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The aim of this study is to investigate potential relationships between the corporate governance system and the innovation development process, with a specific focus on the agri-food sector in the Tunisian context.

Most studies on innovation management have shown the collective nature of the innovation process, resulting from the multiple interactions that can be established between various actors, internal and external to the enterprise perimeter, which is increasingly digitally open, especially in the COVID-19 era. More specifically, the implementation of an innovation strategy is a risky issue for businesses, most of all when considering its financial requirements and impacts, and thus, appropriate management plays a relevant role in this respect.

Statistical tests, operated on a sample of 80 Tunisian companies, show that the style of management and the concentration of ownership exert significant influence on the dynamism of technological innovation in the agri-food sector.

The involvement and the commitment of institutional investors can contribute to stimulate the innovation process in the agri-food sector, providing related implications with significant impact, at the scientific and managerial level.

The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable Development Goals (UN SDGs) by universities. The framework considers the relationship between reporting on the SDGs and the three main activities of universities: research, teaching and service. As universities hold a unique position in society, understanding their experiences with SDG reporting offers insights into the promotion and integration of SDGs into reporting and practice more broadly.

The paper adopts a conceptual approach and draws on existing literature to develop a framework for understanding reporting on the UN SDGs by universities. The framework considers the challenges faced by universities in providing sustainability information and examines the motivations and outcomes associated with reporting. It also explores the coordination and collaboration necessary across departments within universities and discusses the risks associated with greenwashing.

The paper highlights that reporting on the UN SDGs can enhance university engagement with stakeholders, improve their reputation, and foster innovation and transdisciplinary research ideas. However, universities encounter challenges such as limited data availability, resource constraints, lack of coordination and competing priorities. The growing scepticism surrounding reporting motives has led to increased allegations of greenwashing within the sector.

This paper contributes to the accounting literature by presenting a comprehensive framework that explores the determinants, mechanisms and consequences of reporting on the UN SDGs by universities. The framework offers insights into how reporting on SDGs can lead to embedding the SDGs in research, teaching and service activities and can be adapted to other organisational contexts. The paper also emphasises the need for further research on the mechanisms of reporting, which play a crucial role in driving long-lasting change.

The literature on the drivers affecting retail investor preferences towards socially responsible investments (SRIs) has increased significantly over recent years, revealing several influencing factors. Given the wide variety and ambiguity of the available evidence, the purpose of this paper is to analyse the existing literature on this topic and develop a new unified approach to study this phenomenon.

We conducted a systematic literature review, followed by a research profile analysis and a thematic analysis, which uncovered four major emerging foci: the research outcome type, the external environment, sociodemographic characteristics and the internal dimension of retail investors.

Our analysis revealed that studies investigating investor preferences often neglected to consider the concurring influence of multiple perspectives. In fact, we observed how the literature has not yet adequately addressed the mediating and moderating effects of the various factors that determine retail investor decisions regarding SRI.

In response to these shortfalls, we propose a new integrated conceptual framework that may inspire scholars to conduct further studies to refine our understanding of investor preferences towards SRI.

This framework offers some suggestions on how to expand future research and underline some managerial and policy interventions aimed at developing the retail demand for these products.

To our knowledge, this is the first study to perform a systematic review on the drivers of SRIs, elaborating a new conceptual framework to understand the dynamics of retail investor sustainable preferences.

This paper aims to explore how the accounting and management practices of monastic institutions were shaped by their surrounding social, political, geographical and economic environments, as well as religious ideologies, during critical historical periods.

By applying institutional theory and the comparative international accounting history perspective, this study conducts a comparative analysis of archival records from two monasteries, examining how their accounting and managerial practices were influenced by differing institutional logics. The research relies on systematic archival data collection, complemented by secondary sources, to analyze how religious beliefs shaped the accounting and management practices of these institutions and the degree of convergence between the two.

This study found that both monasteries adapted their accounting and management practices to their external environments. San Placido demonstrated resilience amidst disruptions such as wars and earthquakes, while Silos showed financial sophistication through diverse income streams. The resilience of these institutions was driven by their ability to align internal operations with external political, economic and social factors. This adaptability, coupled with strategic management, enhanced their capacity to maintain financial stability, illustrating the direct link between external changes, organizational resilience and improved financial health.

This study highlights the historical interplay between religious principles and accounting management practices in Benedictine monasteries by comparing two monasteries. It reveals how external environments shape internal operations, showcasing the resilience and adaptability of these institutions in maintaining financial sustainability through the alignment of external pressures with internal resilience mechanisms, which in turn bolster their financial health.

This research contributes valuable insights to historical managerial and accounting literature, shedding light on the financial resilience and strategies used by Benedictine monasteries. It underscores the enduring respectful legacy of their accounting practices and the unique interplay between spiritual devotion and organizational structure within these institutions.

Through the reconstruction of the events of some foreign entrepreneurs who worked in the territory of the Italian city of Bari in the first half of the 19th century, this paper aims to analyze the role of entrepreneurial migration in the economic development of Apulia land in this period.

This study adopts a theoretical framework that combines the concept of mixed embeddedness in a multifocal perspective, with the model of the diffusion of innovation focusing on the role of the so-called agency of actors, and of the network, in the dissemination of innovation. The theoretical framework is applied to multiple case studies to compare the evidence that emerged from the simultaneous analysis of several situations.

By analyzing how innovations have spread within the network of entrepreneurs of that time, it is possible to identify some relevant aspects related to the mechanisms of dissemination of innovations in the context of entrepreneurial migration. Specifically, the opportunity structure is intended in an even broader sense than indicated in the classic approach to mixed embeddedness: it is considered as the result of the joint interaction of the political, institutional and economic context of several places, and the behavioral dynamics of several groups.

Due to the specific method chosen, the outcomes of the research might apply to a narrow context. Therefore, the results need to be tested and confirmed in further empirical studies, and by applying multiple research methods.

Findings are useful and significant in the analysis of the link that exists between the diffusion of innovations and migrant entrepreneurship, and then the conclusions can be applied and extended to the current phenomenon of migration-related innovations, with specific reference to developing countries.

Findings can be applied and extended to the current phenomenon of migration-related innovations and highly skilled migration, with specific reference to developing countries.

This paper contributes to shed new light on the contextual and multifocal factors that influence the development of innovations in the networks of migrant entrepreneurship, in a specific historical period and a specific context. Combining social, human and financial capital with the wider opportunity structure, this study also provides a comprehensive understanding of the modalities through which migrant and high-skilled entrepreneurs could innovate.

Lean production has been proved to be a cost-effective and efficient means of production that reduces non-valve added activities. Industry 4.0 (I4.0) is a technology-driven platform that allows machines to interact with other systems through artificial intelligence, machine learning, industrial Internet of Things (IoT), etc. that improve the production system with flexibility, quality and customization throughout the whole value chain. New approaches to digitization of lean production have recently been emerged and they are transforming the industry and increasing productivity throughout the value chain. Through this article, an effort has been made to review the research published in this field.

This paper reviews the literature published in various journals, the databases Web of science (WoS), ScienceDirect, Scopus, Emerald etc. were referred with a focus on lean concepts and tools and I4.0 technologies; it has been noticed that the integration of the lean tools with I4.0 technologies is a very effective tool for the industry.

It has been found in the literature published earlier in various journals that lean manufacturing (LM) is commonly acknowledged and considered a best practice to improve the productivity. It is concerned with the tight integration of people into the industrial process through continuous improvement which leads to value addition throughout the whole value chain by eliminating non vale added activities. The findings show that organizations can improve their productivity and flexibility with speed and accuracy by integrating I4.0 technologies with LM, which is foremost need of any industry across the world.

This article accentuates the connections between the principles and tools developed under the umbrella of I4.0 and those developed by the LM techniques, with a specific emphasis on how some of the principles and tools of I4.0 improve the implementation of lean principles dependent on the competence levels of the technology. Very few articles have been published in this area, and this paper is an original piece of research covering a review of extant research published in various journals.

Blockchain is a disruptive technology that has matured to deliver robust, global, IT systems, yet adoption lags predictions. The authors explore barriers to adoption in the context of a global challenge with multiple stakeholders: integration of carbon markets. Going beyond the dominant economic-rationalistic paradigm of information system (IS) innovation adoption, the authors reduce pro-innovation bias and broaden inter-organizational scope by using technological frames theory to capture the cognitive framing of the challenges perceived within the world’s largest carbon emitter: China.

Semi-structured interviews with 15 key experts representing three communities in China’s carbon markets: IT experts in carbon markets; carbon market experts with conceptual knowledge of blockchain and carbon market experts with practical blockchain experience.

Perceived technical challenges were found to be the least significant in explaining adoption. Significant challenges in five areas: social, political legal and policy (PLP), data, organizational and managerial (OM) and economic, with PLP and OM given most weight. Mapping to frames developed to encompass these challenges: nature of technology, strategic use of technology and technology readiness resolved frame incongruence that, in the case explored, did not lead to rejection of blockchain, but a decision to defer investment, increase the scope of analysis and delay the adoption decision.

Increases scope and resolution of IS adoption research. Technological frames theory moves from predominant economic-rational models to a social cognitive perspective. Broadens understanding of blockchain adoption in a context combining the world’s most carbon emissions with ownership of most blockchain patents, detailing socio-technical challenges and delivering practical guidance for policymakers and practitioners.