Internal Audit in Italian Universities: An Empirical Study
In: Procedia: social and behavioral sciences, Band 93, S. 2000-2005
ISSN: 1877-0428
12 Ergebnisse
Sortierung:
In: Procedia: social and behavioral sciences, Band 93, S. 2000-2005
ISSN: 1877-0428
Purpose: The purpose of this paper is to perform a critical analysis of the relationship between small- and medium-sized social enterprises (SMSEs) and banks. Based on the conceptual framework for the analysis of SME's credit availability developed by Berger and Udell (2006), this study aims to contribute to the current debate in two ways: first, outlining the characteristics of the lending technologies currently used by banks and financial institutions to evaluate SMSEs when they apply for credit; and second, discussing, based on the results of the empirical analysis, the coherence of these systems from the social ecosystem perspective and identifying areas for possible improvement. Design/methodology/approach: The paper develops a conceptual framework based on the model proposed by Berger and Udell (2006), which defines the characteristics of lending technologies that banks use to evaluate SMEs, and applies it to the case of SMSEs. To study the interplay of these lending technologies, the empirical analysis is based on a case study of five Italian banks. Data are collected from multiple sources to capture key dimensions of the problems analyzed. Findings: The paper provides empirical insight about the relationship between SMSEs and banks. The Italian case shows that the current lending infrastructure must be revised to support SMSE credit availability, and government policies affect the national financial institution structure. The relationship between SMSEs and Italian banks remains underdeveloped. Social implications: The research supports the scaling up of social business. Originality/value: This paper fulfills an identified need to study how social enterprises credit access can be enabled.
BASE
In: Public money & management: integrating theory and practice in public management, Band 33, Heft 1, S. 4-6
ISSN: 1467-9302
In: Journal of risk research: the official journal of the Society for Risk Analysis Europe and the Society for Risk Analysis Japan, Band 14, Heft 7, S. 779-797
ISSN: 1466-4461
In: Public money & management: integrating theory and practice in public management, Band 37, Heft 1, S. 55-62
ISSN: 0954-0962
In: Public money & management: integrating theory and practice in public management, Band 37, Heft 1, S. 55-62
ISSN: 1467-9302
In: International journal of public administration, Band 39, Heft 12, S. 927-939
ISSN: 1532-4265
In: International journal of public administration: IJPA, Band 39, Heft 12, S. 927-939
ISSN: 0190-0692
In: International journal of public administration: IJPA, S. 1-13
ISSN: 0190-0692
In: Public money & management: integrating theory and practice in public management, Band 35, Heft 6, S. 423-430
ISSN: 1467-9302
In: Public money & management: integrating theory and practice in public management, Band 35, Heft 6, S. 423
ISSN: 0954-0962
In: International journal of critical infrastructures: IJCIS, Band 11, Heft 2, S. 115
ISSN: 1741-8038