Emidia Vagnoni | Università degli Studi di Ferrara (original) (raw)

Papers by Emidia Vagnoni

Corporate Ownership and Control, 2020

This study examines if differences in the financial performance of companies managing retail phar... more This study examines if differences in the financial performance of companies managing retail pharmacies can be detected based on governance factors. These factors refer to ownership type, group belonging, and a number of retail pharmacies owned. Based on a sample of 116 companies managing retail pharmacies in Italy, analyses of variance are conducted to assess the effects of governance factors on financial performance considering profitability, liquidity, and leverage ratios. Results showed that privately-owned companies tended to perform better than publicly owned and mixed ownership companies. Further, independent companies presented better financial performance than companies belonging to a group, while companies managing a single store presented better financial performance than those with multiple stores. This work sheds light on the governance factors that have an effect on companies managing retail pharmacies' financial performance. It contributes to the literature suggesting that private ownership can foster companies' profitability, also in the form of mixed ownership, and discusses the findings with reference to policymaking and practitioners' utility. The paper is the first contribution to a field that is quite under-investigated, concerning the drivers of financial performance, as pharmacies represent a public service combining both profitability orientation and the accomplishment of social interest.

Journal of Cleaner Production, Sep 1, 2022

Meditari accountancy research, Apr 15, 2022

Purpose The extent to which sustainability is integrated into conventional accounting practices, ... more Purpose The extent to which sustainability is integrated into conventional accounting practices, in the light of a more integrated thinking perspective, requires further exploration. This paper aims to investigate how management control systems (MCSs) and sustainability-specific control systems (SCSs) are mobilised and how they interact to support the environmental sustainability strategy of a small- and medium-sized entity (SME). Design/methodology/approach Through a case study in a waste disposal firm, this paper examines the influence of cognitive, organisational and technical factors on the interaction and integration of MCSs and SCSs to bolster an environmental sustainability strategy. Findings The MCSs that are mobilised vary according to the type of strategy that is pursued. Even though the technical integration of MCSs with SCSs was not achieved, interaction between them supported strategic decision-making and the pursuit of environmental performance in the light of a more integrated thinking perspective. The role of multidisciplinary teams formed by accountants and environmental scientists to support sustainability management control at the SME also enabled interaction and provided steps for integrated thinking. Practical implications Although based on single case study, this research offers practitioners useful knowledge about the potential levers and obstacles relating to the mobilisation of MCSs when a sustainability strategy is conceived and its impact on the development of integrated thinking. Originality/value The paper provides insight into how SMEs can mobilise their MCSs to support an environmental sustainability strategy, shedding light on the factors that enhance interaction among MCSs and SCSs.

This study examines whether accountability structures and managerial characteristics/traits are a... more This study examines whether accountability structures and managerial characteristics/traits are associated with clinical managers’ perceptions of accounting information systems (AISs). We undertake this study in Italian hospitals and include a sample of clinical managers. Our sample includes only public hospitals but they operate under different structural arrangements. We assess if clinical managers from the two different types of structures differ in perceptions of AISs. We also assess whether different specializations perceive the AISs differently. Given clinical specialization has been demonstrated to reflect different attitudes and behaviors we use this as a proxy for ‘managerial characteristics’ and assess whether attitudes of clinical managers to AISs differs between the specializations. Our results partially support our expectations. Clinical managers’ perceptions of AISs adaptability in the two different structures only differs for those dimensions of the AISs that are patient centric. We also find support for our expectations that surgeons perceptions of AISs is significantly lower than other types of clinical managers

Background: Literature has recognized the critical role of knowledge and thus, intellectual capit... more Background: Literature has recognized the critical role of knowledge and thus, intellectual capital (IC) to enhance strategy (Eisenhardt and Santos, 2002; Marr and Ross, 2005; Sveiby, 2001) and to prepare a dynamic competitive environment (Grant, 1996). The accounting studies on intellectual capital (IC) have been providing evidences of the role of IC based accounting techniques to improve management and reporting (Guthrie et al., 2012; Mouritsen et al., 2001). Nevertheless, scholars call to analyze how IC contributes to increase the organization’ s value, considering the relations between IC factors and business strategy (Roos, 2005). The agricultural sector results to be an increasing challenging environment (Boehlje et al., 2011), characterized by deep innovation processes steaming from the critical role of know-how and knowledge (Soulignac et al., 2012). Thus, knowledge management tools have been experimented (such as the Knowledge for Organic Farming and its Innovation System - KOFIS); however, when considering intellectual capital literature, intellectual capital accounting in agricultural sector results to be an under-researched field (Kozera, 2011), and more in general, only few studies at present analyze IC’s effect on performance of firms in farm business (see for e.g. Scafarto et al., 2016; Lee and Shaiban, 2014). Purpose: The paper aims at shading light on the role and relationship between human, structural and relational capital for strategic management in the chosen farm business. In particular, it aims at analyzing the interaction between human capital (the farm operators) and the introduction of innovative and sustainability-oriented agricultural technologies that follows management’ strategic orientation for firm’s competitiveness. Methodology: An explorative case study analysis (Yin, 2013) was conducted in the largest Italian agricultural firm to get an understanding of the intellectual capital’s variables and of their implication for strategic management. Data were gathered through interviews with top and middle management of the firm that help drawing the strategical map of the organization. Moreover, full time employees’ perception of the skills and knowledge required to achieve the fixed goals and their perception to possess these abilities were investigated through a closed answer questionnaire; therefore, their perceptions on the relevance of training to develop these critical skills were investigated. The skills were subsequently classified using the framework of Amabile in domain-relevant and creativity-relevant skills (1988); correlation’ analysis through Spearman’s rho (Sheskin, 2011) between the two sets of skills was calculated to create additive indexes, and linear regression models were set to investigate the effects of training on the acquisition of domain-relevant and creativity-relevant skills. Findings: The analysis confirmed the role of continuous training to build employees’ creativity’ skills to the innovation based strategy of the farm. Strengthen human capital through training to acquire new technical knowledge and make this knowledge exchangeable and transferable among employees, significantly impacts on the acquisition of innovative capacity, especially problem-solving which is applied exploiting new knowledge domains (Subramaniam and Youndt, 2005). The interviewed employees perceived a substantial alignment between their abilities and the capabilities considered relevant to support the introduction of innovative technology as a strategical priority of the company. However, a gap emerged when considering informatics capabilities and knowledge of soils. As company’s investment in innovation concerned the introduction of machines (the combines) using ICT technology to optimize agricultural planning on the base of a major knowledge of soils’ properties, the organization might eventually strengthen informatics’ training in order to enable its employees to effectively use innovation. Conclusions: As human capital has been considered a critical success factor for farm’s management, some formal approaches to manage human capital variables have emerged in literature (Soulignac et al., 2012). The paper contributes to the literature on intellectual capital highlighting the role of interconnections of human, structural and relational capital to align the organization to the strategic goals. The key role of knowledge, capabilities and competences embedded in the employees, to adopt technological innovations and implement organizational change has been highlighted, as well as the role of relational capital in rendering structural and human capital effective. Therefore, IC accounting discipline could contribute to define an explicit approach to the management of human capital for strategic purposes

International Journal of Public Sector Management, 2019

PurposeExploring how to enhance innovative work behaviour (IWB) has been the main concern of top ... more PurposeExploring how to enhance innovative work behaviour (IWB) has been the main concern of top managers and researchers, particularly in knowledge-intensive and public organizations. Yet, studies investigating factors that shape innovative behaviour at work are scarce. Focussing on the healthcare setting, the purpose of this paper is to hypothesize a direct relationship between individuals’ perceived creative self-efficacy (CSE), creative collective efficacy (CCE) and IWB.Design/methodology/approachThe research used survey data from 446 clinical managers working in public healthcare organizations in six different Italian regions and a set of previously validated questionnaires to measure the study variables.FindingsFindings suggest that clinical managers’ perceptions of their CSE and their perceived CCE significantly influence their self-reported IWB.Research limitations/implicationsFindings highlight the importance of constructing and developing clinical managers’ efficacy in cre...

The original version of this chapter was published with incorrect authorship. The second author n... more The original version of this chapter was published with incorrect authorship. The second author name was inadvertently omitted. The authorship has been updated with this erratum. Afsaneh Bagheri and Emidia Vagnoni are the authors of this chapter.

The British Accounting Review

Entrepreneurship Ecosystem in the Middle East and North Africa (MENA), 2018

This chapter explores competencies of business owners in Iran and Italy. It presents the findings... more This chapter explores competencies of business owners in Iran and Italy. It presents the findings of an exploratory analysis of the entrepreneurial competencies that qualify and motivate business owners to successfully manage their businesses and overcome the challenges and complexities of leading a small and medium sized enterprise (SME) in the business environment of Iran as a developing country and Italy as a developed nation. The participants were 143 SME owners; 83 from Iran and 60 from Italy. The findings demonstrated differences between entrepreneurial competencies of SME owners in the business context of the two countries. More specifically, SME owners in Iran had higher orientation toward learning and were more independent while their Italian counterparts had higher insight into the market and ability to persuade. The findings are discussed in light of their implications for research and practice in both countries.

Objectives. This research aims to enrich the debate concerning Industry 4.0 and its implementatio... more Objectives. This research aims to enrich the debate concerning Industry 4.0 and its implementation. In particular, using a case study we want to explore the relationships with the strategic management system of a manufacturing company which is trying to implement Industry 4.0. Indeed, the company has issued a strategic plan according to the Balanced Scorecard (BSC) methodology (Hoque, 2014) setting strategic objectives and action plans for Industry 4.0. Methodology. The research process is based on a typical qualitative exploratory inquiry; data/information has been gathered mainly through a semi-structured interview (Barriball, While 1994; Leech 2002) to four senior managers who participated in the strategic process of a manufacturing company which is implementing Industry 4.0 tools and principles. The company manufactures ceramic tiles and has around 800 employees with several plants in Italy and in other countries. Due to the sector, it can be considered a capital-intensive company with lines of machines dedicated to families of similar products and high volumes of production. Lines follow a process made up of blenders, driers, presses, furnaces and cutting machines. Internal logistics is mainly managed through Automated Guided Vehicles (AGVs) which can serve and connect machines without workers. The company is using the Balanced Scorecad methodology (BSC) for setting its objectives and deploying them towards the operations (Paci and Becagli, 2011). The semi-structured interview is based on three open questions which are: - In your strategic plan, have you set new specific goals/objectives for implementing Industry 4.0? - Have you issued specific plans for deploying your objectives into operative actions? - What kinds of management systems, processes and resources will you need for meeting your strategic goals? After having gathered information from the four senior managers, results have been analysed and coded using a grounded theory approach. According to Strauss and Corbin (1990) it is important to use coding to shape the concepts. In grounded theory there are three basic types of coding: ‘open’, ‘axial’ and ‘selective’. For the purpose of the research presented here, open coding and selective coding have been used to handle the data collected through the qualitative interviews

Clinical Nutrition ESPEN, 2016

85.1%, the use of multimodal analgesia 80.6%, and the use of a monitor to direct GDFT 50.8%. A mi... more 85.1%, the use of multimodal analgesia 80.6%, and the use of a monitor to direct GDFT 50.8%. A minimally invasive (MIS) approach accounted for 71.7% of cases. 80% compliance was associated with a decrease in 30-day morbidity 15.7% vs. 33.3%, and decreased pulmonary complications 3.93% vs. 15% (p<0.05) Conclusion: Our overall compliance with intraoperative ERAS components was high with the exception of GDFT. GDFT may be reserved for high-risk patients, and procedures with significant fluid shifts.. Increased adherence to the intraoperative ERAS components show a trend to decreasing the incidence of major complications, and highlight the impact of the anaesthetic management on postoperative morbidity.

Sustainability

The sustainability of healthcare systems represents a relevant target of the 2030 Sustainable Dev... more The sustainability of healthcare systems represents a relevant target of the 2030 Sustainable Development Goals Agenda. Nevertheless, academic research has neglected to study healthcare systems when focusing on the transition toward sustainable healthcare. This study addresses this gap by investigating the implementation of the sustainable development (SD) principle in the Italian healthcare system, in light of international and national institutional discourses on SD. A questionnaire-based survey has been directed to the General Directors (GDs) of government-funded healthcare orgsanisations to investigate their perceptions about the SD principle applied to healthcare, their strategic planning for SD, their implemented projects for sustainability and the intellectual capital factors that influence the latter’s implementation. The study was conducted in two waves: a first survey was administered in 2016, with a second one in 2021. We used content analysis to identify the potential di...

Colorectal cancer (CRC) is one of the most common forms of cancer in western countries and repres... more Colorectal cancer (CRC) is one of the most common forms of cancer in western countries and represents the second leading cause of cancer mortality in Europe. Early detection and removal of cancerous lesions can reduce the incidence of CRC, its mortality and improve patients' quality of life. The main literature on this topic refers to USA and few studies have been conducted in Italy to date. Aim of the paper is to shed some light on the effectiveness and costs of CRC screening programs in the Italian health care system. We use as case-study a Regional CRC screening program to determine the full costs and the effectiveness of the adopted techniques, FOBT combined with colonoscopy. The costs involved in each phase of the program are valued using a micro-costing analysis. Effectiveness is valued in terms of early detected lesions and years of life gained. A MISCAN-COLON Model© is used to simulate and compare two alternative scenarios, with or without the screening program, and estimate the costs for year of life gained. The preliminary results show that the screening will prevent almost 1.700 deaths in 30 years with an incremental cost effectiveness ratio of € 2.388,63 for life year gained. The results outpace those of previous studies, signalling an increasing effectiveness of CRC screening programme. Besides, the paper highlights the importance of implementing a screening not only for the effects that prevention can have in clinical terms, but also for the economic impact of such a policy in relation to the long-term sustainability of healthcare systems.

Sustainability, 2021

The United Nations Sustainable Development Goals Agenda includes gender equality as one of its 17... more The United Nations Sustainable Development Goals Agenda includes gender equality as one of its 17 goals and emphasizes the importance of supporting women’s empowerment to meet the SDGs. Gender-responsive budgeting (GRB) can help achieve gender equality in organizations, but there continue to be limitations on exploiting its full potential. Further research is needed, especially in the public sector and at higher education institutions. This paper investigates the development of the GRB process and the related reporting practices, as well as the potential to fully integrate it into the university’s strategic policies at the University of Ferrara. The paper is based on a qualitative content analysis of annual GRB reports from 2011 to 2018. The results show that, during this period, GRB at the university changed from playing an accountability role to having a performance measurement role. Although GRB has become more relevant inside the organization, the extent of the integration with ...

Objectives. The main purpose of this paper is to investigate whether or not strategies such as To... more Objectives. The main purpose of this paper is to investigate whether or not strategies such as Total Quality Management (TQM), Lean Six Sigma and Corporate Social Responsibility (CSR) are in some way implemented in artistic and cultural organisations. Indeed, it is well-known how they are already implemented in the manufacturing industry. Specifically, this research wants to bring to light what other scholars until now have inquired and demonstrated in terms of limitations and benefits, opening in this ways new and interesting directions for further research Methodology. Methodology is entirely based on a literature review of selected papers from different databases. Through a first literature review the most important methodologies related to TQM, Lean Six Sigma and CSR have been founded. Through a second literature review, the research then has demonstrated whether or not TQM, Lean Six Sigma and CSR strategies are implemented in artistic and cultural organisations and in particular how the methodologies of the strategies are taken into account and implemented Findings. Interesting findings show how TQM and in particular ISO 9001 have been discussed from several authors. While there is a lack in the literature about Lean Six Sigma, standards linked to CSR and artistic and cultural organisations Research limits. The research is only based on a literature review Practical implications. The research proposes new directions for research which can affect also practitioners. In particular the application of Lean Six Sigma and the standards linked to CSR in the artistic and cultural industry Originality of the study. For the first time the possibility of implementing strategies such as Lean and Six Sigma in the artistic and cultural industry has been investigate

L’incidenza del numero di esami di laboratorio è aumentata negli ultimi anni e si ritiene che l’i... more L’incidenza del numero di esami di laboratorio è aumentata negli ultimi anni e si ritiene che l’inappropriatezza ne rappresenti una delle cause principali. Vari contributi tendenti a valutare i costi derivanti dall’inappropriatezza e l’efficacia di azioni volte a ridurne l’incidenza hanno prodotto, ad oggi, risultati contrastanti. Alla luce dell’analisi della letteratura e dei primi risultati di uno studio realizzato in un contesto ospedaliero, tale lavoro intende proporre un’analisi metodologica degli aspetti essenziali da includere nella valutazione di impatto relativa all’introduzione di un sistema informatico prototipale (SIP) del tipo order entry nelle Aziende sanitarie. Il lavoro intende anche presentare le prime evidenze relative agli effetti derivanti dall’utilizzo del SIP sul numero e sui costi degli esami di laboratorio eseguiti.The incidence of the number of laboratory tests has been increasing in recent years, and many authors find that their inappropriateness represents one of the main causes of the rising demand for laboratory tests. Some literature evaluates the costs of inappropriateness and the effectiveness of actions aiming at reducing the incidence of laboratory tests; however, it has produced conflicting results so far. This paper aims at analyzing the essential aspects to be included in the evaluation of the impact on the introduction of a computer system prototype (SIP) within a hospital department. SIP is able to detect if a laboratory test has already been performed on the same patient, when a new laboratory test is requested; thus the SIP allows the clinicians to assess the opportunity to repeat it. Considering costs and outcomes, measured before and after the implementation of the new technology (SIP), a model for the evaluation of its impact is proposed