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A long tradition of research has shown that personality traits, such as extraversion and agreeableness, and interpersonal constructs better predict job performance with a tacit but not explicit distinction in sales marketing activities. In this contribution, we aim to understand the role of job-related and interest data, interpersonal, and personality traits in affecting either inbound or outbound marketing activities and the overall sales performance. An original questionnaire integrates the interpersonal traits and personality factors reported in the literature in sales marketing activities (independent variables). The results were matched with the individual job-related and interest data (control variables) and sales performance (criterion variables) - expressed as the total number of closed contracts over the inbound/outbound related contacts of employees with responsibility in marketing activities for a large banking group. We are able to identify the relevant predictors of sales performance by creating full binary trees using control and independent variables in conditional inference forests and variable importance index measures. Higher performers in either inbound or outbound marketing activities rely on distinct personality sub-traits, which have fundamentally essential implications for interpersonal functioning, and personal data when agreeableness is central to the ability to function effectively in the interpersonal realm of sales activity.

This study explores the downsizing propensity of family and non-family firms by considering their territorial embeddedness during both periods of economic stability and financial crisis. By drawing on a panel dataset of Spanish manufacturing firms for the period 2002–2015, we show that, all things being equal, family firms have a lower propensity to downsizing than non-family firms. When considering the effect of territorial embeddedness, we found that territorially embedded family firms have an even lower propensity to downsizing than their non-family counterparts. Furthermore, the concern of territorially embedded family firms for their employees’ welfare was particularly pronounced during the years of the global financial crisis. This result is explained by the existence of socially proximate relationships with the firms’ immediate surroundings, based on similarity and a sense of belonging, which push deeply rooted family firms to treat their employees as salient stakeholders during hard times. Overall, our study stresses the importance of local roots in moderating the relationship between family firms and downsizing.

In 2015, the United Nations established 17 Sustainable Development Goals (SDGs) to be reached by 2030. They are aimed at all members of society, including businesses, which could integrate SDGs within their Corporate Social Responsibility (CSR) strategies. As family firms constitute the most widespread form of business, understanding the factors that drive the decisions to pursue SDGs is essential. Thus, this research aims to understand why a family firm complies with SDGs. Additionally, it examines how SDGs enter, at the strategic level, activities and management practices. Following the case study method, the paper focuses on a family firm based in Italy, by means of documentary analysis, semi-structured interviews, and online data. In line with the Socioemotional Wealth (SEW) theory, family and personal values are crucial. While SDGs are only now entering the strategic level, their rationale has always been part of the family values, and the firm’s culture. The selected firm is pursuing ten Goals. SDGs serve as a further motivator for family firms to behave more responsibly, meaning that they help to align the firm’s strategy with the global challenges, building on existing family and firm’s values. \ud Our paper brings several contributions to the family business, CSR and SDGs literature, providing a representation of the reasons why a family firm pursues SDGs and the first reaction phases to SDGs. It brings practical implications for policymakers, highlighting the role of family values as the main drivers of the choice to invest in SDGs. By providing unique evidence, it is the first to connect the family business literature, CSR and SDGs.

Consistent with the social and institutional paradigm, countries with similar cultures, such as Italy and Spain, may show similar trends in the development of accounting research. This article develops a Comparative International Accounting History perspective, which is aimed at comparing accounting history subjects and themes in different countries. This research analyses publication patterns in accounting, understanding emerging topics and fields. It compares the last 20 years of Italian and Spanish accounting journals, developing a content analysis of each issue in the 20-year time frame from 1994 to 2014. Highlighting common trends and insights, this article adds to previous literature that examines publishing patterns of research in accounting journals from a historical point of view. It demonstrates that accounting research is developing beyond the institutional paradigm, showing an internationalisation process and trends consistent with Anglo-Saxon Journals.

The Covid-19 pandemic caused disruptive effects for individuals, firms, and societies. In this paper, we offer insights on the major issues and challenges firms are facing in the Covid-19 pandemic, as well as their concerns for Corporate Social Responsibility (CSR) themes. To do so, we investigate large Italian firms' discussion on Twitter in the first nine months of the pandemic. We downloaded all Twitter posts from 1st of March, 2020, to 17th of November, 2020 by the accounts of the largest Italian firms, i.e. those with 250 or more employees. We then built the bipartite network of accounts and hashtags and, using an entropy-based null model as a benchmark, we projected the information contained in the network into the accounts layers, identifying a network of accounts in which a link indicates a non trivial similarity in terms of their usage of hashtags. We find that the conversation is focused around 13 communities, 10 of which include Covid-19 themes. The core of the network is formed of 5 communities, which deal with environmental sustainability, digital innovation and safety. Firms' ownership type does not seem to influence the conversation. 10 communities out of 13 mention hashtags related to CSR, with the environmental and social dimensions as the prevalent ones. Interestingly enough, the social dimension seems more relevant in the communities dealing with digital innovation and safety. However, the relevance of CSR hashtags is very small at the single message level, but with some peculiarities arising in specific communities. Overall, our paper highlights the role of network methods on Twitter data as a tool which can support managers and policy makers to design their strategies and decision making, capturing firms' emerging issues and relevant themes., 30 pages, 4 figures

The present research is aimed at analysing the role of the State towards the first British and Italian railway companies before the nationalisations. The article reviews the British and Italian railway legislation and financial reports, retrieved from historical archives. The results highlight two very different roles of the public institutions: while one State acted as a regulator, the other one mainly acted as an entrepreneur.

According to a recent trend of research, there is a growing interest in applications of machine learning techniques to business analytics. In this work, both supervised and unsupervised machine learning techniques are applied to the analysis of a dataset made of both family and non-family firms. This is worth investigating, because the two kinds of firms typically differ in some aspects related to performance, which can be reflected in balance sheet data. First, binary classification techniques are applied to discriminate the two kinds of firms, by combining an unlabeled dataset with the labels provided by a survey. The most important features for performing such binary classification are identified. Then, clustering is applied to highlight why supervised learning can be effective in the previous task, by showing that most of the largest clusters found are quite unequally populated by the two classes.

Tendenze nella ricerca di ragioneria: un’analisi degli ultimi 20 anni in Italia La presente ricerca intende illustrare l’avanzamento delle ricerche in tema di ragioneria in Italia, identificandone le principali tendenze negli ultimi vent’anni. In tale periodo, infatti, la ricerca nazionale inizia ad aprirsi al contesto internazionale, contemporaneamente ad alcuni cambiamenti sviluppatisi nell’accademia italiana. Il presente lavoro sviluppa una content analysis di oltre 1000 articoli della piu antica rivista italiana di ragioneria, RIREA (Rivista Italiana di Ragioneria e di Economia Aziendale). In particolare, si analizzano i cambiamenti negli autori, nelle tematiche trattate, negli intervalli temporali e nei luoghi studiati, estendendo framework italiani e internazionali. I risultati principali mostrano una progressiva internazionalizzazione degli autori e delle tematiche trattate. Infine, le riflessioni conclusive potranno essere utili agli studiosi e ai ricercatori della disciplina.

This paper analyses recent tendencies of managing public real estate and public stake-holdings in a sample of Italian municipalities. The data, retrieved from the Italian Ministry of Interior (Central Department of Local Finances), has been analysed to understand if the local public group, intended in a wider sense and including both subsidiaries and real estate property, is changed over time, in terms of size and composition. The first results show that there has not been adequate divestment to postulate on a general reduction of the boundaries of the “Integrated” Public Groups.

In the last decades and especially after the latest financial crisis, scholars are suggesting collaborative processes to address the reduction of public funds, as first discussed by New Public Management literature and later emphasised by Public Governance theories. As cultural activities belong to the wider set of public services, this paper enters the debate on delivering public services. It is aimed at analysing which factors contribute to an effective development of local cultural networks, also considering advantages, criticalities and potential for their future strengthening. Starting from a theoretical analysis, the paper carries out a case study of a local cultural network. The research focuses on the case of Ravenna, a town in northern Italy, and it is based on document analysis and semi-structured interviews. Results indicate that factors as geographic proximity, social relationships, a common cultural background and common values are crucial for the development of local cultural networks, consistently with isomorphism theory.