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Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

Recently emerged Packaging-as-a-Service (PaaS) systems adopt aspects of access-based services and triadic frameworks, which have typically been treated as conceptually separate. The purpose of this paper is to investigate the implications of blending the two in what we call “access-based triadic systems,” by empirically evaluating intentions to adopt PaaS systems for takeaway food among restaurants and consumers.

We derived relevant attributes of PaaS systems from a qualitative pre-study with restaurants and consumers. Next, we conducted two factorial survey experiments with restaurants (N = 176) and consumers (N = 245) in Germany to quantitatively test the effects of those system attributes on their adoption intentions.

This paper highlights that the role of access-based triadic system providers as both the owners of shared assets and the operators of a triadic system is associated with a novel set of challenges and opportunities: System providers need to attract a critical mass of business and end customers while balancing asset protection and system complexity. At the same time, asset ownership introduces opportunities for improved quality control and differentiation from competition.

Conceptually, this paper extends research on access-based services and triadic frameworks by describing an unexplored hybrid form of non-ownership consumption we call “access-based triadic systems.” Empirically, this paper addresses the need to account for the demands of two distinct target groups in triadic systems and demonstrates how factorial survey experiments can be leveraged in this field.

The main purpose of this paper was to evaluate the validation process of food safety control measures.

The validation of control measures has been analyzed at 50 food companies in Serbia. The sample included companies that produce food of both plant and animal origin and have certified food safety management systems. A total of 156 control measures that combat physical hazards (41.6%), followed by microbial hazards (34.0%) and chemical hazards (24.4%), have been analyzed. To enable quantification of the validation protocols, each control measure was assigned a score.

The validation scores showed that the highest level of validation was observed in large companies, as opposed to small and medium-sized companies (p < 0.05). The type of food safety hazards and the food sector did not reveal any statistical differences in-between the scores. The main approach to validating control measures was referring to the technical documentation of equipment used (52.6%), followed by scientific and legal requirements (30.7%). Less than 20% of the analyzed control measures were validated with operational data collected on-site. No mathematical modeling was observed for the sampled food companies. Future steps should include the development of validation guides for different types of control measures and training modules.

This study can serve as an improvement guide for food safety consultants, food safety auditors, certification bodies, inspection services, food technologists and food managers.

This study is one of the first to provide an insight into how food companies validate their control measures to combat microbial, chemical and physical food safety hazards.

The objective of this study is to investigate consumer motivations and purchase behaviors with respect to cookies with customized packaging and consumer interest in different types of customization in the Italian food industry.

The study was conducted by performing a quantitative analysis of 642 surveys collected via Google Forms. A repeated-measures ANOVA, univariate ANOVA, chi-squared test, correlation analysis and linear regression analysis were conducted using SPSS.

Customers buy cookies with customized packaging as personal gifts to someone they care about. The ability to insert their initials or a personalized phrase appears to increase customers’ positive attitudes toward buying cookies with customized packaging. Those interested in this type of customization are willing to pay more, regardless of the type of customization.

In the survey, only some types of customization not previously extracted from a focus group are explored, and the analysis covers only the food industry and does not take a cross-sectional approach. In addition, we specifically refer to the Italian market, which means that results cannot be generalized.

From a managerial perspective, our results highlight that food industry companies should take advantage of the opportunity to segment the demand for customized packaging with respect to consumers’ attitudes and their motivation toward food products.

From a theoretical perspective, this study analyzes consumer attitudes and behaviors toward purchasing cookies with customized packaging. From a managerial perspective, the results of the study highlight interesting courses of action for companies in the food industry that would like to use the tool of customization by intervening in terms of the packaging rather than the product itself.

This study aims to identify the challenges, promote respective solutions and construct strategies for the implementation of the halal supply chain in Indonesia’s small and medium-sized enterprises (SMEs).

This research used the analytic network process in nine respondents categorised into three groups of relevant stakeholders: government, academia and industry.

Seven essential criteria for the implementation of a halal supply chain in SMEs were identified, namely, the process, packaging, storage, transportation, fundamental aspects, supporting policy and technology. Notably, the high cost of adopting blockchain technology was the most crucial issue, particularly in SMEs.

Through the findings, several critical factors to consider in the implementation of halal supply chains for SMEs were identified. The investment in halal supply chain technology, which incurs a high cost carried by entrepreneurs, is a burden for SMEs. For this reason, further studies are required to formulate and develop cost-effective halal supply chain technology for SMEs.

To the best of the authors’ knowledge, this research is the first attempt of comprehensively mapping the barriers and developing strategic solutions to implement the halal supply chain by Indonesia’s SMEs.

The primary objective of this paper is to show a systematic and methodological approach for the digitalization of critical clinical pathways (CPs) within the healthcare domain.

The methodology entails the integration of service design (SD) and action research (AR) methodologies, characterized by iterative phases that systematically alternate between action and reflective processes, fostering cycles of change and learning. Within this framework, stakeholders are engaged through semi-structured interviews, while the existing and envisioned processes are delineated and represented using BPMN 2.0. These methodological steps emphasize the development of an autonomous, patient-centric web application alongside the implementation of an adaptable and patient-oriented scheduling system. Also, business processes simulation is employed to measure key performance indicators of processes and test for potential improvements. This method is implemented in the context of the CP addressing transient loss of consciousness (TLOC), within a publicly funded hospital setting.

The methodology integrating SD and AR enables the detection of pivotal bottlenecks within diagnostic CPs and proposes optimal corrective measures to ensure uninterrupted patient care, all the while advancing the digitalization of diagnostic CP management. This study contributes to theoretical discussions by emphasizing the criticality of process optimization, the transformative potential of digitalization in healthcare and the paramount importance of user-centric design principles, and offers valuable insights into healthcare management implications.

The study’s relevance lies in its ability to enhance healthcare practices without necessitating disruptive and resource-intensive process overhauls. This pragmatic approach aligns with the imperative for healthcare organizations to improve their operations efficiently and cost-effectively, making the study’s findings relevant.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

This study aims to assess green food packages’ role in sustaining a restaurant’s curbside pickup service on three stages of consumer experiences: choosing a restaurant, evaluating their experiences of a recent purchase and weighing their post-consumption behavioral intentions after the recent purchase.

The service encounters framework and relevant literature guided the development of the questionnaire. A Qualtrics panel data of 314 valid questionnaires were collected and analyzed with choice experience, ordinary least squares regression and PROCESS modeling.

First, word-of-mouth (WOM) and function encounters significantly influence consumers’ first-time curbside pickup purchasing decisions. Then, service results encounter (besides distributor encounter) most significantly affects consumers’ overall curbside pickup experience. Finally, green food packages increase consumers’ shares of future purchases through their positive WOM intentions and extra efforts of revisiting the restaurant. Consumers’ perceived importance of green restaurant practices strengthens green food packages’ positive impact on extra efforts.

This study provides operational and marketing insights for restaurants to use food packages and sustain their curbside pickup service.

Besides assessing consumers’ evaluations and behavioral intentions for an off-premises restaurant service expected to stay beyond the pandemic, this research uniquely focuses on green food packages, a sustainability issue lacking research attention. The findings add new empirical insights to studies about sustainability and restaurant/food–retail operations.

During the 1990s, Italian healthcare organisations (HOs) underwent a process of corporatisation, and the most innovative HOs introduced the balanced scorecard (BSC) to address the need for broader accountability. Currently, there is a limited understanding of the dynamics and outcomes of such a process. Therefore, this study aims to explore whether the BSC is still considered an effective performance management tool and analyse the factors driving and hindering its evolution and endurance in public and non-profit HOs.

We conducted a retrospective longitudinal analysis of two pioneering cases in the adoption of the BSC: one in a public hospital and the other in a non-profit hospital. Data collection relied on accessing institutional documents and reports from the early 2000s to the present, as well as conducting semi-structured interviews with the internal sponsors of the BSC.

We found evidence of three main categories of factors that trigger or hinder the adoption and development of the BSC: (1) the role of the internal sponsor and professionals’ commitment; (2) information technology and the controller’s technological skills; and (3) the relationship between the management and professionalism logics during the implementation process. At the same time, there is no evidence to suggest that specific technical features of the BSC influence its endurance.

The paper contributes to the debate on the key factors for implementing and sustaining multidimensional control systems in professional organisations. It emphasises the importance of knowledge-based assets and distinctive internal capabilities for the success of the business. The implications of the BSC legacy are discussed, along with future developments of multidimensional control tools aimed at supporting strategy execution.

The new technology aspects of Industry 4.0 (I4.0), such as digital technologies including artificial intelligence (AI), block chain, big data analysis and the internet of things (IoT) as a digital cosmos, have the potential to fundamentally transform the future of business and supply chain management. By augmenting the functional components of the food supply chain (FSC), these technologies can transform it into an intelligent food supply chain (iFSC). The purpose of this study is to identify the I4.0 utilization for FSC to become an iFSC. Additionally, it suggests future research agendas to bridge the academic knowledge gaps.

This study utilizes the bibliometric analysis methodology to investigate the techno-functional components of iFSC in the context of I4.0. The study followed steps of bibliometric analysis to assess existing components’ knowledge in the area of intelligent food supply chain management. It further reviews the selected articles to explore the need for I4.0 technologies’ adoption as well as its barriers and challenges for iFSC.

This study examines the integration of emerging technologies in FSC and concludes that the main emphasis is on the adoption of blockchain and internet of things technology. To convert it into iFSC, it should be integrated with I4.0 and AI-driven FSC systems. In addition to traditional responsibilities, emerging technologies are acknowledged that are relatively uncommon but possess significant potential for implementation in FSC. This study further outlines the challenges and barriers to the adoption of new technologies and presents a comprehensive research plan or collection of topics for future investigations on the transition from FSC to iFSC. Utilizing artificial intelligence techniques to enhance performance, decision-making, risk evaluation, real-time safety, and quality analysis, and prioritizing the elimination of barriers for new technologies.

The uniqueness of this study lies in the provision of an up-to-date review of the food supply chain. In doing so, the authors have expanded the current knowledge base on the utilization of all I4.0 technologies in FSC. The review of designated publications yield a distinctive contribution by highlighting hurdles and challenges for iFSC. This information is valuable for operations managers and policymakers to consider.