Paola Paoloni

Sapienza University of Rome | la sapienza · Department of Law and Economics of Productive Activities

Smart technologies influence the accounting and reporting environment and pose several challenges to academics and practitioners. In this scenario, Big Data (BD) and BD analytics could play a crucial role in improving management control and accounting practices, as well as the accuracy of financial, non-financial and sus-tainability reporting. This...

Purpose In the past decade, intellectual capital (IC) measurement and reporting have been feeding scientific debate; however, only few studies address these issues together. The present research aims to provide an integrated view of the topics covered by the existing literature and to highlight the emerging research trends and set the agenda for fu...

The current short reflection aims to investigate the topic relating to healthcare governance, during the Covid-19 pandemic, through the analysis of literature and the study of a case. The CAOS approach allows to map the characteristics of the analysed Institution and the role of women in a highly multidisciplinary healthcare and research context.

Objective The paper aims to deepen the issues related to female leadership of healthcare organizations, identifying, in the international literature and through a case study, the relevant characteristics that impact gender equality. The article investigates the possible solutions and tools that can support and foster female leadership in healthcare...

The paper aims at understanding how small and medium accounting practices micromanage their Intellectual Capital (IC) for sustaining their performance in a constantly changing environment, starting from the CAOS framework. The paper employs a quantitative methodology based on a questionnaire developed with the Italian Chartered Accounting Associati...

This study explores the impact of legal protection level and board characteristics on the structure and the pay-performance sensitivity of CEO compensation. To reach the declared goals this paper is supported by Mann-Whitney test. Data from 12 European countries for the 2016 to 2018 period reveals a significant impact of the legal protection level,...

The issue of gender equality in public organizations is a relevant subject of academic and practitioners’ management debate as gender balance represents a symbol of democracy and good governance, leading to a more equitable and sustainable economy and improving trust in public entities. It has also attracted the attention of institutions and societ...

This study explores the impact of legal protection level and board characteristics on the structure and the pay-performance sensitivity of CEO compensation. To reach the declared goals, this paper is supported by Mann-Whitney test. Data from 12 European countries for the 2016-2018 period reveals a significant impact of the legal protection level, C...

The 7th Ipazia Workshop aims to investigate how the crisis may turn into opportunities for those organizations that will interpret the change, adapt their strategies, and increase their probabilities of success in a post-pandemic scenario. A company's success is based on the ability to distinguish from competitors and create value in a long time fo...

The economic system has experienced heavy consequences caused by the recent pandemic. This paper investigates the interaction between the crisis and organization reaction, focusing on the female managerial role and contribution to overcoming the crisis in male-owned and managed companies. To achieve the research objectives, we used a qualitative re...

The aim of this chapter is to define the theory of BM providing an updated overview of new business models, focusing on BM innovation and sustainability toward the investigation of smart technologies. Using a bibliometric investigating the years 2018–2020, our results enrich existing studies with a primary set of relevant keywords and streams direc...

The economic, health, and political crises, as well as the rise of the digital age, have changed and complicated the way in which people, companies, and regions function. The goal is not just survival, but also to innovate and organize themselves to chart new paths for growth and development. This book uses this premise to understand how organizati...

Purpose Recent socioeconomic events, not least the Covid-19 pandemic, have led farms to rethink their traditional production methods. Innovation, new technologies and the establishment of relationships could be crucial for farms to remain competitive and sustainable over time. These factors can be assumed as structural and relational capital, two o...

Purpose This paper investigates the quality and quantity of climate-related information disclosed by public interest entities (PIEs) in the non-financial disclosure scenario. Thus, this paper aims at drafting the state of the art on what is climate-related information disclosed by PIEs in the changing EU non-financial regulation assuming the Italia...

Purpose: The paper aims at analysing the role of business plan development as a knowledge translation tool, especially for the creation of start-ups. In a complex knowledge ecosystem populated by multiple diverse and autonomous actors (like potential entrepreneurs, local companies, local public entities, and business consultants) bonded together by...

This study aimed to understand whether the increased use of digital technologies improves innovation performance of firms. Previous studies reveal that the more the firms use digital technologies, the more they can be potentially innovative. However, this is a myth. In fact, one of the main limitations of such studies is their undifferentiated appr...

Purpose In recent years the role of business incubators (BIs) within the small-medium enterprise (SME) dimension has grown fast, supporting SMEs, especially during the early stage. For these reasons, this paper aims to investigate how BI supports entrepreneurs in the early stage and what specific instruments are used? What kinds of relations do sta...

The article aims at deepening the topics related to the governance of healthcare organizations with prevalently female management. The paper employs a case study approach, analyzing the case of the National Centre for Oncological Hadrontherapy (CNAO Foundation), trying to identify the relevant characteristics that impact operational management. Th...

Purpose The lockdown imposed to avoid the increase in the number of infections caused by the pandemic emergency declared in January 2020 has unavoidably compromised the normal functioning of the Universities. They have been forced to stop the operation of their traditional student-oriented activities. In this light, the present work aims to analyse...

The relational dimension until now has been recognized as a distinctive factor of women in business. This work, on the other hand, aims to examine it from a business perspective, increasing an understanding of the implications associated with the development of relationships with external people, as well as the knowledge of the resources and contri...

manuale per il corso di analisi strategica per le decisioni aziendali

The Scientific Observatory on Gender Research “Ipazia” is pleased to announce the workshop on “Female entrepreneurship in the crisis context.” The financial crisis has characterized the economic and social scenario of the last decades. It has challenged people, organizations, and territories find themselves to operate, aiming not just to survive,...

Female entrepreneurship emerges as a strategic element to promote economic growth and development. So far, the male view has been widely dominant inside the organizations. However, the current literature has identified the existence of some differences between men and women entrepreneurs in terms of propensity to innovation, approach to creativity,...

#ICGR2021 Mini Track call for papers The Digital Age poses new challenges to every organisation, and one of the most complex of these challenges is their financial strategies and their connection with traditional bank-oriented channels. In recent years, digitalisation has expanded financing options available to start-ups and SMEs. Digital technolo...

Purpose The purpose of this study is to analyze the link between innovation technology (IT), relationships which affect the relational capital (RC), and intangible value for the environment, focusing on small and medium enterprises (SMEs) of agro-food sector (AFS) in which these topics are prominent. Design/methodology/approach This paper adopts a...

Relational capital is a vital asset of the contemporary economy, and it refers to the sum of relations between companies and the external environment and stakeholders to create value. Relational capital is particularly relevant when it comes to start-ups as well as female entrepreneurship. We aim to analyze the role of relational capital in female...

Wine is one of the most traditional products and bears a high symbolic value, and for some countries of the world, it is the bearer of the knowledge of the community, which contains tangible and intangible assets. It also generates income, employment, economic and social value.

For centuries, Italy has been the benchmark for the high fashion and luxury sector, and while the ownership of the firms is often no longer totally Italian, the majority of the production is still “made in Italy”. During the financial crisis, the luxury industry has not been affected by downturn much, also thanks to “Millennials”, who assign a symb...

This paper is voted to study if cultural/institutional environment among different countries can affect the presence of women on boards. The analysis is focused on a statistical model to observe over the period 2007–2017 (11 years) a cross-sectional sample of MSCI Index-listed companies (476 firms).

Purpose The aim of this work is to identify and analyze the main areas on which researchers have focused in relation to intellectual capital (IC) and its management in the university context. This review will also analyze how these researchers carried out their work to understand future research directions. Design/methodology/approach The analysis...

Purpose The aim of this paper is to analyze how “mini-bonds,” an innovative financial tool for Italian small and medium-sized enterprises (SMEs), can contribute to the development and sustainability of the agri-food sector and its local products, such as Pecorino Cheese. Design/methodology/approach The study was conducted as a qualitative case stu...

Purpose Over recent decades, knowledge transfer processes and knowledge-intensive organizations have been increasingly investigated from several perspectives. Knowledge translation activated by knowledge-intensive organizations is supported by several factors, among which intangible assets play a significant role. Our research mainly investigates t...

In today’s climate, academics, professional community and policy makers all have input in critical gender issues, as well as in the entrepreneurship and human capital issues. Various gender issues are published involving many scientific fields, including business, management and accounting research. Presenting the topic of gender issues, entreprene...

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...

The purpose of the track is to examine the point of convergence between digital age and culture from a gender perspective. So far, the male view has been widely dominant inside the organizations. However, the current literature has identified the existence of some differences between men and women entrepreneurs in terms of propensity to innovation,...

Purpose: Female entrepreneurship has been part of the political agenda internationally. Public entities should promote entrepreneurship in general, and female entrepreneurship in particular, with dedicated resources and programs. Female entrepreneurs are considered as a key asset in developing economic growth. However, women experience much more di...

Purpose The purpose of this paper is to create a strong connection among the gender diversity literature in the stream of gender quotas in the international context and the main legislation on gender diversity – the Law 120/2011 “Golfo-Mosca” – in Italy requiring listed companies and companies under the public control to implement policies for incr...

Description The purpose of this track on "The advent of smart technologies. Sustainable business models and thrilling future changes" is directed to discover which are main issues on the advent of smart technologies (e.g. Internet of Things, Big Data, Artificial Intelligence, Learning Machine, Block-chains) and sustainable business models (SBM) in...

Description The purpose of this track on "The advent of smart technologies. Sustainable business models and thrilling future changes" is directed to discover which are main issues on the advent of smart technologies (e.g. Internet of Things, Big Data, Artificial Intelligence, Learning Machine, Block-chains) and sustainable business models (SBM) in...

Open innovation is a relevant approach to support the development of established companies as well as startups in the contemporary economy. Entrepreneurs are increasingly using this approach to develop new products, services and processes fostering the rule that collective intelligence wins against the single innovator. Interestingly, public bodies...

Purpose The transition from industrial to social economy and from knowledge produces a paradigm shift, which is the space in which new professions, new values and even new forms of financing are shaped. The purpose of this paper is to analyze the phenomenon of crowdfunding, and the specific focus is the small- and medium-sized enterprises’ (SMEs’)...

Despite some advances being made in the area, topics related to gender research remain pertinent and are gaining momentum in a changing society. It is thus important to empower and to develop research on specific gender topics, in order to acquire a clearer understanding and to obtain important insights. Now in its second year the International Co...

Ipazia, the Scientific Observatory on Gender Research, represents the importance of the expression of thought. To us, gender studies are not only a woman's business. Indeed, they delineate the differences and synergies between men and women Ipazia has the aim of building a comprehensive and continuously updated framework of research, services, proj...

This Special Issue has the purpose to investigate the emerging interest in Internet of Things (IoT) in the context of innovative companies and business performance discussing forthcoming issues and future horizons. A meet-the-Editors workshop will be organized during the Strategy Innovation Forum 2019, taking place at Venice Ca' Foscari, Italy, Nov...

Relational capital is a critical asset in the Knowledge Economy. It refers to the sum of relations an entrepreneur establishes with the external environment and stakeholders aimed to generate business value. Relational capital is particularly relevant for start-ups and for women entrepreneurs. This chapter analyzes the role of relational capital in...

Purpose From the analysis of recent literature it emerges a methodological issue about Female entrepreneurship concept which has not been treated. It is not yet clear if Female entrepreneurship is an individual or collective concept and if it is considered a social or natural variable. The purpose of present research is to clear up that these alter...

Purpose The aim of this paper is underline how the new emerging digital technologies could be of great value in expanding the opportunities for women entrepreneurship by supporting them in overcoming the constrains they face as well as in creating more favorable network environment. This is creating the conditions for a new phenomenon called Digita...

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 c...

The aim of this paper is to verify whether relational capital allows increasing the information inherent in the process of the network of female cooperative micro-enterprises. The focus on Italy is justified on the grounds that the phenomenon of immigration in Italy has become a central theme in the political and social debate. Based on the literat...

Advances in Gender and Cultural Research in Business and Economics

A methodological approach to the concept of female entrepreneurship concept has not yet been treated: is female entrepreneurship an individual or collective concept? Is it considered a social or natural variable? The purpose of this research is to clear up these alternatives, which are preparatory questions for any research into female entrepreneur...

The aim of the paper is to provide an overview of the current literature of this business phenomenon with regard to gender studies and to point out what is substantially happening and what has happened in the Italian economic context. The main research questions were RQ1: How is the phenomenon of female Startups treated from a scientific point of v...

Call for papers on "smart technologies for sustainable business model: adaptation challenges and prospects in economic and cultural drift" Journal: Management Decision Submission deadline: 20th July 2019 More information: http://www.emeraldgrouppublishing.com/products/journals/call_for_papers.htm?id=8069

An important problem on the entrepreneurship field is the precise comprehension of the diffusion dynamics of the ideas and knowledge. In fact ideas can have an important impact on the business and on the managerial decisions. So in this sense the analysis of the evolution of the ideas need to be carefully considered and evaluated. In this work we w...

Advances in Gender and Cultural Research in Business and Economics 4th IPAZIA Workshop on Gender Issues 2018, Rome, Italy

This volume presents current research on gender and culture from business, management and accounting perspectives with a multidisciplinary approach. Featuring selected contributions presented at the 4th IPAZIA Workshop on Gender Studies held at Niccolò Cusano University in Rome, Italy, this book investigates gender strategies adopted and tested by...

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...

Obiettivo del paper è verificare se esiste un modello di sviluppo dell’imprenditoria femminile immigrata in Italia. Sulla base della letteratura relativa al tema indagato è tuttavia utile porre la seguente domanda di ricerca: l’appartenenza ad un network nazionale ed internazionale può agevolare lo sviluppo dell’imprenditoria femminile immigrata in...

In the field of the Economics it is usually relevant to understanding the diffusion of ideas and knowledge. In particular the knowledge and the ideas can have a relevant impact on various different economic activities and more importantly on many different economic choices. In this work we advance from a previous work and we consider Wikipedia. The...

This volume presents current research on gender studies in the specific context of the knowledge economy. Featuring contributions from the 2017 Annual Ipazia, the Scientific Observatory for Gender Studies Workshop on Gender, this book investigates gender issues and female entrepreneurship from social, economic, corporate, organizational, and manage...

In the last years, there has been an increased interest in the “gender studies” on which the topics related to women, managers and entrepreneurs are analysed from an approach combining different disciplines. These different approaches reflect also the different topics and the different problems considered on these fields. In this work, by using sel...

This study aims to construct an original interval based composite indicator of the gender diversity considering different assumptions on the development of the composite indicator. In this way the composite indicator built can be considered more robust than a classical version of the same indicator. Composite indicators are a very important tool to...

This volume presents current research on gender studies in the specific context of the knowledge economy. Featuring contributions from the 2017 Annual Ipazia, the Scientific Observatory for Gender Studies Workshop on Gender, this book investigates gender issues and female entrepreneurship from social, economic, corporate, organizational, and manage...

The objective of the analysis developed in this paper is to verify whether the sustainability of the hotel ospitality model contributes to the competitiveness of tourist destinations. The research question is: does the model of “albergo diffuso” satisfy the requirement for a social, economic and environmental sustainability? The research method ado...

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...

The purpose of the paper is to analyze the strategic role of relational capital for the achievement of sustainable development in Italian micro and small tourist businesses run by women. The paper focuses on the tourism enterprises because that sector constitute 10 % of the Italian GDP. The qualitative research methodology that has been used is tha...

The aim of this paper is to verify if there is a typical enterprise model for the development of immigrant female entrepreneurship in Italy. Based on the literature on the subject, however, it is useful to ask the following research question: “can membership in a national and international network facilitate the development of immigrant female entr...

Theaimofthisstudyistocarryoutaliteraturereviewonwomeninbusinessandsocialmediainordertoknowthestateoftheart,andtounderstandwhetherandtowhatextentthestudiesconductedsofarhaveaddressedtheseissues:howandwhyarewomenentrepreneursandmanagersusingsocialmedia?Dotheyusesocialmediaformarketing,networkingorpersonalreasons?Thearticlereliesonaliteraturereviewabo...

Purpose – The purpose of the paper is to analyze the strategic role of relational capital for the achievement of sustainable development in Italian micro and small tourist businesses run by women. The paper focuses on the tourism enterprises because that sector constitute 10 % of the Italian GDP. Design/methodology/approach – The qualitative resear...

Structured Abstract Purpose – In the knowledge economy, relational capital is a strategic, intangible and relevant asset of contemporary companies such as micro, small and medium enterprises. In this context, micro-enterprises are key drivers of economic growth and woman entrepreneurs are key developers of these businesses. From here, the aim of th...

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...

In most studies IC (Intellectual Capital) has been seen to consist of three elements: human capital, structural capital and relational capital. However, emerging studies suggest that that three other elements could also be included in IC visualizing and mapping: renewal capital (RC), trust capital (TC), and entrepreneurial capital (EC). The purpose...

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...

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...

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...