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1 – 10 of 11
Article
Publication date: 2 January 2018

Chiara Rinaldi, Alessio Cavicchi, Francesca Spigarelli, Luigi Lacchè and Arthur Rubens

The paper analyses the emerging role of Social Sciences and Humanities (SSH) universities in contemporary society via third- and fourth-mission activities. In particular…

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Abstract

Purpose

The paper analyses the emerging role of Social Sciences and Humanities (SSH) universities in contemporary society via third- and fourth-mission activities. In particular, the paper investigates the potential contributions that SSH universities can offer in developing and enhancing capacities, supporting the changing conception of innovation coherently through a Smart Specialisation Strategy (S3) approach.

Design/methodology/approach

The case study presents multiple third- and fourth-mission activities carried out by the University of Macerata (Italy). The activities are framed according to the roles universities could have in supporting S3.

Findings

Within third- and fourth-mission activities, SSH universities can play different and broader roles (generative, absorptive, collaborative and leadership), which could support regions in designing and implementing S3.

Practical implications

The paper shows the important contributions that SSH universities can make in their regions, both to support S3 and enhance the transition to sustainable development.

Social implications

The article emphasises SSH universities’ multiple contributions to sustainable development and to innovation in the knowledge society/economy framework.

Originality/value

This case study captures SSH universities’ contributions to S3 and the wider innovation paradigm, by highlighting their transformational effect on regional economies.

Details

International Journal of Sustainability in Higher Education, vol. 19 no. 1
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 11 April 2016

Chiara Rinaldi and Alessio Cavicchi

This paper aims to understand the motivations driving cooperative behaviour between heterogeneous stakeholders in place-branding activities, focusing on contract-based and…

Abstract

Purpose

This paper aims to understand the motivations driving cooperative behaviour between heterogeneous stakeholders in place-branding activities, focusing on contract-based and relation-based cooperation constructs.

Design/methodology/approach

The longitudinal case study method is used to help understanding how the investigated network has evolved over four years from an attempt to build a regional umbrella-brand to a network contract between 13 enterprises.

Findings

The findings suggest that the relationships of trust and shared values among stakeholders are essential to foster cooperation, but also that contract-based governance complements a relation-based governance, enhancing the performance of the alliance.

Research limitations/implications

The main limitation is related to the case study methodology, as results are strongly dependent on the specific characteristics of the stakeholders and the geographical area analysed.

Social implications

The role of stakeholders in building a place brand is increasingly important. When analysing cooperative behaviour drivers, more attention should be paid to such intangible assets as social, human, relational and organisational capital.

Originality/value

This longitudinal case study emphasises that for success in place-branding activities, contract-based cooperation can be particularly useful at the beginning of a network alliance, while relation-based cooperation ensures the strength and continuity of the partnership but it takes time to develop. Responsible leaders, working as relationship facilitators/enablers, are important to keep network members engaged, by creating trust and favouring mutual beneficial relationships between stakeholders.

Details

Qualitative Market Research: An International Journal, vol. 19 no. 2
Type: Research Article
ISSN: 1352-2752

Keywords

Article
Publication date: 10 July 2017

Arthur Rubens, Francesca Spigarelli, Alessio Cavicchi and Chiara Rinaldi

Over the past few decades, higher education institutions (HEIs) have become key players in regional economic development and knowledge transfer, which has led to a third…

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Abstract

Purpose

Over the past few decades, higher education institutions (HEIs) have become key players in regional economic development and knowledge transfer, which has led to a third mission for HEIs and the entrepreneurial university. The purpose of this paper is to assess the challenges of HEIs in fulfilling the third mission for economic development and the changing role of being an entrepreneurial university, and the changes that need to be implemented to fulfill this new mission.

Design/methodology/approach

The authors have drawn on current literature to examine academic entrepreneurism and the entrepreneurial university, and how universities are fulfilling their third mission.

Findings

The findings from our review of the literature demonstrated the varied economic and social benefit of universities conducting external third mission/entrepreneurial activities in the community, as well as how the changing role and expectations of universities to become more entrepreneurial, has not only changed the expectations and role of university administrators, faculty and staff but also the business community which they serve. The review also showed the varied challenges for universities in fulfilling the third mission of economic development.

Research limitations/implications

Although ample literature and cases about universities’ third mission of economic development and the new entrepreneurial university (especially with research universities) were available, literature or research was limited on the specific challenges and obstacles faced by administrators, faculty and departments in fulfilling this mission, and few studies recommended changes that needed to be implemented in HEIs to support this new mission.

Practical/implications

The paper supports the potential role that HEIs play in implementing economic development in their communities or region. The paper also highlights some of the necessary resources and policy changes that policymakers and university administrators need to implement to reward and recognize faculty in conducting outreach activities as part of the university’s third mission.

Originality/value

The findings from this study highlight the challenges and barriers for faculty, staff and HEIs in fulfilling the third mission and becoming an entrepreneurial university.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. 11 no. 03
Type: Research Article
ISSN: 1750-6204

Keywords

Content available
Article
Publication date: 11 April 2016

Charles Dennis, T C Melewar and Chiara Mauri

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Abstract

Details

Qualitative Market Research: An International Journal, vol. 19 no. 2
Type: Research Article
ISSN: 1352-2752

Content available

Abstract

Details

Journal of Place Management and Development, vol. 8 no. 2
Type: Research Article
ISSN: 1753-8335

Article
Publication date: 15 April 2022

Caterina Cavicchi, Chiara Oppi and Emidia Vagnoni

The extent to which sustainability is integrated into conventional accounting practices, in the light of a more integrated thinking perspective, requires further…

Abstract

Purpose

The extent to which sustainability is integrated into conventional accounting practices, in the light of a more integrated thinking perspective, requires further exploration. This paper aims to investigate how management control systems (MCSs) and sustainability-specific control systems (SCSs) are mobilised and how they interact to support the environmental sustainability strategy of a small- and medium-sized entity (SME).

Design/methodology/approach

Through a case study in a waste disposal firm, this paper examines the influence of cognitive, organisational and technical factors on the interaction and integration of MCSs and SCSs to bolster an environmental sustainability strategy.

Findings

The MCSs that are mobilised vary according to the type of strategy that is pursued. Even though the technical integration of MCSs with SCSs was not achieved, interaction between them supported strategic decision-making and the pursuit of environmental performance in the light of a more integrated thinking perspective. The role of multidisciplinary teams formed by accountants and environmental scientists to support sustainability management control at the SME also enabled interaction and provided steps for integrated thinking.

Practical implications

Although based on single case study, this research offers practitioners useful knowledge about the potential levers and obstacles relating to the mobilisation of MCSs when a sustainability strategy is conceived and its impact on the development of integrated thinking.

Originality/value

The paper provides insight into how SMEs can mobilise their MCSs to support an environmental sustainability strategy, shedding light on the factors that enhance interaction among MCSs and SCSs.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 19 January 2022

Lara Tarquinio and Chiara Xhindole

This paper aims to explore why a company voluntarily engages in the sustainability reporting process, how this process becomes institutionalised and the resulting effects.

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Abstract

Purpose

This paper aims to explore why a company voluntarily engages in the sustainability reporting process, how this process becomes institutionalised and the resulting effects.

Design/methodology/approach

The research focusses on a single case study, conducted following an action research approach and interpreted through the lens of institutional work. According to the institutional work theoretical perspective, the individual or organisation is responsible for creating, maintaining or disrupting institutions.

Findings

The case company, Deco S.p.A., undertook sustainability reporting to clarify the values that the company was founded upon and how those values translate into management practice. By institutionalising the sustainability reporting process, Deco S.p.A. found its corporate climate improved, various aspects of its operations could be rationalised and the information gathered to produce the report was valuable for decision support.

Practical implications

This research project contributes to understanding why and how a company institutionalises its sustainability reporting. It also provides a better understanding of the internal forces that drive the voluntary reporting of sustainability issues and sheds light on the stages of the institutionalisation process.

Social implications

The authors find that universities have a role to play in promoting the sustainability of companies, as they can transform the knowledge produced from research into useful knowledge for managing and reporting sustainability issues.

Originality/value

This four-year action research project contributes to the literature on both engagement research and the institutionalisation of sustainability reporting practices. The authors also expose some of the drivers affecting a company’s approach to sustainability reporting.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 8 May 2017

Maisam Abbasi

The purpose of this article is to explore and classify the pattern of themes and challenges in developing socially sustainable supply chains.

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Abstract

Purpose

The purpose of this article is to explore and classify the pattern of themes and challenges in developing socially sustainable supply chains.

Design/methodology/approach

The methodology is based on a systematic review of the peer-reviewed literature to explore what major themes and challenges have been discussed and the significant gaps where opportunities for further research can be found.

Findings

In total, four categories of themes were identified, namely, human-centric, focal organization-centric, supply chain-centric and governance-centric. Challenges were classified into seven categories, namely, inadequate and asymmetric knowledge, difficulties of operationalization, shifting the values, subjectivity in evaluation, governance complexity, difficulties of small- and medium-sized enterprises and sustainability fade.

Research limitations/implications

The focus of the article is on the social pillar of sustainable development in the context of supply chains. A more holistic systematic investigation of synergy of all the three pillars/bottom lines of sustainable development (economic, environmental and social) can be an opportunity for further research.

Practical implications

Taking a more holistic view of the pattern of currently discussed themes and challenges may be beneficial in increasing the absorptive capacity of industrial and business practitioners, by accumulating and assimilating external knowledge, when they design and operationalize innovative strategies in developing sustainable supply chains.

Originality/value

This article may increase awareness about the social responsibilities of supply chains actors and stakeholders in different scales. It may also guide managers, decision makers and practitioners to better understand the difficulties, obstacles or dilemmas that can hinder the sustainable development of supply chains. The results section presents a framework driven from the emerged themes, and the discussion section provides propositions for tackling the challenges and opportunities for further research.

Details

European Business Review, vol. 29 no. 3
Type: Research Article
ISSN: 0955-534X

Keywords

Open Access
Article
Publication date: 11 October 2021

Francesca Rossignoli, Riccardo Stacchezzini and Alessandro Lai

Given the limited studies that have started to focus on contexts where integrated reporting (IR) is voluntarily adopted, this paper aims to explore the moderating role of…

Abstract

Purpose

Given the limited studies that have started to focus on contexts where integrated reporting (IR) is voluntarily adopted, this paper aims to explore the moderating role of institutional characteristics on the association between voluntary report release and analyst forecast accuracy.

Design/methodology/approach

This study uses a quantitative empirical research method grounded on voluntary disclosure theory to provide empirical evidence on an international sample of companies choosing to release integrated reports. Preliminarily, a cluster analysis is used to group countries according to institutional patterns. Multivariate analyses detect the associations between report release choice and analysts’ forecast accuracy across clusters. Multiple econometric approaches are used to address the endogeneity concerns.

Findings

IR release is not informative for the market unless considering systematic variations across different institutional settings. Analysts’ forecast is more accurate for IR adopters located in strong institutional enforcement settings than for all the other companies. In the strong institutional setting that is also characterized by a pluralistic society, IR release benefits for the market are conditioned by the fact that the choice to release IR depends on environmental, governance and social disclosure-based managers remuneration and disclosure requirements. In weak institutional settings, IR release is not beneficial for the forecast accuracy.

Research limitations/implications

Academics and practitioners can gain understanding of the usefulness of voluntary IR across different institutional settings.

Originality/value

The study advances the understanding of the IR’s informativeness, overcoming the common dichotomous distinctions between strong and weak institutional settings.

Details

Meditari Accountancy Research, vol. 30 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 2 September 2021

Tamer Elshandidy, Moataz Elmassri and Mohamed Elsayed

Exploiting the mandatory provision of integrated reporting in South Africa, this paper aims to investigate whether this regulatory switch from the conventional annual…

Abstract

Purpose

Exploiting the mandatory provision of integrated reporting in South Africa, this paper aims to investigate whether this regulatory switch from the conventional annual report is associated with differences in the level of textual risk disclosure (TRD). This paper also examines the economic usefulness of this regulatory change by observing the impact of TRD on the complying firms’ market values.

Design/methodology/approach

Archival data are collected and examined using time-series difference design and difference-in-differences design.

Findings

The authors find that the level of TRD within the mandatory integrated reporting is significantly lower than that of annual reports. The authors find that the impact of TRD in integrated reporting on market value compared to that of annual reports is statistically not different from zero. The authors’ further analyses suggest that corporate governance effectiveness is not a moderating factor to the study results. The results are robust to comparisons with the voluntary adoption of integrated reporting in the UK.

Originality/value

Collectively, the study results suggest that managers’ adherence to the mandatory provision of integrated reporting has significantly decreased the level of (voluntary) TRD they tended to convey within the conventional annual reports, resulting in a trivial impact on market value. These unintended consequences should be of interest to the International Integrated Reporting Council and other bodies interested in integrated reporting.

Details

Corporate Governance: The International Journal of Business in Society, vol. 22 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

1 – 10 of 11