ABSTRACT: (THE EXTERNAL REPORTING OF SERVICE ENTERPRISES AND THE ARTICLE 2428 OF THE CIVIL CODE). Nowadays, the information given through the financial statements, it is modified by the need to represent the intangible asset. In the knowledge society and information, there are significant changes that have characterized the modern enterprise. In the case of service companies, which are characterized as typical businesses of the knowledge society, it is observed that the enhancement of intangible resources affect the process of service delivery and they are transferred in the form of knowledge through various transactions. The birth of these companies has enabled the spread of the sale of ideas, creativity, design and service. The value of the services is formed by virtue of the intangible characteristics perceived by individuals who take the "consumer experience". In this sense, the importance of the intellectual asset draws the legislation and expands of economic and financial communications business. For this reason, the traditional reporting or the financial statements is linked to the voluntary report by informing all stakeholder about immaterial performances. So, this research aims to analyze the information system of service enterprises, according to civil law, in light of the integration of sustainable information and financial data. In this direction, knowledge represents the cornerstone of a management process. Empirical observation of this research, conducted on a sample of 50 service companies listed by italian market, is intended to demonstrate the strategic value of the information, included in the report on company management services. So, it’s very important to have a full disclosure on tangible and intangible performances. The work of research is the goal of advancing an additional suggestion of the management report in order to fill information gaps that were found.
L'informativa esterna delle imprese di servizi e le novità introdotte nell'art. 2428 del codice civile. Alcune evidenze empiriche
FORMISANO, Vincenzo;RUSSO, Giuseppe;CELENZA, Domenico;LOMBARDI, Rosa
2012-01-01
Abstract
ABSTRACT: (THE EXTERNAL REPORTING OF SERVICE ENTERPRISES AND THE ARTICLE 2428 OF THE CIVIL CODE). Nowadays, the information given through the financial statements, it is modified by the need to represent the intangible asset. In the knowledge society and information, there are significant changes that have characterized the modern enterprise. In the case of service companies, which are characterized as typical businesses of the knowledge society, it is observed that the enhancement of intangible resources affect the process of service delivery and they are transferred in the form of knowledge through various transactions. The birth of these companies has enabled the spread of the sale of ideas, creativity, design and service. The value of the services is formed by virtue of the intangible characteristics perceived by individuals who take the "consumer experience". In this sense, the importance of the intellectual asset draws the legislation and expands of economic and financial communications business. For this reason, the traditional reporting or the financial statements is linked to the voluntary report by informing all stakeholder about immaterial performances. So, this research aims to analyze the information system of service enterprises, according to civil law, in light of the integration of sustainable information and financial data. In this direction, knowledge represents the cornerstone of a management process. Empirical observation of this research, conducted on a sample of 50 service companies listed by italian market, is intended to demonstrate the strategic value of the information, included in the report on company management services. So, it’s very important to have a full disclosure on tangible and intangible performances. The work of research is the goal of advancing an additional suggestion of the management report in order to fill information gaps that were found.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
