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Crowdfunding (CF) is a fast-developing and multifaceted phenomenon at the intersection of entrepreneurship, technology, finance and sociology. Although it is an alternative way to fund innovative projects using the internet, CF can provide great value other than money. Nevertheless, only few studies have been conducted to shed light on such additional benefits. The purpose of this paper is to present an integrative model of benefits of CF for the successful undertaking and sustainability of an entrepreneurial initiative.

Based on a systematic review of literature, a preliminary taxonomy is first identified. Industry experts, campaign creators and the analysis of real cases are then used to progressively build a model of 11 areas and 85 categories of benefits deriving from CF.

The paper presents a comprehensive model of benefits of CF for the project, the start-up and the creator related to the following aspects: viability, costs, customer, demand, distribution, employees, fund, strategy, market, partners, personal, product.

The study does not distinguish among different forms of CF. Besides, only benefits are studied whereas potential drawbacks and challenges are not considered. Further research is thus needed to complement the framework along such two additional areas of investigation.

The theoretical framework is an exhaustive snapshot of the benefits of a CF campaign and it can thus be assumed as a starting point for future and empirical studies. Moreover, the paper can support platforms managers in the design of values-added tools aimed to improve attractiveness and project creators in campaign design and management.

The purpose of this paper is to investigate consumers' reactions to a new kind of green food product that is the so-called lab-grown meat (LGM). This kind of meat does not derive from animal or vegetal cultures but is produced on the basis of “tissue-engineering” technologies, by injecting muscle tissue from an animal into a cell culture, allowing cells to “grow” outside the animal's body. By considering the similar nutritional characteristics of traditional types of meat, and the potential in terms of sustainability, the authors investigate the effect of the advertising, communication focus promoting LGM-based meat, on consumers' willingness to buy (WTB) and word-of-mouth (WOM), by shedding light on the moderator role of consumers' environmentalism and status consumption orientation tendency in influencing such relationship.

Through an exploratory research design, the authors conducted a study based on a two-cell experiment that manipulated the advertising communication focus by using a hamburger made of synthetic meat related to a fictitious brand called “Gnam”, to manipulate the advertising communication focus (sustainability vs. taste), then evaluating consumers' WTB, WOM, environmentalism and status consumption orientation.

Results show that the communication focus (sustainability vs. taste) exerts a positive effect on consumers' WTB and WOM, and how such effect is magnified both by consumers' environmentalism and status consumption orientation, in the attempt to show other a green status and their green consumption tendency.

Despite the promising results, the study does not consider other consumers' individual differences, i.e. as for the role of age, or cultural differences.

Practically, this study suggests marketers and managers how to design effective marketing campaigns to incentivise LGM-based food products purchase, and promote positive WOM, on the basis of certain consumers' individual differences useful to segment their clientele in terms of environmentalism, and status consumption orientation tendency.

Socially, this study may contribute to incentivising the use of alternative forms of meat as a food product not deriving from animal or vegetal culture, coherently with recent sustainability worldwide claimed goals.

This is the first paper to investigate consumers' reactions to LGM-based food products, by shedding light on the fundamental role of consumers' individual differences.

This paper aims to identify what ethical attributes tourists associate with national parks’ brands shown on food souvenir labels and the influence of such attributes on purchase motivations.

An exploratory study was carried out involving a total of 102 Italian tourists, who were interviewed at two different souvenir shops in Italy. Respondents were first asked to describe what images and values they were associating with the visited Italian National Park. The second level of questions related to the association of food products with national parks and the purchase motivations of food products branded with the national park’s label. The ethical attributes associated with the national parks’ brands and their relevance in purchase motivations were detected and analyzed through content analysis.

The analysis of the national park brand allows highlighting the food souvenir role in communicating ethical values that influence the perceived quality of food as well as tourists’ purchase motivations. The analysis reveals interesting implications for the enhancement of local productions in tourist destinations, more specifically, how the place brand can act as a valuable communication tool. Particular attention is given to the crucial role that national parks’ brands play in strengthening the value proposition of small businesses located within parks. This vision must be implemented from the perspective of mutual promotion of local food and tourism in these parks.

The results of this paper contributed to the literature by filling the gap regarding the role of place brands in promoting food souvenirs.

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

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”.

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.

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

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

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.

AFTER the trenchant paper by Mr. A. O. Jennings, read at the Brighton meeting of the Library Association, and the very embarrassing resolution which was carried as a result, one can only approach the subject of the commonplace in fiction with fear and diffidence. It is generally considered a bold and dangerous thing to fly in the face of corporate opinion as expressed in solemn public resolutions, and when the weighty minds of librarianship have declared that novels must only be chosen on account of their literary, educational or moral qualities, one is almost reduced to a state of mental imbecility in trying to fathom the meaning and limits of such an astounding injunction. To begin with, every novel or tale, even if but a shilling Sunday‐school story of the Candle lighted by the Lord type is educational, inasmuch as something, however little, may be learnt from it. If, therefore, the word “educational” is taken to mean teaching, it will be found impossible to exclude any kind of fiction, because even the meanest novel can teach readers something they never knew before. The novels of Emma Jane Worboise and Mrs. Henry Wood would no doubt be banned as unliterary and uneducational by those apostles of the higher culture who would fain compel the British washerwoman to read Meredith instead of Rosa Carey, but to thousands of readers such books are both informing and recreative. A Scots or Irish reader unacquainted with life in English cathedral cities and the general religious life of England would find a mine of suggestive information in the novels of Worboise, Wood, Oliphant and many others. In similar fashion the stories of Annie Swan, the Findlaters, Miss Keddie, Miss Heddle, etc., are educational in every sense for the information they convey to English or American readers about Scots country, college, church and humble life. Yet these useful tales, because lacking in the elusive and mysterious quality of being highly “literary,” would not be allowed in a Public Library managed by a committee which had adopted the Brighton resolution, and felt able to “smell out” a high‐class literary, educational and moral novel on the spot. The “moral” novel is difficult to define, but one may assume it will be one which ends with a marriage or a death rather than with a birth ! There have been so many obstetrical novels published recently, in which doubtful parentage plays a chief part, that sexual morality has come to be recognized as the only kind of “moral” factor to be regarded by the modern fiction censor. Objection does not seem to be directed against novels which describe, and indirectly teach, financial immorality, or which libel public institutions—like municipal libraries, for example. There is nothing immoral, apparently, about spreading untruths about religious organizations or political and social ideals, but a novel which in any way suggests the employment of a midwife before certain ceremonial formalities have been executed at once becomes immoral in the eyes of every self‐elected censor. And it is extraordinary how opinion differs in regard to what constitutes an immoral or improper novel. From my own experience I quote two examples. One reader objected to Morrison's Tales of Mean Streets on the ground that the frequent use of the word “bloody” made it immoral and unfit for circulation. Another reader, of somewhat narrow views, who had not read a great deal, was absolutely horrified that such a painfully indecent book as Adam Bede should be provided out of the public rates for the destruction of the morals of youths and maidens!

The paper examines how accounting and accounting experts provided important contributions to the Italian government's strategy to address the COVID-19 emergency in 2020, especially in terms of implementing new rules of conduct and providing justification for penetrating interventions in the life of individuals.

The paper adopts an interdisciplinary approach by drawing upon Agamben's concepts of the state of exception, bare life and biosecurity to understand the purposes of the decrees issued by the Italian government and data provided to the citizens in the “daily bulletin” on the crisis by the Civil Protection Department.

Accounting data provided essential contributions to the government's strategy that sought to spread disquiet and uncertainty in the population to ensure compliance with the strict rules in place, thereby sustaining the management of the country under a state of exception.

The study draws attention to the way in which accounting provides justification for measures that are promoted as provisional but which have enduring effects, most importantly the ability of governments in the future to suspend the rights of individuals. It shows how accounting can influence people's behaviour and contribute to the development of a permanent state of exception that significantly increases government prerogatives.

The work contributes to the literature on accounting and emergencies by studying the use of accounting information as a subtle means to ensure support for extreme government actions and ultimately as a political tool that promotes biosecurity as a new government paradigm.

Capitalism, religion and science (including calculative sciences such as accounting) have a long and turbulent relationship that, today, is manifest in the “War on Terror”. As social ideologies, religion and science have played a sometimes decisive influence in the history of capitalism. What can one learn from these past encounters to better understand their relationship today? This paper explores the historical origins of this relationship as a struggle over the ideals of the Enlightenment: – as decline of the modern and the rise of the postmodern. The paper begins by tracing the evolution of Christianities and their different potentials in both resisting and accommodating the extant social order. Islam, in contrast, has,until recently, enjoyed a relatively sheltered existence from capitalism, and today, some factions present a militant stance against the market and the liberal democratic state. Overall, the Enlightenment and modernist projects are judged to be jeopardy – a condition fostered by orthodox economics and accounting ideology, where it is now de rigueur to divide the secular from the non‐secular, the normative from the positive, and the ethical from the pragmatic or realist. Finally, the mechanisms behind this Enlightenment regression are examined here using literary analysis, as a modest prelude to developing a new politics for a progressive accounting; one that seeks to restore the integrity and probity of the Enlightenment Ideal.

Tourism systems have been considered more and more in the light of complexity and chaos theories. Most of the work done in this area has highlighted the reasons for and the issues regarding this approach. A steadily growing strand of the recent literature uses the theories to overcome the problems of a reductionist and mechanistic view that is considered unable to provide a full understanding of the structural and dynamic characteristics of tourism systems, and specifically of tourism destinations. This paper seeks to continue this approach and to provide a series of quantitative methods to assess the dynamics of non‐linear complex tourism systems.

The time series used in the paper contains data collected from a sample of 23 large (four‐star) hotels located in Milan, Italy. For each structure daily data of occupancy, average room rate and RevPAR (revenue per available room) were recorded for the period 2006‐2009. The daily distributions of these observations are highly skewed, and therefore the median of the daily values were considered. This results in three series of 1,461 points per type (occupancy, room rate and RevPAR).

The data confirm the complex nature of the destination system and its tendency towards a chaotic state. Additionally, high stability and long memory effects are detected. The outcomes and the implications of this analysis are examined.

A comparison of the values obtained leads to the conclusion that the series under study has a detectable level of non‐linearity, even if it does not reach the pure chaoticity of the Lorenz attractor. A first conclusion is that, as qualitatively assessed in many similar studies, the tourism destination is a complex system with a tendency to become chaotic.

The picture obtained with the analyses conducted can be summarised by saying that the system under study exhibits an unequivocally complex nature. It tends towards a chaotic stage but does so at a slow pace. The stability of the system is quite high: it might be able to resist transient shocks well but, once led in one direction, its long memory characteristics tend to keep it on the resulting path.

In the age of the Fourth Industrial Revolution, Industry 4.0 can increase the productivity and competitiveness of companies in the international marketplace. The purpose of this article is to investigate the drivers for and outcomes of the adoption of Industry 4.0 technologies in the case of a food processing company located in Italy.

The present work adopted a case study approach by investigating an Italian food processing company to investigate the drivers, challenges and outcomes of Industry 4.0 adoption in the agri-food sector.

This research highlighted drivers and challenges related to the adoption of different Industry 4.0 technologies. Secondly, it underlined the impacts of Industry 4.0 in terms of firm performance, operations management, human resource management and strategy.

Industry 4.0 technologies remain underexplored from the strategic perspective in the agri-food sector. This article provides preliminary evidence on the digital transformation of food processing companies, with a focus on Industry 4.0. Practical implications for managers, CEOs and entrepreneurs are discussed.