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1 – 10 of 11Paolo Biancone, Valerio Brescia, Federico Chmet and Federico Lanzalonga
The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such…
Abstract
Purpose
The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.
Design/methodology/approach
Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.
Findings
Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.
Practical implications
Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.
Originality/value
Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.
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Federico Lanzalonga, Michele Oppioli, Davide Calandra and Silvana Secinaro
This study investigates how environmental, social, and governance (ESG) factors influence intangible asset and intellectual capital valuation within the food and beverage (F&B…
Abstract
Purpose
This study investigates how environmental, social, and governance (ESG) factors influence intangible asset and intellectual capital valuation within the food and beverage (F&B) industry. By examining and contrasting global and European contexts, the research highlights ESG’s critical role in shaping the economic dimensions of sustainability across different regulatory environments. The results provide essential insights for stakeholders aiming to enhance corporate value through responsible business practices.
Design/methodology/approach
We adopt a quantitative fixed-effects panel regression analysis for ESG performance and intangible asset and intellectual capital values. The correlations between these variables are explored both globally and in the European Union using 1,034 observations from 502 F&B companies.
Findings
Globally, higher ESG performance corresponds to lower intangible asset values, a trend not observed in the European Union. Further, high ESG performance is associated with a decrease in intellectual capital value, suggesting that internal organisational efforts in this area should be rewarded in terms of short-term value.
Originality/value
This study provides a new understanding of the relationship between ESG performance, intellectual capital, and the F&B industry operating environment, highlighting the complexity and challenges associated with integrating ESG practices.
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Davide Calandra, Federico Lanzalonga and Paolo Pietro Biancone
Emerging economies are increasingly benefiting from Islamic finance principles. The distinctive features of this unconventional form of finance are starting to be considered even…
Abstract
Purpose
Emerging economies are increasingly benefiting from Islamic finance principles. The distinctive features of this unconventional form of finance are starting to be considered even in developed economies. Islamic finance operates under prohibitions on interest, gambling, speculation and complex derivatives according to the dogma in the Quran, Sunnah, Ijma and Qiyas. International financial reporting standards (IFRS) allow companies to attract global capital due to overcoming international borders. However, Islamic finance cannot apply all accounting standards. Therefore, this study aims to explore the implementation of international accounting standards in the Islamic finance context to present applications and future research fields.
Design/methodology/approach
Using a bibliometric and coding analysis, the study analyses 226 peer-reviewed journal papers extracted from the Scopus database. Using the bibliometrix package, the authors explored the literature’s intellectual, conceptual and social structures, categorising the findings into thematic clusters relevant to traditional and Islamic finance paradigms.
Findings
The results reveal new and interesting elements using the lens of the conceptual, intellectual and social structure. Additionally, the authors find out three main thematic clusters: (1) IFRS and Islamic finance: general principles; (2) IFRS and Zakat; (3) IFRS and Murabaha compatibility; (4) IFRS and Takaful; and (5) IFRS and auditing organisation for Islamic financial institution: governance strategies.
Originality/value
The contribution is original as the authors discover institutional theory perspectives and a diatribe between positivist and ontological approaches.
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Federico Lanzalonga, Roberto Marseglia, Alberto Irace and Paolo Pietro Biancone
Our study examines how artificial intelligence (AI) can enhance decision-making processes to promote circular economy practices within the utility sector.
Abstract
Purpose
Our study examines how artificial intelligence (AI) can enhance decision-making processes to promote circular economy practices within the utility sector.
Design/methodology/approach
A unique case study of Alia Servizi Ambientali Spa, an Italian multi-utility company using AI for waste management, is analyzed using the Gioia method and semi-structured interviews.
Findings
Our study discovers the proactive role of the user in waste management processes, the importance of economic incentives to increase the usefulness of the technology and the role of AI in waste management transformation processes (e.g. glass waste).
Originality/value
The present study enhances the circular economy model (transformation, distribution and recovery), uncovering AI’s role in waste management. Finally, we inspire managers with algorithms used for data-driven decisions.
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Burhan Uluyol, Silvana Secinaro, Davide Calandra and Federico Lanzalonga
Waqf played a powerful Islamic social finance instrument throughout Islamic history. However, the popularity of waqf declined in recent years. It is essential to understand the…
Abstract
Purpose
Waqf played a powerful Islamic social finance instrument throughout Islamic history. However, the popularity of waqf declined in recent years. It is essential to understand the past research, the research gaps and the waqf’s ignorant research areas within the existing literature to enhance the waqf system. Therefore, this study aims to carry a detailed analysis of waqf research development with a careful evaluation of the scientific panorama’s different aspects inherent in Islamic business and social finance.
Design/methodology/approach
Scientometrics is a discipline that studies the quantitative characteristics and characteristics of science and technological research, technology and innovation. This research’s string includes waqf as a reference in the “Article title, Abstract and Keywords” based on Scopus from 1990 to 2020. The analysis was conducted in December 2020. The Bibliometrix R Package, VOSviewer and Excel’s software are used to analyse the collected data and apply the bibliometric analysis.
Findings
The findings derive that waqf research can be categorized into three sub-areas, such as the research on waqf fundamentals, analysis on cash waqf and research on various waqf applications in Islamic social finance. Even though there is some essential or fundamental research in waqf, these are not good enough for such a powerful Islamic social finance instrument. This study finds research gaps in the existing waqf literature and presents nine future research directions.
Originality/value
To the best of the authors’ knowledge, this paper is the first to examine waqf’s existing literature with bibliometric analysis. The results and the recommended possible research areas can help scholars and researchers to carry future research to enhance the scientific development of Islamic social finance and provide alternative instruments to eradicate poverty in societies.
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Maria José Sousa, Ana Moreira, João Leão, Miguel Sousa, Paolo Pietro Biancone and Federico Lanzalonga
The research aims to investigate the changing skills required for international entrepreneurship (IE) and the awareness of these skills among students and professionals in four…
Abstract
Purpose
The research aims to investigate the changing skills required for international entrepreneurship (IE) and the awareness of these skills among students and professionals in four European countries. The study intends to investigate students' and professionals' perceptions of entrepreneurial skills and the potential for educational programs to improve their awareness of these skills.
Design/methodology/approach
This quantitative cross-sectional analysis uses an online questionnaire to collect data from 75 university students and 75 entrepreneurs in four European countries. Several tests validate the data, and Cronbach's alpha succeeded in measuring internal consistency. The results showed differences in the perception of skills between students and entrepreneurs.
Findings
Entrepreneurs had developed all competencies except access to finance, while students had lower perceptions of their skills, except for collaboration. Students needed to improve significantly in access to finance, business planning, financial skills, knowledge of the labour market and digital marketing. Practitioners only required significant improvement in access to finance and digital marketing.
Practical implications
Education programs should fit the needs of different groups: a broader program for students and more specific courses on access to finance and digital marketing for practitioners.
Originality/value
The present research's original feature highlights the need to monitor and adapt to the constantly changing skills for IE and the importance of hard and soft skills. The paper provides insights into the subject's awareness and perceived standard, with reflections for policymakers and practitioners.
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Paolo Pietro Biancone, Valerio Brescia, Federico Lanzalonga and Gazi Mahabubul Alam
This paper aims to explore the literature on vertical farming to define key elements to outline a business model for entrepreneurs. The research aims to stimulate entrepreneurship…
Abstract
Purpose
This paper aims to explore the literature on vertical farming to define key elements to outline a business model for entrepreneurs. The research aims to stimulate entrepreneurship for vertical farming in a smart cities' context, recognising urban agriculture as technology to satisfy increasing food needs.
Design/methodology/approach
The research conducts a structured literature review on 186 articles on vertical farming extracted from the Scopus. Moreover, the bibliometric analysis revealed the descriptive statistics on this field and the main themes through the authors' keywords.
Findings
Different perspectives showed the multidisciplinary nature of the topic and how the intersection of different skills is necessary to understand the subject entirely. The keywords analysis allowed for identifying the topics covered by the authors and the business model's elements.
Research limitations/implications
The research explores a topic in the embryonic stage to define key strands of literature. It provides business model insights extending George and Bock's (2011) research to stimulate entrepreneurship in vertical farming. Limitations arise from the sources used to develop our analysis and how the topic appears as a frontier innovation.
Originality/value
Originality is the integration of literature strands related to vertical farming, highlighting its multidisciplinary nature to provide a holistic understanding of the themes. In smart cities' context, innovations allow traditional business models to be interpreted in a novel perspective and revealed the elements for transforming vertical farming from innovative technology to an effective source of food sustenance. Finally, the paper suggests a new methodology application for the analysis of word clusters by integrating correspondence analysis and multidimensional scaling analysis.
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Badrosadat Hashemipour and Seyed-Shakoor Shahidi
This study aims to identify the factors and propose a conceptual framework for the civil aviation industry from the sustainability perspective with the participation of…
Abstract
This study aims to identify the factors and propose a conceptual framework for the civil aviation industry from the sustainability perspective with the participation of international entrepreneurs. Based on the results of this study, international decision-makers and entrepreneurs in the civil aviation transportation industry will better understand their decision-making processes. A combination of interpretive structural modelling (ISM) and matrix-based multiplication applied to a classification (MICMAC) was used to classify practical factors to depict a conceptual model based on their level and classification in the sustainable supply chain (SSC) of the civil aviation transportation industry. In this study, special attention has been paid to the issue of sustainability as an essential mechanism for developing international entrepreneurship in the civil aviation transportation industry. The factor of flexibility in service production was identified as the driver factor; the factors of organisational commitment to a SSC were found to have the highest driver-dependent power that can attract international entrepreneurs in this field.
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Roberto Cerchione, Piera Centobelli, Eugenio Oropallo, Domitilla Magni and Elena Borin
This paper aims to conduct a tertiary review to analyse the state of the art of literature reviews on knowledge management (KM) published in academic journals and provide an…
Abstract
Purpose
This paper aims to conduct a tertiary review to analyse the state of the art of literature reviews on knowledge management (KM) published in academic journals and provide an overview of their evolution. From 2000 to 2022, about 500 reviews have been published in the KM field, with most systematic studies compared to bibliometric or meta-analytic studies, and an absence of previous tertiary studies. Therefore, given the lack of previous tertiary research, this paper provides a complete picture of the evolution of review topics in the past and presents implications for both researchers and practitioners.
Design/methodology/approach
A classification scheme was defined to cluster and evaluate the literature reviews, both in terms of methodological approach and content. Regarding the content, the various secondary papers were classified according to the purpose of the research (state of the art, taxonomy, research agenda and research framework), the unit of analysis (small and medium enterprise, large company, start-up and university), the KM models adopted and the thematic areas addressed. Furthermore, a tertiary review methodology was identified integrating two main approaches: a bibliometric approach for cluster identification and a systematic approach for the discussion.
Findings
Two categories of contributions emerge from the results: those concerning research topics that have found a continuous interest over time and those that have not yet found a constant research interest. This latter aspect is relevant to help researchers conduct future literature analysis in KM research to bridge existing research gaps.
Research limitations/implications
This paper provides a unique compendium of search directions to offer a comprehensive overview of the scientific debate about KM. This overview can also be used as a managerial panacea to identify best KM practice guidelines from existing reviews.
Originality/value
This is a unique attempt to conduct a tertiary study on KM for more than two decades by providing insights into the structural body of knowledge through academic progress in the subject of KM. Thus, this study expands the field of KM and provides original approaches for research in the field.
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Subhodeep Mukherjee, Ramji Nagariya, K. Mathiyazhagan and Veronica Scuotto
Supply chain (SC) and knowledge management (KM) have been studied; still, there is a need to understand how KM can be used for SC resilience and improving the firm’s performance…
Abstract
Purpose
Supply chain (SC) and knowledge management (KM) have been studied; still, there is a need to understand how KM can be used for SC resilience and improving the firm’s performance. The purpose of the paper is to study and analyze SC resilience strategies based on KM processes to enhance SC performance considering six SC strategies: SC reengineering, collaboration, SC innovation, SC integration, SC agility and SC risk management.
Design/methodology/approach
By adopting the dynamic capability theory, the empirical research is conducted on a sample of 312 Indian micro, small to medium enterprises. To evaluate 312 samples, the structural equation modeling approach is adopted.
Findings
The study found a is a positive relationship between SC reengineering, SC collaboration, SC integration, SC agility, SC risk management and KM. Nevertheless, the relationship between SC innovation and KM is not significant. This study also found the mediating effect of KM on SC performance, and the results shows that SC reengineering, SC collaboration, SC agility and SC risk management are having complementary mediation, while SC innovation and SC integration did not show any mediation.
Originality/value
This is the only research that integrates resilience strategies and KM for improving SC performance. Using KM, SC reengineering will improve SC performance by enhancing readiness and recovery strategies to avoid SC disruption. KM will improve SC collaboration. It will enhance the SC process’ overall visibility, transparency and so on. Agility leads to increased speed, visibility and flexibility, which aids in dealing with uncertainty in the environment. SCRM entails investments and additional resources (such as equipment and labor) to navigate uncertainty and risks in the SC and improve SC performance.
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