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The primary objective of this paper is to show a systematic and methodological approach for the digitalization of critical clinical pathways (CPs) within the healthcare domain.

The methodology entails the integration of service design (SD) and action research (AR) methodologies, characterized by iterative phases that systematically alternate between action and reflective processes, fostering cycles of change and learning. Within this framework, stakeholders are engaged through semi-structured interviews, while the existing and envisioned processes are delineated and represented using BPMN 2.0. These methodological steps emphasize the development of an autonomous, patient-centric web application alongside the implementation of an adaptable and patient-oriented scheduling system. Also, business processes simulation is employed to measure key performance indicators of processes and test for potential improvements. This method is implemented in the context of the CP addressing transient loss of consciousness (TLOC), within a publicly funded hospital setting.

The methodology integrating SD and AR enables the detection of pivotal bottlenecks within diagnostic CPs and proposes optimal corrective measures to ensure uninterrupted patient care, all the while advancing the digitalization of diagnostic CP management. This study contributes to theoretical discussions by emphasizing the criticality of process optimization, the transformative potential of digitalization in healthcare and the paramount importance of user-centric design principles, and offers valuable insights into healthcare management implications.

The study’s relevance lies in its ability to enhance healthcare practices without necessitating disruptive and resource-intensive process overhauls. This pragmatic approach aligns with the imperative for healthcare organizations to improve their operations efficiently and cost-effectively, making the study’s findings relevant.

This paper aims to explore how the phenomena of corruption and fraud in the public sector have been portrayed in the literature using the Audit Society Framework (Power, 1997).

The authors conducted a structured literature review (Massaro et al., 2016) to unveil relevant literature in the area of corruption and fraud in the public sector.

Results highlight that the literature using “The Audit Society” theory is still scant. Notwithstanding the call for a more decisive role of auditors in fighting corruption and fraud, much is still to be discovered about consequences of auditing and what “good quality” is.

The main limitation is that only literature in English has been included.

This paper helps practitioners and policymakers to take and implement informed decisions with regards to the fight against fraud and corruption.

In calling for more research in the domain of audit, fraud and corruption in the public sector, this paper promotes a higher focus of society on public interest and the common good.

This paper investigates one part of The Audit Society related to corruption and fraud, topics that are still very underdeveloped and unexplored by researchers. From the findings the authors suggest possible new avenues for further research.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

This study aims to investigate whether significant performance differences between cooperatives and investor-owned firms (IOFs) may exist.

Based on data from a sample of Italian wine firms for the period from 2009 to 2018, an adjusted measure of performance called earnings before interests, taxes, depreciations and amortizations gross the raw materials cost was adopted to consider the different objectives of cooperatives relative to those of IOFs.

Empirical evidence shows that in the context under analysis, cooperatives have performed better than IOFs.

Despite the theoretical literature suggesting that the cooperative form of organizations suffers from many weaknesses, these results highlight that cooperatives operating in the wine sector are at least as economically efficient as other organizations, and more specifically, they perform better than for-profit firms. Consequent implications for theory and practice are discussed.

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.

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.

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.

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.

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.

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.

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.

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.

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.