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1 – 8 of 8Caterina Pesci, Lorenzo Gelmini and Paola Vola
This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature…
Abstract
Purpose
This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.
Design/methodology/approach
The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.
Findings
Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.
Originality/value
Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.
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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.
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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.
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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.
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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…
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.
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Senad Osmanovic, Henrik Barth and Pia Ulvenblad
The purpose of this systematic literature review is to understand what the phenomenon of uncaptured value is, identify where it is operationalized and explore how it can be…
Abstract
Purpose
The purpose of this systematic literature review is to understand what the phenomenon of uncaptured value is, identify where it is operationalized and explore how it can be transformed into value opportunities. Uncaptured value in sustainable business model innovation can lead to new value creation which, in turn, can promote practices of innovation, sustainability and inclusiveness.
Design/methodology/approach
A systematic literature review was conducted using eight databases to identify 47 articles using the phrase sustainable business model innovation along with the terms value uncaptured, value surplus, value absence, value missed and value destroyed.
Findings
The findings have identified that uncaptured value is reoccurring in sustainable business model innovation but is left as the missing link. This paper outlines the novelties of uncaptured value in sustainable business model innovation into a framework that can be used for future research, which is also discussed, concluded and suggested.
Originality/value
A framework for the continued research on uncaptured value in sustainable business model innovation with an emphasis on influences, operationalization and practices has been created to further the research frontier and capture the missing link.
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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…
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.
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