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This study aims to highlight the fundamental elements about the potential knowledge ecosystems underlying the crowdfunding environment, providing a tentative analysis of the state of the art and suggesting a possible research agenda.

Based on a sample of 51 papers retrieved from the Web of Science (WOS) database, the investigation, implementing a bibliometric literature review (BLR), has examined the main metadata of the scientific literature that includes studies about crowdfunding and knowledge ecosystems.

The main research areas in the field, in terms of occurrence network analysis, seem to affect three main clusters (entrepreneurial ecosystems, business ecosystems and service ecosystems), being the role of knowledge (and consequent knowledge management) relevant mostly in regard to entrepreneurial ecosystems.

The research is intended to shed light on the potential connections, relationships and interactions between crowdfunding and the knowledge ecosystems that may emerge in the dynamics involving crowdfunding platforms, projects and operators, emphasizing the contribution of knowledge management in this respect.

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.

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.

The objective of this study is to explore the concept of rural coworking in the scientific literature and examine how it generates community narratives based on the value of space and business practices. This study aims to contribute to the understanding of rural coworking as a driver of participation and relationships among diverse stakeholders.

To identify and analyse trends and categories in rural coworking studies, understand the concept of rural coworking and how community narratives have been focused, the authors carried out a systematic literature review following the preferred reporting items for systematic reviews and meta-analyses (PRISMA) tool. The review was performed using Scopus, obtaining 22 papers.

The findings reveal that rural coworking is on definition, but it emphasises the role of community as a main actor in its consolidation. On the other hand, rural coworking is seen as an opportunity to create impactful new business strategies through space regeneration and revitalisation. Management perspectives prevail in this research field, highlighting the role of public administrations, entrepreneurs and policymakers, and their capacities to build a business environment to enhance coworking activity.

The paper establishes conceptual categories and research trends in the rural coworking literature, and how its actors have a strategic importance in defining their own practices and narratives. The interrelationship between coworking activity and local business development is continually seen as an opportunity for growth, so this paper will have value for rural coworking planners and consultants in non-urban areas.

This study aims to manufacture bimetallic bearings by achieving a sound deposition of bronze. Indeed, systems with rotating components use parts that reduce friction by allowing them to rotate freely. This is typically achieved with either rolling bearings or plain bearings. The last ones are usually made of self-lubricating materials, which may not excel in mechanical properties. An interesting alternative lies in bimetallic brass bearings, like bronze-steel combinations. However, they are limited in terms of available shapes and sizes due to challenges associated with the conventional manufacturing process.

This study addresses the problems of mechanical weakness and production limitations of conventional brass bearings by introducing the use of Hybrid Manufacturing techniques: Laser Directed Energy Deposition technology in combination with five-axis milling. Specifically, Cu89Sn11 was deposited on a C45 substrate by varying the number of layers, and based on the results obtained, two kinds of bimetallic bearings were produced.

The results of the one, two and five-layers samples indicate a sound deposition of Cu89Sn11, without defects such as detachments, cracks or porosities. The microhardness profile shows a decreasing trend from the substrate to the deposition zones. Bending and adhesion tests confirmed the excellent material bonding. Five-layers of Bronze were deposited on a C45 substrate to fabricate hemispherical and flat-face bearings.

This study validates the feasibility of expanding the new class of 3D-printed high-performance materials, highlighting the advantages of additive manufacturing technologies, such as the design and material mixing freedom, by manufacturing two kinds of bimetallic bearings.

This study aims to examine information (stock return, volatility and extreme risk) spillovers and interconnectedness within dual-banking systems.

Using multilayer information spillover networks, this paper conduct a deep analysis of contagion dynamics among 24 Islamic and 46 conventional banks from 2006 to 2022.

The findings show the network’s rapid response to financial shocks. Through cross-sector analysis, this paper identify information spillovers between and within Islamic and conventional banking systems. Furthermore, this research illustrates distinct roles played by Islamic and conventional banks within the multilayer network structure, contingent upon the nature of the financial shock.

Understanding the differential roles of Islamic and conventional banks in information transmission can aid policymakers and financial institutions in devising more effective risk management strategies, thereby enhancing financial stability within dual-banking systems.

This study contributes to the literature by emphasizing the necessity of examining contagion mechanisms beyond traditional single-layer network structures, shedding light on the shadow dynamics of information transmission in dual-banking systems.

While Digitalisation is gaining momentum among practitioners and the scientific world, there is still a struggle to embark on the digitalisation journey successfully. The struggles are more significant for SMEs compared to large companies. Such transformation could face internal resistance, which evokes the need to put it into a socio-technical perspective such as lean. This paper investigates how SMEs could implement digital tools and technologies in their operations.

We relied on a multiple case study design in three SME manufacturing companies in Italy. Based on the experience of those companies, the struggles in the implementation and the lessons learned, we formulate an implementation model of digital tools driven by lean thinking.

Companies tend to implement first digital tools that help with real-time data collection and stress that introducing digital tools becomes challenging without reducing waste in production. The model stresses top management commitment, middle-line involvement and operator training to resist change. All these factors coincide with socio-technical lean bundles developed by seminal works. In addition, the study highlights that financial incentives are not necessarily the common barrier to digital tools implementation in SMEs but rather the cultural aspect.

Our paper enriches the extant body of knowledge by deriving knowledge around digitalisation implementation through lessons learned and corrective actions. It allows managers to benchmark and compare the current state of the implementation process with that of other companies and the one proposed to make corrective actions when necessary.

This study analyzes the performance implications of adopting blockchain to support supply chain business processes. The technology holds as many promises as implementation challenges, so interest in its impact on operational performance has grown steadily over the last few years.

Drawing on transaction cost economics and the contingency theory, we built a set of hypotheses. These were tested through a long-term event study and an ordinary least squares regression involving 130 adopters listed in North America.

Compared with the control sample, adopters displayed significant abnormal performance in terms of labor productivity, operating cycle and profitability, whereas sales appeared unaffected. Firms in regulated settings and closer to the end customer showed more positive effects. Neither industry-level competition nor the early involvement of a project partner emerged as relevant contextual factors.

This research presents the first extensive analysis of operational performance based on objective measures. In contrast to previous studies and theoretical predictions, the results indicate that blockchain adoption is not associated with sales improvement. This can be explained considering that secure data storage and sharing do not guarantee the factual credibility of recorded data, which needs to be proved to customers in alternative ways. Conversely, improvements in other operational performance dimensions confirm that blockchain can support inter-organizational transactions more efficiently. The results are relevant in times when, following hype, there are signs of disengagement with the technology.

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.

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.