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Article
Publication date: 17 November 2023

Laura Broccardo, Paola Vola, Safiya Mukhtar Alshibani and Riccardo Tiscini

Digitalization is affecting business management and pushing for new strategies, innovative products, new ways to communicate with stakeholders and new channels. This phenomenon is…

Abstract

Purpose

Digitalization is affecting business management and pushing for new strategies, innovative products, new ways to communicate with stakeholders and new channels. This phenomenon is unavoidable, and companies have to face it in a holistic and integrated way. One holistic and interconnected approach, when studying enterprise challenges, is represented by the business process management method, a fitting mechanism when digitalization needs to be amalgamated in business practices, enhancing the intellectual capital (IC), therefore, this study researches digitalization under business process lens, in a sample of small and medium enterprises (SMEs), that constitute an under-explored set, as regard digitalization, process management and IC. The research aims to explore the digital tools and business processes link and the related impact on performance, benefits and IC.

Design/methodology/approach

In exploring digitalization, a sample of Italian SMEs was scrutinized. The data were elaborated using two types of tests: (1) the binomial tests for the categorical questions and (2) the zeta test was used for quantitative variables. Furthermore, the partial least square (PLS)-SEM model was applied.

Findings

Findings reveal that some digital tools are more adopted in the sample analysed, and also some particular digital tools are more inclined to support certain business processes. Furthermore, not only performance benefits emerge, but also benefits in terms of better communication and faster decisions, supporting the decision making process of managers, also considering that business processes approach is one way to manage IC.

Practical implications

Thanks to the conducted research it is possible to make aware managers and owners of SMEs to consciously choose the right type of digitalization investments, without neglecting training programme, to realize the company digital transformation, providing a map and bearing in mind the value added creation, protecting their IC.

Originality/value

The paper's originality is represented by the contribution in opening the black box about digitalization, business process management and IC in small and medium companies.

Details

Journal of Intellectual Capital, vol. 25 no. 1
Type: Research Article
ISSN: 1469-1930

Keywords

Open Access
Article
Publication date: 26 May 2023

Caterina Pesci, Paola Vola and Lorenzo Gelmini

This paper discusses the evolution of sustainability reporting and the role of the Global Reporting Initiative (GRI) in relation to the social and environmental accounting (SEA…

Abstract

Purpose

This paper discusses the evolution of sustainability reporting and the role of the Global Reporting Initiative (GRI) in relation to the social and environmental accounting (SEA) literature calling for a revolution in the standardization of sustainability reporting and the inherent complexities. This paper focuses on the future role of GRI in light of the changes resulting from harmonization supported by the International Sustainability Standards Board and the European Financial Reporting Advisory Group’s draft European Sustainability Reporting Directive.

Design/methodology/approach

Building on Bourdieu (1983, 1992) and SEA studies, the authors adopt a critical and qualitative approach to theorize power dynamics in the sustainability reporting field. After identifying the main issues arising from the complexity of the sustainability reporting standards and practices according to SEA scholars, the authors connect them with Bourdieu’s (1992, 1983) field theory to discuss the future role of GRI.

Findings

The findings suggest two distinct but intertwined roles that GRI could play in the future, namely, power related and theoretical/technical, aimed at engendering revolutionary rather than evolutionary changes in sustainability reporting.

Practical implications

This study offers practical implications for GRI to strengthen its future role in sustainability reporting standardization.

Social implications

The limited time available to mitigate the disastrous consequences of non-sustainable business on society and the environment calls for urgently addressing the complexities of sustainability accounting to foster a positive impact on society and the environment.

Originality/value

The authors’ reflections reclaim the SEA literature as central to identifying sustainability complexity and Bourdieu’s (1983, 1992) notions of power as key to understanding the role of GRI in the sustainability field. Furthermore, this paper emphasizes the intersection of different critical concepts, including power, complexity, value, capital and materiality.

Details

Sustainability Accounting, Management and Policy Journal, vol. 14 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Book part
Publication date: 4 October 2018

Lucrezia Songini, Chiara Morelli and Paola Vola

Notwithstanding the relevance of managerial control systems (MCS) in any organization, as well the distinctive role they can play in family business, due to its specific features…

Abstract

Notwithstanding the relevance of managerial control systems (MCS) in any organization, as well the distinctive role they can play in family business, due to its specific features, the literature rarely dealt with the role and characteristics of MCS in family business. Taking into account previous contributions from different disciplines (organization, management accounting, and family business), the current work aims to better understand the state of the art about research in the field of MCS in family business in order to identify main research gaps and propose future research directions.

Forty-five articles have been analyzed, which were issued in 29 sources. Research findings show that the literature on MCS in family business is limited and not very conclusive. Some authors focused on the type of controls, other authors outlined the role of MCS in managerialization and the relation with professionalization. A few studies focused on some specific mechanisms, especially strategic planning and compensation. Some contributes dealt with MCS’ determinants and impacts. Differences between family and non-family firms were proposed. However, a clear and organized picture of the features of MCS in family firms, their determinants, and impacts has not yet been developed. Particularly, the impact of the distinctive features of family business on MCS represents an underdeveloped research field along with how MCS can be differently developed and used in different kinds of family firms. In the light of findings of the literature review, we propose a reference research framework on MCS in family business.

Details

Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research
Type: Book
ISBN: 978-1-78756-469-5

Keywords

Content available
Book part
Publication date: 4 October 2018

Abstract

Details

Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research
Type: Book
ISBN: 978-1-78756-469-5

Article
Publication date: 24 February 2022

Kunle Francis Oguntegbe, Nadia Di Paola and Roberto Vona

To communicate their sustainability and responsible management practices to the public, firms can leverage digital technologies both at the organisational and managerial levels…

1725

Abstract

Purpose

To communicate their sustainability and responsible management practices to the public, firms can leverage digital technologies both at the organisational and managerial levels. This study explores how firms' communications of responsible management contribute to sustainability in supply chains, as well as the role of blockchain in promoting responsible management.

Design/methodology/approach

Employing a qualitative methodology, the authors perform social media analytics (content analysis and sentiment analysis) on a dataset obtained from the social media posts of managers.

Findings

The study identifies eight key responsible management practices and shed new light on the role of blockchain in responsible management. The study results contribute to theory by linking responsible management practices with existing sustainability practices in the supply chain. The authors also demonstrate that blockchain enhances responsible management.

Research limitations/implications

Reliance on publicly available data from social media, comprising corporate statements emanating from managers is a major limitation in this study.

Practical implications

The eight responsible management practices identified in this study are recommended for managers of different supply chain echelons to promote sustainable supply chain management (SSCM). The study findings also offer new rationale for blockchain adoption in supply chains.

Originality/value

To the best of our knowledge, this is the first study to link the concepts of responsible management and SSCM. Moreover, the authors obtain empirical evidence from managers in the luxury fashion supply chain.

Details

The TQM Journal, vol. 35 no. 2
Type: Research Article
ISSN: 1754-2731

Keywords

Open Access
Article
Publication date: 19 August 2021

Carlo Vermiglio, Guido Noto, Manuel Pedro Rodríguez Bolívar and Vincenzo Zarone

This paper aims to analyse how emerging technologies (ETs) impact on improving performance in disaster management (DM) processes and, concretely, their impact on the performance…

7602

Abstract

Purpose

This paper aims to analyse how emerging technologies (ETs) impact on improving performance in disaster management (DM) processes and, concretely, their impact on the performance according to the different phases of the DM cycle (preparedness, response, recovery and mitigation).

Design/methodology/approach

The methodology is based on a systematic review of the literature. Scopus, ProQuest, EBSCO and Web of Science were used as data sources, and an initial sample of 373 scientific articles was collected. After abstracts and full texts were read and refinements to the search were made, a final corpus of 69 publications was analysed using VOSviewer software for text mining and cluster visualisation.

Findings

The results highlight how ETs foster the preparedness and resilience of specific systems when dealing with different phases of the DM cycle. Simulation and disaster risk reduction are the fields of major relevance in the application of ETs to DM.

Originality/value

This paper contributes to the literature by adding the lenses of performance measurement, management and accountability in analysing the impact of ETs on DM. It thus represents a starting point for scholars to develop future research on a rapidly and continuously developing topic.

Details

Meditari Accountancy Research, vol. 30 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

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