RISULTATI RICERCA

Secondary school appears to be the most suitable educational pathway for reducing differences in student achievement, particularly those resulting from socioeconomic, linguistic, and cultural disadvantages, which, if not effectively addressed, can negatively impact the entire schooling process. Therefore, intervening in teachers’ professional development can have a critical influence on educational outcomes by reducing student disparities. The article describes an intervention model implemented as part of a PRIN2022 project that aimed to design teaching tools by modeling educational and learning practices experienced in classrooms.

The study investigates the perceptions of teachers in Spain and Italy concerning their practices associated with teaching excellence. Grounded in recent theoretical frameworks on teaching professional competence, the research adopts an exploratory cross­national design to analyze excellence in everyday teaching. A total of 235 teachers from both countries participated in the study by completing a structured questionnaire composed of a validated scale measuring teaching excellence. Statistical analyses, including descriptive statistics, t­tests, and exploratory factor analysis, were used to compare the results across national contexts. The findings reveal a strong shared commitment among teachers to participatory and reflective teaching practices, with notable differences in dimensions such as pedagogical innovation and subject­matter expertise. The study concludes by emphasizing the importance of designing both initial and in-service teacher education programs that support reflective practices and strengthen professional development pathways.

This study presents the development and psychometric validation of the Teaching Competencies in Controversial Issues Instruction Scale (TC-CIS), designed to measure perceived self­efficacy and institutional support in the didactic treatment of controversial issues. A cross-sectional instrumental design was applied to a sample of 684 Spanish social and experimental sciences teachers. Following an item development process based on a literature review and expert judgment (BW = 0.95; AC2 = 0.95), the 10­item scale underwent Confirmatory Factor Analysis. The resulting bifactorial model demonstrated an excellent fit (?²/df = 1.15; CFI = 0.998; TLI = 0.997; RMSEA = 0.015; SRMR = 0.018), with factor loadings ranging from 0.79 to 0.87 and a low correlation between factors (r = 0.02). Internal reliability was high (a_total = .86; ? = .86; FC = .96), and convergent validity was satisfactory (AVE = .67). Moreover, configural, metric, scalar, and strict invariance were confirmed across gender, age, origin, educational stage, and prior training (?CFI = 0.01). However, predictive validity analysis indicated a limited discriminatory capacity regarding teachers’ formative intention (AUC = 0.572). It can be concluded that the Teaching Competencies in Controversial Issues Instruction Scale (TC­CIS) provides a brief, robust, and culturally stable measure of teaching competencies for addressing sensitive or controversial issues in Social and Experimental Sciences classrooms, although its predictive power needs further specification and its applicability in international contexts should be explored.

Video analysis as a tool for teacher education and professional development is the focus of an extensive international literature. Findings of research on this topic show, also with particular reference to mathematics teaching, that video analysis can foster the development of specific skills related to the construct of “teacher noticing”. Based on these premises, the paper presents the methodology and some results of an empirical research aimed at exploring the effects of the use of video analysis within an integrated workshop on “Teaching Innovation and Educational Technologies” and “Mathematics Teaching”, designed and implemented by the research group during the academic year 2023/24 in the Degree Program in Primary Teacher Education at the University of Bologna. The results examined highlight the potential of video analysis to promote in future teachers skills of analysis and reflection on teaching practices useful to support their continuous improvement.

This paper aims to investigate the impact of intellectual capital on firm profitability within innovative start-ups in Italy, as a management control indicator, also analyzing the role of corporate governance in moderating this relationship. GLS and OLS regression analyses have been conducted on a 3-year panel by using two accounting-based indicators (return on assets and return on equity) as the dependent variables and the value-added intellectual coefficient (VAIC) as the main explanatory variable. The corporate governance role has been proxied by several interaction variables, such as directors’ age, gender diversity, and managerial ownership. Findings suggest that intellectual capital has a positive effect on profitability, and corporate governance characteristics moderate this relationship. The study seeks to go a step forward in understanding the short-term success of start-ups by contributing to resource-based, resource-dependency, and agency theories. Important implications emerge for start-up founders to consider human resources as a driver of short-term success, paying particular attention to board heterogeneity and ownership structure.

The recent rise in environmental dynamism has intensified unintended employee behaviors, such as quiet quitting and great resignation, compelling organizations to adapt their management control systems (MCS) to remain competitive and resilient. Although the Sustainability Balanced Scorecard (SBSC) framework has demonstrated its effectiveness in managing such a level of complexity, its reliance on a static and linear perspective constrains its ability to address the dynamic nature of contemporary organizational challenges. To bridge this gap, this study proposes integrating the SBSC with the Dynamic Performance Management perspective. The resulting Dynamic Balanced Scorecard for Sustainability framework is designed to enable organizations to detect, monitor, and manage unintended employee behaviors, such as quiet quitting, within the context of uncertain and volatile environments. By incorporating dynamic cause-and-effect relationships and prioritizing non-financial performance indicators, this framework offers a more comprehensive approach to enhancing organizational resilience and sustainability.

The topic of sustainable development is becoming increasingly important for companies, both at the strategic and managerial levels, with important implications for reporting and disclosure. This is also true for family businesses, which represent the most common form of business organization in the world economy. This article aims to explore the influence of the high and long-standing family involvement in ownership and management on the adoption of sustainable development practices. To this aim, a qualitative methodology was employed through an in-depth single case study of a large family business located in central Italy. The findings highlight the importance of a potential conflict of interest that may arise in family businesses, namely conflict between different generations of the same family. The decision-making process is typically centralized in such firms, and it is strongly influenced by the strategic orientation of the family members in control, whose approach toward sustainability is often shaped by generational traits such as age or tenure in their role. In the case study, the first-generation entrepreneur prioritized economic and financial sustainability, while the second generation demonstrated a greater focus on reputation management and responsiveness to stakeholder demands. The case study also indicates that firm size facilitates the adoption of sustainable development practices, as large family businesses have greater financial capacity to invest in social and environmental initiatives as well as to engage external consultants to support the relative implementation process and the internal capacity building on sustainability-related issues.

Digital technologies play a pivotal role in driving innovation within organizations and are increasingly essential for generating value in today’s evolving business environment. Among these technologies, Business Intelligence (BI) stands out by enhancing organizational control, reducing risks, and offering data-driven insights to support decision-making. For small and medium-sized enterprises (SMEs), BI tools can be especially valuable in systematically addressing control-related challenges. However, current research on the use of BI in SMEs remains limited and tends to focus only on specific areas such as management control, risk management, and auditing. This study introduces a novel, integrated approach to business control systems, combining data and perspectives from the three aforementioned areas. By utilizing BI tools, this method generates interconnected, actionable information that supports the long-term success of SMEs. To date, no bibliometric reviews have specifically explored the application of BI in SME contexts. This research addresses that gap by conducting a bibliometric analysis to highlight the diversity of methodologies used and their relevance to SMEs. The goal is to advance the field, bridge existing gaps in the literature, and encourage innovation in BI applications. Findings show strong SMEs interest in BI, particularly for managing risks, conducting audits, and monitoring organizational transformation.

Despite the widely recognized potential of Business Analytics (BA) in enhancing decision-making and boosting business performance, organizations struggle to extract strategically valuable insights from data. The focus tends to be on data collection, cleansing, and storage, with less attention given to evaluating organizational, human, and cultural factors that can impact the successful adoption and institutionalization of these approaches. In light of this, the present research aims to examine how Business Analytics (BA) is incorporated into decision-making processes and to comprehend the institutional factors that influence their effective implementation. The study applies the theoretical framework developed by terBogt and Scapens (2019) to understand how the general archetype of BA is institutionalised through varied situated rationalities. The study utilizes an action research approach in a case where the company's objective was to determine how BA could assist in forecasting the costs of spare parts and maintenance. The findings show that the institutionalization of BA is linked to the presence of an "institutional entrepreneur" and institutional "conflicts", a deep understanding of the company's performance management model, an institutional environment ready for innovation, and an appropriate internal communication model. This study contributes to the existing literature by highlighting the need for a holistic approach to integrate BA into management control systems, and offers practical recommendations for organizations seeking to leverage BA for performance management.

Artificial Intelligence (AI) and digital transformation are currently the most influential forces in business and society. Although numerous studies have examined the impacts of various digital technologies in the field of Economia Aziendale, there is a need to consolidate and integrate these findings from different communities of practice. This paper aims to provide a comprehensive overview by conducting an integrative review of existing literature on digital technologies in Economia Aziendale, using Scopus and Web of Science databases to identify relevant studies. After careful selection, 25 literature reviews were analyzed. The analysis revealed limited connections among existing reviews, typically across different research communities, except within the AIS community. Some reviews cover multiple technologies using broad terminology, while others delve into specific technologies. Findings are organized within a comprehensive framework that delineates the antecedents and effects of digital technologies. Furthermore, the analysis identifies seven promising areas for future research exploration. This review aims to bridge gaps in the field by synthesizing knowledge across different communities, aiding scholars in contributing to broader discussions on digital technologies’ impact. For practitioners, the findings provide valuable insights for navigating the complexities of digital transformation, while policy-makers can use this review to prioritize interventions and allocate resources effectively.