Search results

1 – 8 of 8
Open Access
Article
Publication date: 22 September 2023

Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti

The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in…

1024

Abstract

Purpose

The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.

Design/methodology/approach

The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.

Findings

The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.

Research limitations/implications

The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.

Originality/value

The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 31 July 2023

Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti

The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for…

1499

Abstract

Purpose

The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for managers and policymakers, whilst also outlining a future agenda for scholars.

Design/methodology/approach

A bibliometric analysis is carried out by adopting the Preferred Reporting Items for Systematic Review and Meta-Analyses protocol for searching and selecting the scientific contributions to be analysed. Citation analysis is used to map a current research front and a bibliographic coupling is conducted to detect the connection networks in current literature.

Findings

Biodiversity accounting is articulated in five thematic clusters (sub-areas), such as “Natural resource management”, “Biodiversity economic evaluation”, “Natural capital accounting”, “Biodiversity accountability” and “Biodiversity disclosure and reporting”. Critical insights emerge from the content analysis of these sub-areas.

Practical implications

The analysis of the thematic evolution of the biodiversity accounting literature provides useful insights to inform both practice and research and infer implications for managers, policymakers and scholars by outlining three main areas of intervention, i.e. adjusting evaluation tools, integrating ecological knowledge and establishing corporate social legitimacy.

Social implications

Currently, the level of biodiversity reporting is pitifully low. Therefore, organisations should properly manage biodiversity by integrating diverse and sometimes competing forms of knowledge for the stable and resilient flow of ecosystem services for future generations.

Originality/value

This paper not only updates and enriches the current state of the art but also identifies five thematic areas of the biodiversity accounting literature for theoretical and practical considerations.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 14 September 2020

Carlo Torre, Aurelio Tommasetti and Gennaro Maione

The paper proposes a conceptual integration between two variables, both considered as capable of affecting public firm performance: technology and intellectual capital.

Abstract

Purpose

The paper proposes a conceptual integration between two variables, both considered as capable of affecting public firm performance: technology and intellectual capital.

Design/methodology/approach

The analysis is performed by testing a structural equation model (SEM) which allows to measure simultaneously a plurality of variables, highlighting all the possible connections. Data is collected by administering more than 500 paper questionnaires to accountants working within Local Health Firms of Naples and Salerno.

Findings

The study seems to align with the considerations according to which intellectual capital expressed through its three dimensions – relational capital, human capital and organizational capital – exert a positive influence on perceived performance of healthcare firms, ultimately impacting on the Employees' Satisfaction.

Research limitations/implications

The study acts as a useful guide from a managerial point of view, because it may support firm decision-making. In fact, public sector managers can leverage an instrument capable of activating functional mechanisms to improve firm performance.

Originality/value

The work allows overcoming the literature gap due to the fact that, although there is a wide recognition of the potential of technology and intellectual capital, there are no studies that synergistically integrate both the aspects in the attempt to understand their value in terms of influence on the performance of public firms, on the one hand, and on employees' satisfaction, on the other. In this vein, the work, in an attempt to provide further scientific support to the link between technology and intellectual capital, is a tool capable of highlighting how this link positively impacts on company performance and employee satisfaction.

Article
Publication date: 9 October 2017

Rocco Palumbo, Silvia Cosimato and Aurelio Tommasetti

Service ecosystems are gaining credence among management scholars. However, there is still little agreement about the distinguishing attributes of service ecosystems in both the…

Abstract

Purpose

Service ecosystems are gaining credence among management scholars. However, there is still little agreement about the distinguishing attributes of service ecosystems in both the public and the private sectors. The purpose of this paper is to focus on the health care service system, suggesting a “recipe” for the implementation of a sustainable and innovative health care service ecosystem.

Design/methodology/approach

A mixed methodology was used. First, a critical literature review was conducted to lay the conceptual foundations of this study. Then a theory about the institutional, organizational and managerial requisites for the implementation of a health care service ecosystem was developed.

Findings

The health care sector is appropriate for the core tenets of the service ecosystem perspective. Tailored interventions aimed at improving the functioning of the health care service ecosystem should be implemented at the micro, meso, macro and mega levels. Patient empowerment, patient-centered care and integrated care are the fundamental ingredients of the recipe for effective health care service ecosystems.

Practical implications

The ecosystem approach provides health policy makers with interesting insights to help shape the health care service system of the future. The paper also contributes to the innovation of managerial practices emphasizing the role of patient involvement in the design and delivery of health care.

Originality/value

This is one of the first attempts to systematize scientific knowledge about service ecosystems in the health care sector. An agenda for further research is suggested, in order to further advance the establishment of an effective and innovative health care service ecosystem.

Details

The TQM Journal, vol. 29 no. 6
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 11 September 2017

Aurelio Tommasetti, Orlando Troisi and Massimiliano Vesci

In line with the precepts of service-dominant logic (SDL), the purpose of this paper is to devise a measurement framework of customer value co-creation practices during the…

5043

Abstract

Purpose

In line with the precepts of service-dominant logic (SDL), the purpose of this paper is to devise a measurement framework of customer value co-creation practices during the service process.

Design/methodology/approach

Answering the call of McColl-Kennedy et al. (2012), the present study develops a general conceptual model for the measurement of customer value co-creation behavior, in line with the procedure elaborated by Churchill (1979). In particular, the paper focuses on the first stage of the protocol, corresponding to the specification of the domain of the construct.

Findings

The study shows that the scale for measuring behavioral processes in customer value co-creation has an implicit hierarchical structure based on eight activities to ensure adequate semantic coverage of the concept: cerebral activities, cooperation, information research and collation, the combination of complementary activities, changes in habits, co-production, co-learning, and connection. Moreover, the work highlights that the analysis of customer value co-creation behavior leads to three diverse steps of value co-creation and various levels of interaction.

Originality/value

By systematizing the construct of customer value co-creation behavior within a comprehensive framework, the conceptual model attempts to fill a gap evidenced by previous research in order to show that actions performed by users during the value co-creation process strictly conform to SDL assumptions. Moreover, the framework underpinning the practical application of SDL principles could benefit future practitioners and suggest interesting implications for future research.

Details

Journal of Service Theory and Practice, vol. 27 no. 5
Type: Research Article
ISSN: 2055-6225

Keywords

Article
Publication date: 4 April 2016

Gaetano Matonti, Jon Tucker and Aurelio Tommasetti

This paper aims to investigate auditor choice in those Italian non-listed firms adopting the “traditional” model of corporate governance. In Italy, non-listed firms can choose…

1041

Abstract

Purpose

This paper aims to investigate auditor choice in those Italian non-listed firms adopting the “traditional” model of corporate governance. In Italy, non-listed firms can choose between two types of auditor: the Board of Statutory Auditors (BSA), that is the statutory auditors, or an “external” auditor. At the same time, a BSA conducts the administrative auditing for all companies with equity exceeding €120,000.

Design/methodology/approach

The paper estimates a logistic regression model of firm auditor choice between an external auditor and the BSA, which incorporates variables proxying for both agency conflict and organizational complexity effects.

Findings

The results show that of the potential agency factors, only board independence drives auditor choice, whereas organizational complexity and risk factors including firm size, investment in inventories, subsidiary status and complexity drive auditor choice. These results may be explained in the administrative audit role of the BSA, which monitors both day-by-day firm operations and the financial statements preparation “project”. Stakeholders as a result are reassured that, in general, their interests are protected. Finally, it was found that legal form and voluntary International Financial Reporting Standards compliance exert an impact on auditor choice.

Originality/value

The paper provides support for an internal yet independent auditing body such as the Italian BSA as a wider model for corporate governance in European non-listed firms (OECD, 2004 and 2015). The BSA as an administrative and financial auditing body made up solely of independent highly qualified professionals can work within the firm on an operational basis, and in so doing can increase stakeholder protection.

Details

Managerial Auditing Journal, vol. 31 no. 4/5
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 17 October 2023

Adhi Alfian, Hamzah Ritchi and Zaldy Adrianto

Increased fraudulent practices have heightened the need for innovation in anti-fraud programs, necessitating the development of analytics techniques for detecting and preventing…

Abstract

Purpose

Increased fraudulent practices have heightened the need for innovation in anti-fraud programs, necessitating the development of analytics techniques for detecting and preventing fraud. The subject of fraud analytics will continue to expand in the future for public-sector organizations; therefore, this research examined the progress of fraud analytics in public-sector transactions and offers suggestions for its future development.

Design/methodology/approach

This study systematically reviewed research on fraud analytics development in public-sector transactions. The review was conducted from June 2021 to June 2023 by identifying research objectives and questions, performing literature quality assessment and extraction, data synthesis and research reporting. The research mainly identified 43 relevant articles that were used as references.

Findings

This research examined fraud analytics development related to public-sector financial transactions. The results revealed that fraud analytics expansion has not spread equally, as most programs have been implemented by governments and healthcare organizations in developed countries. This research also exposed that the analytics optimization in fraud prevention is higher than for fraud detection. Such analytics help organizations detect fraud, improve business effectiveness and efficiency, and refine administrative systems and work standards.

Research limitations/implications

This research offers comprehensive insights for researchers and public-sector professionals regarding current fraud analytics development in public-sector financial transactions and future trends.

Originality/value

This study presents the first systematic literature review to investigate the development of fraud analytics in public-sector transactions. The findings can aid scholars' and practitioners' future fraud analytics development.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Case study
Publication date: 23 May 2019

Manisha Saxena and Subrata Kumar Nandi

The learning outcomes of this study include: recognizing the strategic inflexion points and related business and strategic perspectives in the life of an organization;…

Abstract

Learning outcomes

The learning outcomes of this study include: recognizing the strategic inflexion points and related business and strategic perspectives in the life of an organization; understanding sources of sustained competitive advantage and connect it with resource-based view for internal analysis; applying dynamic capability theory to identify capabilities that help an IT company stay relevant in an IT sector characterized by VUCA (an acronym for volatility, uncertainty, complexity and ambiguity) environment; analyzing the multi-dimensional and multi-contextual challenge an organization faces, or is likely to face, in the foreseeable future and the possible ways it addresses or should address them; evaluating strategies adopted at various points of an organization’s journey for their effectiveness; and helping a company co-create value for its customers.

Case overview/synopsis

This case of Nitor Infotech Private Limited (Nitor), a mid-sized software product outsourcing company, outlines its decade-long journey, highlighting its achievements. While the company has consistently grown by leveraging its expertise in software product engineering and its domain knowledge in the healthcare segment, it entered into a stage of its life cycle where it had to develop a long-term strategy to effectively compete in the product engineering market. Nitor’s strategy was built around product engineering and outsourced product development. The two major choices for a software company were either to develop its own product and thereby own the intellectual property (IP) or to develop modules which would be part of a product that would be owned by a client. In the latter case, the IP would be held by the client. So far Nitor chose to follow the second option by developing components for its client’s products. Although this strategy allowed it to develop expertise in a particular domain, and serve different customers in a particular market, the chances of a competitor attacking its position was high. On the other hand, if it developed its own product, it can create its own brand name and can sell packaged software to several different customers. However, the challenge with the latter is that the cost of marketing could be very high. The choice for the company in the future is to decide on selecting a specific strategy to expand its international business.

Complexity academic level

This case is appropriate for an undergraduate and postgraduate management course in the area of strategic management. The level of difficulty can be from medium to high depending on the learning level. Knowledge of management fundamentals is not a prerequisite but is desirable for case analysis.

Supplementary materials

Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Subject code

CSS 11: Strategy

Details

Emerald Emerging Markets Case Studies, vol. 9 no. 1
Type: Case Study
ISSN: 2045-0621

Keywords

1 – 8 of 8