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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.

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.

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.

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.

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

This paper delves into a pivotal juncture within the co-production literature, intersecting with the ongoing debate about performance challenges in public sector accounting scholarship. It explores how public managers conceive and measure the performance of co-produced public services.

A case study is conducted on three instances of neighbourhood watching – that is, a type of collective co-production – in a homogeneous institutional setting. The analysis and interpretation of empirical data are guided by a systematic conceptual space delineating the qualities that performance criteria can take in contexts where public services are produced.

Findings reveal that when the co-production activation is driven by both state and lay actors, public managers tend to conceptualise and measure its performance in a way that contributes to building a more structured co-productive space, where the roles to play, how to interact and what to achieve are clearly defined.

This paper breaks new ground by scrutinising the conceptualisation of performance in settings where public services involve actors beyond traditional public administrations. By exploring the diverse “shapes” and meanings that performance can take in co-production arrangements, this paper enriches discussions on how public sector accounting can inform co-production literature.

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.

Academics and managers scour to understand which perceived quality factors are paramount to consumers during their restaurant experiences and how they influence their emotions, satisfaction, propensity to loyalty and electronic word-of-mouth (eWOM). However, previous studies are divergent regarding the impacts of satisfaction on eWOM. This survey aims to (a) investigate the impacts of perceived quality by restaurant consumers on positive emotions, negative emotions and satisfaction; (b) verify the impacts of satisfaction on the propensity to loyalty and eWOM; (c) test whether the consumers’ behavioural engagement in the SNS (CBE-SNS) moderates the relationship between satisfaction and eWOM.

This survey included 416 university students in Peru who completed an electronic form about their experiences at à la carte restaurants. PLS-SEM tested the hypothetical model based on S-O-R Theory (Mehrabian and Russell, 1974).

The perceived quality by consumers regarding their restaurant experiences positively impacts satisfaction and positive emotions and negatively affects negative emotions. Satisfaction strongly influences the propensity to loyalty but weakly the eWOM. The CBE-SNS moderates the intensity of the relationship between satisfaction and eWOM.

This study is the first to concomitantly test the relationships between perceived quality, positive and negative emotions, satisfaction, the propensity to loyalty, e-WOM and CBE-SNS. Consumer engagement moderates the relationship between satisfaction and eWOM. Accordingly, to stimulate positive eWOM, restaurants must provide their customers with experiences with high perceived quality, impacting their satisfaction, emotions and propensity for loyalty, and developing strategies to increase CBE-SNS.

The debate concerning the Quantified-Self Movement (QS) has been extremely polarised. As Tamar Sharon has pointed out, each aspect of the lifestyle promoted by Gary Wolf and Kevin Kelly has provoked opposite reactions, generating a debate that revolves around some basic conceptual dichotomies: empowerment versus surveillance, self-awareness versus reductionism, and personalised healthcare versus disintegration of public assistance (Sharon, 2017). The aim of this chapter is to provide a critique of QS, namely an assessment of its limits and its (technological and social) conditions of possibility. In particular, the author’s analysis will focus on the relationship between technology and subjectivity, and its main theoretical framework will be Michel Foucault’s research on the notion of ‘care for the self’ (Foucault, 1986, 2005). Quantification is an essential and unescapable aspect of our present technological environment. The devices that make our onlife (Floridi, 2014) possible are connected with a complex technological system made of GPSs, satellites, computers, and networks. Health is no longer managed through a distinct set of practices within the limits of a well-defined space (the hospital or the ambulatory), but it rather becomes a dataset integrated into a system where all aspects of life (health, law, leisure, work, social relations) are treated and managed simultaneously. This technological condition implies a new form of cognitive and practical delegation (Ippolita, 2016; Morozov, 2013), which makes the very notion of ‘self-tracking’ at least problematic. Individuals do not track themselves anymore: on the contrary, they are tracked by prosthetic extensions of their own bodies. This, however, does not mean that they do nothing. Our digital devices require a specific set of practices, a determinate way of life. The author will argue that these practices are the product of design, understood as a specific way of conceiving and organising the interaction between subject and technical object (Flusser, 1999). Through our technological environment, design reshapes the social and political function of bodies, their interaction and the set of practices connected to them (Bratton, 2015; Dyer, 2016; Vial, 2014). Automated quantification is an aspect of our designed user experience. As such, this chapter discusses design as a key element to understand the role of quantification in our digital milieu. It analyses the QS movement as a specific way of responding to our new technological condition. The main research question will be the following: is QS to be regarded as a simple acceptance of a new form of delegated – and thus alienated – subjectivity, or is it a kind of practice that allows the subject to overcome his passivity, and to take part in the process through which quantification is designed and managed? Is it possible to understand QS as a technology of the self (Foucault, 1988, 2005)?

The purpose of this paper is to discuss the influence of glamour, scopophilia and self-sexualisation in luxury celebrity endorsement.

In step 1, an experimental study was conducted with 100 respondents assessing the response towards manipulated print ad stimuli operationalizing the influence (in general terms) of lay out, endorser’s beauty pattern, body language (cool, smile appeal, sex appeal and disruptive), gazing and landscape. In step 2, respondents evaluated their response towards five perfume print ads retrieved from real advertising campaigns with different brand personalities (DKNY, Moschino, Chanel, Gucci and Boss).

The ideal copy strategy is: a couple of brunette Caucasian endorsers; “close-up” photo; sexy body language; indirect smiling gaze; and urban landscape. Multiple regression models were built for each ad/brand (personality) in order to predict the willingness to pay for a bottle of perfume.

The paper suggests a holistic theoretical framework describing the influence of celebrity characteristics, advertising copy strategy, social-cultural trends and brand variables in the advertising processing.

Advertising copywriters and brand managers must control the role of glamour and the self-consciousness of women seduction power in branding advertising.

Glamour, scopophilia or self-sexualisation are three different concepts which have a lot of sociological implications because they influence the way as the society perceive the role of women as endorsers in advertising, but also in other life dimensions.

This paper fills a gap in the literature, since this paper make an innovative analysis of the influence of these recent post-modernist socio-cultural trends.