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Article
Publication date: 8 June 2015

Joëlle Mastelic, Marlyne Sahakian and Riccardo Bonazzi

This paper aims to explore how Living Labs might be evaluated, building on the current efforts of the European Network of Living Lab (ENoLL) to encourage new members, and…

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Abstract

Purpose

This paper aims to explore how Living Labs might be evaluated, building on the current efforts of the European Network of Living Lab (ENoLL) to encourage new members, and complementing their existing criteria with elements from business model development strategies – specifically the Business Model Canvas (BMC) (Osterwalder and Pigneur, 2010).

Design/methodology/approach

First, it is explored how Living Labs have emerged, at the intersection of transition management, open innovation and collaborative consumption. It is then suggested that the BMC could be a complementary tool in Living Lab evaluation.

Findings

This tool helped identify three important elements missing from current ENoLL evaluation criteria: identification of the cost structure, customer segments and the revenue stream. The case study of an Energy Living Lab created in Western Switzerland is used to reflect on the strengths and weaknesses of different evaluation criteria; this paper is then concluded with some ideas on how future research might contribute to further strengthening Living Lab evaluation process towards long-term “sustainability”.

Originality/value

This article will be of value for ENoLL to refine their evaluation criteria for the next “wave” of application. It could as well help living labs to reflect on how to keep a living lab alive.

Details

info, vol. 17 no. 4
Type: Research Article
ISSN: 1463-6697

Keywords

Open Access
Article
Publication date: 9 December 2021

Giulia Leoni, Alessandro Lai, Riccardo Stacchezzini, Ileana Steccolini, Stephen Brammer, Martina Linnenluecke and Istemi Demirag

This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that…

8163

Abstract

Purpose

This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and organisational contexts. The authors also provide an overall picture of the contributions of the special issue, with insights into avenues of future research.

Design/methodology/approach

Building on the first part of the AAAJ special issue, the paper draws together and identifies additional emerging themes related to research into the COVID-19 pandemic and how it impacts accounting, accountability and management practices. The authors reflect on the contributions of the special issue to the interdisciplinary accounting research project.

Findings

The authors identify two macro-themes and outline their contributions to the accounting literature. The first deals with the changes and dangers of accounting and accountability practices during the pandemic. The second considers accountability practices in a broader sense, including reporting, disclosure and rhetorical practices in the management of COVID-19.

Practical implications

The paper shows the pervasive role of accounting and accountability in the unprecedented and indiscriminate health crisis of COVID-19. It highlights the important role of special issues in producing timely research that responds to unfolding events.

Originality/value

This paper contributes to current debates on the roles of accounting and accountability during COVID-19 by drawing together the themes of the special issue and identifying future interdisciplinary accounting research on the pandemic's aftermath.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 December 2001

Martha Zarate

Looks at the first 100 years of Italian cinema examining its role in Italy’s recent history. Provides a bibliography of major film directors, Italian cinema sources, reference…

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Abstract

Looks at the first 100 years of Italian cinema examining its role in Italy’s recent history. Provides a bibliography of major film directors, Italian cinema sources, reference works, histories, themes, theory and criticism and articles in journals.

Details

Collection Building, vol. 20 no. 4
Type: Research Article
ISSN: 0160-4953

Keywords

Book part
Publication date: 7 November 2011

Riccardo Bellofiore

There are two influential interpretative positions in the current debate on the crisis among Marxists. The first understands financialization as a consequence of the tendential…

Abstract

There are two influential interpretative positions in the current debate on the crisis among Marxists. The first understands financialization as a consequence of the tendential fall of the rate of profit. The other interpretation, prevalent among those influenced by Keynesianism and Neoricardianism, refers to the tendency toward the crisis of realisation, because of the squeeze on the wage bill and the insufficiency of consumer demand. In both cases, the current crisis is the crisis of a feeble capitalism, permanently stagnationist. A Marxian interpretation of the crisis cannot be separated from the tendential fall of the rate of profit. This latter, however, cannot be accepted as it is presented by Marx, and it must be rethought as a meta-theory of the crisis, including within it the different crisis theories that can be derived from Capital. This article first provides a personal survey of Marx's crisis theories, often presented as opposed to each other. Second, it seeks to integrate the different positions into a unitary discourse, within a nonmechanical reading of the fall of the rate of profit. This discourse then mutates into an historical sketch of the long dynamic of capital: from the Great Depression of the end of the nineteenth century, to the Great Crash of the 1930s, to the Social Crisis in the immediate processes of valorisation of the 1960s–1970s (the Great Inflation). Finally, the “new” capitalism (the Great Moderation) and its recent crisis (the Great Recession) are read – integrating Marx and Minsky – as the conjunction between the real subsumption of labour to finance and the fragmentation of labour.

Details

Revitalizing Marxist Theory for Today's Capitalism
Type: Book
ISBN: 978-1-78052-255-5

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