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1 – 10 of 18Massimo Sargiacomo, Laura Corazza, Antonio D'Andreamatteo, John Dumay and James Guthrie
This paper shows the accounting, accountability and calculative practices associated with emergency food allocations by the City of Turin through a program to feed the vulnerable…
Abstract
Purpose
This paper shows the accounting, accountability and calculative practices associated with emergency food allocations by the City of Turin through a program to feed the vulnerable during COVID-19.
Design/methodology/approach
This is a single case study framed by Foucault's governmentality concept. The data was collected through interviews with key institutional actors and triangulated against decrees, circulars, ordinances and other publicly available documents.
Findings
The accounting tools of governmentality are always incomplete. Sometimes unique situations and crises help us to revise and improve the tools we have. Other times, they demand entirely new tools.
Research limitations/implications
Accounting needs both things to count and a context to count them. In the case of food assistance, what is counted is people. In Turin's case, many people had never been counted – either because there was no need or because they were unaccounted for by choice. Now, the government was accountable for the welfare of both. Thus, new classification systems emerged, as did organisational and accounting solutions.
Originality/value
Although the accounting-for-disasters literature is diverse, studies too often favour the macro social, economic and political issues surrounding crises, neglecting the micro issues associated with governmentality and calculative practices.
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Manish Talwar, Laura Corazza, Rahul Bodhi and Areej Malibari
Despite the efforts of governments and firms, consumer resistance toward digital innovations in the retail finance space continues to manifest rather visibly. Yet, the causes of…
Abstract
Purpose
Despite the efforts of governments and firms, consumer resistance toward digital innovations in the retail finance space continues to manifest rather visibly. Yet, the causes of consumer resistance toward innovations such as online procurement of financial products continue to remain under-explored. The present study attempts to address this gap by examining barriers that may constitute Indian consumers' resistance to buying financial products marketed digitally, using insurance as an exemplar. Precisely, the study measures five classic innovation resistance theory (IRT) barriers constituting consumers' resistance toward procuring digitally marketed insurance and examines the influence of consumers' demographic characteristics, measured through age and gender.
Design/methodology/approach
The conceptual model, resting on the theoretical proposition of IRT, was tested using data collected from 420 smartphone users. Given that, the data did not satisfy the multivariate assumptions of normality, homoscedasticity and linearity, artificial neural network approach was used for analysis. The analysis served as the basis for determining the relative importance of the five barriers in influencing consumer resistance.
Findings
The results indicated that the image barrier was the most influential barrier impacting consumer resistance, followed by usage, tradition, risk and value barriers. Moreover, as revealed by the values of correlations, the direction of influence was positive. Notably, the relationship of all barriers except tradition with consumer resistance was found to be nonlinear.
Originality/value
The study makes a novel contribution in two ways – one by extending IRT to a new area, i.e., resistance to buying financial products online, thereby further enhancing its applicability, and the other by exploring consumer resistance to e-procurement of life and nonlife insurance, which to the best of the authors' knowledge, has not been examined so far despite the established exigency.
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Dario Cottafava and Laura Corazza
The need for stakeholder theory has been widely highlighted in the literature to develop solid strategies for a large organization. However, there is still a lack of user-friendly…
Abstract
Purpose
The need for stakeholder theory has been widely highlighted in the literature to develop solid strategies for a large organization. However, there is still a lack of user-friendly visualization tools and no unique approach exists to identify and engage stakeholders. This paper aims to propose a general methodology to co-design the sustainability ecosystem at the local scale, to explore it and to assess the impact of a large organization within the identified ecosystem.
Design/methodology/approach
The methodology consists of two main processes: identifying an ontological map of the sustainability topics network and designing the local sustainability stakeholders ecosystem. Both processes are based on a nodes identification phase and a nodes prioritization phase. The identification phase was achieved by engaging 160 citizens, for the topics network and nearly 40 relevant stakeholders, for the stakeholders’ ecosystem, with a collaborative participatory mapping process. The prioritization phase was conducted because of three indicators, i.e. the closeness, the betweenness and the eigenvector centrality.
Findings
Betweenness centrality results to be the best indicator to assess the importance of a stakeholder with respect to the whole network, while eigenvector centrality highlights the quality of the already engaged stakeholders of an organization, as it mainly depends on the number of links of the first order neighbors. On the contrary, the closeness centrality, when applied to a small network, seems to be not appropriate to assess the centrality of a stakeholder.
Research limitations/implications
This approach revealed some criticalities in the mapping process, as in the weighting link procedure. Further investigations are needed to generalize the approach to a dynamic one, to allow real-time mapping and to develop a robust interconnection among centrality degrees and the power, interest and legitimacy concept of stakeholder theory.
Practical implications
Obtained results for a case study, i.e. the position of the University of Turin Green Office within the City of Turin sustainability ecosystem, are discussed showing how social network analysis centrality degrees can be used to quantitatively assess the role of an organization within a stakeholders’ ecosystem.
Social implications
Centrality analysis allows identifying emergent topics/stakeholders within a network of words/actors that, at a first sight, should not be considered by decision-makers and managers.
Originality/value
A new methodology for stakeholder identification and prioritization is proposed exploiting online data visualization tools, participatory mapping and social network analysis.
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Elisa Truant, Edoardo Crocco, Laura Corazza and Edoardo Borlatto
This study aims to holistically explore the intersection of sustainable supply chain management, carbon accounting and life cycle assessment (LCA). The purpose of this study is to…
Abstract
Purpose
This study aims to holistically explore the intersection of sustainable supply chain management, carbon accounting and life cycle assessment (LCA). The purpose of this study is to derive state-of-the-art knowledge of this landscape and use it to build a structured research agenda that can help to further develop this field.
Design/methodology/approach
Seventy-eight distinct contributions, identified through a rigorous, transparent and replicable search protocol, are analyzed through a systematic literature review. Additionally, bibliometric information on the studies is extracted from the Scopus database and visualized through the use of VOSViewer and RStudio.
Findings
This study outlines the current state-of-the-art knowledge across three spheres of supply chain management, synthesizing the extant literature into several nascent themes – namely, the significance of Scope 3 emissions; how LCA can be integrated into carbon accounting and sustainability disclosures, the differences between countries and industries in terms of carbon emissions and policies for a concerted effort toward carbon reduction.
Practical implications
Several practical implications can be drawn from the research for both practitioners and policymakers. The research provides a comprehensive, bird’s eye view on the discrepancies between different industries and countries in terms of carbon emissions, along with how carbon accounting should move toward strategic and predictive adoption.
Social implications
The results show that adopting life cycle thinking can contribute to more transparent monitoring of carbon emissions in supply chains; however, its use in sustainability reporting needs to become more widespread, encompassing not only the carbon footprints of products and services but also the organization as a whole.
Originality/value
Using bibliographic and critical qualitative analyses, this study reviews the literature on LCA in sustainable supply chain management and carbon accounting. To the best of the authors’ knowledge, this review is the first attempt to synthesize this relevant and rapidly growing nexus between the three literature streams mentioned above.
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Daniel Torchia, Simone Domenico Scagnelli and Laura Corazza
The purpose of this paper is to extend research on boundary making and breaking through alternative football clubs. These entities have borne out of the disappointment caused by…
Abstract
Purpose
The purpose of this paper is to extend research on boundary making and breaking through alternative football clubs. These entities have borne out of the disappointment caused by the neoliberal turn of the football industry, which excluded traditional fans from being active actors and therefore call for study and generalization of specific forms of alternative accountability.
Design/methodology/approach
The study looks at emerging trends in the accounting and sport literature by drawing on two concepts that emerged in critical scholarship: critical performativity and critical dialogical accountability, with the aim of better understanding how these elements are developed and shaped within an alternative form of football organization. The focus on Football Club United of Manchester drives the ethnographic approach with data collected via participant observation, field-notes, documental analysis and semi-structured interviews.
Findings
The research shows that the pillars of the club's ethos, pushing its critical performative interventions toward setting new boundaries, are democratic governance and accountability, favoring participation and inclusion, and strictly linked to this, a responsibility to local communities. However, the study also highlights the difficulties of maintaining these boundaries when core values are threatened by degeneration.
Originality/value
The study makes a novel contribution to the field of accounting and sport, showing how an alternative football club adopts inclusive accountability systems that go beyond mainstream neoliberal practices. Such an inclusive approach can stimulate critical performativity, moving away from means-end rationality.
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Laura Corazza, Elisa Truant, Simone Domenico Scagnelli and Chiara Mio
Can sustainability disclosures be a tool for executing image restoration strategies after corporate manslaughter? This is the question explored in this study of Costa Crociere's…
Abstract
Purpose
Can sustainability disclosures be a tool for executing image restoration strategies after corporate manslaughter? This is the question explored in this study of Costa Crociere's sustainability reports after the Concordia disaster.
Design/methodology/approach
Merging traditional textual content analysis with visual analysis and supported by machine learning tools, this is a predominantly qualitative study framed by legitimacy theory, image restoration theory and impression management.
Findings
Costa Crociere's voluntary sustainability reporting is strongly influenced by a mix of text and visual signals that distract readers' attention from the disaster. A “nothing really happened” communication strategy pervades the disclosures, with the only rational motivation being to change perceptions and erase memories of this tragic and avoidable event.
Research limitations/implications
Although the analysis covered multiple sources of corporate information, media coverage was not one of them. A more in-depth exploration of sustainability reporting in the cruise industry, including evidence of similar cases, to test impression management theory would be a worthwhile avenue for future research.
Social implications
While Costa Crociere technically followed the customary guidelines of disclosing human resource impacts, there was almost no acknowledgement of the people involved in the accident. Costa Concierevastly understated their responsibility for the accident, did not apologize, and conveyed very little remorse. The majority of disclosures centred on disaster recovery management.
Originality/value
The authors discuss why and how a company can overcome a legitimacy threat by completely freezing its voluntary sustainability reporting, and the authors show how a company can restore its image by minimizing specific aspects of an accident and shifting attention from the human victims to corporate operations. Incorporating image recognition driven by AI models and combining the results with narrative disclosures contributes an innovative and original analysis technique to the field of impression management. In addition, this research also contributes to our knowledge on the cruise industry – a sector currently under scrutiny for its ethical, social and environmental practices.
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Dario Cottafava, Gabriela Cavaglià and Laura Corazza
The purpose of this paper is to discuss and present new teaching techniques to advance the concept and the practice of education for sustainable development (SD). Due to the…
Abstract
Purpose
The purpose of this paper is to discuss and present new teaching techniques to advance the concept and the practice of education for sustainable development (SD). Due to the recently introduced 17 sustainable development goals (SDGs) and owing their interlinkages and targets, an evolution of the traditional teaching techniques is needed.
Design/methodology/approach
With the use of a single revelatory case study, this paper presents an example of education for SD goals activity carried out at the University of Torino, focussed on merging SD with the active engagement of students.
Findings
The empowerment of students happens through a transformative learning experience grounded in the acquisition of managerial soft skills useful in co-creating and co-designing projects to contribute towards SDGs effectively.
Practical implications
The ultimate goal is to support students to become active citizens in their communities (e.g. starting within the University).
Social implications
Students learnt about SDGs and the complexities of sustainability, and, at the same time, they learnt valuable tools to contribute to their transformation to develop projects for the benefit of local territories and organizations.
Originality/value
The paper showcases how transformative learning could be applied to SDGs. Awarded as one of the best practices regarding SD by the Italian Network of Universities for Sustainable Development, the case involves students in a transdisciplinary, creative and open learning environment.
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Small and medium-sized enterprises (SMEs) positively represent the backbone of the European economic system and, negatively, they make a significant contribution to environmental…
Abstract
Purpose
Small and medium-sized enterprises (SMEs) positively represent the backbone of the European economic system and, negatively, they make a significant contribution to environmental pollution and social impacts. The purpose of this paper is to discuss how a new tool for supporting the adoption of small business social responsibility (SBSR) can be tailored in order to be more effective.
Design/methodology/approach
Theoretical framework – a literature analysis of how SMEs address sustainability issues will be discussed, especially the need for SME tools with the following features: quality, materiality, free of charge, anonymous, easy-to-use and easy to understand. This need has been confirmed by the literature of SBSR and also social accounting doctrine. Methodology – this paper analyzes CSR4UTOOL, an applied research project of a web-based application dedicated to SMEs in order to provide a self-assessment on sustainability performances. A technical paper aims to describe a specific development, technique or procedure that is capable of presenting a software tool or an experimental or computational method that should be well-tested and should preferably provide a solution to a problem and have some demonstrable practical values.
Findings
The recent studies over SBSR sustain the need of sustainability management tool for SMEs. A web-based tool co-designed and co-created with SMEs reveals the importance of new tools to support SBSR, especially for the global process of CSR downstreaming using a bottom-up perspective.
Research limitations/implications
Alongside the development of tailored, efficient tools to implement, manage, control and account for such social responsibilities, several authors have described organizational implications, managerial adaptations and practical features of such tools. As a technical paper, the aim of this research is to shed light on the new technology that has been adopted to solve a gap in both the literature and the real economy, and it answers to the specific call for SBSR tools.
Practical implications
CSR4UTOOL is based on a decision tree structure presenting several questions and indicators given by a profound benchmark of the most internationally well-known accountability standards. It translates accounting and non-accounting data as well as qualitative and quantitative data to a powerful source of information for entrepreneurs regarding their ethical and moral managerial conduct. A report on the performance of the company will be generated at the end of each session.
Social implications
This study has a practical social implication as it may concretely help entrepreneurs to self-assess their SBSR. IT technologies may represent a useful way to overcome the specific constraints on SMEs that when they are on track, they may also be more aware of the existent power of formalization in their social and environmental management practices. This kind of tool may help small entrepreneurs to be more aware of the fact that formalization may represent a strategic asset rather than a guarantee of morality.
Originality/value
This paper contributes to the literature by demonstrating how data collection over SBSR may be engineered and tailored using web application and ICT, even in a context of small businesses. This paper further responds to a call from Spence (2016) and Johnson et al. (2016) for interdisciplinary approaches to investigating sustainability in SMEs, the validation and application of existent theories on CSR within the context of SMEs, through foregrounding use of innovative software and web applications.
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Simone Domenico Scagnelli, Laura Corazza and Maurizio Cisi
Nowadays, social and environmental reporting is approached in different ways, paths and fields by either large-, small-, or medium-sized enterprises (SMEs). However, as…
Abstract
Purpose
Nowadays, social and environmental reporting is approached in different ways, paths and fields by either large-, small-, or medium-sized enterprises (SMEs). However, as demonstrated by previous scholars, SMEs have been critically discussed because they provide lack of proper sustainability disclosure. The fact that the predominant approach of SMEs toward social responsibility is often “sunken” and not “explicit” can drive the lack of disclosure. Furthermore, unstructured communication practices create difficulties in measuring and reporting the sustainability reporting phenomenon in SMEs. The aim of our study is to shed light on the activity of SMEs’ sustainability reporting and disclosure, specifically, by addressing the variables that influence the choice of the guidelines used to prepare sustainability reports.
Design/methodology/approach
The research has been carried out by using qualitative and quantitative methodologies. The empirical evidence is based on all the Italian companies, mostly SMEs, that were certified in 2011 as having adopted both environmental (i.e., ISO14001 or EMAS) and social (i.e., SA8000) management systems. A multivariate linear regression model has been developed to address the influence of several variables (i.e., financial performance, size, time after achievement of the certifications, group/conglomerate control, etc.) on the guidelines’ choice for preparing sustainability reports.
Findings
Our findings demonstrate that SMEs prefer to use simple guidelines such as those guidelines that are mandatory under management system certifications. However, the sustainability disclosure driven by the adoption of international guidelines may be more complex if the SME is controlled within a group of companies or if a significant amount of time has passed since the certification date. As such, we developed a taxonomy of their different behavioral drivers according to a legitimacy theory approach.
Research limitations
At this stage, our study didn’t focus on the contents’ quality of the disclosure and reporting practices adopted by SMEs, which is obviously a worthwhile and important area for further research. Furthermore, the analysis took into account the impact of a number of easily accessible variables; therefore, it can be extended to investigate the effect on disclosure of other relevant variables (i.e., nature of the board of directors, age, and industrial sector in which the company operates) as well as contexts prevailing in other countries.
Practical implications
The study represents an important contribution for understanding how and why managers might use externally focused disclosure on social and environmental issues to benefit the company’s legitimacy.
Social implications
Our study provides interesting insights for policy makers who require social or environmental certification when calling for tenders or specific EU contracts, in order to put aside the “brand” or “symbol” and really focus on the disclosed practices.
Originality/value
Previous studies have provided only a few evidence about reporting practices and related influencing features of SMEs’ sustainability actions. As such, the study wishes to make a significant contribution to the existing literature on Corporate Social Responsibility (CSR) by providing relevant insights about the factors which influence the guidelines used by SMEs in preparing their sustainability reports.