Search results

Human and artificial intelligence has often been examined through competitive and oppositional lenses, which may no longer suffice in modern digital and knowledge-based societies. This paper advocates for a holistic perspective by integrating human and artificial intelligence within the conceptual framework of intellectual capital (IC).

Employing a deductive approach rooted in systems theory, this study reinterprets established dimensions of IC for the era of artificial intelligence.

Drawing inspiration from the Information Variety Model and the 4C Curve Model, both developed within the research framework of the Viable Systems Approach, a conceptual framework is proposed to transcend fragmented perspectives. It aims to provide researchers and practitioners with a comprehensive understanding of human–artificial intelligence relations within the realm of IC.

This paper contributes to the ongoing discourse on the potential evolution of IC in the era of artificial intelligence by presenting a multidisciplinary framework that challenges reductionist perspectives. It underscores the importance of systems thinking in reframing, analyzing and discussing key dimensions of IC in the context of the artificial intelligence era.

This paper aims to investigate materiality judgement providing insights, critiques and future research paths in light of the open debate on the role of materiality in corporate financial disclosure, highlighting potential connections and implications with sustainability and intellectual capital (IC) reporting.

The research presents an overview of the analysis of financial materiality, including new stimuli from recent studies and regulatory requirements for financial and non-financial reporting. Accordingly, this study used a systematic literature review (SLR) based on a combination of content, text and bibliometric analysis of materiality in accounting research studies, collecting data from the Scopus database as one of the most relevant repositories.

The SLR identified four relevant research trends, concerning: (1) the relevance of materiality principles in corporate disclosure; (2) financial reporting practices and materiality; (3) theories and approaches in defining financial materiality and (4) the existence of quantitative and qualitative thresholds in the materiality judgement.

The results provide theoretical and practical implications when comprehending the development of the concept of financial materiality in financial statements and whether they can be appropriate in reporting IC as well. We identified future research paths.

From a practical perspective, this study is useful for companies implementing financial materiality based on stakeholder engagement and improving their transparency in financial and non-financial reporting practices.

The research investigates if the process for assessing materiality is in line with the expectations of all stakeholders involved in financial and non-financial reporting.

This research is the first to investigate the scientific basis and applicability of the concept of financial materiality to sustainability and IC reporting.

This research aims to determine how abusive leadership negatively affects knowledge workers' productivity and its potential influence on digital innovation. The present study also explores the mediating role of a knowledge worker’s competence between abusive leadership and knowledge worker productivity.

The study employed a quantitative research approach. Data were gathered through purposive sampling using 255 questionnaires completed by IT industry knowledge workers in Pakistan. The data were analyzed using the SMART-PLS 4.0 software.

The findings demonstrated a negative correlation between abusive leadership and knowledge worker productivity. Additionally, the relationship was partially mediated by knowledge worker competence. Furthermore, the study asserts that knowledge worker productivity has a substantial positive impact on digital innovation.

This study contributes substantially to the existing body of evidence on the productivity of knowledge workers and digital innovation by examining the interlocking effects of abusive leadership. It also implies the interpersonal mechanism of employee competence that connects abusive leadership with the productivity of knowledge workers and digital innovation. Thus, this study is one of the first inquiries to analyze this paradigm.

This paper aims to examine the extent to which the presence of women in governance and top management positions is likely to affect corporate environmental, social and governance (ESG) performance. This study also examines the interaction effect between female leadership and cultural leadership in the boardroom.

The empirical quantitative paper covers a sample of French-listed non-financial companies from 2018 to 2022 (925 firm-year observations). France is the European Union pioneer of non-financial reporting and gender equality policies. A fixed-effect panel regression analysis was estimated to unveil the links between the presence of women in governance and top management positions and ESG performance.

Results show that appointing more women on the board of directors and executive team is conducive to higher ESG performance. Nevertheless, the interaction effect between female and cultural leadership does not impact ESG performance.

This study contributes to the accounting and corporate governance literature on gender diversity and ESG performance by investigating female leadership in both directorship and top executive roles.

This paper aims to analyze the role of intellectual capital in the underexplored relationship between sustainable performance and credit access among private firms in Italy, where over 90% of businesses are small and medium enterprises. While D’Apolito et al. (2024) have investigated sustainability-linked bank financing among Italian listed small and medium-sized enterprises, this study takes a different approach by focusing on private firms and examining the influence of environmental, social and governance criteria on their credit access. The research seeks to deepen the understanding of how sustainable practices impact financial outcomes and access to funding for private enterprises.

To investigate the relationship between sustainable performance and credit access as well as the moderating role of intellectual capital, this study employs an ordinary least squares regression model. It utilizes an innovative measure of sustainable performance for private firms – the legality rating issued by the Italian Competition Authority in 2022 – drawing on prior research to establish a robust analytical framework.

The findings highlight the importance of incorporating environmental, social and governance criteria into the credit evaluation process for private firms. They underscore the critical role of intellectual capital – comprising human capital, structural capital and relational capital – as a moderating factor in the relationship between sustainable performance and credit access.

To the best of our knowledge, this study is the first to examine the moderating role of intellectual capital in the relationship between sustainable performance and credit access among Italian private firms. While substantial research exists on environmental, social and governance performance in large listed firms, there remains a notable gap concerning the sustainability criteria of private and unlisted entities. This study addresses this gap by providing insights into the unique dynamics of sustainable performance and financial access in the context of private enterprises.

Advances in information technology and the increasing digitalization of the general public have favored the growth of the sharing economy. The sharing economy is based on transactions of idle resources between individuals to satisfy cogent needs. Notwithstanding the great interest in this emerging phenomenon, it is still not clear which factors are driving the shift in consumer consumption behavior from the traditional economy toward this new economic model. Grounded in self-determination theory, we contend that what is needed is a holistic approach that considers the three elements involved in sharing economy transactions, namely (1) consumer motivations, (2) web-based platforms and (3) types of assets exchanged.

To conduct our study, we used the Flash Eurobarometer 467 database titled “The Use of the Collaborative Economy,” collected by the European Union with Flash Eurobarometer datasets and openly available to the public. Consequently, our study aims to provide results based on a large-scale quantitative analysis involving a large number of individuals and multiple sectors.

Our findings provide empirical evidence of the positive effects of the shift in consumption behavior toward the sharing economy brought about by (1) consumers’ intrinsic motivations, (2) the quality of the platform and (3) the human asset-based categories of products offered.

This research seeks to advance understanding of the factors that facilitate the adoption of the sharing economy, and we provide managers and policymakers with suggestions regarding the factors they may leverage to further favor the spread of this economic model.

The paper investigates the choice preferences of Gen Z individuals between products labelled as “organic” versus products labelled as “natural”. While the former category guarantees production standards set by EU legislation, no codified standard exists for natural products. Understanding whether consumers value the difference is important for policy and marketing reasons.

The paper uses a between-subject laboratory experiment. Participants are undergraduate students from a medium-sized university, randomized into two conditions. In both conditions, individuals choose between a conventional product and a sustainable one. In the first condition, we frame the organic product as “organic”. In the second condition, we frame the same organic product as “natural”. We always refer to the conventional product as “conventional”. This methodology is applied to a choice regarding wine and a choice regarding food. Choices are incentive-compatible, as one participant is randomly selected in each session to receive the chosen product.

We find no significant difference between the frequency of choices of the product framed as organic and the one framed as natural, neither for wine nor for food.

The paper tests in a controlled and incentivized laboratory experiment the choice differences regarding products framed as organic versus products framed as natural. The results provide policymakers and marketers with a better understanding of the effects of sustainability labelling on consumer behaviour. The policy implications of our results, which we discuss in the paper, are relevant and multifaceted.

This study investigates the variables that play a role in the purchase intention of a hot beverage at a vending machine (1) served in a 100% recyclable plastic single-use cup, (2) served in a biodegradable paper single-use cup and (3) served in personal, reusable cups brought by customers. The variables considered are perceived environmental benefits (PEBs), perceived contamination risk (PCR), social norms (SNs), value for money (VM), gender and age. The secondary objective is to investigate respondents’ perceptions of these cups using the first four variables and to assess the existence of significant differences among them.

For the first purpose, three separate logistic regression models on purchase intention were created, considering PEBs, PCR, SNs, VM, gender and age as independent variables. For the second purpose, the analysis relied on Friedman’s nonparametric test. The entire survey was conducted in Italy on a sample of 1,006 consumers.

SNs and VM are the variables with the greatest influence on final purchase intention. PEBs seem to have an effect only in the case of the plastic and paper single-use cups, while PCR only in the case of the reusable cup. Neither gender nor age seem to play a significant role in final purchase intention. Friedman’s test revealed significant differences among the three cup types in terms of perceptions, but not in the case of the PCR variable.

The study is the first to compare new single-use cups with reusable cups from vending machines in terms of consumers’ perceptions and preferences.

Service organizations operate in an increasingly complex and uncertain context that makes decision-making challenging. Despite well-recognized changes in the operational context of government as service organization, service literature has given surprisingly limited attention to what these changes imply for organizational decision-making. This study aims to face with the lack of fit of decision-making theorizing with the reality, within which most service practitioners operate, in order to foster the relevance of decision-making in service research and properly approach the false assumptions and misguided instructions for action.

To rectify the situation, the purpose of this paper is to advance a more holistic understanding of decision-making in government as service organization. The authors do so by reviewing the sparse, though insightful, prior literature on decision-making in service research and identifying four foundational assumptions of decision-making in the service context, that radically differ from the traditional assumptions of decision-making within the wider management literature.

The authors contribute to service research by further advancing the emerging dynamic understanding of decision-making by developing eight systems thinking-informed research propositions and a connected research agenda. In doing so, the paper offers the essential ground work that can revitalize the field of service management and equip it for facing the challenges that government as service organization is encountering in the 21st century.

The formulated eight research propositions demonstrate that decision-making in a government as service organization occurs within complex adaptive systems composed of multiple subsystems and is characterized by a high degree of unpredictability. It is a process influenced by multiple actors part of the system and subsystems, through multiple feedback loops, where the implications of prior decisions inform the future decisions.