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1 – 10 of 41
Article
Publication date: 2 December 2019

Eleonora Masiero, Daria Arkhipova, Maurizio Massaro and Carlo Bagnoli

This paper aims to investigate how relational connectivity can enhance accountability through non-financial reporting regulation in Europe. The paper contributes to the mandatory…

Abstract

Purpose

This paper aims to investigate how relational connectivity can enhance accountability through non-financial reporting regulation in Europe. The paper contributes to the mandatory disclosure literature and provides practical implications for the application of the EU Directive 2014/95/EU.

Design/methodology/approach

A case study research methodology is used, analyzing how a listed Italian insurance company embraces a dialogic communication approach with stakeholders along 2018.

Findings

From a theoretical standpoint, this paper enhances the scholarly understanding of the relevance and role of the concept of relational connectivity as a mean for effectively enhancing accountability, providing some prerequisites for effectively implementing relational connectivity. From a practical perspective, results address the criticism related to the directive 2014/95/EU guidelines in effectively helping the organization toward enhancing accountability. Through a case study, results show how companies can achieve in practice the goal of enhancing corporate accountability.

Originality/value

The paper is original, as it addresses the topic of relational connectivity applied to the EU Directive 2014/95/EU. Results contribute to the development of the understanding of the mandatory disclosure in a dialogic perspective. Additionally, the paper addresses a case study showing how the analyzed company used relational connectivity to engage an effective dialogue with stakeholders.

Details

Meditari Accountancy Research, vol. 28 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 15 June 2020

Roberto Biloslavo, Carlo Bagnoli, Maurizio Massaro and Antonietta Cosentino

This study aims to identify the legitimacy issues raised during a sustainable business model innovation, deployed by an Italian company, which was analyzed through the lens of the…

5573

Abstract

Purpose

This study aims to identify the legitimacy issues raised during a sustainable business model innovation, deployed by an Italian company, which was analyzed through the lens of the legitimation theory and the business model innovation theory.

Design/methodology/approach

A single case study methodology is employed for empirical research. Semistructured interviews, with top and middle management, were conducted together with the analysis of several internal and external documents, to corroborate the case analysis.

Findings

Results show how the potentiality of digital technologies allows the development of new sustainable business models, which, though, still need to gain legitimation to be accepted. The study findings allow drawing both on the business model innovation theory and on the legitimation theory, as they show how legitimation is a dynamic concept that involves internal as well as external stakeholders to support business model innovation.

Originality/value

The paper is novel, since it addresses the topic of sustainable business models development, showing how companies can get legitimation. The paper builds on existing theories and provides a practical example.

Details

Management Decision, vol. 58 no. 8
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 8 January 2018

Giustina Secundo, Maurizio Massaro, John Dumay and Carlo Bagnoli

The purpose of this paper is to present a case study of a university that uses a collective intelligence approach for managing its intellectual capital (IC). Specifically, the…

1618

Abstract

Purpose

The purpose of this paper is to present a case study of a university that uses a collective intelligence approach for managing its intellectual capital (IC). Specifically, the authors investigate how one of Europe’s oldest business schools, Ca’ Foscari University of Venice (Italy), manages IC through stakeholder engagement to achieve academia’s third mission so contributing to social and economic development.

Design/methodology/approach

Data are collected through semi-structured interviews and Ca’ Foscari University’s strategic plan. Secundo et al.’s (2016) collective intelligence framework is used to analyse the data. Alvesson and Deetz’s (2000, pp. 19-20) critical management tasks – insight, critique and transformative redefinition – are adopted to frame and discuss the results.

Findings

On the assumption that a university is a collective intelligence system, the findings demonstrate that IC management needs to change to incorporate an ecosystem perspective, reflecting the fourth stage of IC research. The IC management at the university incorporates its core goal (what), the collective involvement of internal and external stakeholders to achieve the goal (who), the motivations behind the achievement of the goal (why) and, finally, the processes activated inside the university (how) and indicators to assess value creation.

Research limitations/implications

A new perspective for managing IC in universities that adopts a collective intelligence approach is further developed. Contributions to the fourth stage of IC research – IC in an ecosystem – are highlighted that expand the concept of IC value creation beyond universities into wider society.

Practical implications

Two key consequences of this case study are that more stakeholders have become involved in IC management and that IC management requires critical rethinking, given the universities’ evolving role.

Originality/value

This paper brings together issues that are usually dealt with in separate domains of the literature: IC management and collective intelligence in the university setting.

Details

Journal of Intellectual Capital, vol. 19 no. 1
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 7 January 2019

Maurizio Massaro, John Dumay and Carlo Bagnoli

This paper aims to analyse “how”, “why” and “where” authors use citations of Robert Yin’s classic text, Case Study Research: Design and Methods, to determine the application of…

2410

Abstract

Purpose

This paper aims to analyse “how”, “why” and “where” authors use citations of Robert Yin’s classic text, Case Study Research: Design and Methods, to determine the application of methodological transparency in published case study research.

Design/methodology/approach

The analysis is conducted using a structured literature review methodology.

Findings

The results reveal problems of obliteration by incorporation, miscitations, appeals to ethos, rhetorical convenience and a shadow effect, also known as adumbration. The authors argue that case study research relying, either in full or in part, on Yin’s methodology should transparently describe how and which parts of the methodology have been applied. Thus, the conclusions signal some opportunities for improving transparency in the use of citations in case study research.

Research limitations/implications

The analysis highlights behaviours that may lead researchers to questionable findings due to a lack of methodological transparency in developing case study research, along with some recommendations for avoiding such problems. Improving transparency is useful for readers to understand what was done, for reviewers and editors to evaluate the research, and to guide other researchers who wish to conduct case study research.

Originality/value

This research compares citation practices in case study research in accounting and management with a focus on citations of Robert Yin. The results build on previous studies that analyse how scholars apply case study methodology that encourages researchers to adopt greater transparency.

Details

Meditari Accountancy Research, vol. 27 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 16 October 2017

Maurizio Massaro, John Dumay and Carlo Bagnoli

The purpose of this paper is to investigate intellectual capital (IC) discussions held between investors using Web 2.0 tools. More precisely, this paper investigates the…

Abstract

Purpose

The purpose of this paper is to investigate intellectual capital (IC) discussions held between investors using Web 2.0 tools. More precisely, this paper investigates the determinants of IC disclosures (ICDs) on internet stock message boards (IMBs).

Design/methodology/approach

Four hypotheses were developed and tested through content analysis of 60,996 messages posted on two main IMBs, Yahoo!Finance and TheLion.com, followed by descriptive statistics and logistic regression testing.

Findings

The findings show that Web 2.0 is bringing new opportunities to disclose IC. Traditional theories, such as agency, stakeholder, signalling, and legitimacy theory, cannot be applied to the Web 2.0 context. Therefore, a new approach that focusses more on the personal motivations for disclosing IC is called for. At a glance, the results show that IC is disclosed on IMBs, and several elements influence both the quantity and quality of those disclosures. Sometimes “trolls” disturb the dialogue and discourage participation by other investors. Conversely, online influencers facilitate ICD. To filter messages, the time of posting, the length of the messages, and the sentiment the messages contain should be considered along with the author of the message.

Originality/value

This paper contributes to the existing literature by investigating the IC disclosed on IMBs. The findings provide insights about how ICDs are developed using Web 2.0 tools.

Details

Management Decision, vol. 55 no. 9
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 4 April 2016

Maurizio Massaro, Karen Handley, Carlo Bagnoli and John Dumay

This paper aims to review and critique the knowledge management (KM) literature within small and medium enterprises (SMEs), offers an overview of the state of research and outline…

6162

Abstract

Purpose

This paper aims to review and critique the knowledge management (KM) literature within small and medium enterprises (SMEs), offers an overview of the state of research and outline a future research agenda.

Design/methodology/approach

Papers published in KM journals are analysed using a structured literature review methodology. The paper analyses 89 papers published in ten journals specialising in the field of KM.

Findings

KM within SMEs is a research area of growing importance. Findings show that literature on KM in SMEs is fragmented and dominated by unrelated research, with few comparative studies between countries and several countries receiving little attention. Additionally, different definitions of SMEs are used and different kinds of SMEs (e.g. micro, small and medium) are often treated as equivalent, making comparison almost impossible. The results show a failure to address the implications of findings for practitioners and policymakers, which risks relegating the KM research on SMEs to irrelevance.

Originality/value

The paper presents a comprehensive structured literature review of the articles published in KM journals. The paper’s findings can offer insights into future research avenues.

Details

Journal of Knowledge Management, vol. 20 no. 2
Type: Research Article
ISSN: 1367-3270

Keywords

Open Access
Article
Publication date: 13 January 2022

Eleonora Masiero, Giulia Leoni and Carlo Bagnoli

This paper aims at exploring the historical roots of ideals-based accountability (IBA) in a family business of the past. It examines the narrative accounts of the history of an…

1184

Abstract

Purpose

This paper aims at exploring the historical roots of ideals-based accountability (IBA) in a family business of the past. It examines the narrative accounts of the history of an Italian long-lived family business written by one of its latest business owners to determine how and to what extent it was used to discharge a more ethical form of accountability.

Design/methodology/approach

An extensive thematic analysis informed on the conceptual framework of IBA is conducted on the unpublished manuscript by Angelo Barovier, the oldest leader of the Barovier’s family business.

Findings

The retrospective narrative served the family owner as a means for IBA, unveiling to the present and future generations of family owners the values and ideals that had motivated the ancestors to sustain the family business throughout the centuries despite the financial performance or the adversities.

Research limitations/implications

This paper reveals the historical roots of IBA as grounded in family business historical narratives. It contributes to management and family business history by showing the historical relevance of ideals and values for the development and sustainment of a family business.

Practical implications

This study opens to a larger application of IBA also in contemporary businesses, as a tool to foster and disseminate a more ethical form of accountability and to a further extent support the construction of a more ethical society.

Originality/value

This paper connects the newly developed IBA framework, conceived for family businesses, to a management history perspective showing its potential for the intergenerational transmission of business culture.

Details

Journal of Management History, vol. 28 no. 3
Type: Research Article
ISSN: 1751-1348

Keywords

Article
Publication date: 31 May 2022

Eleonora Masiero, Giulia Leoni and Carlo Bagnoli

This paper aims at exploring how and to what extent universities enlisted Facebook, a social media platform, in the discharging and shaping of their accountability during the…

Abstract

Purpose

This paper aims at exploring how and to what extent universities enlisted Facebook, a social media platform, in the discharging and shaping of their accountability during the COVID-19 emergency.

Design/methodology/approach

Drawing on the literature on accountability in the virtual world and crises, a netnographic analysis of the Facebook postings by a sample of Italian universities is performed to identify and interpret the accountability discharged via social media platforms by universities during the COVID-19 pandemic.

Findings

Universities used social media in a range of modes, from conveying simple instructions to rendering traditional accountability for their conduct during the crisis. However, in various Facebook postings, they give voice to various stakeholders’ thoughts and experiences, thereby completely reversing the traditional accountability relationship and making the various stakeholders feel included in the university community.

Practical implications

Social media can constitute a useful tool for organizations willing to deploy different modes of accountabilities, according to what is required by the specific situation. In the authors’ case, social media provided a forum for account-sharing during a critical situation that was common to both the account giver and the recipient.

Originality/value

To the best of the authors’ knowledge, this is the first study to investigate the use of social media by universities for accountability purposes and to reveal their possibilities in supporting more ethical forms of accountability.

Details

Meditari Accountancy Research, vol. 31 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 26 February 2020

Korinzia Toniolo, Eleonora Masiero, Maurizio Massaro and Carlo Bagnoli

This research aims to investigate how digital academic entrepreneurship (AE) develops, exploring its evolution from a micro to a macro perspective and highlighting the role of…

1075

Abstract

Purpose

This research aims to investigate how digital academic entrepreneurship (AE) develops, exploring its evolution from a micro to a macro perspective and highlighting the role of intellectual capital along the process. This paper contributes to the Special Issue on digital AE, providing research and practical implications.

Design/methodology/approach

This study adopts a grounded theory approach which allows exploring the “How” question of digital AE. It focuses on the case of “Strategy Innovation,” the Ca' Foscari University of Venice (Italy) spin-off.

Findings

Digital AE develops and regenerates through a virtuous cycle that, while supported by digital technologies, starts from single individuals and their networks, reaches a broader ecosystem, and ends once back to individuals. This study offers insights about the social impact of academic venturing activities and provides practitioners with useful insights for the understanding of academic spin-offs activities and related opportunities.

Research limitations/implications

This study focuses on the specific research context of “Strategy Innovation,” Ca' Foscari University of Venice (Italy) spin-off. Future research should address in-depth analyses in the exploration of how digital AE emerges and evolves in different contexts and forms.

Originality/value

This study investigates digital AE's development over time, broadly illustrating the phenomenon from a micro to a macro perspective and presenting an explicative and analytical model.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 26 no. 7
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 13 July 2015

Maurizio Massaro, John Dumay and Carlo Bagnoli

The purpose of this paper is to examine whether strategic intent influences developing intellectual capital (IC) and if IC affects performance measured in terms of product and…

1458

Abstract

Purpose

The purpose of this paper is to examine whether strategic intent influences developing intellectual capital (IC) and if IC affects performance measured in terms of product and service diversification within small and medium enterprises over time.

Design/methodology/approach

This study discusses if and how structural equation models can be located within the third stage of IC research, and subsequently presents an analysis developed using 1,392 questionnaire responses through a temporal lens.

Findings

Empirical results show how relational, human and structural capital strongly connects to support a firm’s performance measured in terms of product and service diversification. Additionally, IC and strategic intent influence each other creating a constraint effect on one side and an ambition effect on the other. Interestingly, the constraint effect is much higher than the ambition effect, and this falls in line with a contingency approach to strategic intent.

Practical implications

Several practical implications are developed. First, results show that high regulation where firms can offer mandatory product/services can limit IC development. Therefore the findings contribute to the dialogue between policy makers, managers and businesses. Second, business schools should consider how strategic intent contributes to developing IC in order to design future curricula for accounting and management studies. Third, firms that operate in similar contexts should pay attention to managerial myopia due to low competition where a significant part of firms’ revenues is from mandatory product/services.

Originality/value

This paper contributes to the existing literature by investigating how IC affects strategic intent and how strategic intent fosters IC development. Additionally, findings build on existing theory, helping to understand how IC affects performance measured in terms of portfolio diversification.

Details

Journal of Intellectual Capital, vol. 16 no. 3
Type: Research Article
ISSN: 1469-1930

Keywords

1 – 10 of 41