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The paper aims to compare the efficiency of alternative municipal solid waste (MSW) management business models: a single provider against multiple providers.

In this paper the drivers of MSW management costs are analysed to test the impact of the scale and scope of MSW management services on the average cost. While the business-as-usual scenario foresees a single provider, the alternative scenario foresees multiple providers.

Based on the empirical data on municipal waste management costs, on average, the size and the average cost of the service are inversely related. This trend is supported using sub-sets defined by the quantity of waste managed. Multiple factors aid in explaining this result, and among others, due to scale and scope, factors such as transition costs increase with the number of players running different services.

The provision of public services of economic interest should favour the participation of more companies wherever possible to the extent that social surplus is produced. However, pursuing this principle to the detriment of efficient service delivery is not ideal. This paper demonstrated that a single-provider waste management business model is efficient under specific conditions, as in this article.

This paper presents an original research methodology for comparatively analysing waste management service efficiency in urban areas and provides adequate evidence using alternative measures of costs according to the phase of the waste management chain, the scale and ultimately the scope of MSW management services.

本學術論文擬比較另類的都市固體廢物管理模式的效率, 比較的對像是:單一服務提供者和多個提供服務者。

研究人員分析都市固體廢物管理成本和價格的動因, 以測試有關的管理服務之規模和範圍對平均成本的影響。若在一切照常的情況下, 我們會預見單一服務提供者, 唯在不尋常的情況下, 我們則會預見多個提供服務者。

根據都市廢物管理價格和成本上的實證數據, 平均而言, 服務的規模與其平均成本是成反比的。我們使用了以所處理之廢物量來界定的子集來支持這趨勢。多重因素會幫助解釋和說明這研究結果, 其中包括:因規模和範圍的關係, 諸如過度成本等的因素, 會按著提供各種不同服務的主要參與者的數目而增加。

在能達創造社會剩餘的前題下, 會帶來經濟效益之公共服務的提供, 應有利於在可行範圍內有更多公司的參與; 但如果實行這原則而因此有損於服務提供的效率的話, 則這是不理想的。本文展示了在特定的情況下, 單一服務提供者的廢物管理商業模式是高效率的, 本文已說明這些特定情況。

本文為以比較分析法去探討城市地區廢物管理服務的效率、提出了一個新穎的研究方法, 並根據廢物管理鏈的階段、都市固體廢物管理服務的規模、以及最終其範圍, 考慮了成本和價格的另類測量方法, 繼而提供充分的證據, 以支持這些測量方法。

This study aims to investigate the impact of digital technologies for intangible assets management. The authors analyse how technological innovations and regulations of intellectual property affect business models of companies or intellectual property rights (IPR) intensive industries to determine the impact of digital transformation on intangible assets management, highlighting emerging issues and future effects of the digital technology revolution.

The authors use a case study method to answer our research questions. The authors use Soundreef SpA as our case study, a collecting company that develops technology for monitoring, collecting and maximising the earnings of songwriters and music publishers. The authors also elaborate and adopt the framework of the enhanced intellectual capital as the theoretical lens for presenting and analysing our case study, determining how the digital transformation caused business model innovation and more transparent and timely performance measurement in copyright-based companies.

The analysis of Soundreef SpA’s business model allows us to demonstrate how using new technologies drives the performance measurement of copyright holders and improve the collecting societies’ performance, introducing a new key performance indicator. This turning point is made possible by digital transformation and regulatory change. In the IPR industry, copyright holders’ performance has never been calculated, so the distribution of copyright revenues was based on the criteria approved by governance bodies/management.

In the study, the authors demonstrate that digital transformation is able to enhance the intellectual capital of IPR-intensive companies introducing new ways to manage intangible assets and to measure performance.

This study aims to take a holistic perspective to investigate how open innovation supports sustainability and the contribution to the Unite Nations (UN) Sustainable Development Goals (SDGs).

The study is based on an in-depth single case study of Andriani SpA, a leading Italian company in the food industry. The case is built by triangulating data from direct observations, documentary analysis and semi-structured interviews.

The findings show an organization that has developed its competitive advantage by adopting open innovation to embed sustainability in its strategy and business model. The case study complements the understanding of how open innovation can effectively drive strategic renewal and innovation activities to address sustainability objectives in the food industry.

This study contributes to theoretical development by offering new and insightful explanations of firms' strategic behaviour and coevolution toward sustainability via open innovation. It provides practitioners, policymakers, researchers and students with reflections and inspiration about how open innovation may be deployed to support a holistic strategic renewal aimed at sustainability objectives, such as the SDGs, in the food industry.

The purpose of this paper is to investigate the key drivers of coopetition by adopting a managerial and economic framework. A case of coopetition failure is investigated by means of a historical example focused on the Egyptian adventure of the Italian banks in the first decades of the XX century.

The authors adopt a qualitative case study and a flexible pattern matching approach to develop theoretical ideas. Because the flexible pattern matching approach was adopted, the authors build the analysis on a tentative analytical framework specified a priori to provide guidance and focus. This approach allows a theory-driven research paradigm. The historical case study is mainly grounded on original sources drawn from some major banking and institutional archives.

While several scholars emphasised the relevance of external drivers, the literature has paid less attention to how relational and internal drivers combine. The historical case suggests that key mechanisms supporting the success of coopetition concern planning of common goals, conflicts management, alignment and formalisation of governance. In this vein, internal and relational dimensions seem to be more relevant than environment-context dimension. In addition, the historical example shows that an intra- and inter-firm alignment is required to pursue the implementation of a coopetitive strategy. This suggests the relevance of a holistic approach to investigate coopetition. Further evidence confirms the role of governance mechanisms for the success of coopetition.

The main contribution of this study is the re-consideration of the drivers of coopetition. In particular, the role of coopetition drivers has been investigated using a historical event: the Italian multinational banking in Egypt in the interwar years.

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

The purpose of this study is to contribute to the research related to “the interplay between accounting and the state, politics, and local authorities in the broad government and administration of food for sustainability of populations” (Sargiacomo et al., 2016). Considering contemporary examples and investigating the genealogy of an 18th-century reform of fishery management (the New Plan), the authors explore the role played by accounting and calculative practices when local authorities intervene using forms of discipline based on control systems that acted on commons (fish), people and space.

This paper is historically grounded on archival research on a fish provisioning case during the 18th century in Ancona, an Italian town on the Adriatic coast. The investigation adopts an approach focussed on the use of disciplinary methods in the terms highlighted by Foucault. This perspective offers a lens capable of revealing the key role of accounting in a period when discipline became “general formulas of domination” (Foucault, 1977) and the Papal States were looking for food provisioning solutions (Foucault, 2007). The study highlights similarities with contemporary fishery management.

The paper shows that governability of fishery in a commons' logic is not limited by the properties of the good, but rather “it is achieved through the objects and instruments that are deployed to make it possible” (Johnsen, 2014, p. 429). It reveals forms assumed by economic calculation in different eras and their contribution in the art of governing realised by the state (Hoskin and Macve, 2016). The study unveils how accounting effectively operates using “naming and counting” activities (Ezzamel and Hoskin, 2002) based on a system of documents and accounting registers; these have a pivotal role in redefining fishery management and in keeping goods (fish) and people (fishermen) under control. The investigation also highlights the importance of properly quantifying data in fishery management, confirming the literature on the topic (Beddington et al., 2007, p. 1713). In contemporary situations, data refer to quantifying the fish stock in the sea and the consequent estimation of fish catch. In the historical investigation, although environmental protection was not an issue, quantification refers to the fish that entered the town of Ancona, whose estimation was the result of a new calculative approach adopted by local authorities facing fish needs. In addition, it offers early evidence of organised and rational-based control mechanisms that were the result of Enlightened ideas emerging in the Papal States context.

Despite the fact that fish represent a fundamental good for governments to act on in response to a population's needs, there has been no attention paid to how governmental authorities have used disciplinary mechanisms to intervene in fishery management or the role played by accounting. This study's novelty is its investigation of fishery, using Foucauldian disciplinary methods to understand accounting's contribution in fishery governance. In addition, this investigation permits to unveil the role of accounting to support one of the main principles of the governance of commons that is represented by the congruence between rules and local conditions (Fennell, 2011, p. 11; Ostrom, 1990, p. 92).

This study aims to empirically evaluate the effectiveness of government auditing of local authorities’ compliance with the procurement rules.

A diff-in-diff approach is used where the measure of compliance is (changes in) the incidence of private litigation under the Public Procurement Act, in audited vs non-audited municipalities. Further, semi-structured interviews were conducted with chief procurement officials.

No statistically significant effect is found. While strong effects of audits can be ruled out, the statistical results and the interviews do not, however, contradict a modest but long-lasting effect.

Few studies have addressed the effect of public procurement auditing on compliance. This study develops an empirical framework and presents empirical results.