历史上基于理想的问责制:意大利玻璃制造商家族企业的案例

IF 0.9 Q4 MANAGEMENT
Eleonora Masiero, G. Leoni, Carlo Bagnoli
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引用次数: 1

摘要

目的本文旨在探讨过去家族企业中基于理想的问责制(IBA)的历史根源。它研究了一位最新的企业主对意大利长寿家族企业历史的叙述,以确定它是如何以及在多大程度上被用来履行更合乎道德的责任形式的。设计/方法论/方法对巴罗维尔家族企业最年长的领导人安吉洛·巴罗维尔未发表的手稿进行了广泛的主题分析,了解IBA的概念框架。发现回顾性叙述将家族所有者作为IBA的一种手段,向现在和未来几代家族所有者揭示了激励祖先在几个世纪里维持家族企业的价值观和理想,尽管他们的财务表现或处境艰难。研究局限性/含义本文揭示了基于家族企业历史叙事的IBA的历史根源。它通过展示理想和价值观与家族企业发展和维持的历史相关性,为管理和家族企业历史做出了贡献。实践意义这项研究为IBA在当代企业中的更大应用开辟了道路,它是一种促进和传播更道德的问责形式的工具,并在更大程度上支持建设一个更道德的社会。独创性/价值本文将为家族企业设想的新开发的IBA框架与管理历史视角联系起来,展示了其在商业文化代际传递中的潜力。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Ideals-based accountability through history: the case of an Italian glass-maker’s family business
Purpose This paper aims at exploring the historical roots of ideals-based accountability (IBA) in a family business of the past. It examines the narrative accounts of the history of an Italian long-lived family business written by one of its latest business owners to determine how and to what extent it was used to discharge a more ethical form of accountability. Design/methodology/approach An extensive thematic analysis informed on the conceptual framework of IBA is conducted on the unpublished manuscript by Angelo Barovier, the oldest leader of the Barovier’s family business. Findings The retrospective narrative served the family owner as a means for IBA, unveiling to the present and future generations of family owners the values and ideals that had motivated the ancestors to sustain the family business throughout the centuries despite the financial performance or the adversities. Research limitations/implications This paper reveals the historical roots of IBA as grounded in family business historical narratives. It contributes to management and family business history by showing the historical relevance of ideals and values for the development and sustainment of a family business. Practical implications This study opens to a larger application of IBA also in contemporary businesses, as a tool to foster and disseminate a more ethical form of accountability and to a further extent support the construction of a more ethical society. Originality/value This paper connects the newly developed IBA framework, conceived for family businesses, to a management history perspective showing its potential for the intergenerational transmission of business culture.
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来源期刊
CiteScore
3.00
自引率
50.00%
发文量
28
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