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This paper presents a critical examination of the contemporary state of the accounting discipline and poses the question of its future trajectory. The aim of the study is to show that the path to be followed is the one traced by the masters of the discipline, which lies in the wake of the rediscovery of social and moral values and shared value.

Study of the conceptual nature of research topic, that is, the discipline of accounting, in an intertemporal exploration through some selected theoretical constructs.

There is no need for a new accounting science with new paradigms, but only for a recovery of the social and moral values of accounting that have lain dormant during the dusty centuries of human history.

The study does not provide an extensive analysis of the evolution of accounting history.

The recovery of the social and ethical dimension will not only make accounting more attractive to young students but will also have a medium-term impact on the profession, freeing it from the stereotypes of an unexciting and aseptic discipline. This broadening of scope and momentum inspires the engagement of academics, practitioners, experts and policymakers in confronting and proactively addressing the complex challenges that the world faces today, toward the United Nations 2030 Agenda and beyond.

This historical paper’s originality lies in its intertemporal perspective.

This study aims to examine the effects of Internet of Things (IoT) technology on efficiency and patient care in Italian and Israeli intensive care units (ICUs). The goal is to study how IoT might improve care settings by controlling health dynamics and responding to life-threatening circumstances.

This survey-based research explores IoT use, challenges and adaptability in ICUs in both countries. Interviews and surveys of ICU health-care workers are used to get both quantitative and qualitative data on integrating experiences and perspectives.

The research found significant variations between Italy and Israel due to technology infrastructures and health-care practices. Israel shows a more concentrated deployment in a major medical centre with advanced but limited uptake, whereas Italy shows application throughout ICUs highlighting regional health-care system disparities. Interoperability, data security and IoT training are common difficulties.

This research has limitations. One drawback is the geographical dispersion of study sites, with a bigger sample size in Italy than in Israel. This discrepancy may affect findings applicability. However, these preliminary findings provide a foundation for further research into the complexities of deploying IoT in various health-care settings.

This study compares IoT integration in two national health-care systems, adding to health-care technology literature. Regional variations affect technology adoption, but IoT may enhance ICU operations and patient care, according to one research. This study helps health-care practitioners, academics and policymakers understand the pros and cons of IoT in health care.

Drawing motivation from the greater exposure to uncertainty and condition changes that affect large projects due to their long lifecycle, this paper aims to investigate how the time factor affects the use of governance mechanisms to pursue the success of these projects.

To pursue its aim, the article applies the dichotomization between the hard and soft mechanisms of project governance to the analysis of a historical case study, whose findings are organized over the short, medium and long periods. The case selected is referred to the peculiar water system, made up of tunnels named “bottini,” that was in use in Siena (Italy) as the old aqueduct. Specifically, the study focuses on the project of expansion of this water system that was realized during the 14th century for the construction of the “Bottino maestro di Fontegaia.”

This article highlights the different relevance that, during the lifecycle of large projects, is assumed by hard and soft governance mechanisms, with the former having main relevance in a short and medium period, and the latter usually emerging in the medium period and, subsequently, playing a growing role for the project success in the long period.

The article contributes to the literature on large projects by providing novel insights about how the time factor impacts the governance of these projects. Furthermore, the case study, with its unique history, highlights the relevance of combining effectively the hard and the soft dimensions of project governance to pursue success.