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This paper aims to fill the existing gaps in literature which deal with both the application of a socially oriented philosophy to the theme of strategic corporate social responsibility (CSR) integration and to the systematic analysis of the processes of strategic CSR management, and to create a connection between social management philosophy and the dynamic approach to CSR integration based on the strategic management processes. In particular, this study aims at creating a conceptual model to highlight, in a structured and organic way, the dynamic relationships, based on a social management philosophy, characterizing the integration of CSR in the different strategic management processes: formulation and implementation of both intended and emergent strategies. In relation to these goals, the following research questions are formulated: What are the most important strategic management processes in which to integrate CSR following a social management philosophy? How does integration (strategic CSR) based on social management philosophy impact these processes? How do strategic CSR processes based on social management philosophy determine strategic change? Which are the management tools which support integration based on social management philosophy?

The work is a conceptual paper. The paper has been developed as follows: the identification of the theoretical gaps; the definition of the research objectives; the literature review about both CSR integration and strategic management in a dynamic perspective; the formulation of the research questions; the conceptual analysis, based on social management philosophy, of the relevant propositions related to the dynamic approach to CSR integration; the building of the conceptual model based on the propositions; and the description and the analysis of the model.

In this model, three circles of change that are able to describe the integration of CSR into strategic management have been identified: A, the circle for achieving the strategic intent; B, the circle for formulating the strategic intent; and C, the circle of bottom-up innovations.

From a managerial perspective, it is possible to point out the following implications related to the integration of CSR into strategic management and the achievement of a strategic CSR: as for change dynamics which are linked to the formulations of the intended strategy, it is fundamental to develop a social management philosophy; to achieve the strategic intent, it is necessary to incorporate CSR actions into core activity of value chain; to favour the socially oriented bottom-up innovations, it is necessary to define a favourable organizational context; the strategic CSR must be supported by integrated tools and methodologies that make the rationalization of processes of change possible; and the application of tools and processes, even sophisticated ones, which are not based on social management philosophy may lead, in the long run, to negative tensions among stakeholders, as well as to serious repercussions on the firm’s management and its performance.

It is possible to pinpoint other implications for the society: the circle for achieving the strategic intents, with the aim of improving the execution phase, increases the positive externalities and reduces the negative externalities of the economic activities; the circle for formulating strategic intents allows to identify a win–win solution for CSR issues; and the bottom-up entrepreneurship increases the chances to find innovative solutions which combine social aspects and competitive aspects.

The analyses provide an integrated approach, connecting strategic management and CSR in a dynamic perspective.

The purpose of this paper is to analyze how Information technology (IT) controls influence the control environment’s components and the internal control system.

This paper aims to highlight how IT controls enable to improve the control environment assessment and implementation.

The analysis indicates that the implementation of the IT controls (IT organizational controls, IT process controls and IT soft variables controls) provides some indications for managers and auditors, who must implement or assess internal control system. A joint use of the three dimensions of IT control contributes to a better assessment of the individual components of the control environment. IT controls help managers to develop the design of the organizational structure and to identify the key processes to achieve the internal control objectives and to mitigate firm’s risk.

The examination of three IT control dimensions allows managers to expand their knowledge about these types of controls and change the way they approach technology-based processes and associated risks. This improves the understanding of the key aspects connected to the control environment. The paper provides a list of the relevant activities that affect the three types of IT controls. This is useful for managers to begin to frame the specific controls inside the three dimensions of IT control.

This paper addresses an area of relevance to both practitioners and academics. This analysis focuses on accounting information systems themes and, through the examination of the IT controls, allows a better understanding of the hard and soft elements of the control environment.

The purpose of this paper is to analyze, through an empirical study, the Italian network agreements in order to evaluate how the activities and attitudes of the network managers impact on export intensity.

Using the data of a questionnaire survey from 182 Italian firms that have joined the network in 2012; regression analysis was applied to test the hypotheses related to the network managers.

The results indicate that planning activity performed by the network manager is the most significant variable that positively influences the export intensity. Also the international experience and social and relational activities performed by the network managers influence the level of exports. Network managers’ perceived advantages and barriers have a different impact on the dependent variable.

The analysis of the role played by network managers helps to increase the awareness that the success of the network depends on the quality of the network managers’ activities and their attitudes and characteristics. The results suggest that in every network should be present the figure of the network manager.

This research is one of the first studies to analyze the Italian network agreements and role of network managers. Second, from a theoretical standpoint, the authors add to the existing literature a specific analysis that relates primarily to small firms, showing that, in this context the results are not always consistent with prior studies.

The purpose of this paper is to understand what the determinants for integrated corporate social responsibility (CSR) are and how they lead to different means of integration.

In this study, a research methodology based on the multiple case analysis was chosen. The selection of case studies was based on the combined application of literal and theoretical replication. Within the technique of theoretical replication, maximum variation and criterion methods were used. In order to increase the reliability of the results, a research protocol for data collection was defined by combining two different techniques: semi-structured interviews and content analysis of documents and websites.

The integration of CSR depends on three factors: the macro-environment, the competitive context and the management philosophy. In particular, management philosophy is the internal variable on which the type of strategic or operational integration depends.

The main managerial implications arising from the empirical analysis can be summarized as follows: first, external conditions influence the CSR management, but the company’s success is tied to the management philosophy; second, innovative business ideas are related to a proactive management approach to CSR; and third the consistency between the management philosophy and the means for managing CSR is fundamental to integrate CSR into strategic management.

The analysis allows to fill the literature gap related to the strategic integration of CSR (driving factors and means of integration).

The purpose of this paper is to shed light on how family firms execute open innovation strategies by managing internal and external knowledge flows (KF) to provide a deeper understanding of family firms’ ability to innovate through traditions and create value across generations.

Empirical evidence was collected using an online survey of a sample of 208 Apulian entrepreneurs, who were members of the association of young entrepreneurs of Confindustria in the Apulia region (southern Italy).

The study derives a model that explains the most relevant factors behind the innovation processes developed by young entrepreneurs in family firms: network membership benefits; KF; track record of innovation; and the entrepreneurial attitude of employees.

By integrating insights from different research streams, namely, innovation management, open innovation and family firms, the study provides a novel contribution to the open innovation process in family firms.

The study offers interpretative lenses for entrepreneurs and managers to understand the most suitable knowledge transfer process for encouraging open innovation in family firms, taking into consideration young entrepreneurs’ traditions and interpersonal skills, the KF in local ecosystems and network benefits as the main variables supporting the innovation process.

This study creates a link between open innovation and family firm research by providing an empirically grounded model illustrating how the innovation process is realized in family firms.

The paper aims to contribute to the advancement of the debate on digital innovation and entrepreneurship from a cross-generational perspective in the context of family businesses. Specifically, the paper explores the contribution provided by the young generations of entrepreneurs to the digital transformation and resilience of family businesses during the pandemic emergence of COVID-19. Focusing on the need for a major understanding of digital resilience in the context of family businesses and small and medium-sized enterprises, the paper aims to provide theoretical and empirical contributions in replying to the following research question: How did young entrepreneurs contribute to the resilience and the digital transformation of their family businesses during COVID-19?

The methodology consisted of a two-stage qualitative investigation including a focus group managed in presence with the involvement of 24 young entrepreneurs and a self-administered online survey involving the family businesses belonging to the Association of Young Entrepreneurs of Confindustria Puglia (South Italy) that has allowed to collect 47 replies, with a 32% response rate.

The paper presents evidence about the resilience of family businesses during the COVID-19 supported by the disruptive role of emerging digital technologies. Our analysis demonstrates that young entrepreneurs adopted different patterns of digital transformations, depending on the firm’s industry and the family firm’s digital maturity. Digital resilience in the context of the observed family businesses produced different benefits in terms of competitiveness, effectiveness of decision-making, visibility and communication and new opportunities for value creation; it occurred in several business areas, including production, logistics, sales and human resources management.

The study highlights the relevant role that younger generations can play in exploring innovation opportunities associated with digitalisation as well as in contributing to reinforce innovation and resilience capability of their family businesses through collaboration with external stakeholders and ecosystems.

The value of the research consists in the attempt to analyse the meaning and implication of digital innovation in the context of family business as a driver for their resilience capability. The Family Businesses Digital Readiness and Young Entrepreneurs Contributions Matrix presented into the study as an original contribution of synthesis of the evidence collected.

The purpose of this paper is to analyze how an IT governance framework [Control Objectives for Information and related Technology (COBIT)] influences the control environment and the internal control system. In particular, it aims to illustrate how the COBIT’s structure and processes impact on the seven categories of factors that compose the control environment.

This paper aims to highlight how an IT governance framework with its processes enables to improve the control environment assessment and implementation.

The analysis indicates that the implementation of the COBIT framework provides some indications for managers and auditors, which must implement or assess internal control system.

The adoption of the framework allows managers to focus effectively on integrating, aligning and linking processes. This improves the understanding of the key aspects connected to the control environment. In addition, the adoption of the framework allows overcoming some limitations regarding the Committee of Sponsoring Organizations framework.

This paper addresses an area of relevance to both practitioners and academics. This analysis focuses on Accounting Information Systems themes and, through the examination of an IT governance framework, suggests solutions and tools than can help managers and auditors to address the control environment assessment.

This study aims to investigate the financial and country-level determinants of integrated reporting quality in the financial industry. Specifically, this study analyses the impact of profitability, size, leverage and civil law system on the integrated reporting quality.

Hypotheses were tested using a regression model on a sample of 87 financial institutions. An integrated reporting (IR)-quality scoreboard was used to measure report quality.

The results show that IR quality is significantly and positively influenced by profitability, size, financial leverage and the civil law system.

The results have particularly important implications for large, profitable financial institutions that make greater use of financial leverage and that are localized in non-civil law countries. Managers should increase transparency by expanding the content and quality of the information contained in the integrated reports.

This study contributes to the literature by revealing several financial factors that influence IR quality. To the best of the authors’ knowledge, this is the first study to investigate IR quality in the context of the financial industry.

The purpose of this paper is to analyse how digital technologies trigger changes in the business process of manufacturing small and medium-sized enterprises (SMEs) in the Apulia Region (South Italy). As SMEs play an essential role in the process value creation of industries and countries, the article examines the enablers of Industry 4.0 in a regional contexts characterized by delay in research and development and innovation performances where the companies' competitiveness is based on limited knowledge and technological assets.

The case study of Smart District 4.0, an ongoing project aimed to promote the digitalization of SMEs operating in the Agri–Food, Clothing–Footwear and Mechanics–Mechatronics in the Apulia Region (South Italy) is analysed. The project has been financed by the Italian Ministry of Economic Development with the final aim to sustain the digital transformation of SMEs in South Italy.

The results introduce a four levels approach of engagement of SMEs in the adoption of digital technologies, namely, digital awareness, digital enquirement, digital collaboration and digital transformation. Furthermore, for each level of engagement the study describes and discusses some relevant variables that could be used by managers and entrepreneurs to assess the level of readiness for utilization of digital technologies and how to digitalize some processes.

Practical implications regard the definition of a roadmap useful to assess and manage the level of digital transformation of SMEs. Limitations of the study regarding the temporal dimension of the evidences associated to the Smart District 4.0 as well as to the regional context was analysed.

Originality resides in the definition of a roadmap for the digital transformation of SMEs in a region where the profile of companies' digital maturity is still low.

The purpose of this paper is to understand the effect of the network contract (NC) on the internationalization of Italian firms to evaluate whether and how network characteristics, management perceptions and governance influence firms’ degree of internationalization (DOI).

By using the data from a survey of 350 Italian firms that joined a network in 2012, hierarchical regression analyses were applied to test four hypotheses.

Network size and diversity as well as management attitudes and perceptions influence firms’ exports. However, only network diversity is positively related to the number of markets in which firms operate. A positive direct effect of network diversity on network managers’ activities and a significantly indirect effect via network managers’ activities also exist.

Network diversity is crucial for achieving better results in foreign markets. Interacting with diverse network participants can help firms manage diversity, expressed in terms of information, resources and competencies, helping overcome the barriers that hinder the internationalization process. The presence of an efficient network manager should facilitate the achievement of firms’ internationalization objectives.

This research is one of the first studies to analyze the effects of an Italian NC on firms’ internationalization. From a theoretical standpoint, it adds to the literature a specific analysis that relates primarily to small firms, showing that, in this context, the results are not always consistent with those of prior studies.