This paper examines the experience of error in business-administrative judgement as a constitutive dimension of knowledge creation and as a critical object of governance in intelligent and sustainable organisations. The central thesis is that error is not a residual disturbance to be eliminated by predictive technologies, but a structural component of organisational knowledge that must […]
The convergence between artificial intelligence, sustainability measurement and knowledge management is reshaping how organisations diagnose vulnerability, create value and build resilience. This paper examines the Noverim case as the basis for a study hypothesis: AI-enabled sustainability ratings may help identify organisational disequilibrium before conventional accounting data reveal it. The article does not present original empirical […]
With Decree-Law of January 24, 2012, Italy introduced the Legality Rating to encourage small and medium-sized enterprises to adopt ethical behaviours and comply with principles of legality. Awarded by the Italian Competition Authority (AGCM) on a scale from one to three stars, the Rating provides certified firms with several advantages, including preferential conditions in accessing […]
The Italian Crisis and Insolvency Code has moved corporate governance from a reactive idea of crisis management to a preventive model in which firms are expected to organise information, responsibilities and controls before distress becomes irreversible. This paper develops a conceptual framework for interpreting adequate organisational, administrative and accounting arrangements as an intelligent and sustainable […]
This paper examines how global megatrends can be transformed into actionable knowledge for the design of sustainability standards and the development of predictive environmental, social and governance reporting. The argument is grounded in the view that intelligent and sustainable organizations are not merely adopters of digital tools, but knowledge-processing systems that detect weak signals, translate […]
This study contributes to the growing body of research on the phenomenon of zombie firms by adopting a novel perspective that links corporate zombification to CEO narcissism. In line with the behavioral corporate governance approach and the Upper Echelons Theory (Hambrick & Mason, 1984), the analysis explores how CEO narcissism can influence a firm’s likelihood […]
IFRS 13 provides three approaches to measure the fair value of an asset: market approach, cost approach, and income approach. The market approach assumes that the value of an intangible asset can be estimated directly from the market. The comparable transactions approach is the most important method used to value intangibles under the market approach. […]
The valuation of human capital in a research department is crucial for the success and competitiveness of knowledge-intensive companies. This study aims to advance the understanding of human capital assessment by examining its impact within the research sector, which is vital for industries relying on innovation and knowledge creation. Previous research has focused on the […]
This paper delves into the emerging realms of digital finance, with a particular focus on Banca Popolare del Cassinate’s investment in the FX12 platform. It explores the concept of digital finance and its transformative impact on the financial sector, discussing both its advantages and challenges. Digital finance, or fintech, has fundamentally reshaped financial services by […]
Intangible assets (i.e. intellectual capital, brand, patents, R&D) have a strategic role in creating value for company. According to Fombrun (1996) corporate reputation is defined as “a perceptual representation of a company’s past actions and future prospects that describes the firm’s overall appeal to all of its key constituents when compared with other leading rivals” […]