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The purpose of this paper is to provide managers with suitable strategic KPIs in decision-making processes, which aim to integrate the environmental dimension of sustainability at a business level in manufacturing organisations.

In view of the research proposal addressed, semi-structured interviews were conducted, based on theoretical milestones of the performance management system (PMS), with 48 managers that work in Italian manufacturing firms and specialise in green practices.

The authors developed a novel environmentally performed framework to adequately integrate environmental value drivers at a strategic level.

The resulting issues addressed in this paper, and their integration in the business strategy for managing environmental complexity, allows contributing, firstly, to the existing literature by suggesting the relevant key value drivers that need to be mostly studied from an accounting point of view. In addition, from these results, though their experience managers will have up-to-date key measures that could, in the future, help the integration process between the environmental aspect of the sustainability dimension and the PMS.

The results generate a robust roadmap for future analysis in this research field. Accordingly, the paper engenders a strategic alignment in the green transition process, providing scholars and practitioners with a clear view of the key sustainable drivers, metrics and potential solutions that have not been addressed to date.

The purpose of this paper is to investigate whether downside-risk measures help to explain why households largely refrain from investing in Exchange Traded Funds that replicate broad and internationally diversified market indices, so-called XTFs, although studies frequently recommend to do so.

The paper analyzes whether evaluating risk in terms of downside-risk measures which reflect households' interpretation of risk closer than the standard deviation (SD) of returns, yields less risk-return-enhancements, and thus, fewer incentives for households to invest in XTFs. Household portfolios are compiled by combining stylized portfolio compositions that involve multiple asset classes and German households' security holdings. The data set covers the period from January 2014 to December 2016 and includes 47,388 securities.

The results indicate that none of the downside-risk measures can help to explain the reluctance of households to invest in XTFs. On the flip side, the results show that all stylized household portfolios can enhance the risk-return position from employing XTFs, regardless of the underlying risk measure. This supports the advice to invest in XTFs and extends it upon households that evaluate risk in terms of downside-risk.

To the best of the authors' knowledge, this study is the first to investigate risk-return-enhancements from XTFs while simultaneously considering various downside-risk measures and multiple asset classes of household portfolios.

In this paper, the editors argue that management accounting research should seek to expand to examine the broader ecosystem of information sources that influence organizational performance. The editors introduce the concept of the management accounting ecosystem as a means of linking discrete management accounting research topics to the broader environment in which organizations operate. By doing this, a stronger connection can be established between management accounting research and management accounting practice. The goal is to encourage more cross-disciplinary research that provides a better understanding of the ecosystem in which management accounting practitioners operate. The editors encourage researchers to submit studies to “Advances in Management Accounting” that evaluate the effectiveness of new management accounting information sources and the techniques used to analyze them in the broader ecosystem to enhance the effectiveness of management accounting practices. By exploring the wider information sources within the management accounting ecosystem, future management accounting research can become more innovative and better address the decision-making needs of organizational members.

This paper aims to explore the evolutionary dynamics of innovation ecosystems in the food industry by adopting both open innovation and convergence approaches to derive practical policy implications to develop impactful innovation ecosystems to promote food production sustainably.

Starting from the cutting-edge case of Foodvalley in the Netherlands, the study adopts a backcasting approach to reach a future vision of food ecosystems from a sustainable food production perspective. The authors set the backcasting analysis in four steps: (1) description of the present and trends analysis, (2) selection of trustworthy criteria and goals, (3) development of future images and (4) analysis of how to reach the images.

The trends analysis has identified three existing innovation fields – protein shift, circular agrifood and food and health – and two strategic directions – convergence and localness decrease. The study reports how a long-term commitment may lead the valley toward a best future scenario.

The study suggests that policymakers and stakeholders can promote innovation strategies in sustainable food production ecosystems by encouraging collaboration between different sectors, reducing regulatory barriers, attracting innovative actors, and investing in education and training programs. To achieve measurable environmental and social impact outcomes, policies should promote entrepreneurship and create an enabling environment that encourages innovation and risk-taking.

The originality of this paper concerns the backcasting perspective applied to the analysis of the food ecosystem. This approach facilitates the identification of a path direction for successfully managing open innovation and industry convergence toward a desirable future of sustainable food production.

To add new empirical knowledge to debates about social practices of peer production communities, and to conversations about bias and its implications for democracy. To help identify Wikipedia (WP) articles that are affected by systematic bias and hopefully help alleviate the impact of such bias on the general public, thus helping enhance both traditional (e.g. libraries) and online information services (e.g. Google) in ways that contribute to democracy. This paper aims to discuss the aforementioned objectives.

Quantitatively, the authors identify edit-warring camps across many conflict zones of the English language WP, and profile and compare success rates and typologies of camp edits in the corresponding topic areas. Qualitatively, the authors analyze the edit war between two senior WP editors that resulted in imbalanced and biased articles throughout a topic area for such editorial characteristics through a close critical reading.

Through a large-scale quantitative study, the authors find that winner-take-all camps exhibit biasing editing behaviors to a much larger extent than the camps they successfully edit-war against, confirming findings of prior small-scale qualitative studies. The authors also confirm the employment of these behaviors and identify other behaviors in the successful silencing of traditional medicinal knowledge on WP by a scientism-biased senior WP editor through close reading.

WP sadly does, as previously claimed, appear to be a platform that represents the biased viewpoints of its most stridently opinionated Western white male editors, and routinely misrepresents scholarly work and scientific consensus, the authors find. WP is therefore in dire need of scholarly oversight and decolonization.

The authors independently verify findings from prior personal accounts of highly power-imbalanced fights of scholars against senior editors on WP through a third-party close reading of a much more power balanced edit war between senior WP editors. The authors confirm that these findings generalize well to edit wars across WP, through a large scale quantitative analysis of unbalanced edit wars across a wide range of zones of contention on WP.

In spite of the merits of artificial intelligence (AI) in marketing and social media, harm to consumers has prompted calls for AI auditing/certification. Understanding consumers’ approval of AI certification entities is vital for its effectiveness and companies’ choice of certification. This study aims to generate important insights into the consumer perspective of AI certifications and stimulate future research.

A literature and status-quo-driven search of the AI certification landscape identifies entities and related concepts. This study empirically explores consumer approval of the most discussed entities in four AI decision domains using an online experiment and outline a research agenda for AI certification in marketing/social media.

Trust in AI certification is complex. The empirical findings show that consumers seem to approve more of non-profit entities than for-profit entities, with the government approving the most.

The introduction of AI certification to marketing/social media contributes to work on consumer trust and AI acceptance and structures AI certification research from outside marketing to facilitate future research on AI certification for marketing/social media scholars.

For businesses, the authors provide a first insight into consumer preferences for AI-certifying entities, guiding the choice of which entity to use. For policymakers, this work guides their ongoing discussion on “who should certify AI” from a consumer perspective.

To the best of the authors’ knowledge, this work is the first to introduce the topic of AI certification to the marketing/social media literature, provide a novel guideline to scholars and offer the first set of empirical studies examining consumer approval of AI certifications.

This study aims to estimate the value of the impact from digital transformation (DX) focusing on its automation effect, looking at the time and cost savings coming from the substitution effect with an adoption of digital technologies. For example, cloud and artificial intelligence technologies such as ChatGPT have the potential to change ways of working, substituting and replacing several of the tasks that are currently carried out by public administration (PA) employees and labor processes underpinning PA services.

The paper outlines a new framework to estimate the potential impact of DX on the public sector. The authors apply this framework to estimate the value of the impact of DX on the Italian PA, defining the latter by the collection of the value of its labor (i.e. PA workforce salaries) and by the collection of the value of its outputs (i.e. public services’ costs).

This study ultimately maps out the magnitude and trends of how likely the PA occupations and services could be substituted in a wider process of DX. To do this, the authors apply their framework to the Italian PA, and they triangulate secondary data collection, from official accounts of the Italian Ministry of Economics and the National Statistical Institute, with methodological antecedents from the UK Office for National Statistics and experts’ insights. Results provide a snapshot on the type and magnitude of PA jobs and services projected to be affected by automation over the next 10 years.

To the best of the authors’ knowledge, this paper provides for the first time an approach to estimate the value of the impact of DX on the public sector in a data-constrained environment – or in the lack of the required primary data. Once applied to the Italian PA, this approach provides a granular map of the automatability of each of the PA occupations and of the PA services. Finally, this paper mentions preliminary insights on potential challenges related to equity in public sector jobs and implications on recruitment processes.

In this paper, I explore what shapes the identities of digital nomads (DNs), a class of remote workers who travel and work concurrently. Through extensive fieldwork and interviews with 50 digital nomads conducted in seven coworking hostels in Mexico in 2022, I construct a theory of DN identity. I base this upon the frequent transformations they undergo in their Circumstances, which regularly change their worker identity.

DNs relinquish traditional social determinants of identity, such as nationality and religion. They define their personal identities by their passions and interests, which are influenced by the people they meet. DNs exist in inherently transitive social spaces and, without rigid social roles to fulfil, they represent themselves authentically. They form close relationships with other long-term travellers to combat loneliness and homesickness. Digital nomads define their worker identities around their location independence. This study shows that DNs value their nomadic lifestyle above promotions and financial gain. They define themselves by productivity and professionalism to ensure the sustainability of their lifestyle. Furthermore, digital nomad coworking hubs serve focused, individual work, leaving workplace politics and strict ‘office image’ norms behind. Without fixed social and professional roles to play, digital nomads define themselves personally according to their ever-evolving passions and the sustainability of their nomadic life. Based on these findings, I present a cyclical framework for DN identity evolution which demonstrates how relational, logistical, and socio-personal flux evolves DN’s worker identities.