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Assuming that knowledge management is a pivotal issue in business to improve and maintain competitive advantages, this paper aims to investigate how knowledge management is useful to face challenges about the integration of environment, social and governance (ESG) factors, filling the gap in the literature regarding knowledge management and ESG in the banking world by considering a real case.

Starting from the analysis of the more relevant literature on the topic, this paper describes an illustrative real case through interviews with the credit department of an Italian bank that has adopted a specific sustainability approach. This paper discusses this case in the context of the outlined theoretical background to explore the trends and challenges of ESG integration. The case study allows us to evaluate and expand our theoretical framework, leading to a greater understanding of the complex phenomenon under investigation.

Based on the analysis of the literature combined with the insights that emerged from the experience of the real case, this study shows that there are three primary factors to consider: data issues, competencies and workflow. This study outlines an enhanced knowledge management framework displaying the complexity emerging from the integration of ESG into a bank’s credit department and identify the best practices to pursue.

Given the increasing pressure toward the incorporation of ESG factors into the banking sector, the practical implications of the study are relevant as they provide guidelines for action. Specifically, the practical problems highlighted by the real case, like the priority on themes such as questionnaires, the need for ad hoc commissions and workflow, drive the attention of decision-makers on key aspects to effectively adopt an advanced knowledge management approach aimed at improving the ESG integration. Considering the effect of the banking system on the economy, the best practices this study has identified can also have a positive impact on society as a whole.

The proposed enhanced knowledge management framework offers a guideline to orchestrate ESG integration into banks’ credit departments, considering the increasing need to frame a sustainability-oriented strategic approach that emerges from academic and practical enquiries. This research represents an initial attempt to investigate the integration of ESG factors in the banking system through the lens of knowledge management. The strategic nature of the ESG approach clearly appears in a dynamic environment where stakeholder pressures and regulatory evolutions are strong.

This study aims to empirically examine the influence of management control systems (MCSs) on knowledge acquisition from innovation failure (KAFIF), which further impacts empowerment, creativity and organizational innovation. This study argues that enabling an MCS positively influences KAFIF, whereas controlling the use of an MCS negatively influences KAFIF. Further, KAFIF positively impacts empowerment, creativity and organizational innovation.

This study aims to create a comprehensive stimulus–organism–response (S-O-R) framework. This framework includes an MCS (belief, interactive, boundary and diagnostic) as a stimulus, KAFIF as an organism and creativity, empowerment and organizational innovation as responses. The data were gathered using an online survey administered to a sample of 321 employees working in India’s micro, small and medium enterprises and analyzed using partial least squares structural equation modeling.

The results indicate that there is no correlation between belief control and the acquisition of knowledge from the failure of innovation, interactive control has a positive association with KAFIF and boundary control has no relationship with KAFIF. Diagnostic control has a significant negative association with KAFIF. Further, this study found that KAFIF positively associates with empowerment, creativity and organizational innovation.

This study is among initial studies that examine the influence of MCSs on KAFIF, which impacts empowerment, creativity and organizational innovation. Further, it helps be one of the initial literature on studying KAFIF rather than innovation success.

There is extensive literature on the determinants of job tenure insecurity. However, very little is known about the individual drivers of labour market insecurity. Additionally, while a piece of literature shows that volunteering improves workers' income, no study considers volunteering as an activity which could help workers to feel more confident about their perception of labour market insecurity if they lost or resigned their jobs. Therefore, purpose of this paper is to study whether workers who volunteer are less likely to perceive labour market insecurity.

The paper employs data from the sixth European working conditions survey which provides a great deal of information on working conditions. For the empirical investigation, probit model as well as robustness analysis have been implemented.

Results show that employees who do voluntary activities have a greater likelihood of declaring perceived labour market insecurity, which is nearly 3 percentage points lower, than employees who do not volunteer. Findings suggest that governments need to improve the relationship between for-profit and non-profit sectors to encourage volunteering.

This is the first study which considers volunteering as an activity which could help workers to feel more confident about their perception of “labour market insecurity”. Most of the studies on “labour market insecurity” do not focus on the workers individual characteristics but mainly on the labour markets institutional characteristics and welfare regimes differences.

This paper aims to present the application of a tailored systematic engineering design procedure to the concept design of a small production plant for compostable packaging made by straw fibres and bioplastic. In particular, the obtained boxes are intended to be used for wine bottles.

A systematic procedure has been adopted, which underpins on a comprehensive analysis of the design requirements and the function modelling of the process. By considering well-known models of the engineering design process, the work focuses on the early design stages that precede the embodiment design of the whole components of the plant.

The followed design approach allowed to preliminarily evaluate different alternatives of the process from a functional point of view, thus allowing to identify the preferred conceptual process solution. Based on the identified functional sequence, a first evaluation of the potential productivity and the required human resources has been performed.

The procedure shown in this work has been applied only for the considered case of compostable packaging, and other applications are needed to optimize it. Nevertheless, the adopted systematic approach can be adapted for any context where it is necessary to conceive a new production plant for artefacts made by innovative materials.

The work presented in this paper represents one of the few practical examples available in the literature where systematic conceptual design procedures are presented. More specifically, to the best of the authors’ knowledge, this is the very first application of systematic design methods to compostable packaging production.

Apples have always been considered a healthy product able to provide curative properties to consumers. In Italy, there is a long tradition of apple consumption and production both as a fresh product and as processed food. However, as with many other products, the consumption of fruits and vegetables and, more specifically apples, has been drastically affected by the first lockdown in 2020. In this project, the authors investigate whether the change in consumption habits had long-lasting consequences beyond 2020 and what are the main eating motivations, food-related behavior and socio-demographic affecting the consumption of fruits and vegetables after the pandemic.

The authors ran two online surveys with 1,000 Italian consumers across a year (from October 2021 to December 2022). In the study, participants answered questions about their consumption habits and their eating motives. Out of 1,000 consumers, the authors included in the final analysis only the participants who answered both surveys, leaving a final sample of 651 consumers.

The results show that participants have allocated more budget to fruit and vegetables after the lockdown than before it. Moreover, consumers reported an average increase in the consumption of apples. However, the increase was more pronounced for people aged between 30 and 50 years old and identified as female. After showing the difference across time, a cluster analysis identified three main segments that differ in their eating motives, place of purchase and area of residence.

Overall, the results contribute to a better understanding of how the global pandemic is still affecting people's daily life. Moreover, the findings can be used to guide the marketing and communication strategies of companies in the food sector.

To the best of the authors' knowledge, this is the first study that investigates changes in the consumption of fruits and vegetables, and, more specifically, apples, in Italy more than one year after the beginning of the COVID-19 pandemic. Moreover, the study proposes a classification of consumers based on their habits in a time frame during which the COVID-19 wave was at its bottom which is not currently present in the literature.

This study aims to propose a facilitating methodology for the application of Fuzzy FMEA (Failure Mode and Effect Analysis), comparing the traditional approach with fuzzy variations, supported by a case application in the aeronautical sector.

Based on experts' opinions in risk analysis within the aeronautical sector, rules governing the relationship between severity, occurrence, detection and risk factor were defined. This served as input for developing a fuzzyfied FMEA tool using the Matlab Fuzzy Logic Toolbox. The tool was applied to the sealing process in a company within the aeronautical sector, using triangular and trapezoidal membership functions, and the results were compared with the traditional FMEA approach.

The results of the comparative application of traditional FMEA and fuzzyfied FMEA using triangular and trapezoidal functions have yielded valuable insights into risk analysis. The findings indicated that fuzzyfied FMEA maintained coherence with the traditional analysis in identifying higher-risk effects, aligning with the prioritization of critical failure modes. Additionally, fuzzyfied FMEA allowed for a more refined prioritization by accounting for variations in each variable through fuzzy rules, thereby improving the accuracy of risk analysis and providing a more realistic representation of potential hazards. The application of the developed fuzzyfied FMEA approach showed promise in enhancing risk assessment in the aeronautical sector by considering uncertainties and offering a more detailed and context-specific analysis compared to conventional FMEA.

This study emphasizes the potential of fuzzyfied FMEA in enhancing risk assessment by accurately identifying critical failure modes and providing a more realistic representation of potential hazards. The application case reveals that the proposed tool can be integrated with expert knowledge to improve decision-making processes and risk mitigation strategies within the aeronautical industry. Due to its straightforward approach, this facilitating methodology could also prove beneficial in other industrial sectors.

This paper presents the development and application of a facilitating methodology for implementing Fuzzy FMEA, comparing it with the traditional approach and incorporating variations using triangular and trapezoidal functions. This proposed methodology uses the Toolbox Fuzzy Logic of Matlab to create a fuzzyfied FMEA tool, enabling a more nuanced and context-specific risk analysis by considering uncertainties.

This study aims to fully assess the readiness for Lean Six Sigma (LSS) and Quality Performance Improvement (QPI) in an Italian Public Healthcare ecosystem.

Drawing from previously established survey development and adaptation protocols, a replication study was carried out; Lean, Six Sigma and QPI were extracted and validated through confirmatory factor analysis in an Italian Public Healthcare setting, with a sample of health professionals from the Campania region.

This study reports the adaptation of an existing scale for measuring LSS and QPI in an Italian public healthcare organisation. This analysis extracts six conceptual domains and constitutes an original adaptation of an existing scale to assess the readiness to adopt Lean, Six Sigma and Quality Performance in Italian Public Health Organizations. The constructs show strong levels of internal consistency, as demonstrated by each item factor loading and each subscale reliability.

Managers, policymakers and academics can employ the proposed tool to assess the public healthcare ecosystem’s capability to implement LSS initiatives and strategies to improve quality performance.

This is one of the first studies to assess cross-regional organisational readiness for LSS and QPI in an Italian Public Healthcare environment at this scope and level.

This paper aims to investigate materiality judgement providing insights, critiques and future research paths in light of the open debate on the role of materiality in corporate financial disclosure, highlighting potential connections and implications with sustainability and intellectual capital (IC) reporting.

The research presents an overview of the analysis of financial materiality, including new stimuli from recent studies and regulatory requirements for financial and non-financial reporting. Accordingly, this study used a systematic literature review (SLR) based on a combination of content, text and bibliometric analysis of materiality in accounting research studies, collecting data from the Scopus database as one of the most relevant repositories.

The SLR identified four relevant research trends, concerning: (1) the relevance of materiality principles in corporate disclosure; (2) financial reporting practices and materiality; (3) theories and approaches in defining financial materiality and (4) the existence of quantitative and qualitative thresholds in the materiality judgement.

The results provide theoretical and practical implications when comprehending the development of the concept of financial materiality in financial statements and whether they can be appropriate in reporting IC as well. We identified future research paths.

From a practical perspective, this study is useful for companies implementing financial materiality based on stakeholder engagement and improving their transparency in financial and non-financial reporting practices.

The research investigates if the process for assessing materiality is in line with the expectations of all stakeholders involved in financial and non-financial reporting.

This research is the first to investigate the scientific basis and applicability of the concept of financial materiality to sustainability and IC reporting.

The purpose of this paper is to examine prominent issues and contributions from extant research and explore the literature on the services provided by Knowledge-Intensive Public Organizations (KIPOs) and its pursuit to achieve the United Nations (UN) 2030 Sustainable Development Goals (SDGs) (hereafter referred to as the UN 2030 SDGs agenda) amidst the challenges represented by COVID-19 pandemic. It emphasizes the crucial role of accounting in dealing with techniques and social and moral practices concerned with the sustainable utilization of resources. This paper also provides an overview of the other papers presented in this JPBAFM Special Issue and draws from their findings to scope out future impactful research opportunities in this area.

The design consists of a review and examination of the prior relevant literature and the other papers published in this JPBAFM Special Issue.

The paper identifies and summarizes three key research themes in the extant literature: the growth in the types of KIPO; the rise in the research approaches to study the provision of public services by KIPO in pursuit of the UN 2030 SDG agenda and the consequent call for developments in the accounting field; and unintended consequences during COVID-19 pandemic. It draws upon work within these research themes to set out four broad areas for future impactful research.

The value of this paper rests with collating and synthesizing several important research themes on the nature and unintended consequences of the UN 2030 SDG agenda, and the challenges represented by COVID-19 pandemic in the governance, management and accounting for KIPO and in prompting future extensions of this work through setting out areas for further innovative research within the field.

The research examined in this paper and the future research avenues proposed are highly relevant to the health sector, the judiciary, museums, research centers and the UN. The focus on accounting and accountability towards a broader spectrum of stakeholders calls for new avenues of study in the accounting field. They also offer important insights into matters of management, accounting, accountability, sustainability accounting and control more generally.

The research examined in this paper and the future research avenues proposed are highly relevant to the health sector, the judiciary, museums, universities, research centers and the UN. They also offer important insights into matters of management, accounting, accountability, sustainability accounting and control more generally.

This paper adds to vibrant existing streams of research in the area of KIPO by bringing together authors from different areas of accounting research for this JPBAFM Special Issue. In scoping out an agenda for impactful research approaches used to study the provision of public services by KIPO, this paper also draws attention to underexplored issues pertaining to extents such as the “lived experience” of personnel in the KIPO and envisioning what a future system of governance, management and accounting of SDG might look like.