Search results

Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors propose the Integrated Intellectual Capital Measurement (IICM) model, an innovative, robust and comprehensive framework designed to capture IC amid business uncertainty. This study focuses on IC measurement models, typically reliant on secondary data, thus distinguishing it from conventional IC studies.

The authors conducted a systematic literature review (SLR) and bibliometric analysis across Web of Science, Scopus and EBSCO Business Source Ultimate in February 2023. This yielded 2,709 IC measurement studies, from which the authors selected 27 quantitative papers published from 1985 to 2023.

The analysis revealed no single, universally accepted approach for measuring IC, with company attributes such as size, industry and location significantly influencing IC measurement methods. A key finding is human capital’s critical yet underrepresented role in firm competitiveness, which the IICM model aims to elevate.

This is the first SLR focused on IC measurement amid business uncertainty, providing insights for better management and navigating turbulence. The authors envisage future research exploring the interplay between IC components, technology, innovation and network-building strategies for business resilience. Additionally, there is a need to understand better the IC’s impact on specific industries (automotive, transportation and hospitality), Social Development Goals and digital transformation performance.

In this study, the authors examine artificial knowledge as a fundamental stream of knowledge management for sustainable and resilient business models in supply chain management (SCM). The study aims to provide a comprehensive overview of artificial knowledge and digitalization as key enablers of the improvement of SCM accountability and sustainable performance towards the UN 2030 Agenda.

Using the SCOPUS database and Google Scholar, the authors analyzed 135 English-language publications from 1990 to 2022 to chart the pattern of knowledge production and dissemination in the literature. The data were collected, reviewed and peer-reviewed before conducting bibliometric analysis and a systematic literature review to support future research agenda.

The results highlight that artificial knowledge and digitalization are linked to the UN 2030 Agenda. The analysis further identifies the main issues in achieving sustainable and resilient SCM business models. Based on the results, the authors develop a conceptual framework for artificial knowledge and digitalization in SCM to increase accountability and sustainable performance, especially in times of sudden crises when business resilience is imperative.

The study results add to the extant literature by examining artificial knowledge and digitalization from the resilience theory perspective. The authors suggest that different strategic perspectives significantly promote resilience for SCM digitization and sustainable development. Notably, fostering diverse peer exchange relationships can help stimulate peer knowledge and act as a palliative mechanism that builds digital knowledge to strengthen and drive future possibilities.

This research offers valuable guidance to supply chain practitioners, managers and policymakers in re-thinking, re-formulating and re-shaping organizational processes to meet the UN 2030 Agenda, mainly by introducing artificial knowledge in digital transformation training and education programs. In doing so, firms should focus not simply on digital transformation but also on cultural transformation to enhance SCM accountability and sustainable performance in resilient business models.

This study is, to the authors' best knowledge, among the first to conceptualize artificial knowledge and digitalization issues in SCM. It further integrates resilience theory with institutional theory, legitimacy theory and stakeholder theory as the theoretical foundations of artificial knowledge in SCM, based on firms' responsibility to fulfill the sustainable development goals under the UN's 2030 Agenda.

Industry 4.0 defines the application of digital technologies on business infrastructure and processes. With the increasing need to take into account the social and environmental impact of technologies, the concept of Society 5.0 has been proposed to restore the centrality of humans in the proper utilization of technology for the exploitation of innovation opportunities. Despite the identification of humans, resilience and sustainability as the key dimensions of Society 5.0, the definition of the key factors that can enable Innovation in the light of 5.0 principles has not been yet assessed.

An SLR, followed by a content analysis of results and a clustering of the main topics, is performed to (1) identify the key domains and dimensions of the Industry 5.0 paradigm; (2) understand their impact on Innovation 5.0; (3) discuss and reflect on the resulting implications for research, managerial practices and the policy-making process.

The findings allow the elaboration of a multileveled framework to redefine Innovation through the 5.0 paradigm by advancing the need to integrate ICT and technology (Industry 5.0) with the human-centric, social and knowledge-based dimensions (Society 5.0).

The study detects guidelines for managers, entrepreneurs and policy-makers in the adoption of effective strategies to promote human resources and knowledge management for the attainment of multiple innovation outcomes (from technological to data-driven and societal innovation).

This study aims to undertake a comprehensive analysis of innovation models, tracing their evolution from Innovation 1.0 to Innovation 4.0 and introducing the concept of Innovation 5.0. It explores the intersection between innovation models and the principles of sustainability, resilience and human-centeredness, providing insights into their implications for Industry 5.0, and their potential to foster a resilient ecosystem amidst challenges and multiple crisis.

To achieve this objective, the authors used a systematic literature review approach, considering academic articles on Innovation 4.0, Industry 5.0 (specifically in the context of innovation) and helix models of innovation. The authors conducted thematic analysis and content analysis, followed by keyword co-occurrence analysis, enabling us to systematically synthesize and interpret the relevant literature.

The results conclude that Innovation 5.0 is a new paradigm for innovation that fosters broader societal engagement, and emphasizes sustainability, resilience and human-centeredness. Innovation 5.0 is evolving, but it has the potential to transform the way we produce, consume and live. Using insights from the sextuple helix model, this research leverages media and ICT as sixth helix vital role of knowledge sharing, digital transformation, innovation ecosystem and next industrial revolution in this process.

This study contributes to the ongoing discourse on exploring Innovation 5.0 through the sextuple helix model, offering a fresh perspective on innovation models and their collaborative potential. Its contribution lies in providing practical insights into the transition to Innovation 5.0, emphasizing the need for sustainability, regulatory support and awareness while also offering clear recommendations for future research.

Sustainability is viewed as an encompassing perspective, as endorsed by the international policy context, driven by the UN’s Sustainable Development Goals (SDGs). We aim to examine how women entrepreneurs transform capitals to pursue sustainability, and to generate policy insights for sustainability actions through tourism entrepreneurship.

Applying qualitative approach, we have generated empirical evidence drawing on 37 qualitative interviews carried out in Turkey, whereby boundaries between traditional patriarchal forces and progressive movements in gender relations are blurred.

We have generated insights into how women entrepreneurs develop their sustainability practice by transforming their available economic, cultural, social and symbolic capitals in interpreting the macro-field and by developing navigation strategies to pursue sustainability. This transformative process demonstrates how gender roles were performed and negotiated in serving for sustainability pillars.

In this paper, we demonstrate the nature and instrumentality of sustainable tourism entrepreneurship through a gender lens in addressing some of these SDG-driven challenges.

We advance the scholarly and policy debates by bringing gender issues to the forefront, discussing sustainable tourism initiatives from the viewpoint of entrepreneurs and various members of local community and stakeholder in a developing country context where women’s solidarity becomes crucial.

This study aims to investigate the effects of board cultural diversity (BCD) and board gender diversity (BGD) of the board of directors on environmental, social and governance (ESG) performance in the European banking sector using resource-based view (RBV) theory. In addition, this study analyses the linkages between BCD and BGD and knowledge sharing on the board of directors to improve ESG performance.

This study selected a sample of European-listed banks covering the period 2021. ESG and diversity variables were collected from Refinitiv Eikon and analysed using the ordinary least squares model. This study was conducted in the European context regulated by Directive 95/2014/EU, which requires sustainability disclosure. The original population was represented by 250 banks; after missing data were excluded, the final sample comprised 96 European-listed banks.

The findings highlight the positive linkages between BGD, BCD and ESG scores in the European banking sector. In addition, the findings highlight that diversity contributes to knowledge sharing by improving ESG performance in a regulated sector. Nonetheless, the combined effect of BGD and BCD negatively impacts ESG performance.

To the best of the authors’ knowledge, this is the first study to measure and analyse a regulated sector, such as banking, and the relationship between cultural and gender diversity for sharing knowledge under the RBV theory lens in the ESG framework.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

Sustainability is increasingly at the forefront of the public debate in Europe and the world. However, despite this increased interest, research seems to have partially ignored the importance of its social dimension and the issues related to social equity, people care, protection and personal development at all stages of society and, consequently, of business. Accordingly, this paper aims at investigating the “soft” dimensions of sustainability, integrating its mainstream “technical storyline” with a “human/social storyline”.

In this paper a taxonomy of the main key drivers of the soft dimension of sustainability is proposed and tested on a sample of Italian companies. Through interviews with their managers, actions and needs in terms of sustainability soft drivers are identified.

The achieved results demonstrated that the case companies differently integrated the soft dimensions of sustainability within their companies. All the sample companies are aware of the role of social sustainability. According to the proposed taxonomy, the systemic drivers of soft sustainability are the main shared ones.

The paper provides new insights into the essence of the organizational soft dimensions and their centrality in the overall achievement of sustainability for companies. It also offers managerial insights into how to effectively manage these dimensions and policy implications about the need for clearer consideration.

This study aims at understanding how higher education institutions (HEIs) can contribute to sustainable development, by designing their programmes for bringing about a transformative impact on communities and students, and also to examine what alternative pedagogical approaches could be used for that. In the past decades, HEIs have increasingly created social innovation (SI) programmes, as a way to achieve United Nations Sustainable Development Goals. These community-oriented and field-based programmes are difficult to ally with conventional classroom education. This study explores how these programmes could integrate the participatory approach and what would be the benefits. It also investigates the effectiveness of the experiential learning approach for teaching sustainability.

A case study method is used to document SI projects initiated by an HEI programme in rural India.

It was found that the participatory approach contributes to empowering communities and also benefits the students in terms of academic, professional and personal growth. Empirical findings show that experiential learning is an efficient method to teach sustainability. Ultimately, both pedagogical approaches are found to be mutually beneficial.

This study fills a gap in the literature, by providing empirical evidence on how HEI can implement innovative educational strategies such as participatory approach and experiential learning in their programmes towards teaching sustainability. A conceptual model for HEI interested in developing similar programmes is also proposed. To the best of the authors’ knowledge, this study is one of the first studies focusing on the context of Indian HEI.

Despite the growing interest in the field of supply chain sustainability (SCS), little exploration of new theories exists. Therefore, this paper aims to introduce practice theories to SCS studies through a practice turn.

This is a conceptual paper in nature. Hence, based on theoretical arguments, the authors elaborate on how the practice turn can arise in the SCS field.

The theoretical elaboration is rooted in the understanding that sustainability is not limited to the materiality of environmental and social issues, as often observed. Instead, there is a need to include immaterial, emotional and intangible elements to better comprehend SCS practice. The authors argue that a continuum exists for a practice turn, including practice-based view, practice-based studies and critical practice theory.

The authors provide a research agenda with a comprehensive perspective of understanding the application and implications of practice theories to SCS.

The practice turn in SCS studies can support managers to better understand their practices not only through recognizing explicit activities but also mainly by reflecting on hidden elements that affect their performance.

SCS studies can better engage with grand challenges through a practice turn, which helps increase its contribution to solving social problems.

Unlike previous literature, the paper elaborates on how practice theories are powerful in supporting both scholars and practitioners in moving away from an extremely economic focus to genuinely embrace sustainability practice. In doing so, the practice turn appears as an important phase for SCS field maturity.