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Assessing the Italian Innovative Start-Ups Performance with a Composite Index

This paper aims to assess the profitability and employees’ productivity of Italian innovative start-ups with a new composite index: the Start-ups Performance score (SP-score). In recent years, the Italian government has made several efforts to foster the economy, establishment, and growth of start-ups. Specifically, the issuing of the Italian Start-up Act in 2012 offers a unique opportunity to examine the Italian setting, given the special conditions that the government granted to the sta...

Il ruolo degli aspetti comportamentali e culturali del controllo di gestione: un'analisi comparativa a livello internazionale

A management control system is traditionally defined as a system of different parts linked to the planning and control activities. Firm dynamics’ growing complexity requires an extension of this definition of a management control system. The latter is required, because, in addition to such a system’s main features, (e.g., its management, organization, and control), socio-cultural values linked to specific countries also influence it. Nevertheless, works investigating management control system...

La capacità amministrativa delle Regioni italiane in un’ottica comparativa

This paper aims to investigate the «administrative capacity» of the Italian Regions from a comparative perspective. In particular, the analysis considers several variables linked to the administrative capacity to build a «composite indicator of administrative capacity». This could be a useful indicator to assess regional disparities from a new point of view. Indeed, administrative capacity represents a multidimensional concept since it is strictly linked to many variables. The results show th...

Etica aziendale e Corporate Governance

This paper aims to analyze the linkages between business ethics and corporate governance through the systematic analysis of literature according to a critical approach to contribute to the scientific debate on the topic. The ethical climate as established by corporate governance plays an important role in the success of the company. The relationship between ethics and governance is very close and the directives of the managers influence the ethical principles that the company intends...

Tailored Bayes: a risk modeling framework under unequal misclassification costs

Risk prediction models are a crucial tool in healthcare. Risk prediction models with a binary outcome (i.e., binary classification models) are often constructed using methodology which assumes the costs of different classification errors are equal. In many healthcare applications, this assumption is not valid, and the differences between misclassification costs can be quite large. For instance, in a diagnostic setting, the cost of misdiagnosing a person with a life-threatening disease as heal...

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