Rubens Pauluzzo | Università degli Studi di Udine / University of Udine (original) (raw)

Papers by Rubens Pauluzzo

Financial Accountability & Management, 2024

Digital technologies are changing the ways service users can cocreate value, thus rearranging rel... more Digital technologies are changing the ways service users can
cocreate value, thus rearranging relations between citizens
and governments. However, research from a governance
perspective is still in its infancy. Investigating 128 records,
published until 2022, this article reviews and critiques the
literature on digitalization and coproduction/co-creation in
public administration, offers an overview of the state of
research, and outlines a future research agenda. The findings
reveal four areas of concern that require more attention by
researchers: the generation of public value; the analysis of
the entire public service cycle; comparative studies; the mitigation
of the risks arising from the implementation of digital
technologies.

Journal of Public Affairs Education, 2024

Public sector accounting education (PSAE) has recently attracted increasing attention from both s... more Public sector accounting education (PSAE) has recently attracted
increasing attention from both scholars and practitioners.
Nonetheless, there is still an education/practice gap that undermines
public servants’ ability to face the complexity of the current working
environment. This paper reviews and critiques the PSAE literature,
identifies the main practical issues affecting the field, and outlines
how education providers can improve formal and non-formal curricula
and training. Results reveal that the exploratory nature of a large part
of the PSAE research and the lack of a practical perspective able to
bridge the gap between PSAE and the requirements in practice of the
current public sector context demonstrate the pressing need to
develop the topic and how it is investigated. The present review is
one of the first attempts to investigate PSAE with a focus on the
practical approaches that could be used for the development of
graduates and public servants’ accounting competencies.

MECOSAN – Management ed Economia Sanitaria, 2024

Aiming to enhance efficiency, performance, and accountability in the management of the public sec... more Aiming to enhance efficiency, performance,
and accountability in the
management of the public sector,
performance-based budgeting (PBB)
has gained prominence worldwide.
The present study addresses the challenges
of implementing and managing
PBB in the Russian public sector,
with a particular focus on the Orel
region’s long-term targeted healthcare
programs. Drawing on case
study analysis and empirical evidence,
the study identifies specific
challenges hindering effective PBB
implementation, including effectiveness
issues, revenue generation concerns,
and passive actors with limited
knowledge and skills. The study
sheds light on the complexities and
tensions arising from a top-down
approach to PBB implementation
and offers insights into prioritizing
expenditures amid economic and
geopolitical factors in emerging market
economies like Russia.

Journal of Management and Governance, 2023

This article investigates intellectual capital (IC) and value creation at an ecosystem level, whi... more This article investigates intellectual capital (IC) and value creation at an ecosystem level, which is a topic
relatively unexplored within public administration. Yet, public sector organisations are a prime example of how
IC transcends the scope of individual entities and contributes to knowledge transfer and value creation into wider
society. The research was developed within the first step of an interventionist research project focusing on a public
sector agency which supports local authorities in Italy and launched an in-depth review of its processes to assess
in how far it was fulfilling its mission. Part of this initiative was to assess whether, how, and to what extent the
agency creates value for itself and for its stakeholders. The research develops a framework which visualises the
importance of accounting for outcomes which are both internal and external to an organisation. The analysis
underlines the need for reporting frameworks to consider the overall value creation, maintenance, and erosion.
The analysis moves beyond the outcomes of activities and outputs for a single entity to appreciate their impact on
its stakeholders’ IC. Results call for the emergence of defined roles for IC management and for the adoption of an
ecosystem perspective in governance, business, and reporting models for the public sector. Public managers
should adopt a business case imperative with a particular emphasis on maximising value creation for the whole
ecosystem. IC visual maps including key stakeholders can help in such endeavour and improve reporting
frameworks.

Public Money & Management, 2023

IMPACT This article presents solutions to deal with the shortage of higher education courses in p... more IMPACT
This article presents solutions to deal with the shortage of higher education courses in public sector
accounting (PSA) and the gap between what is taught and what is required. The authors explain how
courses can be made to be more relevant to the field’s needs in order to avoid a lack of qualified
personnel plaguing public administrations with the inability to address challenges. The authors
recommend establishing degree courses in public sector accounting, as well as including some
public sector accounting in public administration courses.
ABSTRACT
Public sector accounting research has attracted considerable interest, yet the literature reports both a
lack of university courses on public sector accounting (PSA) and a gap with the field’s needs. This
study develops a taxonomy of curricula contents and investigates whether university courses
support public sector changes. The focus is on the international literature on public sector
accounting education (PSAE) and Italian higher education institutions in light of the history of
Italy’s universities and the historical evolution of its public administration and accounting education.a

Azienda Pubblica, 2023

Digitalization allows public administration to improve services and processes, fostering communic... more Digitalization allows public administration to improve services and processes, fostering communication with citizens and the collection of information generating new knowledge. Data and analytics can better activities, foster transparency, promote accountability, as well as improve decision-making, management, and control. Starting from an appraisal of the relevant literature and from the Italian case, the study highlights opportunities as well as critical issues and paradoxes for public administration digitalization. The paper points at the lack of a comprehensive and context-based perspective which could be crucial for promoting the digitalization of public sector organizations and proposes a framework to analyze the impact of digitalization on an individual PSO’s main components.

International Journal of Bank Marketing, 2023

Purpose – External and internal pressures are undermining the traditional bond between less signi... more Purpose – External and internal pressures are undermining the traditional bond between less significant
financial institutions (LSFIs) and their local markets. The purpose of this paper is to investigate the impacts
of service quality (SQ), motivation, satisfaction, and perceived value on customers’ behavioral intentions
(BI) in LSFIs.
Design/methodology/approach – A conceptual framework of the relationship, either direct or indirect,
between SQ, basic motivational determinants in consumers’ bank selection, satisfaction, and repurchase
intentions of the customers is developed. The framework is tested with data from a sample of 600 customers
of LSFIs in Italy. The hypotheses were tested with structural equation modeling techniques.
Findings – Consumers’ decision-making process is a complex path and a more holistic view of its
determinants should be considered to face those weaknesses that negatively affect a balanced management of
LSFIs in the future.
Research limitations/implications – The study is focused on a specific context, the Italian LSFIs’ sector,
and the results from other countries or other banking sectors should be added before a generalization of the
findings can be made.
Practical implications – The findings will be useful to policy makers and banks to improve strategies for
enhancing customer satisfaction and purchase intentions in LSFIs. Adopting a simultaneous, holistic, and
multivariate approach can also help LSFIs to better understand the main factors which are able to increase
consumers’ purchase intentions.
Originality/value – This is the first study to examine customers’ BI in LSFIs even if they represent about
96 percent of the European banking industry.

Economia Pubblica - The Italian Journal of Public Economics and Law, 2022

La rendicontazione extra-contabile è oggetto di crescente attenzione con l’evoluzione normativa a... more La rendicontazione extra-contabile è oggetto di crescente attenzione con l’evoluzione normativa a livello internazionale. Anche la normativa italiana richiede alle grandi aziende e agli enti del Terzo settore di predisporre una rendicontazione non finanziaria.
Questo contributo si focalizza sulle organizzazioni sindacali, un settore poco frequentato in letteratura, per approfondire in che modo le caratteristiche istituzionali e la natura degli stakeholder coinvolti influenzino la rendicontazione extra-contabile. Approfondendo il caso dell’Unione Sindacale Regionale CISL del Friuli Venezia Giulia, si evidenzia come questi aspetti influenzino in particolare la rilevanza delle informazioni che vengono rendicontate e il modo in cui vengono rendicontate.

International Journal of Entrepreneurial Behavior & Research, 2022

Purpose – This paper investigates how to embrace an “either/and” logic, borrowed from the Yin-Yan... more Purpose – This paper investigates how to embrace an “either/and” logic, borrowed from the Yin-Yang
epistemological system, to provide a different perspective to the entrepreneurial orientation (EO) research and
reframe its paradoxes and dilemmas.
Design/methodology/approach – The study adopts the duality map for paradox management, a tool
designed to recognize and measure the threshold as a range within which opposite elements can be properly
balanced for a healthy tension, to show that the apparently contradictory poles of the EO construct can co-exist
within the same organization depending on specific situations, contexts and time.
Findings – By using duality maps as working models, the study shows that, in real life, the apparently
contradictory poles of the EO construct co-exist in a healthy tension within the same organization and are
managed in a constant process of dynamic balancing over time.
Research limitations/implications – The present paper contributes to the EO research by providing a
different perspective to the EO concept, thus filling the gap on how to go beyond the traditional polarized
(“either/or”) paradigm that has dominated the EO literature since its origins.
Originality/value – EO is dominated by a polarized view that sees opposites as sharp dichotomies. However,
the complexity and variability of today’s interconnected world are pushing scholars to move from this
hegemonic Western perspective by adopting different cultural and philosophical approaches able to balance
the inherent duality of the EO concept.

Waste Management, 2022

Fast-fashion industry is characterized by short product life-cycles, high volatility, affordable ... more Fast-fashion industry is characterized by short product life-cycles, high volatility, affordable prices, and consumers’
high impulse purchase decisions, which result in massive levels of waste and greenhouse gas emissions.
In this context, Generation Y, the largest consumer of fast-fashion products, is believed to make this situation
even worse, since their attitudes/intentions do not usually translate into actual pro-environmental behavior and
they are still reluctant to dispose of their clothes through sustainable methods. However, the attitude/intentionbehavior
gap among Generation Y’s fast-fashion consumers remains poorly understood. The present study addresses
this need by adopting the Theory of Planned Behavior to examine the link between attitudes, intentions,
and behavior, taking into account consumers’ participation in recycling as a moderating variable. Results from a
two-steps cluster analysis and a multiple moderated mediation analysis on a sample of 943 Italian Generation Y’s
consumers of fast-fashion products show that the attitude/intention-behavior gap seems not to exist in the
Generation Y’s context, since the favorable appraisal of sustainable products and consumption actually leads to
socially-responsible consumer behavior. However, participation in recycling is found to reinforce the intentionbehavior
link only for individuals with high environmental attitudes. The present paper contributes to both
fashion consumption and solid waste management literature by drawing connections between sociallyresponsible
consumer behavior and recycling habits within the Generation Y’s cohort, thus deepening comprehension
of this rather unexplored context. Moreover, this study reveals policy development areas that allow the
fashion industry to meet customers’ needs in new ways.

European Journal of International Management, 2021

The aim of this paper is to measure the impact of experiential and social learning mechanisms on ... more The aim of this paper is to measure the impact of experiential and social learning mechanisms on the creation of cultural intelligence in the small and medium-sized enterprises (SMEs) domain. Data gathered from 244 owner-managers of Italian SMEs involved in international business activities show that social learning mechanisms can support SMEs in developing individuals' capabilities to function and manage in cultural diverse environments more effectively than experiential learning, since the acquisition of direct experience usually requires time, costs, and risks that small ventures cannot always afford. The present paper extends prior research on global leaders’ learning mechanisms by deepening comprehension of the rather unexplored context of internationalising SMEs learning processes, thus filling the gap on how these firms can gain knowledge from international markets.

European Journal of International Management, 2021

In spite of the substantial number of studies on country image, there is still a lack of a holist... more In spite of the substantial number of studies on country image, there is still a lack of a holistic understanding of the phenomenon. The aim of this paper is to examine the different aspects of macro and micro country image and their effects on behavioural outcomes towards Italian products and tourist destinations in the emerging market context. The study also deepens comprehension of the rather unexplored role of cultural heritage image. Data gathered from a sample of 3,928 respondents from seven emerging countries (Brazil, China, India, Indonesia, Russia, South Africa, and Turkey) were analysed with hierarchical cluster analysis, non-hierarchical k-means clustering algorithm, and multiple moderated mediation analysis. Results confirm the halo effect of country image in affecting consumers’ behavioural responses and show that cultural heritage image has a strong evocative power to communicate the identity of a country and the quality and appeal of its products or destinations.

Journal of Marketing Theory and Practice, 2022

Generation Y’s consumers are believed to be aware of the different environmental problems affecti... more Generation Y’s consumers are believed to be aware of the different environmental problems affecting the society. However, their attitudes/intentions do not actually translate into action, particularly in the fashion domain. The present study investigates which combinations of consumption values can better explain the presence, or absence, of socially-responsible consumer behavior among Generation Y’s fast-fashion consumers. The results of the fuzzy-set qualitative comparative analysis show that it does not depend on single consumption values, rather it is the result of different combinations of them. The findings provide guidance for policy-makers as well as manufacturers and retailers in the fashion industry.

Journal of Small Business and Enterprise Development, 2021

Purpose Drawing on the upper echelons theory and resource-based view, the purpose of this paper i... more Purpose
Drawing on the upper echelons theory and resource-based view, the purpose of this paper is to investigate how SMEs' decision-makers can develop cultural intelligence to improve firms' adaptive capability and performance in foreign markets. The study addresses this need by using social cognitive theory as an appropriate tool to measure cultural intelligence development.

Design/methodology/approach
Using a sample of 244 Italian SMEs, data were collected through an online survey and analyzed with structural equation modeling techniques.

Findings
The results show that decision-makers of resource-constrained SMEs can rely on modeled behaviors to inform their decisions when dealing with diverse cultural contexts. The findings also reveal that the development of cultural intelligence can foster adaptive strategies and support SMEs in achieving superior performance outcomes in international markets.

Research limitations/implications
Other variables can be taken into account to expand the model and recognize new determinants able to affect the link between the constructs. Other learning theories could provide additional interpretations of cultural intelligence development.

Practical implications
Social cognitive processes nurture cultural intelligence in helping SMEs' owner-managers become more flexible and adaptive in responding to the requests of local settings. When facing the uncertainties of foreign markets, decision-makers can effectively make inferences from the observation of successful modeled behaviors. This helps owner-managers better coordinate, recombine and allocate resources to address the needs of diverse cultural markets.

Originality/value
This study demonstrates that social cognitive theory is a relevant tool to measure cultural intelligence development in small business settings.

Sinergie, Italian Journal of Management, 2020

Purpose of the paper: The aim of this paper is to investigate how SMFEs can develop cultural inte... more Purpose of the paper: The aim of this paper is to investigate how SMFEs can develop cultural intelligence (CQ) from international experience (IE) using Bandura’s Social Cognitive Theory as a theoretical framework.

Methodology: The study involved the submission of a questionnaire to 150 owner-managers of Italian SMFEs. Participants were selected on the basis of a proportional quota sampling. Moderated multiple regression analysis was used to test the hypotheses.

Findings: The study shows that a learning method based on the observation of the link between behaviors of external economic agents and consequences of such behaviors can support SMFEs in developing CQ to inform decision-making activities and drive improvement in the internationalization process.

Research limits: The weight of each dimension is highly dependent on the context and time of the analysis and this may create some problems in the generalization of the findings. Potential bias may occur due to self-report surveys.

Practical implications: The findings reveal that, through observational learning, SMFEs are more likely to acquire and accumulate cultural and market-specific knowledge able to compensate their knowledge constraints in terms of internationalization.

Originality of the paper: The present study is the first attempt to explicitly examine the moderating effect of Social Cognitive Theory on the relationship between IE and CQ in family businesses. Yet to date, no research has empirically tested these links.

SAGE Research Method Cases, 2020

This research methods case provides guidance on how to deal with the different practical aspects ... more This research methods case provides guidance on how to deal with the different practical aspects of conducting qualitative research, specifically case study in cross-cultural research, and highlights some of the challenges faced during the steps of the methodological process. In particular, it describes the study conducted by Rubens Pauluzzo, Marta Guarda, Laura De Pretto, and Tony Fang, in which we adopted a cross-case analysis to explore whether organizational and national cultures mutually influence each other, how they do so, and how this process of reciprocal learning may encourage organizations and individuals to balance cultural paradoxes and manage cultural dilemmas. For this study, we used Yin Yang thinking as the lens through which Western national and organizational cultures were examined and as a way to advance diversity and plurality in case study design and go beyond the dominant implicitly positivistic North American approach to conducting qualitative case study. We used multiple sources of evidence (interviews, field observations, and internal document analysis) to obtain a comprehensive insight into four subsidiaries of an Italian insurance multinational corporation, called Generali Group, each of which is located in a different area of Europe. This allowed us to ensure the validity and reliability of the data, thereby increasing the probability of our findings being credible. These sources of data also permitted triangulation, helping us ensure the trustworthiness of the research.

Knowledge Management Research & Practice, 2019

Cultural distance has been identified as one of the main issues affecting partnership processes i... more Cultural distance has been identified as one of the main issues affecting partnership processes in international joint-ventures (IJVs). However, there is still a lot of debate about the role played by cultural differences in influencing IJVs’ knowledge management. The purpose of this paper is to investigate how cultural distance impacts on knowledge management processes of IJVs’ relationships in a cross-cultural business environment. We performed a content analysis focused on an embedded case study, the IJVs of the Generali Group in India. Results show that trust alone is not sufficient to support knowledge management within IJVs, as partners may feel reluctant to share strategic information. However, the creation of facilitation roles, the development of knowledge acquisition skills, and the contributions of managers and employees generate a social glue that increases the willingness to share knowledge and facilitates knowledge management processes.

Journal of Global Fashion Marketing, 2018

The globalization of trade and the increasingly mixed identities of consumers suggest that resear... more The globalization of trade and the increasingly mixed identities of consumers suggest that researchers on “country of origin” (COO) should go beyond nationality. Thus, we propose the “ethnicity of origin” (EOO) construct as an alternative to COO. We focus on a privileged area of investigation – fashion – and operationalize the construct through three variables: the designer’s birthplace, educational background and headquarters location. We conduct a cross-national experimental factorial analysis on a sample of 980 respondents from China, France and Italy. Results suggest that the three variables have an impact on brand evaluation. The indirect impact on willingness to buy (WBUY) and willingness to recommend (WREC) is also supported. However, correlations vary according to the ethnicity of the consumer. More specifically, our results stress that ethnicity cues have a strong influence on potential Chinese customers. Moreover, consumer ethnocentrism acts as an important moderator of the relationship between ethnicity cues and perceived brand image evaluation. EOO cues should be taken into account as strategic branding levers when defining marketing strategies in the fashion industry. Findings support our suggestion that studies on COO should address a situational focused approach to ethnicity.

Cross Cultural & Strategic Management, ISSN: 2059-5794, 2018

Purpose Drawing on Fang’s (2012) Yin Yang theory of culture while taking up the roadmap proposed ... more Purpose
Drawing on Fang’s (2012) Yin Yang theory of culture while taking up the roadmap proposed by Li (2016) for applying the epistemological system of Yin Yang balancing to complex issues in management research, in general, and to paradoxical issues, in particular, the purpose of this paper is to explore how organizations and individuals in the West can balance cultural paradoxes and manage culture dilemmas through the lens of Yin Yang wisdom.

Design/methodology/approach
The paper is based on a qualitative case study. Data are gathered through interviews, documents, and field observations in four subsidiaries of an Italian insurance multinational corporation and were analyzed according to the three parameters, i.e., situation, context, and time (Fang, 2012).

Findings
The findings show how the integration and learning from seemingly opposite cultures and sets of values lead the organization and individuals to balancing cultural paradox and managing cultural dilemma effectively. With regard to situation, the authors find that both organizations and customers choose the most relevant value(s) to take advantage of specific events or circumstances, and that different value orientations can coexist. As for context, the authors show that organizations can adapt their values either through suppression and/or promotion, which can foster individuals to find new balancing within the paradox. In terms of time, the authors show that the process of learning from other cultures over time can play a role in the shift of people’s and organizations’ choices of attitudes and value orientations.

Originality/value
The paper suggests the relevance and usefulness of adopting Yin Yang wisdom to uncover the dynamic process of cultural learning in Western scenarios.

Knowledge Management Research & Practice, 2017

The ability to access and exploit knowledge resources is one of the key challenges for today’s mu... more The ability to access and exploit knowledge resources is one of the key challenges for today’s multinational corporations (MNCs). However, there is still a lack of consensus about the exact nature of the role played by culture in affecting knowledge transfer in multinational contexts. The purpose of this paper is to explore how the dynamics of national culture influence an organization operating in a cross-cultural business environment and how the company can benefit from cultural differences. We focused on a holistic single case study, the Generali Group, by performing content analysis of the evidence collected with qualitative coding techniques. We propose a framework, based on the integration of intercultural competences and the use of specific knowledge facilitation mechanisms, which allows knowledge to spread in a more easy and fluid way in multinational environments and supports MNCs in reconciling the knowledge transfer dilemma.

Financial Accountability & Management, 2024

Journal of Public Affairs Education, 2024

MECOSAN – Management ed Economia Sanitaria, 2024

Journal of Management and Governance, 2023

Public Money & Management, 2023

Azienda Pubblica, 2023

International Journal of Bank Marketing, 2023

Economia Pubblica - The Italian Journal of Public Economics and Law, 2022

International Journal of Entrepreneurial Behavior & Research, 2022

Waste Management, 2022

European Journal of International Management, 2021

Journal of Marketing Theory and Practice, 2022

Journal of Small Business and Enterprise Development, 2021

Design/methodology/approach
Using a sample of 244 Italian SMEs, data were collected through an online survey and analyzed with structural equation modeling techniques.

Originality/value
This study demonstrates that social cognitive theory is a relevant tool to measure cultural intelligence development in small business settings.

Sinergie, Italian Journal of Management, 2020

SAGE Research Method Cases, 2020

Knowledge Management Research & Practice, 2019

Journal of Global Fashion Marketing, 2018

Cross Cultural & Strategic Management, ISSN: 2059-5794, 2018

Originality/value
The paper suggests the relevance and usefulness of adopting Yin Yang wisdom to uncover the dynamic process of cultural learning in Western scenarios.

Knowledge Management Research & Practice, 2017

Proceedings of - The PMUni International Conference on Project Management: PMUni 2017 Workshop, ISBN: 978-615-00-0692-5, 2017

This paper focuses on the effect of sectoral and national culture on the preferred culture profil... more This paper focuses on the effect of sectoral and national culture on the preferred
culture profiles of project organizations operating in the IT sector in Hungary and Italy to reveal
which has a stronger effect. The results of the research study show that the IT sector in both
countries is characterized by a culture profile of Clan domination, but there is also a difference
between the preferred culture profiles of the project organizations in both countries due to one
national cultural dimension (masculinity) and thus the effect of national culture is stronger than
the effect of sectoral culture.

Proceedings of - The 12th International Forum on Knowledge Asset Dynamics: Knowledge Management in the 21st Century: Resilience, Creativity and Co-creation - IFKAD 2017, E-Book ISBN: 978-88-96687-10-9, E-Book ISSN: 2280-787X, 2017

Purpose – The role played by cultural distance in affecting IJVs’ knowledge management is not we... more Purpose – The role played by cultural distance in affecting IJVs’ knowledge management is not well understood as there is still a lack of consensus among the main literature. First, the influence of cultural differences on IJV’s knowledge management has generated contradictory results. Second, how and why national and organizational culture affect IJV’s knowledge management remain vague. The main aim of this study is to fill this gap in the literature, by investigating how the dynamics of national and organizational culture influence knowledge management processes in IJVs operating in a cross-cultural business environment.

Design/methodology/approach – We adopted a cross-case analysis, based on an embedded case study (the IJVs of the Generali Group in China with China National Petroleum Corporation and in India with Future Group). We used multiple sources of evidence: interviews, field observations, and internal document analysis. We performed cases analysis following a four-step method: within-case analysis, data reduction, cross-case analysis, and conclusion drawing/verification. In order to provide a more systematic visualization and comparison of all the cases at once, a meta-matrix by categories and research questions was also displayed.

Originality/value – There is still a lack of consensus about the exact nature of the relationship between cultural differences and IJVs’ knowledge management. What kind of impacts does cultural distance have on IJVs’ knowledge management? Which is the role of national and organizational culture in affecting IJVs? Do they have a direct or mediated influence on IJVs’ knowledge management? There is still a lot of debate about these questions and a deeper knowledge of how national and organizational culture are interrelated and affect IJVs’ knowledge management processes is therefore needed.

Practical implications – The paper provides managers with guidelines on how to cope with cultural distance issues when dealing with IJVs’ partnership processes (negotiating terms, managing the IJV, transferring and managing knowledge to the IJV).

Proceedings of - The 11th International Forum on Knowledge Asset Dynamics: Towards a New Architecture of Knowledge: Big Data, Culture and Creativity - IFKAD 2016, E-Book ISBN: 978-88-96687-09-3, E-Book ISSN: 2280-787X, 2016

Purpose – The purpose of this paper is to explore how the dynamics of national and organizational... more Purpose – The purpose of this paper is to explore how the dynamics of national and organizational culture influence an organization operating in a cross-cultural business environment and how the company benefits from cultural differences in terms of competitive advantage, high performance, innovation, and leadership. Some scholars (for example Jing et al., 2014; Chen et al., 2010; Qin et al., 2008; Bhagat et al., 2002) argued that national culture acts as a signiﬁcant barrier to knowledge transfer. However, the integration and learning from other cultures over time lead MNCs to manage the dynamic balancing and integration of the knowledge portfolio.

Design/methodology/approach – We adopted an instrumental case study methodology based on multiple sources of evidence: interviews, field observations, and internal document analysis. In particular, we focused on a holistic single case study, the Generali Group. We performed content analysis of the evidence collected by using qualitative coding techniques (Strauss and Corbin, 1998). The data collected were transcribed into the Nvivo software to provide a basis for data analysis. The key themes that emerged from the content analysis were the following: (i) sticky knowledge; (ii) knowledge facilitation; (iii) improving organizational performance.

Originality/value – This paper represents a first step to move away from rather simplistic and static interpretations of national culture, and to investigate the complexity of value orientations from a more critical and dialogic standpoint. In this sense, the paper tried to emphasize the all-dimensional learning of cultures and its impact on the dynamic portfolio of available values of a specific organization.

Practical implications – The paper provides managers with guidelines on how to better understand the role played by national culture on their organizational and knowledge management strategies and practices.

Proceedings of - The 16th European Conference on Knowledge Management - ECKM2015, E-Book ISBN: 978-1-910810-47-7, E-Book ISSN: 2048-8971, Book version ISBN: 978-1-910810-46-0, Book Version ISSN: 2048-0968, CD Version ISBN: 978-1-910810-48-4, CD Version ISSN: 2048-898X, 2015

The theme of risk governance in the banking industry has become a core aspect for regulators in p... more The theme of risk governance in the banking industry has become a core aspect for regulators in particular since the financial crisis of 2007. The excessive exposure of many financial intermediaries to certain risk profiles (in particular credit and liquidity risks) is due to a set of causes, among which the lack of an adequate level of risk cultures. This term identifies the overall behavior of human resources and organizations when managing, monitoring, and dealing with specific risk profiles. Although banks have used professionalism and relevant methodologies with reference to risk management, this has not generated a further spread of the related skills throughout the organizational structure. This has generated a significant and widespread risk vulnerability of credit institutions. The main causes of this situation are probably to be found in the progressive development of "Originate To Distribute" management models, instead of the traditional "Originate To Hold" models, that led to a sort of supremacy of financial activities over the usual credit ones. The main aim of this study is to suggest that the recovery of an adequate sensitivity to the risk management can be effectively achieved through the use of knowledge management techniques able to influence values, norms, and practices of the members of the organization. The implementation of the related knowledge management process must follow a particular framework to ensure that all the activities needed to create, use, share, and preserve knowledge have been taken into consideration. Even though knowledge management is able to promote the strengthening of an adequate corporate risk culture, it is believed that at least two kinds of problems may occur: the mere partial diffusion of knowledge management general experiences within the banking sector and the lack of the joint presence of specific conditions able to help risk knowledge management tests achieve the desired results.

Proceedings of - The 13th International Conference of the Society for Global Business & Economic Development, ISBN: 978-88-907795-7-2, 2014

Customer motivation and satisfaction have attracted the attention of bank management for a long t... more Customer motivation and satisfaction have attracted the attention of bank management for a long time. They are key factors to better understand consumer behavior and encourage repeat purchase and customer loyalty.
The study has involved the submission of a questionnaire to 600 customers of small-sized co-operative banks in the North-eastern part of Italy. The main factors that are believed to characterize the originality of the contribution are identified in the following aspects:
- Italy has been facing the most profound economic crisis of the post-war period and, in this context, similar analyses have not been implemented yet;
- Motivation and customer satisfaction surveys are less common for small-sized banks even if their core competitive advantage lies in a higher presence in the local market and in a higher degree of closeness to the customer’s needs;
- The hypotheses were tested with SEM (Structural Equation Modeling) techniques.

Proceedings of the “55th Annual Meeting of the Academy of International Business: Bridging the Divide: Linking IB to Complementary Disciplines and Practice”, ISSN 2078-0435 (Print), 2078-4430 (CD-rom), 2013

The aim of this panel is to discuss the emergent Yin Yang perspective on culture (Fang, 2012) and... more The aim of this panel is to discuss the emergent Yin Yang perspective on culture (Fang, 2012) and its applications in cross-cultural management in the age of globalization through case studies in diverse national and organizational contexts. An approach that is deeply rooted in Chinese philosophy, a Yin Yang perspective posits that all cultures (e.g., national culture, regional culture, organizational culture) are dynamic, and that apparently paradoxical value orientations are constantly shaped and re-shaped depending on situation, context and time. Through seven presentations, this panel will examine the potential of the Yin Yang thinking to address the challenges and benefits associated with managing people in diverse intra- and international business environments, as well as to gain deeper understanding of national cultures and intra-national diversity. Furthermore, the panel will address the relationship between the Yin Yang perspective and other dynamic approaches to the study of culture and cross-cultural management, thus building connections with some of the prevailing theoretical perspectives in these areas. In addition, the panel serves to stimulate discussion on the application of the Yin Yang thinking in the study of international human resources management, multicultural work teams and many other HR practices in a globalized context. Professor Rosalie L. Tung has accepted our invitation to serve as the discussant for this panel session.

Proceedings of - The 12th International Conference of the Society for Global Business & Economic Development, Vol. 3, ISBN-13: 978-0-9797659-8-8, ISBN-10: 0-9797659-8-6, CD Version: ISBN-13: 978-0-9797659-5-7, ISBN-10: 0-9797659-5-1, 2011

The progressive strengthening of economic and political relations in the North-Adriatic area and ... more The progressive strengthening of economic and political relations in the North-Adriatic area and their gradual formalization encouraged by the new institutional structures of Euro-regions are phenomena of central importance to the actual economic environment of the countries involved. These conditions significantly affect the strategic choices of local firms interested in penetrating the other markets of the area. In spite of the geographical proximity between Italy, Austria, Slovenia and Croatia, cultural differences still act as relevant determinants in leading foreign investment strategies. The aim of this study is to investigate the role played by cultural distance between Italy and Austria, Slovenia and Croatia, in influencing entry mode choices and strategies followed by companies of the North-eastern Italian region of Friuli-Venezia Giulia. The study was undertaken during the period January to December 2007 and involved the submission of a questionnaire to a sample of 129 companies. Multiple statistical analysis were used in this study. These procedures include exploratory factor analysis and Structural Equation Modelling (SEM).

Proceedings of the - 2010 Networking and Electronic Commerce Research Conference (NAEC 2010), ISBN: 978-0-9820958-3-6, 2010

Although Computer-Mediated Communication (CMC) systems are increasingly used in the e-age, their ... more Although Computer-Mediated Communication (CMC) systems are increasingly
used in the e-age, their performance may be undermined by their limits. In particular,
lack of interactivity and inadequate modes of communication makes
CMC unable to deal with intercultural challenges. Virtual Worlds (VWs),
namely graphical representations of an online environment, may be useful tools
to overcome such limitations. However, limited research is conducted on cultural
processes that take place in-world. This work aims to shed some light on
these processes and how they may affect business activities and collaborative
practices. Whilst the research is largely theoretical, we hypothesize it may offer
some useful insights to understand pros and cons of VWs as business platforms.

Proceedings of - The 11th International Conference of the Society for Global Business & Economic Development, Vol. 3, ISBN-13: 978-0-9797659-8-8, ISBN-10: 0-9797659-8-6, CD Version: ISBN-13: 978-0-9797659-5-7, ISBN-10: 0-9797659-5-1, 2009

The significance of cultural factors in the international economic environment has recently incre... more The significance of cultural factors in the international economic environment has recently increased thanks to economic, political and social aspects. The role of cultural elements has been emphasized by a wide range of studies, both from thetheoretical as well as the empirical point of view. Starting from the literature analysis, this paper tries to deepen thesubject by reassessing the definition of cultural factors in a specific context. The aim of this study is to analyze theeconomic opportunities and threats offered by a multicultural labor environment. The analysis will be focused, inparticular, on the strategies and practises followed by Italian companies to manage human resources in China, byestimating the growing influence of cultural differences on their economic performance. The aim of the study is to identifythe main cultural determinants that lead Italian companies to a better human resource management and performance in China.

Proceedings of the 8th Global Conference on Business & Economics, ISBN 978-0-9742114-5-9, 2008

The role of Italian small and medium enterprises (SMEs) in the international economic environment... more The role of Italian small and medium enterprises (SMEs) in the international economic environment has attracted many scholars for its peculiarities. In particular, their development and longevity paths are critical to a better understanding of the main characteristics of the global economy. Although they manage many of the same issues of other companies, they must also face specific problems, mainly related to their status and to the entrepreneurial behaviour of the firm owners.
Nevertheless, few empirical studies have stressed the importance of human resources and entrepreneurial behaviour for the performance and growth of Italian SMEs, especially in the international environment, where keen competition and difficulties of reaching the necessary resources are often insuperable barriers for SMEs.
The main goal of this study is to suggest a “holistic” model, in order to analyze the relations between the internal determinants of the internationalization process of SMEs, by integrating the individual-level with the firm-level features. The analysis, based on the theories of individual cognitive aspect, international expansion and business strategy, explores the process of internationalization of SMEs from a cognitive perspective. Therefore, the study aims to provide a better understanding of the deepest reasons that lead entrepreneurs towards distinctive paths of international development.
Finally, the present study stresses the central role played by individual expectations and risk perception in understanding the international expansion strategies of SMEs. In particular, it considers some significant relationships between international processes, human capital and the role played by the firm owner.

Proceedings of - The 10th International Conference of the Society for Global Business & Economic Development, Vol. 1, ISBN-13: 978-0-9797659-1-9, ISBN-10: 0-9797659-1-9, CD Version: ISBN-13: 978-0-9797659-0-2, ISBN-10: 0-9797659-0-0, 2007

The significance of ethnic networks in the international environment has been recently emphasized... more The significance of ethnic networks in the international environment has been recently emphasized by a wide range of studies, both from the theoretical as well as the empirical point of view. The ethnic networks represent complexes of interpersonal ties that allow to overcome the informal barriers in the international trade (costs of information, risk and uncertainty), by building mutual trust between the counterparts. Starting from the literature analysis, this paper try to deepen the subject by reassessing the definition of ethnic networks in different contexts. Our analysis will be focused, in particular, on the ethnic Chinese networks which have progressively strengthened and extended their influence on global markets. The aim of this paper is to investigate the role of ethnic networks in international trade by estimating the increase in bilateral trade attributable to ethnic Chinese networks, suggesting that their role in overcoming informal trade barriers is economically important.

Cacucci Editore, ISBN: 979-12-5965-046-7, 2021

SIMA, International Series in Advanced Management Studies, Springer International Publishing, Hardcover ISBN 978-3-319-77880-8, eBook ISBN: 978-3-319-77881-5, 2018

This book describes how a deeper knowledge and understanding of cultural differences represents a... more This book describes how a deeper knowledge and understanding of cultural differences represents a meaningful and useful tool for management of companies, and in particular SMEs, in the People’s Republic of China. After introductory chapters on the internationalization of SMEs and the role played by management in this process, the authors explore the implications of academic discourses on culture and its dimensions for company management. The influence of Chinese cultural roots and the country’s current cultural environment on management is then examined, with provision of guidance on response to the identified challenges. A key feature of the book is the presentation of important recent fieldwork in the main economic regions of China. This research further clarifies how business culture and cultural differences impact on company activities in China and casts light on various aspects of the adaptive capability of SMEs within the country, highlighting the value of cultural awareness and intelligence. The book will be of interest to academics and practitioners alike.

Chapters from the Academic Aspect of Project Management - Research and Teaching Methodologies, Bálint Blaskovics and Csaba Deák (eds.), ISBN: 978-615-00-0693-2, 2017

This chapter focuses on several different levels of culture and their effect on project organizat... more This chapter focuses on several different levels of culture and their effect on project organizations operating in the IT sector in Hungary and Italy. The research study in this chapter aims to reveal whether sectoral or national culture has a stronger effect on these project organizations and their preferred culture profiles. The results of the study show that the IT sector in both countries is characterized by a culture profile of Clan domination, but there are also differences between the preferred culture profiles of the project organizations in both countries due to one national cultural dimension (which is masculinity) and thus the effect of national culture is stronger than the effect of sectoral culture of the IT sector.

Fashion Tales. Feeding the Imaginary, Peter Lang AG, ISBN: 978-3-0343-2787-9 pb.; ISBN: 978-3-0343-2788-6 eBook; ISBN: 978-3-0343-2789-3 EPUB; ISBN: 978-3-0343-2790-9 MOBI, 2017

Brusati L., Fedele P., Ianniello M. (a cura di), “Economia e Comunità: Cinque Anni a Servizio del Territorio”, ISBN: 978-88-8420-731-9, 2012

La Repubblica Popolare Cinese, con circa un quinto della popolazione mondiale e uno dei tassi di ... more La Repubblica Popolare Cinese, con circa un quinto della popolazione mondiale e uno dei tassi di crescita dell'economia più marcati, rappresenta una realtà che non può essere ignorata. Il sentiero di riforme, inaugurato da Deng Xiaoping nel 1978, ha posto le fondamenta per una crescita la cui influenza sembra ben lungi dall'essersi esaurita. L'adesione del paese alla World Trade Organization (WTO) nel 2001, i Giochi olimpici di Pechino del 2008 e il recente Expo mondiale di Shanghai del 2010, hanno riproposto la Cina quale protagonista della scena internazionale.

De Vergottini G., Cevolin G., Russo I. (edited by), “Fenomenologia di una Macro Regione. Sviluppi Economici, Mutamenti Giuridici ed Evoluzioni Istituzionali nell’Alto Adriatico tra Età Moderna e Contemporanea. Volume II. Percorsi Economici ed Istituzionali”, ISBN: 978-88-6393-056-6, 2012

Al fine di meglio comprendere i fattori e le componenti che possono influenzare la ricerca interc... more Al fine di meglio comprendere i fattori e le componenti che possono influenzare la ricerca interculturale e il cross-cultural management appare opportuno indagare in misura più compiuta il fenomeno culturale, sottolineandone i principali aspetti e strutture.

Maggioni V., Potito L., Viganò R. (edited by), “Corporate governance: governo, controllo e struttura finanziaria”, ISBN: 978-88-15-13294-9, 2009

Il ruolo delle piccole imprese italiane a connotazione prevalentemente familiare nel panorama int... more Il ruolo delle piccole imprese italiane a connotazione prevalentemente familiare nel panorama internazionale ha attratto l'attenzione di numerosi studiosi per le proprie peculiarità, difficilmente riscontrabili in altri contesti socio-economici. Più precisamente, la letteratura di Export Marketing ha distinto le principali determinanti del comportamento esportativo delle imprese in due macroclassi: le determinanti interne e quelle esterne. Mentre queste ultime sono state ampiamente considerate dalla letteratura macroeconomica, con particolare riferimento agli studi sul commercio estero, le determinanti interne hanno attratto l'attenzione della letteratura di management. La crescente importanza riconosciuta da tali fattori interni all'impresa nel favorire o sfavorire i percorsi di crescita internazionale delle imprese offre spunti di ricerca particolarmente interessanti. L'assetto organizzativo, le caratteristiche del management, il comportamento imprenditoriale, il capitale umano rappresentano solo alcuni dei più salienti esempi di elementi inscindibilmente legati alla performance fatta registrare dalle imprese sugli scenari internazionali. Ciò risulta vero per ogni impresa impegnata nell'attività esportativa, ma ancor più per le imprese minori, nelle quali le scelte dell'imprenditore-proprietario assurgono al ruolo di veri e propri diktat. Ciononostante, pochi studi empirici si sono soffermati sull'importanza che le risorse umane e il comportamento imprenditoriale assumono con riferimento alla performance e alla crescita delle imprese italiane, soprattutto in un'ottica internazionale, dove la strenua concorrenza e la difficoltà nel reperire le risorse necessarie rappresentano delle barriere spesso insormontabili per le ridotte dimensioni delle imprese familiari. A differenza di quanto accade nei mercati nazionali, operare in mercati esteri comporta una serie di problematiche difficilmente affrontabili senza l'ausilio di un capitale umano adeguatamente preparato. Ogni paese presenta infatti notevoli differenze culturali, sociali, geografiche, politiche, 1 Il presente contributo è frutto del lavoro congiunto degli autori, tuttavia ad Alessio Lokar va attribuito il paragrafo 1, a Michela C. Mason i paragrafi 2 e 5 a Rubens Pauluzzo i paragrafi 3 e 4.