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The purpose of this research aims at extending the knowledge on whether and how universities include sustainability dimensions in managing their collections. Precisely, the study focusses on the creation of a university museum (UM), as an embryonic stage of life during which management concerns both strategic and operational issues.

Sustainability is envisioned as a multifaceted concept, composed of the economic, cultural, environmental and social dimensions. Resorting to an acknowledged theoretical model for sustainable development in museum management, a qualitative interpretative study is carried out, gathering data from multiple sources. The empirical setting is the University of Pavia, which has recently created a new Museum of Natural History (Kosmos).

Results highlight how sustainability dimensions intertwin in UM creation. Moreover, the economic dimension emerges as a basement for the others. Value for the community, expressed in economic terms, must be ensured in UMs creation as well as throughout its entire life, in order to support cultural, environmental and social sustainability.

Focussing on the embryonic stage of UMs life allowed to consider how sustainability is embedded in relevant strategic and operational decisions. Nevertheless, scholars are encouraged to replicate the study in other stages of UMs' life, in a way to provide insights on its dynamics.

University collections managers can benefit from this research by acknowledging the role played by the economic dimension of sustainability. Notwithstanding their mission, universities should pay attention to extracting economic value from the management of their collections, as a means to ensure innovative and sustainable management on the cultural, environmental and social respects. Furthermore, this research suggests how a higher education system is able to create a new museum by relying on interdisciplinary competencies, which support sustainability since the embryonic stage.

This research contributes to the cultural heritage management literature by proposing an updated version of the sustainable development model for museums, which highlights the different relevance of the sustainability dimensions with particular regard to the UM creation and management.

At exceptional times, governments are entrusted with greater authority. This creates significant concerns over governments’ transparency and accountability. This paper aims to pursue a twofold objective: assessing the patterns of open government data during the extraordinary time initiated by the COVID-19 pandemic drawing relevant policy and managerial implications regarding the future development of open data as a mechanism of accountability at times of exception.

The study follows exploratory research, relying on a web content analysis. The empirical setting is provided by 20 Italian regional governments during the COVID-19 pandemic as a shock that has triggered an exceptional time for governments.

Results on the desirable (extrinsic and intrinsic) characteristics of the data analyzed show that in the empirical setting investigated, open data does not enable to properly address the accountability concerns of a demanding forum at times of exception.

The paper enriches the state of the art on accountability and provides both scholars and practitioners (e.g. policymakers, managers, etc.) a current reading of data-driven orientation as a stimulus to the accountability of public administrations during exceptional times.

The paper investigates open data as a condition of public accountability, assessing whether and how Italian regional governments have concretely opened their data to enable their forums to elaboration of an informed opinion about their conduct during the ongoing pandemic. This fosters the understanding of how accountability is deployed in times of exception in light of the possibilities offered by the availability of online platforms.

This paper aims to explore the financial and non-financial accountability disclosure patterns of state-owned enterprises (SOEs), as hybrid organizations.

Adopting the hybridity concept and resorting to stakeholder theory, this paper works on a comparison between the accountability disclosure patterns of hybrid and private organizations operating in the same industry. European national news agencies are selected as units of analysis and an extensive web content analysis is performed on three categories of information.

SOEs are found to disclose a broader spectrum of information than private organizations, and differences between them have been found. Nevertheless, both financial and non-financial disclosures are underdeveloped in the two organizational types.

This paper illustrates how hybridity explains SOEs’ accountability disclosure patterns. Results could not be complemented through information on disclosure through alternative channels. Future studies are encouraged to perform simultaneous comparisons among hybrid, public and private organizations, as well as considering industry specifics.

As web accountability disclosure helps to address the demands of distant stakeholders, efforts are needed to enhance SOEs’ web accountability disclosures and not to undermine democratic accountability relationships.

This paper contributes to the ongoing debate on the accountability mechanisms and style of SOEs. Using a framework for hybrid organizations provides an understanding of how SOEs, as hybrid organizations, disclose information for accountability. In turn, this allows, and then promotes, the investigation of social phenomena by conceiving hybridity as a standalone institutional space.

Acknowledging fiscal crises as critical junctures for policy makers, this paper investigates how the recent fiscal crisis has affected the paradigmatic approach to the design of an ongoing governmental accounting (GA) reform.

This paper analyses the Italian GA harmonization as a peculiar instance of an ongoing GA reform at the crisis outbreak. A longitudinal narrative analysis of official documents is complemented with semi-structured interviews with key policy makers and participant observations.

The fiscal crisis is found to play an indirect role in the Italian GA reform, which, promoting centralization of competencies in the fields of GA, determines the intensification of the approach adopted before the crisis outbreak.

This paper extends the knowledge on the nature of post-crisis reforms by highlighting how fiscal crises can work as catalysts for paradigmatic approaches to ongoing GA reforms. This paper analyses the designing of a GA reform, whereas the long-term adaptations and outcomes of the reform are not taken into consideration.

The tight link between GA and financial management issues featuring the current paradigmatic approaches to reforms suggests the need to design GA reforms consistently with fiscal and financial management policies.

Whereas the extant literature on the nature of post-crisis reforms analyses the latter as responses to the former, this paper enlarges the knowledge on the topic by focusing on a peculiar instance of a GA reform that was ongoing at the crisis outbreak.

Measurement and evaluation issues have long represented the main criticality of accrual accounting adoption in the public sector. While professional accountants and scholars have mostly focused on the recognition and measurement of typical public assets (e.g. heritage and community assets), the authors contend that more attention should be paid to the equity (net assets). The equity requires additional evaluation criteria that stem from the representation of an accounting aggregate that does not exist per se but rather derives as a residual from all the other items reported in the balance sheet. This chapter proposes an illustrative case study on the evolution of the accrual accounting principle for Italian local governments (LGs). The findings enable the gaining of a deeper understanding of how the equity can be represented and discuss which informative objectives it can address in public administrations. Practical recommendations are delivered for national and international accounting standard setters for the public sector.

This introductory chapter elaborates on the tricky issue of measurement in public sector financial reporting, which arises due to the particular features of the public sector when compared to the private sector. It provides a summary of the book chapters, highlighting the theoretical/practical frameworks used, methodologies and conclusions. Three themes are identified in the book, namely, (a) frameworks and methodologies; (b) measuring and reporting the elements in financial statements; and (c) heritage. This chapter identifies important avenues for further research.

The purpose of this paper is to systematically analyze existing studies related to the adoption of smart technologies in cruise tourism services, particularly robots, artificial intelligence, service automation and virtual reality. More specifically, the authors intend to highlight the current state of research on this topic, present the findings within a conceptual framework and propose a research agenda.

The relevant literature was extracted using two major electronic databases, web of science (WoS) and Scopus. The authors identified 31 articles from high-quality journals and used a systematic review and the VOSviewer software to analyze them.

Since 2014, there has been an increase in the number of studies related to smart technologies in cruise tourism services. At first, researchers focused on Royal Caribbean’s robotic bartender arm, whereas other technologies such as digital signage, self-service options, facial recognition and virtual culinary experiences received less attention. However, the interest in exploring these last smart technologies has grown significantly since 2019. The adoption of RAISA in the cruise tourism service (ASCT) framework was proposed, identifying five major domains: cruise robotic technology, technology innovation, cruise passengers’ engagement behavior, cruise passengers’ technology readiness and privacy perception and knowledge expertise. These domains provide valuable guidance for future research in this field.

To the best of the authors’ knowledge, this is the first study to systematically analyze literature on the adoption of new technologies in cruise tourism services, specifically focusing on the major technologies available on cruise ships.

本文的主要目标是系统地分析与邮轮旅游服务中智能技术采用（RAISA）相关的现有研究, 特别是关于机器人、人工智能、服务自动化和虚拟现实等方面。具体而言, 我们意图突出此主题的当前研究现状, 将研究结果呈现在一个概念框架中, 并提出一个研究议程。

我们使用了两个主要的电子数据库 WoS 和 Scopus 提取相关文献。我们从高质量期刊中找到了 31 篇文章, 并采用系统综述和 VOSviewer 软件对它们进行了分析。

自 2014 年以来, 与邮轮旅游服务中智能技术相关的研究数量不断增加。最初, 研究人员着重关注皇家加勒比邮轮公司的机器人调酒师臂, 而其他技术, 如数字标识、自助选项、面部识别和虚拟烹饪体验等, 得到的关注较少。然而, 自 2019 年以来, 探索这些智能技术的兴趣显著增长。提出了 ASCT 框架, 识别了五个主要领域：邮轮机器人技术; 技术创新; 邮轮旅客参与行为; 邮轮旅客技术准备度; 以及隐私感知和专业知识。这些领域为该领域的未来研究提供了有价值的指导。

这是第一篇系统分析邮轮旅游服务中新技术采用文献的研究, 特别聚焦于邮轮上的主要技术。

Scholars have affirmed that a conceptualization of value co-creation in business relationships should reflect the nature and characteristics of interactional processes that occur in use. The advent of sales and marketing technologies, however, is changing the nature and dynamics of interactions. New trends in digitalization have played a significant role in emphasizing and facilitating the occurrence of business-to- business (B2B) collaborative or sharing economy. The B2B sharing economy and value co-creation are closely intertwined, as businesses harness the power of shared resources and collaboration to generate value in diverse ways. This study highlights the importance of going beyond value co-creation in studying B2B collaborative economy, unpacking the interconnected value processes that influence value co-creation. It also aims at showing the activities that characterize multiple joint value spheres among actors.

The study consists of 49 qualitative interviews with managers operating in different industries.

The paper shows that when considering digital B2B contexts, five joint value spheres in business relationships should be considered: a value co-creation, a value appropriation, a value communication, a value measurement and a value representation sphere. Each one is characterized by specific activities that are relevant from a managerial point of view.

This study highlights that value co-creation has often been over stressed when discussing business interactions, also with the advent of new technologies. Rather, this study offers a more comprehensive view of value co-creation that includes different value processes occurring in joint value spheres. These further processes are relevant because failure and success in business relationships within the B2B sharing economy are often dependent from activities outside the value co-creation process, which strongly affect it. Such knowledge will also open up new research venues and opportunities to better contribute to the practice of value management in business relationships.