Barilla Foundation, UN Sustainable Development Solutions Network, Columbia Center on Sustainable Investment, Santa Chiara Lab University of Siena, 2020
There is little doubt that agriculture and food represent two of the most discussed topics in the... more There is little doubt that agriculture and food represent two of the most discussed topics in the debate on the future of human development on Earth. As also highlighted by the series of international events that have taken place during the past year, issues such as food safety, security and sustainability have been increasingly challenging the capability of all social actors to cope with more and more discouraging global socio-economic and environmental trends. This is particularly true with reference to agri-food companies, especially those operating in the Mediterranean area, where the sector is a pillar of the majority of the economies and, consequently, in Italy, where the sector remains a vital component of a generally stagnant national economy. Given this premise, the purpose of this chapter is to provide an overview of the agri-food sector in the Mediterranean area
The last twenty years have witnessed a massive transformation in business corporations, which hav... more The last twenty years have witnessed a massive transformation in business corporations, which have been forced to re-define their strategies, structures and processes in light of the changing business arena. The globalization of the market has led to strategies of merger and acquisition, and has encouraged organizations to secure competitive advantage through both process standardization and world-scale efficiency, as well as flexibility and local responsiveness. In the resulting highly uncertain market environment, the challenge facing globally operating organizations is the ongoing alignment of local business processes with global corporate strategies as they continuously adapt the way they do things to compete successfully in their market. This chapter explores the role of management accounting practices in a context of growing globalization. We will focus on globally operating organizations as privileged venues to explore how globalization is produced and reproduced on a daily basis through organizational practices. In particular, the objective of the chapter is to interpret how management accounting systems shape and are shaped by the global-local dialectic that characterizes contexts of growing globalization, and whether these processes have resulted in increasing homogenization and convergence of accounting practices
I fenomeni strutturali che stanno coinvolgendo il sistema universitario rendono sempre più necess... more I fenomeni strutturali che stanno coinvolgendo il sistema universitario rendono sempre più necessaria e urgente l’implementazione, anche negli Atenei, di sistemi capaci di prevenire, fronteggiare e risolvere eventuali problemi di declino, se non addirittura di crisi. In particolare, sfruttando alcune risultanze della prima fase del processo di risanamento avviato dall’Università di Siena, l’articolo approfondisce come i sistemi di pianificazione e controllo possono supportare i percorsi di risanamento e rilancio nelle Università
The last 20 years have witnessed a massive transformation in corporations, especially in global o... more The last 20 years have witnessed a massive transformation in corporations, especially in global ones that have been forced to redefine their strategies, structures, and processes.Market globalization has caused company executives to turn their attention to merger-andacquisition strategies and has encouraged them to secure a competitive advantage through innovations in products, production, and information technologies. This process continues today. World-class corporations face the challenge of ongoing alignment of local business processes with global corporate strategies as they continuously learn and change the way they do things to win in their market. In this environment, companies have to organize and monitor their resources to achieve goals that underpin the corporate vision. Corporate leaders have to translate their broad mission and strategies into specific objectives and measures as well as communicate them across the organization. To do so, more and more companies, General Electric (GE) and Nestlé Waters (NW), to name two, are relying on comprehensive, corporate-wide performance measurement systems as a common organizational language. The result is integration, which we define as the effective collaboration among different specialized organizational entities that is necessary to achieve unity of effort. Consider how great the challenge is for executives seeking integration at a global organization, which is a group of wholly or partially owned affiliates located on different continents. Integrating a global organization means managing and coordinating global organizational relationships —both the vertical and hierarchical ties between the parent company and its subsidiaries and the horizontal and lateral ties between different subsidiaries belonging to the same global organization. It’s worth the effort. The resulting synergy through aligning efforts and resources can lead to superior financial performance, and the company ultimately can become more than the sum of its parts. GE and Nestlé Waters make the case for integration processes that emphasize performance management systems
Il libro si rivolge ad un pubblico di imprenditori, operatori aziendali e professionisti che vogl... more Il libro si rivolge ad un pubblico di imprenditori, operatori aziendali e professionisti che vogliono avvicinarsi per la prima volta, oppure approfondire, anche attraverso l’analisi di casi concreti, i principi, gli strumenti e le pratiche più innovative sul tema del Lean Thinking applicato alle aziende di servizi. Il libro è concettualmente suddiviso i due parti. Nella prima parte vengono introdotti gli elementi base del Lean Thinking con una forte contestualizzazione alla aziende di servizi. In particolare dopo aver evidenziato le linee guida e gli errori da evitare per una sua corretta applicazione vengono approfondite le relazioni con metodologie e tecniche affini (lean strategy, lean six sigma, agile, ecc.) in grado di garantire, se sviluppate in maniera integrata, la massimizzazione degli obiettivi in termini di riduzione sprechi, soddisfazione del cliente e miglioramento delle performance aziendali. La seconda parte approfondisce, in chiave operativa e in rifermento a differenti contesti aziendali le tematiche affrontate nella precedente sezione. In particolare attraverso l’analisi di casi sviluppati in aziende in ambito service vengono illustrati alcuni progetti di applicazione Lean, i punti di attenzione, gli strumenti utilizzati e i benefici ottenuti. Il riferimento ad esperienze operative che accomuna tutti i capitoli, viene integrato con la letteratura nazionale ed internazionale in materia di Lean Thinking, nell’intento di offrire ad imprenditori, manager ed operatori aziendali, ma anche studenti e docenti in materia di organizzazione e strategia aziendale il necessario livello di innovazione e approfondimento
Barilla Foundation, UN Sustainable Development Solutions Network, Columbia Center on Sustainable Investment, Santa Chiara Lab University of Siena, 2020
There is little doubt that agriculture and food represent two of the most discussed topics in the... more There is little doubt that agriculture and food represent two of the most discussed topics in the debate on the future of human development on Earth. As also highlighted by the series of international events that have taken place during the past year, issues such as food safety, security and sustainability have been increasingly challenging the capability of all social actors to cope with more and more discouraging global socio-economic and environmental trends. This is particularly true with reference to agri-food companies, especially those operating in the Mediterranean area, where the sector is a pillar of the majority of the economies and, consequently, in Italy, where the sector remains a vital component of a generally stagnant national economy. Given this premise, the purpose of this chapter is to provide an overview of the agri-food sector in the Mediterranean area
The last twenty years have witnessed a massive transformation in business corporations, which hav... more The last twenty years have witnessed a massive transformation in business corporations, which have been forced to re-define their strategies, structures and processes in light of the changing business arena. The globalization of the market has led to strategies of merger and acquisition, and has encouraged organizations to secure competitive advantage through both process standardization and world-scale efficiency, as well as flexibility and local responsiveness. In the resulting highly uncertain market environment, the challenge facing globally operating organizations is the ongoing alignment of local business processes with global corporate strategies as they continuously adapt the way they do things to compete successfully in their market. This chapter explores the role of management accounting practices in a context of growing globalization. We will focus on globally operating organizations as privileged venues to explore how globalization is produced and reproduced on a daily basis through organizational practices. In particular, the objective of the chapter is to interpret how management accounting systems shape and are shaped by the global-local dialectic that characterizes contexts of growing globalization, and whether these processes have resulted in increasing homogenization and convergence of accounting practices
I fenomeni strutturali che stanno coinvolgendo il sistema universitario rendono sempre più necess... more I fenomeni strutturali che stanno coinvolgendo il sistema universitario rendono sempre più necessaria e urgente l’implementazione, anche negli Atenei, di sistemi capaci di prevenire, fronteggiare e risolvere eventuali problemi di declino, se non addirittura di crisi. In particolare, sfruttando alcune risultanze della prima fase del processo di risanamento avviato dall’Università di Siena, l’articolo approfondisce come i sistemi di pianificazione e controllo possono supportare i percorsi di risanamento e rilancio nelle Università
The last 20 years have witnessed a massive transformation in corporations, especially in global o... more The last 20 years have witnessed a massive transformation in corporations, especially in global ones that have been forced to redefine their strategies, structures, and processes.Market globalization has caused company executives to turn their attention to merger-andacquisition strategies and has encouraged them to secure a competitive advantage through innovations in products, production, and information technologies. This process continues today. World-class corporations face the challenge of ongoing alignment of local business processes with global corporate strategies as they continuously learn and change the way they do things to win in their market. In this environment, companies have to organize and monitor their resources to achieve goals that underpin the corporate vision. Corporate leaders have to translate their broad mission and strategies into specific objectives and measures as well as communicate them across the organization. To do so, more and more companies, General Electric (GE) and Nestlé Waters (NW), to name two, are relying on comprehensive, corporate-wide performance measurement systems as a common organizational language. The result is integration, which we define as the effective collaboration among different specialized organizational entities that is necessary to achieve unity of effort. Consider how great the challenge is for executives seeking integration at a global organization, which is a group of wholly or partially owned affiliates located on different continents. Integrating a global organization means managing and coordinating global organizational relationships —both the vertical and hierarchical ties between the parent company and its subsidiaries and the horizontal and lateral ties between different subsidiaries belonging to the same global organization. It’s worth the effort. The resulting synergy through aligning efforts and resources can lead to superior financial performance, and the company ultimately can become more than the sum of its parts. GE and Nestlé Waters make the case for integration processes that emphasize performance management systems
Il libro si rivolge ad un pubblico di imprenditori, operatori aziendali e professionisti che vogl... more Il libro si rivolge ad un pubblico di imprenditori, operatori aziendali e professionisti che vogliono avvicinarsi per la prima volta, oppure approfondire, anche attraverso l’analisi di casi concreti, i principi, gli strumenti e le pratiche più innovative sul tema del Lean Thinking applicato alle aziende di servizi. Il libro è concettualmente suddiviso i due parti. Nella prima parte vengono introdotti gli elementi base del Lean Thinking con una forte contestualizzazione alla aziende di servizi. In particolare dopo aver evidenziato le linee guida e gli errori da evitare per una sua corretta applicazione vengono approfondite le relazioni con metodologie e tecniche affini (lean strategy, lean six sigma, agile, ecc.) in grado di garantire, se sviluppate in maniera integrata, la massimizzazione degli obiettivi in termini di riduzione sprechi, soddisfazione del cliente e miglioramento delle performance aziendali. La seconda parte approfondisce, in chiave operativa e in rifermento a differenti contesti aziendali le tematiche affrontate nella precedente sezione. In particolare attraverso l’analisi di casi sviluppati in aziende in ambito service vengono illustrati alcuni progetti di applicazione Lean, i punti di attenzione, gli strumenti utilizzati e i benefici ottenuti. Il riferimento ad esperienze operative che accomuna tutti i capitoli, viene integrato con la letteratura nazionale ed internazionale in materia di Lean Thinking, nell’intento di offrire ad imprenditori, manager ed operatori aziendali, ma anche studenti e docenti in materia di organizzazione e strategia aziendale il necessario livello di innovazione e approfondimento
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