decades, research on measuring, managing, and reporting intangibles and intellectual capital (IIC) has developed into the core of the scholarly debate. Despite the interest shown in developing theory, the benefits attributed to measuring, managing and reporting IIC are not fully recognised in practice, thus leading to a call for m...
Chapter
Research into gender in management and organizations is constantly and rapidly evolving. Recently, the spur of innovative start-ups has provided unprecedented opportunities for female entrepreneurship as a remedy to gender gap in occupation. Studies on the way female entrepreneurs running an innovative start-up face new business challenges can cont...
Chapter
Full-text available
This research investigates how non-financial information is assured in the context of the Integrated Reporting Framework. In particular, we try to understand, through the lens of the legitimacy theory, whether the assurance process is a tool that enhances user trust.
Conference Paper
Full-text available
There is a global urgency for territorial governance approaches based on multi-actor and multilevel policy coherence for sustainable development goals achievement (UN, 2015). The development of forms of participatory governance has been highly recommended stressing the importance of strengthening the cooperation and collaboration at regional, sub r...
Article
Full-text available
The spur of innovative startups has provided an unprecedented opportunity for female entrepreneurship. However, the mainstream literature on startups has elaborated a gender performance gap hypothesis. Considering the speed of technological, social, and cultural changes that have taken place in this millennium, we wonder if this gap can still be fo...
Article
Full-text available
Structured Abstract Purpose-This paper investigates Participatory Cultural Initiatves (PCIs) and patterns of learning and knowledge sharing among participating actors. We highlight Participatory Cultural Initiatives (PCIs) and their impact on communities, cities, and regions. PCIs create material and immaterial outcomes through the presence of cult...
Conference Paper
Full-text available
Structured Abstract Purpose-This paper investigates Participatory Cultural Initiatves (PCIs) and patterns of learning and knowledge sharing among participating actors. We highlight Participatory Cultural Initiatives (PCIs) and their impact on communities, cities, and regions. PCIs create material and immaterial outcomes through the presence of cult...
Article
Purpose The importance of relational capital for the university has grown enormously in recent years. In fact, relational capital allows universities to promote and emphasize the effectiveness of the third mission. The purpose of this paper is to propose a case study involving an Italian university that recently set up a new research observatory, a...
Conference Paper
Full-text available
Structured Abstract Purpose-The purpose of the paper is to scrutinise citizen participation in co-creating a culture initiative. The active involvement of citizens in the co-creation of public initiatives has been embraced by the European Commission as a relevant topic on its reform agenda. In this line, citizen engagement has become one of the cri...
Book
Full-text available
Questo volume è strutturato in due parti nelle quali confluiscono contributi scritti da autori con un background differente e una diversa prospettiva disciplinare. I primi tre capitoli presentano l’esperienza trentennale dei workers’ buyout in Italia, aziende in crisi o in fallimento che vengono acquistate dai lavoratori e si trasformano in imprese...
Conference Paper
Purpose – The purpose of this paper is to shed light on the relational capital of universities, within the new context that requires combining research, education, third mission and internal relations. Our investigation, following a dynamic approach, aims to answer the following RQ: "How is relational capital generated in universities?” Design/meth...
Article
Full-text available
Theaimofthisstudyistocarryoutaliteraturereviewonwomeninbusinessandsocialmediainordertoknowthestateoftheart,andtounderstandwhetherandtowhatextentthestudiesconductedsofarhaveaddressedtheseissues:howandwhyarewomenentrepreneursandmanagersusingsocialmedia?Dotheyusesocialmediaformarketing,networkingorpersonalreasons?Thearticlereliesonaliteraturereviewabo...
Article
Full-text available
Structured Abstract Purpose – The purpose of this paper is twofold: first, to carry out a literature review in order to know whether and to what extent the studies conducted so far have addressed relation capital in Universities, then to provide a new framework for good practice that combines research, education, external universities (third missio...
Article
Full-text available
The purpose of this paper is to present the results of an empirical study and the critical success factors for implementing Intellectual Capital (IC) reporting. Selecting an IC model to be implemented in a specific context at a particular time depends on several contingent factors. In light of this, we propose the following “why-what-how-when” agen...
Article
Full-text available
Traditionally, intellectual capital (IC) is seen as consisting of three components: human, structural and relational capital. Nevertheless, an emerging body of literature has started to suggest that three other components also form part of IC. These are renewal capital (RC), trust capital (TC) and entrepreneurial capital (EC). This paper shows prel...
Article
Since the end of the 1990s, management systems (MSs) have been progressively recognised as a fundamental element to address different categories of corporate risk, including occupational health and safety (OHS). However, despite the widespread use of MSs, the definition of their underlying characteristics and the evaluation of their effectiveness w...
Article
Full-text available
Traditionally, intellectual capital (IC) is seen as consisting of three components: human, structural and relational capital. Nevertheless, an emerging body of literature has started to suggest that three other components also form part of IC. These are renewal capital (RC), trust capital (TC) and entrepreneurial capital (EC). This paper shows prel...
Article
Full-text available
Awareness of gender as a central feature in all aspects of everyday life and society has become more and more widespread. The dynamic and constantly evolving nature of the social sciences reflects the increasing concern for gender studies. This article provides a review of some of the recent literature (published in specialist journals) on gender i...
Research
Full-text available
Description: The purpose of this track is to examine the point of convergence among knowledge supporting organizations, creativity and culture from a gender perspective. So far the male perspective has been widely dominant inside organizations; however, the extant literature has identified the existence of some differences between men and women ent...
Conference Paper
Full-text available
Purpose – Web-based technologies and digital culture have become an important part of our daily activities and this topic is at the top in the agenda of many researchers and policy makers. In particular social media can make possible new ways of working and doing business, based on innovative concepts such as sharing, collaboration and co-creation....
Article
This paper reviews the field of integrated reporting ( ) to develop insights into how research is developing, offer a critique of the research to date, and outline future research opportunities. We find that most published research presents normative arguments for and there is little research examining practice. Thus, we call for more research that...
Book
Full-text available
Nel volume Performance. Sistemi di controllo. ‘Made in Italy’ si approfondiscono due principali tematiche: le performance d’impresa e i sistemi di controllo. Si presentano tre indagini empiriche che analizzano lacorporate governance e le performance delle società quotate sulla Borsa Valori di Milano. In tutti e tre gli studi si conclude che non esi...
Chapter
Full-text available
This paper presents a knowledge resource perspective applied to territorial competitiveness and social responsibility. The latter is defined as a pathway promoted by networks of a plurality of local actors-public and private, belonging to the for-profit and non-profit sectors who find that relationships and social cohesion are the drivers for the c...
Book
Full-text available
Many of us discuss about past. Some of us are rethinking the present. Only the brave among us dare to devise the future. Discussing the past is easy. Rethinking the present is demanding. But the real challenge comes when dealing with future perspectives. And that is what the authors of following papers dared to do. The idea of this scientific monog...
Chapter
L’effetto della struttura proprietaria delle imprese sulla performance e la crescita del sistema economico è oggi al centro di un intenso dibattito. Il campo degli studi sulle teorie di impresa si è tradizionalmente rivolto al modello della public company come un paradigma organizzativo in grado di indirizzare più efficacemente le imprese verso obi...
Article
Full-text available
Mergers and acquisitions are usually analysed as an outcome of the buyer's strategic decision-making process, while the position of the target company and its stakeholders is often under-researched. Thus this paper aims to analyse acquisitions from the point of view of the selling firm's stakeholders and understand their role in these operations. A...
Article
Full-text available
Purpose: The value creation is not completed through or within the organization alone. It is influenced by external factors, e.g. the economic conditions and societal issues, which are representing risks and opportunities in the external environment. Furthermore relationships to employees, partners, networks, suppliers and customers have an impact...
Article
Full-text available
The aim of the work is to analyse the relationship between entrepreneurial capital (EC), renewal capital (RC) and trust capital (TC), considered as stand-alone components of intellectual capital (IC), and firms’ performances. To this end an empirical research was carried out based on a sample of Italian companies. Survey’s results show that EC, RC...
Article
Full-text available
The purpose of this paper is to show preliminary results from an international research project on intellectual capital and value creation led by Lappeenranta University of Technology (Finland). In the case of this paper, results from Italy will be reported and specifically. The Italian analysis focuses on the entrepreneurial capital (EC) and it an...
Article
Full-text available
This study concerns a global player company operating within the Aerospace and Defence field which has first developed and then deployed a managerial integrated reporting, which attempts to combine traditional financial metrics with Intellectual Capital (IC) and Sustainability performance indicators. The qualitative research approach underlying our...
Chapter
Literature on human capital suggests that organizations need to recruit and retain talents. This view is based on the awareness that knowledge, skills, and expertise are embedded in individuals, who are in the end responsible for the creation and utilization of knowledge for learning and improvements (Argyris & Schon, 1978).
Article
Purpose The purpose of this paper is to examine the point of convergence between the process of drawing up the intellectual capital statement (ICS) and the corporate social responsibility statement (CSRS). Design/methodology/approach The theoretical paradigm underlying the authors’ research is interpretivism. In particular, this study is conducted...
Article
Full-text available
Purpose The purpose of this paper is to analyse the transition from measurement to management in relation to intellectual capital (IC). It aims to understand the relationships between measurement of IC and operational activities, strategies and context. Design/methodology/approach This study takes an “action research” perspective to investigate th...
Book
Full-text available
The goal of this research project is to verify which advantages and disadvantages are connected to different instruments to raise equity, through which Italian Medium‐ Sized Enterprises (MSEs) could face the global recession, credit crunch, possible entrepreneurial succession and the international competitive challenge. The project’s focus is on th...
Article
Full-text available
The debate on accounting truth is an old problem (Briloff, 1979) and it is at present more and more important in harmonization process, especially involving small- and medium-sized enterprises (SMEs). Their users' needs regarding the extents and type of accounting information as well as the costs of their providing are widely discussed as the argum...
Article
Full-text available
A further development in the socially responsible management debate my consider the following question: is SMEs’ orientation towards Corporate Social Responsibility sustained by entrepreneurs’ values and facilitated by environmental factors – that is, of an anthropological and socio-cultural nature – present in the territory where entrepreneurs and...
Article
Full-text available
The crucial issues raised by the MSEs include their relative efficiency in comparison with the overall economy, and their role in sustainability and long-term prospects for European countries and regions, which are based strongly on the presence of manufacturing MSEs. This paper, in particular, investigates the pre-existing relationship between the...
Article
Purpose The purpose of this paper is to address human capital (HC) evaluation methods in service industries. As suggested by literature some services may be as different from others as they are from products. Thus there is a great need for studies clarifying the distinctions between different service‐oriented firms with respect to the role and the...
Conference Paper
Full-text available
The crucial issues raised by the Medium-sized Enterprises (MSEs) include their relative efficiency in comparison with the overall economy, and their role in sustainability and long-term prospects for European countries and regions, which are based strongly on the presence of manufacturing MSEs. This paper, in particular, investigates the pre-existi...
Article
In Italy, there is a growing demand for social responsibility in mergers and acquisitions (M&As). Academic and newspaper articles are full of stories about M&As analyzed from the buyer's point of view. But this article looks at the other side of the story-the view of the stakeholders of the selling firm. What are the risks that the buyer transforms...
Article
Full-text available
U radu se analizira proces računovodstvene harmonizacije u malim i srednjim društvima (SME) temeljem empirijskog istraživanja primjene računovodstvenih standarda pri talijanskim i hrvatskim SME-ima. Cilj je istražiti primjenjivost MRS/MSFI pri SME, s aspekta pripreme i uporabe financijskih izvještaja u kontekstu ekonomski i institucionalno diferent...
Article
The paper explores the accounting harmonisation process in SME based on the empirical research of accounting standards implementation in Italian and Croatian SME. The goal is to determine the IAS/IFRS applicability to SME, from the financial statements preparers' and users' aspect in the light of economically and institutionally different environme...
Article
Full-text available
This paper reflects on the theme of sustainability and territorial social responsibility, which, in this context, is defined as a pathway promoted by a plurality of public and private actors, forand non-profit, who find that social cohesion and the relationships that are cultivated in the place from which these diverse “protagonists” come, are the...

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Projects

Projects (16)
Project
Big Data offer new research avenues concerning: • the collection and analysis of behavioral data as antecedent information to accounting data (e.g. may customer sentiment captured via social media precede sales? Or abnormal bank accounts movements, can capture in advance the risk of fraud?) • the evaluation of the effectiveness of the use of information of various kinds, images, videos, 3D digital environments, as well as of new channels (social media, apps) and devises (i.e. paper, PC, mobile phone, etc.) for decision-making purposes . • How big data analytics and advanced tools and techniques can help in analyzing financial data (Dameri et al. 2017) and, conversely, • -What is the actual impact of Big Data initiatives in terms of corporate financial KPI's? What accounting practices can assess the actual book value of informational assets? (Grover et al, 2018, De Mauro et al, 2019) • Establishment of Big Data market: How can data be priced, exchanged, and protected in order to enable a suistainable and fair data market? (Liang et al, 2018, De Mauro et al, 2019). Possible topics for contributions include, but are not limited to, the following: • relationships between big data, business reporting and disclosure; • financial evaluation and KPI’s for Big Data flow and stock • impact of big data on managerial reporting and the managerial decision-making process; • the impact of new media (e.g., company website, social networks) on accounting and • the contribution of neuroscience to big data analytics for business reporting.
Project
Within SoPHIA, the Consortium aims at creating a social platform, a vast and diverse community of stakeholders from different fields and disciplines interested in interventions in historical environment and cultural heritage sites in Europe that will work together towards the definition of quality standards and guidelines for future policies and programmes. With the constant active participation of the social platform, our work on the research and policies developed in this field will be organized around four main analytical dimensions – social, cultural, economic and environmental impact - which constitute perspectives to identify the most important challenges and opportunities linked to cultural heritage interventions in Europe. We will structure the analysis through a targeting process in two stages: a first exploration of the general topic and the current situation as regards policies, assessment and quality of interventions, including best practices, and the creation of a draft holistic impact assessment model; and a second moment that involves going into specific topics in depth by analysing specific case studies selected during the first phase to confirm or adjust the first phase findings. The second stage will analyse case studies with the model based on 3 axes: people, domains and time. The final step of the project will consist in synthetizing the findings against the results of the analyses performed and drafting recommendations for both practitioners and policy makers for the future of good quality interventions in cultural heritage. The analysis and policy papers will focus on European heritage, however, the final aim is to propose models and standards that can potentially be applied internationally. Consortium Members: - Roma Tre University, Italy - scientific coordinator - (Marchiori Michela, Paola Demartini, Lucia Marchegiani, Mauro Baioni, Giovanni Caudo, Annalisa Cicerchia) - Interarts, Spain (Mercedes Giovinazzo, Antonio Guicciardo) - European Museum Academy (EMA), Netherlands (Henrik Zipsane, Elia Vlachou, Emek Yilmaz) - EDUCULT, Austria (Angela Wieser, Aron Weigl, Veronika Ehm ) - National Technical University of Athens (NTUA), Greece (Nicholas Anastasopoulos, Hariklia Hari) - Institute of Art Design and Technology (IADT), Ireland (Paraic Mc Quaid, Kelly Davidson) - Institute for Development and International Relations (IRMO), Croatia (Aleksandra Uzelac, Daniela Angelina Jelinčić, Sanja Tišma, Barbara Lovrinić )
Project
Call for Papers A special issue of Sustainability (ISSN 2071-1050). This special issue belongs to the section "Economic, Business and Management Aspects of Sustainability". Deadline for manuscript submissions: 15 October 2020. Prof. Maria Serena Chiucchi Prof. Mara Del Baldo Prof. Paola Demartini Guest Editors Corporate reporting is increasingly being required to communicate how sustainability is embedded in the corporate vision, how it informs the value creation process and the business strategy, and how it sustains environmental, social, and financial performances. A holistic and integrated representation of sustainability is the new frontier for managers and it is required by both financial and non-financial stakeholders. Hence, these issues are relevant both from an external and from an internal reporting point of view and involve private, public, third sector, and hybrid perspectives. In addition, the adoption of the United Nations Sustainable Development Goals (SDGs) framework provides both an opportunity and a need for research on current challenges faced by companies who are required to implement SDGs. Given this background, we are pleased to announce a Special Issue of Sustainability with the general theme of “Rethinking Sustainability and Sustainable Development in Business Reporting”. The objective of this Special Issue is to publish high-quality papers that contribute to promoting our understanding of how these emerging challenges affect business reporting practices (i.e., including not only Sustainability Reporting and Financial Reporting but also Integrated Reporting, Corporate Governance Reporting, Managerial Reporting, etc.). The Special Issue is open to both conceptual studies and empirical analyses based on qualitative as well as quantitative methodological approaches. Possible topics for contributions include, but are not limited to, the following: relationships between sustainability practices and sustainability disclosure; impact of sustainability practices on managerial reporting and the managerial decision-making process; inclusion of SDG issues into an organization’s management and external reporting; sustainability reporting in different kinds of organizations: private, public, third sector, and hybrid perspectives; the impact of new media (e.g., company website, social networks) on sustainability disclosure; and financial and non-financial stakeholders’ reaction to sustainability-oriented management and disclosure.