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Article
Publication date: 28 October 2021

Paolo Esposito, Alessandro Braga, Alessandro Sancino and Paolo Ricci

This paper aims to investigate the strategic governance of the digital transformation of the accounting environment in cultural organizations, with a specific focus on practices…

Abstract

Purpose

This paper aims to investigate the strategic governance of the digital transformation of the accounting environment in cultural organizations, with a specific focus on practices of social responsibility and stakeholder engagement in virtual museums.

Design/Methodology/Approach

By adopting a multiple case study approach, this study investigated five Italian virtual museums and their digitalization processes. Data were collected and triangulated from multiple sources, including documentary analysis and semi-structured interviews with 16 key informants.

Findings

Considering the digitalization of the accounting environment as a paradigmatic change, the authors identify three key transitions for its strategic governance: from the static, technical and physical to the relational, emotional and digital; from bureaucratic managerialism to value cocreation; and from traditional CSR to integrated external engagement. Moreover, the authors found that social responsibility and stakeholder engagement practices are used in a limited way, and that the use of social media appears to be increasingly important and to be carried out through an emergent rather than a deliberate strategy.

Research Limitations/Implications

The paper draws from a limited sample of case studies in one country and is based on exploratory research. This paper calls for more comparative studies using a longitudinal approach to investigate the impacts of digitalization on the accounting environment of cultural organizations.

Originality/Value

This study is one of the few studies concentrating on the effects of digitalization on the accounting environment of cultural organizations.

Details

Meditari Accountancy Research, vol. 31 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 8 July 2021

Davide Giacomini, Mattia Martini, Alessandro Sancino, Paola Zola and Dario Cavenago

This paper aims to analyse stakeholder sentiment about the corporate social responsibility (CSR) actions implemented by Italian companies between February 20, 2020 and April 20…

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Abstract

Purpose

This paper aims to analyse stakeholder sentiment about the corporate social responsibility (CSR) actions implemented by Italian companies between February 20, 2020 and April 20, 2020, which was the first peak in the outbreak of the COVID-19 health emergency in Italy.

Design/methodology/approach

Using sentiment analysis, the impact of COVID-19 on CSR actions is analysed through reactions to the news published on Twitter by a sample of Italian news agencies.

Findings

The analysis indicates that the actions most appreciated are those that are more radical, e.g. where the company has converted part of its production to make goods that are useful in dealing with the COVID-19 emergency. The study identifies a new category of actions definable as “crisis-shaped CSR.”

Practical implications

This is one of the first studies concerning the effects of the pandemic on both CSR actions and organizational legitimacy.

Originality/value

This work explains which strategic approach to CSR is the most effective in supporting corporate reputation in times of crisis, this study identified which of the CSR initiatives adopted by companies in Italy were more effective in stimulating positive interactions and sentiment among the general public.

Details

Corporate Governance: The International Journal of Business in Society, vol. 21 no. 6
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 30 April 2021

Alessandro Sancino

The paper discusses the evolution of leadership practices performed by local political leaders in the last decade (2009–2019, a period which we might call post-global financial…

Abstract

Purpose

The paper discusses the evolution of leadership practices performed by local political leaders in the last decade (2009–2019, a period which we might call post-global financial crisis and pre-COVID-19). It offers some new theoretical concepts to make sense of emerging contemporary public leadership practices, namely: leaders-hip hop; charismatic followership; and digital fabrication of charisma (digital charisma).

Design/methodology/approach

The paper is based on a single case study, and it relies on qualitative data coming from multiple sources and collected at different points of time, specifically interviews, participant and non-participant observations from an ethnography conducted in 2009; interviews conducted between 2019 and 2020, and an analysis of the posts made within one Facebook group between February and May 2016.

Findings

The paper focuses on three stories of local political leadership at three different points in time which describe three leadership practices: political managerialism; charismatic followership; and hands-on relational leadership. It highlights the importance of hands-on relational leadership through popular acts of leadership which are performed face to face and/or on social media and the shift in the dominant technologies of local political leadership from the logic of managerialism toward the logic of social media.

Research limitations/implications

The paper is focused on a limited temporal (2009–2019) and sociocultural context (North Italy). Findings are presented as three stories, although other ways of showing qualitative data could have been used.

Practical implications

Practical implications deal with the attempt to enable a reflexive view of local governance and public leadership attentive to soft and sociocultural variables. It is important to consider these implications for the purposes of training and learning.

Originality/value

The paper introduces new concepts to understand contemporary public leadership practices; it combines insights from a decentered theory of governance and collective theories of leadership; and it makes use of storytelling as a method for analyzing and reporting the findings.

Details

International Journal of Public Leadership, vol. 17 no. 3
Type: Research Article
ISSN: 2056-4929

Keywords

Article
Publication date: 9 April 2018

Davide Giacomini, Alessandro Sancino and Anna Simonetto

The purpose of this paper is to study the effects of mandatory inter-municipal cooperation (IMC) in small Italian municipalities. Data from 280 small Italian municipalities on the…

Abstract

Purpose

The purpose of this paper is to study the effects of mandatory inter-municipal cooperation (IMC) in small Italian municipalities. Data from 280 small Italian municipalities on the effects of IMC in terms of higher efficiency, better effectiveness of local public services, and greater institutional legitimacy of the small municipalities participating in IMC have been investigated against four variables: size, geographical area, type of inter-municipal integration, and IMC membership (the presence in the IMC of a bigger municipality, the so-called big brother).

Design/methodology/approach

Data were gathered from a mail survey that was sent to a random sample of 1,360 chief financial officers acting in municipalities of under 5,000 inhabitants, stratified by size (0-1,000 and 1,001-5,000) and geographic area (North, Center, and South) criteria. To analyze the dependency relationships between the three potential effects of participating in IMC and possible explanatory variables, the authors used a logistic regression model as the benefits were binarily categorized (presence or absence of benefits).

Findings

The findings show that in more than two-thirds of the municipalities participating in IMC, there were benefits in terms of costs reduction and better public services, whereas greater institutional legitimacy was detected in about half of the cases. The statistical analysis with logistic regression highlighted that IMC type is particularly critical for explaining successful IMC. In particular, the positive effects of IMC were mainly detected in those small municipalities that promoted a service delivery organization rather than participating in service delivery agreements or opting for mixed arrangements of joint public services delivery.

Originality/value

The paper focuses on small municipalities where studies are usually scant. The analysis highlighted that the organizational setting is particularly critical for explaining a successful IMC.

Details

International Journal of Public Sector Management, vol. 31 no. 3
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 9 October 2020

Eugenio Anessi-Pessina, Carmela Barbera, Cecilia Langella, Francesca Manes-Rossi, Alessandro Sancino, Mariafrancesca Sicilia and Ileana Steccolini

The paper aims to offer a viewpoint on how governmental budgeting needs to be reconsidered after the COVID-19 outbreak.

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Abstract

Purpose

The paper aims to offer a viewpoint on how governmental budgeting needs to be reconsidered after the COVID-19 outbreak.

Design/methodology/approach

Building on extant research, and drawing on the Italian context, the paper provides reflections on four interrelated aspects: (1) how budgeting and reporting processes and formats are being modified; (2) how budgeting may enhance governments' financial resilience; (3) how citizens are involved in the budgeting cycles and (4) how emergency responses may produce opportunities for corruption.

Findings

To tackle COVID-19 related challenges, budgeting, rebudgeting, reporting processes and formats need to be reconsidered and supported by the development of new competencies. Governments will need to put stronger emphasis on the anticipatory and coping roles of budgeting to reduce public organizations' exposure to shocks and support governmental resilience. The involvement of citizens has proven critical to face the pandemic and will become increasingly relevant due to the financial impacts of COVID-19 on future public service provision. Greater attention to the risks of increased corruption is also needed.

Originality/value

Drawing lessons from one of the countries most hit by COVID-19, the paper offers a viewpoint on a timely topic of international relevance by looking in an integrated way at interrelated topics such as budgeting, rebudgeting, reporting, financial resilience, coproduction and corruption.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Open Access
Article
Publication date: 23 February 2022

Davide Giacomini, Diego Paredi and Alessandro Sancino

This paper aims to understand stakeholders' sentiments with respect to company policies in the water utilities (WU) sector and to explore if and how these sentiments could be a…

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Abstract

Purpose

This paper aims to understand stakeholders' sentiments with respect to company policies in the water utilities (WU) sector and to explore if and how these sentiments could be a source for organisational learning.

Design/methodology/approach

This study investigates the use of social media in WUs’ and stakeholders’ reactions as a source of data for organisational learning. This paper relies on a mixed-methods approach based on sentiment analysis of Facebook (FB) pages and semi-structured interviews with sustainability managers from a sample of Italian WUs.

Findings

Findings show that WUs increasingly use FB mainly to promote and disclose environmental issues and as a source of information for organisational learning. A longitudinal analysis of environmental disclosure via FB reveals a growing trend of both companies’ posts and stakeholder interactions and significant differences among organisations in their ways of using information and knowledge obtained from social media.

Originality/value

Theoretically, this paper builds an original link between disclosure via social media and organisational learning processes. Empirically, to the best of the authors’ knowledge, this is one of the first studies to identify the quantity and quality of environmental disclosure via FB and the related stakeholders’ reactions.

Details

Meditari Accountancy Research, vol. 30 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 1 January 2021

Simone Cocciasecca, Giuseppe Grossi and Alessandro Sancino

The purpose of this paper is to review previous research on public appointments to systematize existing knowledge, identify gaps and discuss implications for future research in…

Abstract

Purpose

The purpose of this paper is to review previous research on public appointments to systematize existing knowledge, identify gaps and discuss implications for future research in this field.

Design/methodology/approach

This paper is based on a systematic literature review, carried out using the Scopus database. We selected academic articles published in journals ranked in the 2018 CABS Academic Journal Guide plus public administration articles in journals classified by Google as falling within the areas of public policy and administration. The papers were analysed according to four categories: geographical area, theoretical framework, research method and organizational setting.

Findings

Results show the lack of research regarding areas like Latin America or East Asia; from a theoretical viewpoint, given the lack of explicit theoretical approaches, future research should have more formal and clear theoretical frameworks. Moreover, given the dominance of case study and review/reflection studies, alternative research methods, such as surveys or mixed methods are suggested for future works.

Research limitations/implications

We identify a new research agenda to revive the focus on public appointments as a tool for intra- and inter-organizational governance in the public sector. Specifically, we argue that how the process of public appointments is managed has huge democratic implications, and public managers have a key role to play in that respect by designing effective governance systems and organizational procedures. The selection of papers has been limited to articles published in peer- review journals ranked in the 2018 CABS Guide; no distinctions have been made regarding journals' positioning in the ranking. Moreover, this work takes a managerial and organizational approach, while the research on public appointments is clearly interdisciplinary, with previous contributions coming mainly from political scientists.

Originality/value

Despite the relevant body of literature on this topic, this study represents the first manuscript to summarize the state of the art of this theme, providing a research agenda on this very relevant but quite neglected issue in public governance.

Details

International Journal of Public Sector Management, vol. 34 no. 2
Type: Research Article
ISSN: 0951-3558

Keywords

Content available
Book part
Publication date: 8 August 2022

Alessandro Sancino

Abstract

Details

Public Value Co-Creation
Type: Book
ISBN: 978-1-80382-961-6

Book part
Publication date: 8 August 2022

Alessandro Sancino and Alessandro Braga

This chapter investigates public value co-creation by researching how people make experience of public value creation across sectors and from a place perspective. The study draws…

Abstract

This chapter investigates public value co-creation by researching how people make experience of public value creation across sectors and from a place perspective. The study draws on a qualitative thematic analysis conducted on a crowdsourced dataset of more than 1,000 case examples of place leadership provided across three years (2017–2019) by a sample of students. The results identify 21 themes (ways of co-creating public value from four realms of place-based leadership – political, community, managerial and business). We contribute to public value co-creation by better understanding what are (or might be) the contributions and the rewards to engage public, private non-profit and citizens in processes of co-creation within collaborative governance.

Content available
Book part
Publication date: 8 August 2022

Alessandro Sancino

Abstract

Details

Public Value Co-Creation
Type: Book
ISBN: 978-1-80382-961-6

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