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Article
Publication date: 11 May 2021

Massimo Sargiacomo, Laura Corazza, Antonio D'Andreamatteo, John Dumay and James Guthrie

This paper shows the accounting, accountability and calculative practices associated with emergency food allocations by the City of Turin through a program to feed the…

Abstract

Purpose

This paper shows the accounting, accountability and calculative practices associated with emergency food allocations by the City of Turin through a program to feed the vulnerable during COVID-19.

Design/methodology/approach

This is a single case study framed by Foucault's governmentality concept. The data was collected through interviews with key institutional actors and triangulated against decrees, circulars, ordinances and other publicly available documents.

Findings

The accounting tools of governmentality are always incomplete. Sometimes unique situations and crises help us to revise and improve the tools we have. Other times, they demand entirely new tools.

Research limitations/implications

Accounting needs both things to count and a context to count them. In the case of food assistance, what is counted is people. In Turin's case, many people had never been counted – either because there was no need or because they were unaccounted for by choice. Now, the government was accountable for the welfare of both. Thus, new classification systems emerged, as did organisational and accounting solutions.

Originality/value

Although the accounting-for-disasters literature is diverse, studies too often favour the macro social, economic and political issues surrounding crises, neglecting the micro issues associated with governmentality and calculative practices.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 12 December 2018

Mario Testa and Antonio D’Amato

In recent years, it is increasingly common to find situations in which economic or financial decisions are combined with philanthropic or charity issues (for example, “pay…

Abstract

Purpose

In recent years, it is increasingly common to find situations in which economic or financial decisions are combined with philanthropic or charity issues (for example, “pay what you can”, cause-related marketing initiatives and micro-insurance). How do people behave in these situations? This study aims to analyze whether charity impacts agents’ economic behavior and which factors (gender and social distance) influence these decisions.

Design/methodology/approach

Using a modified one-period ultimatum game that includes a charitable giving variable, the authors investigate agents’ behavior in economic decisions when philanthropic issues are considered, and they compare this behavior to purely economic negotiation without explicit philanthropic relevance. Using a sample of 352 undergraduate business students, the authors explore the interaction effect between gender and social distance on giving behavior.

Findings

The results of this study show that women offer more than men when philanthropic motivation is involved. However, the solicitation of a charitable sentiment is not an element that substantially shifts the offers beyond the value considered to be economically fair. Finally, women and men are both susceptible to self-image concerns.

Research limitations/implications

The results enable a more nuanced interpretation of gender differences in economic decisions when philanthropic or charity issues are involved. From a practical perspective, the findings could offer insights relevant to for-profit and non-profit organizations when they plan to provide products, services or investments with positive moral connotations or when they plan fundraising strategies.

Originality/value

Unlike existing laboratory studies, this study focuses on the effects that charity has on economic/financial decisions by exploring the interaction effect between the decision-maker’s gender and social distance on the outcome of the negotiation.

Details

Social Responsibility Journal, vol. 16 no. 1
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 5 June 2017

Mario Testa and Antonio D’Amato

Over the past two decades, scholarly attention has focused mainly on a direct and inverse relationship between corporate environmental responsibility (CER) and corporate…

Abstract

Purpose

Over the past two decades, scholarly attention has focused mainly on a direct and inverse relationship between corporate environmental responsibility (CER) and corporate financial performance (CFP). This study aims to explore the bidirectional causality hypothesis, as good environmental results can lead to good financial results, which makes it possible to invest more resources in projects that improve environmental performance.

Design/methodology/approach

The authors test the bidirectional causality between CER and CFP on a sample of listed Italian manufacturing firms over the 2005-2014 period. The authors use a fixed effect panel data regression and check the robustness of the results with alternative econometric techniques.

Findings

Although the findings do not support bidirectional hypothesis, they establish direction/causality from CFP to CER. As a result, environmental responsibility is a consequence of prior financial performance, which supports the slack resources hypothesis.

Research limitations/implications

Given that companies’ environmental commitment is dictated by economic evaluations or by assessing the availability of resources to invest, it seems that the spread of environmentally responsible behaviours might be supported by different external pressures.

Originality/value

The paper provides further insights on sustainability management literature by establishing a bidirectional relationship between firm performance and environmental responsibility.

Details

Social Responsibility Journal, vol. 13 no. 2
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 11 June 2019

Antonio D’Amato and Angela Gallo

This paper aims to analyze the relationship between bank institutional setting and risk-taking by exploring whether board education and turnover are drivers of the risk…

Abstract

Purpose

This paper aims to analyze the relationship between bank institutional setting and risk-taking by exploring whether board education and turnover are drivers of the risk propensity of cooperative banks compared to joint-stock banks.

Design/methodology/approach

Based on a comprehensive data set of Italian banks over the 2011-2017 period, this paper examines whether these board characteristics affect the risk propensity of cooperative and joint-stock banks. Bank risk is measured by the Z-index, profit volatility and the ratio of non-performing loans to total gross loans.

Findings

The findings show that cooperatives take less risk than joint-stock banks and have lower board turnover and education. Furthermore, this study finds that while board education mediates the relationship between the cooperative model and bank risk-taking, there is no evidence for board turnover. Thus, the lower educational level of cooperative directors contributes to explaining the lower risk-taking of cooperative banks.

Implications

The findings have several implications. In terms of the more general policy debate, the results point to the need to strengthen the governance model for both joint-stock and cooperative banks while supporting the view that a more ad hoc perspective on the best models and practices for each type of institutional setting would be preferable. In particular, the study reveals how board education’s effects on bank risk-taking should be carefully monitored.

Originality/value

Through a mediation framework, this study provides empirical evidence on the relationship between bank institutional setting (by distinguishing between cooperative and joint-stock banks) and risk-taking behavior by exploring the underlying mechanisms at the board level, which is novel in the literature.

Details

Corporate Governance: The International Journal of Business in Society, vol. 19 no. 4
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 3 May 2019

Fernando Antonio Monteiro Christoph D’Andrea, Filipe Rigon, Ana Carolina Lopes de Almeida, Bertran da Silveira Filomena and Luiz Antonio Slongo

The purpose of this paper is to qualitatively analyze and compare people’s objectives when participating in two sets of co-creation initiatives – business-to-consumer…

Abstract

Purpose

The purpose of this paper is to qualitatively analyze and compare people’s objectives when participating in two sets of co-creation initiatives – business-to-consumer (B2C) and business-to-business (B2B) – to what the theory in the field states about that participation.

Design/methodology/approach

A qualitative approach has been adopted; it uses laddering, a qualitative technique, in a novel manner through the analysis of an abstract product: the co-creation process.

Findings

Results in B2C point to a disconnection between the motivation of participants and what the theory suggests that should be expected from a co-creation agenda. In the B2B setting, the disconnections are much smaller.

Research limitations/implications

The research used small and narrow samples. Additionally, the research considers only the consumers’ perspective.

Practical implications

Considering the context in which they compete (industrial or consumer market), companies must come up with better selection criteria for co-creators and must be more specific in setting and pursuing the goals of the co-creation projects. By doing so, organizations can achieve more fruitful results in those innovation initiatives.

Originality/value

The present study is innovative in the use of laddering to understand not a product nor a service, but a process: co-creation. The study reveals that, despite the buzz about co-creation, practical examples suggest that this process may not be as fruitful or satisfying as the theories suggest.

Details

Marketing Intelligence & Planning, vol. 37 no. 6
Type: Research Article
ISSN: 0263-4503

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Article
Publication date: 21 August 2017

Antonio D’Amato

Empirical evidence on the relation between female involvement at the head of a company and firm performance remains inconclusive. This study aims to disentangle the…

Abstract

Purpose

Empirical evidence on the relation between female involvement at the head of a company and firm performance remains inconclusive. This study aims to disentangle the existing evidence by exploring the moderating role of family firm status.

Design/methodology/approach

The study analyzes the moderating role of family firm status on the relation between gender diversity and firm performance among a sample of 88 Italian wine firms from Campania region during the 2007-2014 period. This work uses random effects panel data regression and tests the robustness of the results using alternative econometric techniques. Performance is measured in terms of profitability.

Findings

The findings reveal that women in top positions do not affect firm performance. However, it is found that this relation is significantly moderated by family firm status. Specifically, compared to high family-controlled firms, female involvement negatively impacts firm performance in low family-controlled firms.

Research limitations/implications

From a theoretical standpoint, the results enable a more nuanced interpretation of the relationship between female involvement and firm performance. From a managerial perspective, the results highlight conditions that may promote the role of women in business.

Originality/value

This paper provides insights into the relation between gender diversity and firm performance by exploring the moderating role of family firm status – a novel approach in the management and wine business literature.

Details

International Journal of Wine Business Research, vol. 29 no. 3
Type: Research Article
ISSN: 1751-1062

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Article
Publication date: 14 August 2018

Antonio D’Andreamatteo, Luca Ianni, Adalberto Rangone, Francesco Paolone and Massimo Sargiacomo

Application of operations management in healthcare is particularly promising to improve the overall organisational performance, although the Italian system is behind in…

Abstract

Purpose

Application of operations management in healthcare is particularly promising to improve the overall organisational performance, although the Italian system is behind in introducing related techniques and methods. One of the recent experiments in healthcare is the implementation of “Lean Thinking”. The purpose of this paper is to investigate which exogenous forces are driving knowledge transfer on Lean, both in the private and public healthcare sectors.

Design/methodology/approach

Informed by institutional sociology (DiMaggio and Powell, 1983; Powell and DiMaggio, 1991), the paper builds on the case study methodology (Yin, 2013) to elucidate the environmental pressures that are encouraging the adoption of Lean thinking by Italian hospitals and Local Health Authorities.

Findings

The study highlights the economic, coercive, mimetic and normative pressures that are triggering the adoption of Lean thinking in the Italian National Health System (INHS). At the same time, the authors reveal the pivotal importance and innovative roles played by diverse prominent key-actors in the different organisations investigated.

Originality/value

Considering that little is known to date regarding which exogenous forces are driving the transfer of knowledge on Lean, especially in the public healthcare sector, the paper allows scholars to focus on patterns of isomorphic change and will facilitate managers and policy makers to understand exogenous factors stimulating the transfer of Lean thinking and the subsequent innovation within health organisations and systems.

Details

Business Process Management Journal, vol. 25 no. 1
Type: Research Article
ISSN: 1463-7154

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Article
Publication date: 20 April 2020

Mário Franco, Heiko Haase and Dalne António

The purpose of this study is to analyse the influence of failure factors on entrepreneurial resilience in micro-, small- and medium-sized enterprises (MSMEs).

Abstract

Purpose

The purpose of this study is to analyse the influence of failure factors on entrepreneurial resilience in micro-, small- and medium-sized enterprises (MSMEs).

Design/methodology/approach

To achieve this goal, a quantitative and cross-sectional study was carried out. Using a snowball sampling technique, 133 Angolan MSMEs founders responded to a questionnaire.

Findings

The results indicate that entrepreneurs attribute the failure of their activities to financial and external environmental factors such as the economic crisis and changes in the country’s laws. However, these entrepreneurs are considered resilient, as they have enough capacity to resist the national market and have a strong sense of optimism.

Practical implications

Based on the empirical evidence, this study shows that the failure factors of the MSMEs studied have a significant influence on some of the dimensions of entrepreneurial resilience. At the practical level, the study can be also seen as a tool to support decision making in allocating resources to improve entrepreneurial resilience in developing economies.

Originality/value

This study contributes to the field of research on MSMEs in an innovative way, through triangulation of the factors of business failure and entrepreneurial resilience. Furthermore, it makes some contributions to developing the theory in entrepreneurship, which has been associated with various studies about business failure.

Details

International Journal of Organizational Analysis, vol. 29 no. 1
Type: Research Article
ISSN: 1934-8835

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Book part
Publication date: 27 October 2017

Laura E. Masson

Purpose: This chapter analyzes the gender/sexuality/race system through which the Argentine Army was constructed as the representative of the nation and guardian of its…

Abstract

Purpose: This chapter analyzes the gender/sexuality/race system through which the Argentine Army was constructed as the representative of the nation and guardian of its essential values. I will focus on the challenges faced because of the implementation of gender policies by the Ministry of Defense from a rights-based perspective in the institutional matrix of the military, structured through gender and race hierarchies.

Design/methodology/approach: This chapter is based on findings obtained through my experience as a member of the Gender Policy Council for Defense (GPC), from its creation in 2007 to the present, and my fieldwork on the Argentine Armed Forces.

Findings: The resistance to the implementation of gender policies in large part stems from the defiance of the “national ideal” – incarnated by the Argentine Army – constructed upon gender and race inequalities.

Research limitations/implications: Gender inequalities have generally been excluded and ignored in political analysis and in the study of nations and nationalism. For this reason, it is difficult to recover the missing links of history and give women’s lives and gender relations the importance they deserve in analyses of power. The chapter contributes to this task.

Practical and social implications: The resistance to the implementation of the policies sponsored by the GPC of the Ministry of Defense should be evaluated from a gender and ethnoracial perspective.

Originality/value: Research on women in the Argentine Armed Forces is still limited.

Details

Gender Panic, Gender Policy
Type: Book
ISBN: 978-1-78743-203-1

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Book part
Publication date: 25 March 2019

Avi Kaplan, Joanna K. Garner and Benjamin Brock

Current motivation theory and research face serious theoretical, methodological, and practical challenges. One central challenge is the fact that research has focused…

Abstract

Current motivation theory and research face serious theoretical, methodological, and practical challenges. One central challenge is the fact that research has focused mainly on motivation for traditional achievement tasks such as graded assignments and normative educational trajectories. Arguably, current motivation theory and research may be inadequate to characterize adaptive motivation in the uncertain, changing, and unpredictable environments of the twenty-first century. How might motivation researchers conceptualize students’ motivation in such dynamic and complex contexts? How can motivational research inform educators, administrators, and policymakers in designing curricula, pedagogy, and evaluation and accountability systems to prepare students for such a world? In the current chapter, we address these challenges with a perspective on motivation as a complex dynamic system (CDS) that is based in the person’s identity. We begin with a brief review of the challenges to the current prevalent approach to motivation research, highlighting the need for a new paradigm. We then review assumptions of the CDSs approach that render it useful for understanding motivation in continuously changing and unpredictable environments. We then present a CDS conceptual model of identity and motivation that incorporates constructs and processes from a variety of identity and motivational theories – the Dynamic Systems Model of Role Identity (DSMRI). We follow with a conceptualization of the characteristics of the identity-motivation system most adaptive for growth in changing and unpredictable environments. We end by considering the implications of this perspective for motivational theory and research and for educational practice and policy.

Details

Motivation in Education at a Time of Global Change
Type: Book
ISBN: 978-1-78754-613-4

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