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Measuring shared value (SV) created in innovation ecosystems (IEs) is increasingly relevant but complex, given the multidimensional and multiactor nature of both concepts, which challenges traditional performance measurement systems (PMSs). Moving from this gap, the authors propose an integrated approach to extend the balanced scorecard (BSC) for measuring and monitoring SV creation at IE level.

The proposed approach combines the most recent contributions on PMS in IEs and SV to define perspectives and dimensions that are better suited to deal with the nature of both IEs and SV. The approach is also applied to the real case (Alpha) of an Italian IE through a step wise method. Starting from the IE vision, the authors identify in the strategy map the specific objectives related to each perspective/dimension combination and then associate a performance indicator with each objective.

The resulting SV BSC is composed of indicators interconnected along different perspectives and dimensions. The application of the approach to the real case proves its feasibility and highlights characteristics, advantages and disadvantages of the SV BSC when used at IE level. The authors also provide guidelines for its application to other IEs.

The study contributes to the research on PMS by introducing and applying to a real case an integrated approach to assess SV in IEs, overcoming the shortcomings of PMS framed for single firms. It can be of interest for both researchers in the field of ecosystems value creation and practitioners managing or promoting such complex structures.

Innovation ecosystems (IEs) have attracted the attention of policymakers and researchers because of their potential to positively affect territories, creating shared value. However, due to the fragmentation of IEs, how this happens in different IEs has been explored only partially. This research aims to bridge this gap, aiming to support policymakers in understanding how to foster shared value in diverse IEs.

The paper identifies, based on the literature, two “drivers of aggregation” of IE's actors as key dimensions characterizing shared value in IEs, namely physical proximity and dominant issue. If these are combined, three archetypes emerge: Hub- and Chain-Driven, Place-Driven, Competence- and Issue-Driven IEs.Then, elements useful for understanding shared value creation in these archetypes are framed and studied in real cases.

Results reveal that aggregation drivers affect shared value creation, which differ among archetypes: in Competence- and Issue-Driven IEs alignment is challenged by the low physical proximity, which in Place-Driven IEs is high, but not enough to grant shared value; in Hub- and Chain-Driven IEs, the hub is the orchestrator, representing both a driver and a risk.

Differences in shared value creation processes relate to the set-up of the IE, which has relevant implications for policy definition. In Competence- and Issue-Driven IEs, policies at diverse levels align in funding and promoting the IE; in Place-Driven IEs, policies support anchors' development on-site; in Hub- and Chain-Driven IEs, policies, sometimes absent, should foster partnerships for projects for the territory, IE's enlargement and resilience.

Although innovation ecosystems (IEs) are generally considered capable of creating shared value (SV), this potentiality has often been taken for granted and not deeply analysed, yet. As a result, in the literature, there is not a framework that defines the process of SV creation in IEs or which aspects should be considered for understanding it. Moving from these considerations, this paper aims to propose a conceptual model of how IEs can create SV, identifying the main building blocks of the process and the aspects that characterize these building blocks.

The authors reviewed the literature on IEs and value creation over the last 15 years, by structurally analysing 120 articles. On the basis of such review, the authors identified main dimensions of analysis focusing on the conceptualization of SV in IEs.

First, the authors developed a conceptual model relying on a process-based logic and framing the SV creation in terms of inputs, here intended as four key characteristics (actors, structure, governance and relations), internal processes (strategies and internal mechanisms) and outputs (the value created). Second, each element of value creation is explored, highlighting the main evidence emerging from prior studies in connection to each block.

This paper drives the identification of some relevant relationships that connect the characteristics of the IEs, the strategies and the internal mechanisms to the output of the process, i.e. the SV created.

The purpose of this paper is to explore the processes whereby organisational actors can seize the opportunities opened up through social media, and the way in which the relative information is managed. This allows these actors to move their occupational boundaries, exploiting the information for performance measurement purposes. The investigation was carried out within an organisational setting, where most occupational dynamics take place. The focus was on the role of artefacts within these occupational dynamics and the analysis drew upon the notion of boundary objects.

The research was based on case studies involving two organisations that make use of social media within and across several departments. The authors conducted semi-structured interviews with social media managers, department managers, analysts and financial controllers and senior executives. The results of the qualitative analysis of the interviews were completed with secondary sources of information, company reports, communications, public policies, codes of conduct and social media platform analyses.

This paper has implications for accounting studies, showing how marketing and communications managers entering the field of performance management can take the lead in social media management by collecting information from social media, constructing indicators and gaining ground in several decision-making centres. The findings highlight the role of new artefacts and organisational roles, whose purpose is to build a digital community. This process involves crossing the boundaries between internal functions and the inside and outside environment, with a driving phenomenon becoming visible: hybridisation. Faced with this change, reluctant accountants with a traditional mindset are more likely to observe the process at a distance, focusing more on their routine operations based on conventional data.

This paper shows that information derived from social media is already a reality that has gained significance through the construction of boundary objects. The paper highlights a driving phenomenon that is emerging in the surge to occupy the organisational terrain for controlling social media: that of hybridisation. The concept of hybridisation is not new in management accounting studies, but in this study can be applied to carrying out a joint analysis on both the boundary objects and their organisational trajectory. In the context of social media accounting, hybridisation is of central importance if both actors and objects are to be effectively positioned at its boundary.

Focuses on the possible benefits and problems generated by the implementation of a post‐auditing (PA) system. This research work was structured as follows: first, an integrated model for the design of a firm PA system has been elaborated, based on the critical re‐elaboration of specialised literature; an empirical investigation (a survey) has been conducted in a sample of large companies operating in Italy, to analyse the most common configurations of PA systems. The aims were: to understand the behaviour of firms, with respect to the design variables identified in the previous section; to identify common patterns and possible correlationships between the solutions adopted in the different parts of the PA system. The results of the empirical analysis show a substantial alignment between the model and the configuration of PA systems implemented by firms (with some important exceptions), which seem to be influenced to a great extent by the objective with which the PA system has been implemented (project performance control vs learning).

Environmental issues are rapidly emerging as one of the most important topics in strategic manufacturing decisions. Growing public awareness and increasing government interest in the environment have induced many companies to adopt programmes aimed at improving the environmental performance of their operations. State of the art literature has proposed many models to support executives in the assessment of a company’s environmental performance. Unfortunately, none of these identifies operating guidelines on how the systems should be adapted to support the deployment of different types of “green” manufacturing strategies. The present paper seeks to illustrate techniques and architecture for performance measurement systems (PMSs) to support the implementation of feasible “green” manufacturing strategies.

Evaluating investments in new product development has been a much debated question over the last few years. Traditional methods are recognized as inadequate but there is no dominant methodology. Presents a case study, developed at Olivetti, in which new and old methodologies have been used together to analyse and evaluate an investment project in new product development. The suggested approach supports decision making better than scoring methods, and data obtained are more reliable than those provided by traditional financial methods.

States that over the last few years, the growing importance of the ecological question has led many executives to modify their business policies. The integration of “green” issues in the process of strategy formation has significant financial, managerial and organizational implications for the corporate system, thus requiring firms to re‐design their value chain activities and processes. This paper aims at: analysing current patterns of environmental behaviour adopted by firms; discussing whether and how the ecological challenge must be seen as a major source of change, thus identifying specific implications on the corporate system of environmental entrepreneurship; presenting the basic triggers which may foster the introduction of innovative environmental programmes.

An increasing number of firms are planning to become “time‐based companies”, that is to consider time as the main issue of their manufacturing strategy. However, such change in attitude, in order to be effective, must be supported by a performance measurement system focused on time. This article suggests a framework useful for designing a performance measurement system which is consistent with time‐based principles and can support managers both in strategic and in operating decisions. The framework takes into account the different ways through which a company can use time to create a competitive advantage and considers the main activities that are critical for achieving such results. Hence, a “minimum set of measures”, consistent with the information requirements of each company, is determined.

The paper aims to support small and medium enterprises (SMEs) in overcoming the difficulties they encounter in initiating sustainability reporting, proposing a “general” process for identifying a standard set of key sustainability indicators, that is specifically tailored on SMEs characteristics.

The paper moves from the analysis of the existing international frameworks for sustainability reporting, and it discusses the main motivations whereby they are hardly applicable for SMEs. Then, it proposes a theoretical approach, which derives the set of key sustainability indicators starting from GRI, but explicitly considering SMEs specificities.

The paper presents and discusses the application of the proposed approach to a network of Italian steel SMEs.

The approach proposed can support SMEs to face the problems they face in implementing sustainability reporting (resource and capability constraints and lack of operative instruments to support them), helping them to derive financial benefits arising from more sustainable choices.

Contrary to most existing international reporting guidance, this work does not seek to identify a set of general purpose key sustainability indicators (KSIs). Instead, the paper sets out a “general” process for obtaining a standard set of KSIs for use by any promoting organisation, whether a public administration seeking to reinforce sustainability strategies, or a trade association looking to support proactive SMEs.