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The planned maintenance service, conducted within the scope of the Great Pompeii Project, presents a high degree of complexity. The purpose of this paper is to describe the methodological choices and operational practices which are being put into place, in order to allow a gradual transition from works of an extraordinary nature to a continuous and planned conservation initiative.

In line with changing perspectives on approaching maintenance, which have gained traction in Italy through research conducted over the last decade, the maintenance service of Pompeii has been proposed as a permanent “project site”, with the aim of presiding over the entire maintenance process (inspections, planning, checks in the execution phase, documentation and the organisation of feedback information).

Although the conservational benefits of the planned maintenance have become apparent with a long-term vision, the service has improved the accessibility and respectability of the ancient city in just a short time, enhancing the enjoyment of it, safety and the conservation of visitor routes. The domus and visitable building complexes are constantly monitored, and in many of them have already borne witness to short- and medium-term maintenance programs.

The service of maintenance which has been set up at Pompeii today constitutes an innovative experimental model, potentially replicable in other sites of archaeological heritage with wide room for improvement.

The study, within the Increasing Resilience of Cultural Heritage (ResCult) project, aims to support civil protection to prevent, lessen and mitigate disasters impacts on cultural heritage using a unique standardised-3D geographical information system (GIS), including both heritage and risk and hazard information.

A top-down approach, starting from existing standards (an INSPIRE extension integrated with other parts from the standardised and shared structure), was completed with a bottom-up integration according to current requirements for disaster prevention procedures and risk analyses. The results were validated and tested in case studies (differentiated concerning the hazard and type of protected heritage) and refined during user forums.

Besides the ensuing reusable database structure, the filling with case studies data underlined the tough challenges and allowed proposing a sample of workflows and possible guidelines. The interfaces are provided to use the obtained knowledge base.

The increasing number of natural disasters could severely damage the cultural heritage, causing permanent damage to movable and immovable assets and tangible and intangible heritage. The study provides an original tool properly relating the (spatial) information regarding cultural heritage and the risk factors in a unique archive as a standard-based European tool to cope with these frequent losses, preventing risk.

This study aims to develop our understanding of the value co-creation process in business networks. This study identifies four key sub-processes that characterize the value co-creation journey as it unfolds across an inter-organizational network. These four sub-processes are opportunity co-creation, solution co-creation, complementary co-creation and activated co-creation.

Reflecting the exploratory nature of this research, the methodology relies on an in-depth case study, which is analyzed through the lens of the resource interaction occurring within the specific business relationships and collaborative episodes that affected the nine-year long development of Deko, a new architectural lighting solution.

The main contribution of the paper is identifying the sub-processes comprising the value co-creation journey of a technology development solution based on resource combining, re-combining and un-combining across a business network. That value co-creation occurs through a time-consuming journey requiring multiple episodes of collaboration can also inspire the practice of handling this process for instance for a small business such as the one featured in this case study.

This paper highlights that the value co-creation journey process has the potential to frame the unfolding of collaboration in practice for a small business.

This study aims to investigate the approaches to and the actions of integrated thinking (IT) based on stakeholder engagement practices to mitigate the perception of IT as an “abstract construct” and to overcome the “silos” thinking of managing, communicating and reporting.

The research develops a single case-study of a leading Italian company in the sustainability setting: Lavazza. The authors gathered in-depth information with semi-structured interviews on their approaches to IT and actions of IT and the related stakeholder engagement practices which involved over time.

This study addresses the concept of IT, arguing for integrated circularity as a strategic mindset, which builds upon open communication and collaborative partnerships with stakeholders for value creation.

The limitations of this study stem from the nature of a single case study, thus the findings are most relevant to those companies operating in comparable sectors with similar historical and organizational characteristics.

The study provides a systematic framework of IT approaches and related actions based on stakeholder engagement practices that define a company as an integrated thinker. This can be used by managers and companies to implement an integrated logic of thinking and reporting.

This is a pioneering study in this area as there are very few ones that take into account the relationship between the IT of design and reporting from a stakeholder perspective. The more IT is embedded in the business, the fuller the consideration of key stakeholders’ interests is incorporated as a relevant part of conducting business.

The purpose of this paper is to offer a concise survey and comparison of Italian accounting research and academic publications during the second half of the 20th century.

The paper discusses the special relation between economia aziendale (business and public economics) and ragioneria (accounting) in Italy. The subsequent discussion on “financial accounting” includes a sub‐section on income‐orientation (vs capital‐orientation), especially important in Italy during this period, and the present crisis of economia aziendale as affecting ragioneria, contributions by major Italian accountants of the period (above all, Onida and Amaduzzi) are discussed. After a section on “cost and managerial accounting” (of less significance in Italy than financial accounting), and a look at “novel accounting trends”, the paper closes with a discussion of some representative historical studies of the period.

The paper reveals the changing international position of Italian accounting research.

The paper is limited by selecting the most prominent and relevant contributions among a host of pertinent publications.

In contrast to previous research, the paper offers an integrated survey of major Italian accounting publications of the entire second half of the 20th century.

Organisations rarely adopted integrated processes for developing sustainability reports, although the literature and the business context recommend them for efficient reporting to describe the economic, environmental and/or social impacts of organisational activities. Based on system dynamics, this paper aims to propose an integrated process for producing sustainability reports.

The authors conducted action research involving a multi-utility enterprise. This company offers a wide range of public services covering integrated water utilities, environmental hygiene service, transport and mobility and cemeterial management.

The main steps of a process for defining and representing integrated sustainability reports are described, giving a concrete practical example of how the procedure can be applied to a multi-utility company.

System dynamics used as the major contributor to developing integrated sustainability reports also takes into account the nonlinear behaviour of complex systems. Results and implications are assessed from an integrated thinking and reporting perspective.

This paper aims to highlight the importance of (public) value(s) and publicness in accounting and accountability research. It pinpoints a range of issues that scholars need to contemplate when reconsidering publicness in accounting research and practice.

The paper adopts an interdisciplinary literature review associated with a conceptual discussion of the actual and future challenges of public service accounting and accountability in considering public value(s).

The paper illustrates the centrality of (public) value(s) at the individual, organizational and societal levels in shaping and being shaped by calculative practices, and shows that looking at the interconnections between values and accounting is a fruitful research avenue. Moreover, it highlights the power of embracing interdisciplinary approaches to illuminate these interconnections and relate them to complex and current phenomena.

The paper’s originality lies in the reconsideration of (public) value(s) for public service accounting scholars, providing a critical reflection and setting new research avenues.

Buildings are among the biggest contributors to environmental impacts. To achieve energy-saving and decarbonisation objectives while also improving living conditions, it is imperative to undertake large-scale renovations of existing buildings, which constitute the greater part of building stock and have relatively low energy efficiency. However, building renovation projects poses significant challenges owing to the absence of optimised tools and methods for planning and executing renovation works, coupled with the need for a high degree of interaction with occupants.

This paper describes the development of an automated process, based on building information modelling (BIM) and the principal component analysis method, for overcoming building renovation challenges. The process involves the assessment and simulation of renovation scenarios in terms of duration, cost, effort needed and disruptive potential. The proposed process was tested in three case studies; multi-residence apartment buildings comprising different construction components and systems, located in Greece, France and Denmark, on which six different renovation strategies were evaluated using sensitivity analysis.

The developed tool was successfully able to model and simulate the six renovation scenarios across the three demonstration sites. The ability to simulate various renovation scenarios for a given project can help to strategise renovation interventions based on selected key performance indicators as well as their correlation at two different levels: the building level and the renovated surface area level.

The objectives of this paper are twofold: firstly, to present an automated process, using BIM, for evaluating and comparing renovation scenarios in terms of duration, cost, workers needed and disruptive potential; next, to show the subsequent testing of the process and the analysis of its applicability and behaviour when applied on three live demonstration sites located in three different European countries (France, Greece and Denmark), involving six renovation scenarios.

This study aims to assess the effectiveness of social return on investment (SROI) as a measure of the social impact produced by non-profit organisations and social enterprises that support family-centred care, an approach that focuses on the pivotal role of families in paediatric health care.

The study offers an analytical evaluation of the SROI created by the Italian branch of the Ronald McDonald House Charities and highlights (a) the participatory analysis of stakeholders and outcomes; (b) the measurement of inputs; (c) the definition of outputs and proxies for the measurement of outcomes; (d) the calculation of the SROI ratio; and (e) the results of a sensitivity analysis.

This study discusses the advantages and shortcomings of SROI analyses, the practical implications of this research on governance and management and the role of engagement in managing the expectations of stakeholders. The value of SROI measurements in shaping strategic and management decisions – with special emphasis on stakeholder relations – is also discussed.

Non-profit organisations and social enterprises often require tools that assess the outcomes of their activities. The present research can provide new guidance to SROI analysts, while drawing attention to the most suitable proxies and indicators for evaluating the SROI of organisations operating in the health care sector.