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The purpose of this paper is to investigate how centres of calculation, now emerging in connection with social media, impact on the process of acting on distant customers. Specifically, the authors are interested in exploring how the distance between the organization and its customer is affected and how knowledge is accumulated within this centre.

A case study in an Italian telecommunication company was conducted over a time horizon of two years, analysing data sources in the form of interviews, documents and reports, corporate website, social media platforms and participants’ observations. With the adoption of social media, the company configured a new centre of calculation, called monitoring room, in the attempt to accumulate knowledge about its customers. The authors unpacked the activity of the centre of calculation discussing its ability to perform action upon a distant periphery and the process of knowledge accumulation inside the centre itself.

The results highlight the implication of social media for “action at a distance”. On the one hand, social media blurs the distinction between the centre and a periphery giving rise to a de-centring, and stimulating a joint control activity between the customer and the organization. On the other hand, social media was found vulnerable in providing a unique knowledge about customers: accumulation cycles that exploit social media data can be replicated by users with skills in data analytics and the knowledge they provide might conflict with knowledge provided by traditional data.

The authors contribute to an emergent stream of literature that is investigating accounting implications derived from social media, by underlying the controversial effects connected with centres of calculation enacted by social media data. The authors suggest that, while social media data provide the organization with huge amount of information real time, at the same time, it contributes to de-centring allowing customers and external actors to act upon the organization, rather than improving knowledge inside the centre.

The purpose of this paper is to explore the coherence between sustainability conceptualization (the “what”) and its implementation (the “how”) in terms of implemented actions and stakeholders’ interactions. The paper proposes a grid approach for the simultaneous evaluation of sustainability conceptualization and implementation.

This research is based on a multiple case study conducted in ten Italian Universities. In-depth interviews with general directors and administrative staff responsible for sustainable activities have been conducted together with documents and websites analysis.

The coherence between sustainability conceptualization and its implementation showed heterogeneity of practice. Results propose a grid approach, which highlights six different approaches to explain the connection between the “what” and the “how” of sustainability.

The research is focused on Italian universities and may have overlooked approaches to campus sustainability specific of other countries.

Understanding the coherence between the “what” and the “how” of sustainability can provide university managers with a practical tool of analysis when approaching and evaluating the sustainable campus.

While higher education scholars are widely exploring the conceptualization of a sustainable campus and its implementation, little is known about the coherence between these two realms, despite their importance to facilitate the transition of sustainability vision into real practice. This study contributes to this area by proposing a grid approach to evaluate the coherence between sustainability conceptualization and implementation.

The purpose of this paper is to focus on measuring the contribution generated by social media when used for business purposes, distinguishing between metrics and methods for data collection and data analysis. Organizations worldwide have widely endorsed social media, but available studies on the contribution generated by these technologies for organizations are fragmented. A performance measurement system (PMS) framework to monitor social media is theoretically derived, highlighting the methods for data collection and data analysis and metrics to quantify social media impacts in terms of financials, network structure, interactions, conversations and users’ opinion.

This is a qualitative research based on a literature review of papers in management, information technology, marketing and public relations.

A PMS framework to quantify the contribution of social media is theoretically derived, distinguishing between metrics and methods. PMS metrics support the measurement of the financial and relational impact of social media, as well as the impact of social media conversations and users’ opinions. PMS methods comprise different approaches for data collection and data analysis that range from manual to automated data collection and from content to sentiment analysis techniques.

The PMS framework contributes to the academic literature by integrating a unique model of the available approaches for social media measurement that can serve as a basis for future research directions. The framework also supports practitioners that face necessity to quantify financial and relational contributions of social media as well as the contribution of social media conversation and users’ opinion.

This study explores the relationship between governance model – private organisations vs non-profit organisations (NPOs) – and performance in football clubs.

The study is a comparative case study of two football clubs with different governance models: Malmö FF, which is an NPO, and Bologna FC, which is a privately owned club.

The results show that both football clubs focus equally on financial and non-financial performance, and in practice, both clubs use a blend of private and NPO governance models. While supporting efforts towards financial results, blending the models appears to support football clubs' management of the tension between financial and non-financial performance and the expectation that they will contribute to local development. Thus, using a blend of the two models is not only accepted but expected.

This study is a comparative case study of two football clubs. This study furthers our understanding of how football clubs manage the tension between financial and non-financial performance expectations. This is particularly of interest in light of the increasing professionalisation of sports, especially football, and how this might jeopardise the contributions that sport clubs make to the local community.

By exploring the relationship between governance model and performance, this study shows that, contrary to expectations, privately owned football clubs focus as much on non-financial performance as clubs governed as NPOs. This study contributes to the existing literature by showing how clubs use a mixture of elements from governance models to manage the tension between financial and non-financial performance that has emerged in the wake of the increasing professionalisation of football.

Public networks studies have widely diffused in recent years, but scant attention has been devoted to network change. By endorsing the notion of critical crossroads to describe a crucial turning point for the network survival, the purpose of this paper is to investigate how and why a goal-directed network changes, considering both the benefits and the constraints of the change.

This study adopts a longitudinal case study based upon an interventionist research approach (Jönsson and Lukka, 2006), with the researchers being immersed in the network life of a group of Italian public universities over a period of 17 years.

This paper proposes an empirical derived framework about network evolution that identifies two different types of crossroads (i.e. resource-driven crossroads and management driven) as drivers for network evolution. The main determinant behind these crisis situation were found in the heterogeneity of the network actors and, while overcoming the crossroads, informal sub-networks were found emerging.

This study enlarges current public network literature by focusing specifically on how and why networks change, an aspect underinvestigated by current literature.

Public and private sector organisations are widely endorsing digital transformation processes, but little is known about the level of digitalisation of an organisation as a whole. The purpose of this paper is to develop a framework to assess an organisation’s level of digital transformation as a whole, taking the field of museums as an exemplary case of application.

The framework draws upon a scoping literature review of studies examining dimensions, metrics and methods for the assessment of the digital transformation of organisations. The framework has been validated by applying it to a sample of 400 Italian museums and further interviews with museum directors.

The authors propose an assessment framework composed of five main dimensions: people, technology, process, customer and strategy and investment. These dimensions are further deployed in sub-dimensions measured through a set of questions. The weighted average of results per dimension and sub-dimension supported the development of a composite index of organisational digital readiness.

The developed framework contributes to the current debate on the measurement of an organisation’s level of digital transformation as a whole, and it can offer practitioners a managerial tool to assess the organisation’s digital readiness.

This paper has the aim of understanding how the reasons behind the adoption of the balanced scorecard (BSC) and the approaches undertaken during the entire change process influence the outcome, both in terms of BSC structure and use.

The research studies the BSC change process and its use, adopting a multiple case study methodology which has been conducted in seven medium‐to‐large Italian non‐financial companies. The results have been analysed from an institutional perspective, considering the management accounting change process and its outcome not only as a technical problem, but also as a broader organizational issue.

The results show the interdependence between the change process, which is influenced by organizational forces, and its outcome. Different reasons for the adoption and different approaches in the design and implementation give rise to different BSC structures and styles of use.

The case study methodology that has been adopted does not allow the results to be generalized. Further research is needed to examine the BSC change process in order to support the findings.

The findings could help managers decide when to introduce the BSC. Depending on how they use the device, they could become aware of the most suitable approach to adopt during the change process, a key feature in translating techniques into practice.

The paper explains the reasons behind the high fluidity of practice, considering the approach adopted during the management accounting change process.

The purpose of this paper is to analyze the trajectory of an institutional change in a public organisation, this study explores the role of organisational mediators – i.e. middle managers involved in the enactment of change projects - to translate leaders’ entrepreneurial attempts of modernisation.

Enlightened by an institutional perspective, the research is carried out through a single case study in a major Italian Court House. The empirical evidence relies on various sources of information: archival data, documentation, observation and 42 face-to-face interviews.

The research outlines the heterogeneity of mediators’ approaches and the diverse effectiveness in translating leaders’ ideas. Three approaches are evidenced: instrumental leader-driven, conformant leader-driven, rhetorical individual-driven. These archtypes are compared in term of characteristics and contribution to mediate the symbolic realm of new ideas and the technical realm of everyday working activities.

The identification of the importance and characteristics of organisational mediators provide insights for leaders in choosing the most appropriate figures to carry out change projects.

This paper highlights the importance of more operational figures (mediators), and their characteristics, in pursuing change in the public sector. Mediators become essential organisational translators to bridge the gap between strategic leaders ideas and employees working reality.

In an industry where billions of dollars are spent to place branded products within entertainment media, it is critical to understand if this form of promotional communication actually results in the preference of the branded product. The purpose of the current research is to contribute to this understanding relative to pre‐teenaged consumers.

Three research questions related to brand preference and choice were investigated using a two‐group experimental design with a convenience sample. The impact of product placement on choice was assessed within minutes of the exposure. Preference and choice were also assessed two weeks later.

The findings suggest that branded product placement may not affect attitudes or behavior of pre‐teenaged consumers.

Although empirical findings suggest the practices may not lead to the intended attitudes and behaviors in adults, the theory of mere exposure and research related to social learning theory provide support for the effectiveness of the practice in reaching pre‐teens.