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This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.

The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.

Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.

Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.

This study aims to investigate the synergies between the economic environment and the smart living dimension embedded in the current smart city initiatives, focusing on the localization of female entrepreneurship in contemporary cities. This interaction is under-investigated and controversial as it includes cities' practices enabling users and citizens to develop their potential and build their own lives, affecting entrepreneurial and economic outcomes. Building upon the perspective of the innovation ecosystems, this study focuses on the impact of smart living dimensions and R&D investments on the localization of female entrepreneurial activities.

The study uses a Generalized Method of Moments (GMM) and a panel dataset that considers 30 Italian smart city projects for 12 years to demonstrate the relationship between smart living practices in cities and the localization of female entrepreneurship. The complementary effect of public R&D investment is also included as a driver in the “smart” city transition.

The study found that the advancement of smart living practices in cities drives the localization of female entrepreneurship. The study highlights the empirical results, the interaction over the years and a current overview through choropleth maps. The public R&D investment also affects this relationship.

This study advances the theoretical discussion on (1) female entrepreneurial intentions, (2) smart city advancement (as a context) and (3) smart living dimension (as a driver) and offers valuable insight for governance and policymakers.

This study offers empirical contributions to the preliminary academic debate on enterprise development and smart city trajectories at the intersection between human-based practices and female entrepreneurship.

This study offers empirical contributions to the preliminary academic debate on enterprise development and smart city trajectories at the intersection between human-based practices and female entrepreneurship. The findings provide valuable insights into the localization of female entrepreneurship in the context of smart cities.

The purpose of this paper is to describe how first-line managers (FLMs) in home care (HC) reason about the opportunities and obstacles to lead the work according to the individual’s needs and goals.

In this participatory appreciative action reflection project, eight managers within one Swedish municipality were interviewed. The data were analysed using a thematic analysis.

The results showed a polarization between two different systems that FLMs struggle to balance when attempting to lead HC that adapts to the needs and goals of individuals. One system was represented by the possibilities of a humane system, with human capital in the form of the individual, older persons and the co-workers in HC. The second system was represented by obstacles in the form of the economic needs of the organization in which the individual receiving HC often felt forgotten. In this system, the organization’s needs and goals governed, with FLMs needing to adapt to the cost-effectiveness principle and keep a balanced budget. The managers had to balance an ethical conflict of values between the human value and needs-solidarity principles, with that of the cost-effectiveness principle.

The FLMs lack the opportunity to lead HC according to the needs and goals of the individuals receiving HC. There is a need for consensus and a value-based leadership model based on ethical principles such as the principles of human value and needs-solidarity to lead the HC according to the individual’s needs and goals.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

Industry 4.0 defines the application of digital technologies on business infrastructure and processes. With the increasing need to take into account the social and environmental impact of technologies, the concept of Society 5.0 has been proposed to restore the centrality of humans in the proper utilization of technology for the exploitation of innovation opportunities. Despite the identification of humans, resilience and sustainability as the key dimensions of Society 5.0, the definition of the key factors that can enable Innovation in the light of 5.0 principles has not been yet assessed.

An SLR, followed by a content analysis of results and a clustering of the main topics, is performed to (1) identify the key domains and dimensions of the Industry 5.0 paradigm; (2) understand their impact on Innovation 5.0; (3) discuss and reflect on the resulting implications for research, managerial practices and the policy-making process.

The findings allow the elaboration of a multileveled framework to redefine Innovation through the 5.0 paradigm by advancing the need to integrate ICT and technology (Industry 5.0) with the human-centric, social and knowledge-based dimensions (Society 5.0).

The study detects guidelines for managers, entrepreneurs and policy-makers in the adoption of effective strategies to promote human resources and knowledge management for the attainment of multiple innovation outcomes (from technological to data-driven and societal innovation).

This research aims to explore whether or how organizations adopt people analytics (PA), its value and potential socio-technical factors that can enable or hinder PA projects by disrupting and reshaping human resource management. We do this by focusing on the Italian context.

We conduct a scoping review of data collected between 2018 and 2022 via Google Alerts (GA), a content change detection and notification service that is gaining popularity in scholarly research.

Our findings suggest that the diffusion of PA applications in Italy, especially those of a descriptive nature, is growing. Most of the existing PA applications are positioned in a positive technocratic light, envisioning the value of PA for both employees and organizations. The value for the latter appears to be direct, while the value for employees is realized through organizational initiatives. The findings also suggest that while enablers can vary between PA application types, the barriers, especially technological and environmental, are generic for both descriptive and predictive/prescriptive PA applications.

Theoretically, we propose a framework for analyzing PA applications, their values, enablers and barriers. Methodologically, we present and describe in detail a novel approach, drawing on GA that can be used to study PA in specific contexts. Practically, our study serves as a helpful point of reference for managers planning or implementing PA in Italy, for benchmarking PA in Italy over time and for comparative international studies.

The purpose of this paper is to explore the emergence of innovation in smart service systems to conceptualize how actor’s relationships through technology-enabled interactions can give birth to novel technologies, processes, strategies and value. The objectives of the study are: to detect the different enablers that activate innovation in smart service systems; and to explore how these can lead dynamically to the emergence of different innovation patterns.

The empirical research adopts an approach based on constructivist grounded theory, performed through observation and semi-structured interviews to investigate the development of innovation in the Italian CTNA (Italian acronym of National Cluster for Aerospace Technology).

The identification and re-elaboration of the novelties that emerged from the analysis of the Cluster allow the elaboration of a diagram that classifies five different shades of innovation, introduced through some related theoretical propositions: technological; process; business model and data-driven; social and eco-sustainable; and practice-based.

The paper embraces a synthesis view that detects the enabling structural and systems dimensions for innovation (the “what”) and the way in which these can be combined to create new technologies, resources, values and social rules (the “how” dimension). The classification of five different kinds of innovation can contribute to enrich extant research on value co-creation and innovation and can shed light on how given technologies and relational strategies can produce varied innovation outcomes according to the diverse stakeholders engaged.

The paper investigates how the engagement of a group of actors (the volunteers), previously unexplored in service ecosystems literature, contributes to generating new co-creation activities and well-being outcomes in the healthcare service ecosystem (HSE). Moreover, the study analyses how the provision and integration of volunteers’ resources help to explain the HSE self-adjustment favouring the re-humanisation of service.

The article zooms in on the volunteers’ activities in an HSE. A qualitative approach is adopted, and an empirical investigation is grounded in data gathered from Kids Kicking Cancer (KKC) Italia, a volunteer association operating in the paediatric oncology ward of Italian hospitals. Data are collected and triangulated through in-depth interviews, volunteers’ diaries and observations. The analysis is conducted by adopting an interpretative thematic analysis technique.

The study provides a conceptual framework explaining how volunteers’ value co-creation activities influence the HSE’s self-adjustment by leading to a re-humanisation of services. The paper also contributes to the state of knowledge by identifying seven categories of volunteers’ value co-creation activities, two of which are completely new in the literature (co-responsibility and empowerment).

The paper contributes to the service research literature by identifying empirically grounded value co-creation activities extending the understanding of self-adjustment and re-humanisation of the service ecosystem.

The competition in the academe has always been tough, but today, the academe seems to be more like an industry than an academic community as academics are evaluated through quantified and economic means.

This article leans on Heidegger’s thoughts on the essence of technology and his ontological view on being to show the dangers that lie in this quantification of researchers and research.

Despite the benefits that information systems (ISs) offer to people and research, it seems that technology has made it possible to objectify researchers and research. This has a negative impact on the academe and should thus be looked into especially by the IS field, which should note the problems that exist in its core. This phenomenon of quantified academics is clearly visible at academic quantification sites, where academics are evaluated using metrics that count their output. It seems that the essence of technology has disturbed the way research is valued by emphasising its quantifiable aspects. The study claims that it is important to look for other ways to evaluate researchers rather than trying to maximise research production, which has led to the flooding of articles that few have the time or interest to read.

This paper offers new insights into the current phenomenon of quantification of academics and underlines the need for critical changes if in order to achieve the academic culture that is desirable for future academics.

This study aims to investigate the satisfaction of farmers with the compensation policy for wildlife-caused damages and its influencing factors, analyze the current situation of satisfaction with the compensation policy among farmers, identify factors significantly affecting satisfaction, and explore ways to optimize the compensation policy and improve the satisfaction of farmers based on the effects of various influencing factors.

The Xishuangbanna National Nature Reserve in Yunnan Province, China, is selected as the research area for the study. Through field interviews, 370 valid questionnaires were collected to obtain relevant data on farmers' satisfaction with the compensation policy for wildlife-caused damages. The Oprobit model is utilized to explore the factors influencing farmer satisfaction and to analyze their underlying reasons.

The study reveals that farmers in the communities surrounding the Xishuangbanna National Nature Reserve generally experience low satisfaction with the compensation policy, particularly concerning satisfaction with compensation amounts, which tends to be dissatisfied on average. Satisfaction with the compensation policy is significantly influenced by individual characteristics and household labor structure, while the degree of human-wildlife conflict, wildlife conservation attitudes and household income structure have insignificant impact. Among individual characteristics, gender, education level, health status, and ethnicity are highly significant. In household labor structure, the number of agricultural laborers, non-agricultural laborers, and household agricultural labor time are highly significant.

Building on the overall satisfaction of farmers with the compensation policy, this study further decomposes policy satisfaction into satisfaction with compensation amounts, coverage, and procedures. It provides more targeted recommendations for enhancing satisfaction with the compensation policy, which can help effectively mitigate human-wildlife conflicts and achieve harmonious coexistence between humans and nature.