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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.

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.

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.

This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.

Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.

The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.

The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.

This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.

With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.

This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.

The various quality improvement (QI) frameworks and maturity models described in the health services literature consider some aspects of QI while excluding others. This paper aims to present a concerted attempt to create a quality improvement maturity model (QIMM) derived from holistic principles underlying the successful implementation of system-wide QI programmes.

A hybrid methodology involving a systematic review (Phase 1) of over 270 empirical research articles and books developed the basis for the proposed QIMM. It was followed by expert interviews to refine the core constructs and ground the proposed QIMM in contemporary QI practice (Phase 2). The experts included academics in two academic conferences and 59 QI managers from the New Zealand health-care system. In-depth interviews were conducted with QI managers to ascertain their views on the QIMM and its applicability in their respective health organisations (HOs).

The QIMM consists of four dimensions of organisational maturity, namely, strategic, process, supply chain and philosophical maturity. These dimensions progress through six stages, namely, identification, ad-hoc, formal, process-driven, optimised enterprise and finally a way of life. The application of the QIMM by the QI managers revealed that the scope of QI and the breadth of the principles adopted by the QI managers and their HOs in New Zealand is limited.

The importance of QI in health systems cannot be overstated. The proposed QIMM can help HOs diagnose their current state and provide a guide to action achieving a desirable state of quality improvement maturity. This QIMM avoids reliance on any single QI methodology. HOs – using the QIMM – should retain full control over the process of selecting any QI methodology or may even cherry-pick principles to suit their needs as long as they understand and appreciate the true nature and scope of quality overstated. The proposed QIMM can help HOs diagnose their current state and provide a guide to action achieving a desirable state of quality improvement maturity. This QIMM avoids reliance on any single QI methodology. HOs – using the QIMM – should retain full control over the process of selecting any QI methodology or may even cherry-pick principles to suit their needs as long as they understand and appreciate the true nature and scope of quality.

This paper contributes new knowledge by presenting a maturity model with an integrated set of quality principles for HOs and their extended supply networks.

This literature review explores the potential of gamification in workplace learning beyond formal training. The study also highlights research gaps and opportunities for scholars to develop new theories and methodologies to enhance the understanding and application of gamification in workplace learning. It provides guidance for managers to use gamification to enhance learning and engagement. Ultimately, this review presents gamification as a promising field of study to increase individual and organizational performance.

Literature review of 6625 papers in the timeframe 1990–2020, with an update to include papers published in 2023.

This article examines the impact of gamification beyond formal learning and its potential to enhance employee productivity and well-being in the workplace. While there has been extensive research on gamification in formal learning contexts, little is known about its impact on informal learning. The study argues that the context of gamification is crucial to extending its effects and discusses the role, antecedents and consequences of game design elements in the workplace. The article also explores how the learning context relates to employee learning during work. Further research is necessary to investigate the impact of individual characteristics on work experience and performance.

Intended contribution of the present study is the development of a theoretical framework exploring the benefits of gamification in a work context.

For practicing managers, this paper shows how to use gamification to increase workplace learning and employee engagement, not just in the context of formal learning—as some companies already do today—but also systematically, in the context of informal learning.

This study explores the impact of gamification on informal workplace learning and emphasizes the significance of the context of gamification in extending its effects to improve individual and organizational performance.