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Article
Publication date: 28 August 2018

Valerio Antonelli, Raffaele D’Alessio, Roberto Rossi and Warwick Funnell

The purpose of this paper is to identify the significant role of accounting in the expropriation of Jewish real estate after the enforcement of race laws under Benito…

Abstract

Purpose

The purpose of this paper is to identify the significant role of accounting in the expropriation of Jewish real estate after the enforcement of race laws under Benito Mussolini’s Fascist regime in Italy.

Design/methodology/approach

Hannah Arendt’s understanding of government bureaucracy in the twentieth century totalitarian regimes informs the research which draws upon a wide range of primary sources.

Findings

Implementation of the program of expropriation was the responsibility of a government body, EGELI, which was created specifically for this purpose. The language of accounting provided the means to disguise the nature and brutality of the process and allow bureaucrats to be removed from the consequences of their actions. Accounting reports from EGELI to the Ministry of Finance confirmed each year that those who worked in EGELI were devoted to its mission as an agency of the Fascist State.

Research limitations/implications

The findings of this study recognize the need for further research on the role played by servicemen, bureaucrats and accounting as a technology of government in the deportation of Italian Jews to Germany. The study also provides impetus to examine how other countries managed the properties confiscated or expropriated from the Jews in the earlier stages of the Final Solution.

Originality/value

The study is the first to identify the significant role played by accounting and accountants in the persecution of Italian Jews under the Fascism.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 8
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 19 June 2017

Warwick Funnell, Valerio Antonelli, Raffaele D’Alessio and Roberto Rossi

The purpose of this paper is to understand the role played by accounting in managing an early nineteenth century lunatic asylum in Palermo, Italy.

Abstract

Purpose

The purpose of this paper is to understand the role played by accounting in managing an early nineteenth century lunatic asylum in Palermo, Italy.

Design/methodology/approach

The paper is informed by Foucault’s studies of lunatic asylums and his work on governmentality which gave prominence to the role of statistics, the “science of the State”.

Findings

This paper identifies a number of roles played by accounting in the management of the lunatic asylum studied. Most importantly, information which formed the basis of accounting reports was used to describe, classify and give visibility and measurability to the “deviance” of the insane. It also legitimated the role played by lunatic asylums, as entrusted to them in post-Napoleonic early nineteenth century society, and was a tool to mediate with the public authorities to provide adequate resources for the institution to operate.

Research limitations/implications

This paper encourages accounting scholars to engage more widely with socio-historical research that will encompass organisations such as lunatic asylums.

Originality/value

This paper provides, for the first time, a case of accounting applied to a lunatic asylum from a socio-historical perspective.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 5
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 July 2014

Willem A. Rijpkema, Roberto Rossi and Jack G.A.J. van der Vorst

The purpose of this paper is to assess whether an existing sourcing strategy can effectively supply products of appropriate quality with acceptable levels of product waste…

Abstract

Purpose

The purpose of this paper is to assess whether an existing sourcing strategy can effectively supply products of appropriate quality with acceptable levels of product waste if applied to an international perishable product supply chain. The authors also analyse whether the effectiveness of this sourcing strategy can be improved by including costs for expected shelf life losses while generating order policies.

Design/methodology/approach

The performance of sourcing strategies is examined in a prototype international strawberry supply chain. Appropriate order policies were determined using parameters both with and without costs for expected shelf life losses. Shelf life losses during transport and storage were predicted using microbiological growth models. The performance of the resulting policies was assessed using a hybrid discrete event chain simulation model that includes continuous quality decay.

Findings

The study's findings reveal that the order policies obtained with standard cost parameters result in poor product quality and large amounts of product waste. Also, including costs for expected shelf life losses in sourcing strategies significantly reduces product waste and improves product quality, although transportation costs rise.

Practical implications

The study shows that in perishable product supply chain design a trade-off should be made between transportation costs, shortage costs, inventory costs, product waste, and expected shelf life losses.

Originality/value

By presenting a generically applicable methodology for perishable product supply chain design, the authors contribute to research and practice efforts to reduce food waste. Furthermore, product quality information is included in supply chain network design, a research area that is still in its infancy.

Details

International Journal of Physical Distribution & Logistics Management, vol. 44 no. 6
Type: Research Article
ISSN: 0960-0035

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Article
Publication date: 16 July 2018

Giuditta Pezzotta, Claudio Sassanelli, Fabiana Pirola, Roberto Sala, Monica Rossi, Sophia Fotia, Angelos Koutoupes, Sergio Terzi and Dimitris Mourtzis

Nowadays manufacturers companies are increasingly compelled to navigate towards servitization. Different methods and approaches were proposed in literature to support them…

Abstract

Purpose

Nowadays manufacturers companies are increasingly compelled to navigate towards servitization. Different methods and approaches were proposed in literature to support them to switch from traditional product-based business model to product service systems (PSSs). However, new knowledge, capabilities and skills were needed to consistently develop PSSs, since they need a joint focus on both customer’s perspective and company’s internal performance and at the same time a proper support for the integration of product and service design. The purpose of this paper is to propose the Product Service System Lean Design Methodology (PSSLDM), a structured methodology to develop PSSs along their entire lifecycle.

Design/methodology/approach

Retrieving concepts from interpretative, interactive and system development research traditions, and strongly reminding the design research methodology framework, the adopted research methodology is composed of three main phases (observation and conceptualization, theory building and tool development, validation) and involved three heterogeneous companies.

Findings

This paper provides an overview of the PSSLDM, explaining how the different methods supporting its conduction should contribute to properly design an integrated PSS. Moreover, companies highlighted several benefits in the different stages along the PSS lifecycle deriving by the adoption of the PSSLDM.

Research limitations/implications

The development of a platform based on the PSSLDM methodology raises a discussion on the possible changes needed by current Product Lifecycle Management (PLM) models and systems when they have to do with PSSs.

Originality/value

The PSSLDM enriches the already proposed SErvice Engineering Methodology, introducing new several components linked by lean rules in each of its phases (starting from customer analysis, going through solution concept and detailed design, until the offering analysis) and better supprting the deatil design of both prodcut and service components.

Details

Journal of Manufacturing Technology Management, vol. 29 no. 8
Type: Research Article
ISSN: 1741-038X

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Article
Publication date: 3 April 2018

Stefano Predieri, Gianluca Sotis, Paola Rodinò, Edoardo Gatti, Massimiliano Magli, Federica Rossi, Giulia Maria Daniele, Marta Cianciabella and Roberto Volpe

The third age can be a period of major food consumption changes. Either voluntary or imposed by health issues, they may be accompanied by alterations in sensory acuity…

Abstract

Purpose

The third age can be a period of major food consumption changes. Either voluntary or imposed by health issues, they may be accompanied by alterations in sensory acuity. The purpose of this paper is to investigate how lifelong food habits and health-age issues affect food choice at a later age, with the aim of developing strategies to direct aged people toward healthier food habits.

Design/methodology/approach

A survey, aimed to investigate differences between current and past food habits, was carried out in a group of 170 Italian older adults. Questions focused on the composition of the main meal, asking participants to describe its actual structure and to highlight differences in previous years’ food habits. A discrete choice experiment (DCE) was planned, during which participants were asked to help formulating innovative pasta sauces with healthy ingredients.

Findings

This survey clearly illustrated gender-related differences: women were characterized by a higher consumption of vegetables, while men revealed a more frequent use of wine, pasta and meat. The DCE technique suited older adults’ abilities and enabled the development of innovative sauces, indicating a clear preference for extra virgin olive oil, as compared to cream or butter. Gender-related differences were confirmed: women mainly chose a vegetarian sauce, while men expressed an inclination for red meat.

Originality/value

This is the first report of a successful application of the DCE technique to investigate older adults’ dietary choices. The outspoken preference for olive oil as fat in sauce composition is a positive finding for future actions aimed at directing older adults toward healthier food habits.

Details

British Food Journal, vol. 120 no. 4
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 4 November 2020

Jonida Carungu, Roberto Di Pietra and Matteo Molinari

This paper aims at investigating the quality of non-financial reporting (NFR) in light of Directive no. 2014/95/EU. Specifically, it focuses on the quality of NFR in…

Abstract

Purpose

This paper aims at investigating the quality of non-financial reporting (NFR) in light of Directive no. 2014/95/EU. Specifically, it focuses on the quality of NFR in Italian companies, as required by Legislative Decree no. 254/2016.

Design/methodology/approach

The method used to develop the analysis is mainly qualitative. A content analysis of 184 non-financial reports (NFRs) was conducted on a sample of 92 companies that have been previously involved in the process of NFR on a voluntary basis. Then, a longitudinal analysis was carried out to assess the quality of the NFR conducted from a voluntary to a mandatory basis.

Findings

This study shows that the quality of NFR does not increase when moving from a voluntary to a mandatory basis, especially for 25% of the companies that publish supplementary sustainability reports and/or plans. This result demonstrates that preparers may perceive mandatory NFR as a comprehensive best practice to adequately report their social, economic and environmental performance.

Originality/value

The contribution of this research is threefold. Firstly, it contributes to the social and environmental accounting literature that focuses on NFR quality assessment. Secondly, it contributes to the literature that emphasizes the role of mimetic, coercive and normative isomorphism mechanisms on accounting systems and reporting practices. Thirdly, it contributes to the research gaps for academics highlighted by previous literature on mandatory corporate reporting as a consequence of normative requirements and on the relationship between regulation and mimetic, coercive and normative isomorphic mechanisms within organizations.

Details

Meditari Accountancy Research, vol. 29 no. 3
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 1 July 2020

Alexeis Garcia-Perez, Alessandro Ghio, Zeila Occhipinti and Roberto Verona

This paper provides a conceptual discussion of the bidirectional relationship between knowledge management (KM) and intellectual capital (IC) in a specific subset of…

Abstract

Purpose

This paper provides a conceptual discussion of the bidirectional relationship between knowledge management (KM) and intellectual capital (IC) in a specific subset of knowledge-based organisations, i.e. professional sport organisations. Through the review and conceptual discussion of two relevant research themes, i.e. KM strategies for IC value creation and IC codification, this paper aims to highlight research gaps useful to future research.

Design/methodology/approach

The authors apply a systematic literature review method to analyse 66 management and accounting studies on KM and IC in sport organisations. Internal and external validity tests support the methodology adopted.

Findings

The authors provide a conceptual model to explain how KM strategies about IC investments can be optimal, i.e. they create value for all the stakeholders but also suboptimal, i.e. they create value only for a group of stakeholders. Next, they provide evidence of the opportunistic use of the codification associated with IC investments that impair financial reporting information transparency and mislead managers and investors.

Practical implications

The results are informative for managers, regulators and policymakers to mitigate the inefficiencies regarding KM and IC codification and decisions.

Originality/value

This study contributes to the understanding of the bidirectional relationship between KM and IC in knowledge-based organisations by focussing on professional sport organisations in which KM and IC have played an important role for a long time. It also includes future avenues for advances in managing, measuring and reporting IC.

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Book part
Publication date: 1 May 2019

Jeanie Austin

Possibilities for self-representation for transgender (trans) and gender non-conforming (GNC) youth must be conceptualized in relation to youths’ placement within frames…

Abstract

Possibilities for self-representation for transgender (trans) and gender non-conforming (GNC) youth must be conceptualized in relation to youths’ placement within frames of power. Powerful institutional forces in youths’ lives include schools and policing and, as is evidenced by youths’ statements, extend to mass media portrayals. Library approaches that reify the inclusion of representative texts do not adequately meet the needs of trans and GNC youth. As a profession, librarianship must reflect on ideological approaches to gendered embodiment to push against an ongoing repetition of institutional harms done to trans and GNC youth.

This chapter offers examinations of information needs, complex online worlds, and incorporation of histories made invisible by power alongside critical literacy skills as crucial aspects of providing services to all possibly or actually trans and GNC youth. It critically situates the circumstances of trans youths’ lives in relation to the effect that adult perceptions have on trans and GNC youths’ ability to access resources. It provides a framework for reflection on how young adult librarians often unconsciously limit library access by enacting gendered expectations that do not always match the possibility or actuality of youths’ experiences or self-conceptions. The chapter outlines modes of communication – through library materials, programs, community resources and partnerships – that convey deeper understandings of trans and GNC experiences to possibly or actually trans and GNC youth.

Details

LGBTQ+ Librarianship in the 21st Century: Emerging Directions of Advocacy and Community Engagement in Diverse Information Environments
Type: Book
ISBN: 978-1-78756-474-9

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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…

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

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Article
Publication date: 5 October 2020

Murilo Carrazedo Costa Filho, Roberto P.Q. Falcao and Paulo Cesar de Mendonça Motta

Low-income consumers (LICs) have gained more attention from marketers after Prahalad and Hart (2004) called attention to untapped opportunities among the world’s poorest…

Abstract

Purpose

Low-income consumers (LICs) have gained more attention from marketers after Prahalad and Hart (2004) called attention to untapped opportunities among the world’s poorest. Once neglected and seen as price-driven, more recent research has depicted LICs as brand-conscious consumers who are willing to pay a premium for quality. However, because LICs must balance their tight budgets with aspirations for branded items, this perspective may be too optimistic. To address this issue, the purpose of this paper is to investigate brand consideration and loyalty among LICs across a wide range of products.

Design/methodology/approach

The authors used a qualitative-inductive approach to assess LICs’ brand considerations across ten fast-moving consumer goods. In-depth interviews with 20 Brazilian LICs were conducted.

Findings

The authors found that brand loyalty among LICs is both context- and category-dependent. Patterns of loyalty are influenced by five factors: perceived differentiation, perceived risk, contextual usage, proportion of the category expenditure to household income and hedonic vs functional consumption. It seems that the interplay of these factors ultimately shapes differently the attitudes and repeated patronage of brands within each category among LICs.

Research limitations/implications

Generalizability of findings is limited owing to the qualitative method used.

Practical implications

The authors provide practical insights to managers concerning key attributes that influence brand consideration and loyalty among LICs.

Originality/value

This paper adds to the yet limited knowledge on LICs and provides a deeper and more holistic understanding of the relation of LICs with brands.

Details

Qualitative Market Research: An International Journal, vol. 24 no. 2
Type: Research Article
ISSN: 1352-2752

Keywords

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